{"id":38941,"date":"2025-12-13T17:54:27","date_gmt":"2025-12-13T10:54:27","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=38941"},"modified":"2026-04-18T15:00:08","modified_gmt":"2026-04-18T08:00:08","slug":"danh-sach-can-cu-quy-dinh-phap-luat-de-xac-dinh-nguyen-gia-va-gia-tri-con-lai-gtcl-cua-tai-san-co-dinh-va-tai-san-ket-cau-ha-tang","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/danh-sach-can-cu-quy-dinh-phap-luat-de-xac-dinh-nguyen-gia-va-gia-tri-con-lai-gtcl-cua-tai-san-co-dinh-va-tai-san-ket-cau-ha-tang\/","title":{"rendered":"Danh s\u00e1ch c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, th\u00f4ng t\u01b0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (GTCL) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/h3>\n
Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (GTCL)<\/strong> c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/strong>. Danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong> l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ghi nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh.<\/p>\n

2. Danh s\u00e1ch th\u00f4ng t\u01b0, quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/h3>\n
\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb: Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC<\/a> ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng b\u1ed9: Th\u00f4ng t\u01b0 s\u1ed1 74\/2024\/TT-BTC<\/a> ng\u00e0y 31\/10\/2024 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba: Th\u00f4ng t\u01b0 s\u1ed1 22\/2025\/TT-BTC<\/a> ng\u00e0y 09\/5\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i: Th\u00f4ng t\u01b0 s\u1ed1 24\/2025\/TT-BTC<\/a> ng\u00e0y 09\/5\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng h\u00e0ng h\u1ea3i: Th\u00f4ng t\u01b0 s\u1ed1 72\/2025\/TT-BTC<\/a> ng\u00e0y 02\/7\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft: Th\u00f4ng t\u01b0 s\u1ed1 75\/2025\/TT-BTC ng\u00e0y 09\/7\/2025<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng kh\u00e1c (tr\u1eeb t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, h\u00e0ng h\u1ea3i, \u0111\u01b0\u1eddng s\u1eaft): Th\u00f4ng t\u01b0 s\u1ed1 75\/2018\/TT-BTC ng\u00e0y 17\/8\/2018<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3: Th\u00f4ng t\u01b0 s\u1ed1 01\/2025\/TT-BTC ng\u00e0y 09\/01\/2025<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan\u00a0 Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (GTCL) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ee7a…<\/p>\n","protected":false},"author":121,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[193],"ht-kb-tag":[],"class_list":["post-38941","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tong-kiem-ke-tai-san-cong"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/38941","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/121"}],"version-history":[{"count":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/38941\/revisions"}],"predecessor-version":[{"id":46949,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/38941\/revisions\/46949"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=38941"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=38941"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=38941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}