{"id":40461,"date":"2025-12-19T15:44:26","date_gmt":"2025-12-19T08:44:26","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=40461"},"modified":"2025-12-19T15:46:10","modified_gmt":"2025-12-19T08:46:10","slug":"gia-tri-con-lai-cua-tai-san-co-dinh-loai-nha-tren-mau-so-09b-ck-tsc-lech-voi-mau-so-04a-dk-tsc-thi-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/gia-tri-con-lai-cua-tai-san-co-dinh-loai-nha-tren-mau-so-09b-ck-tsc-lech-voi-mau-so-04a-dk-tsc-thi-lam-nhu-the-nao\/","title":{"rendered":"Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh lo\u1ea1i Nh\u00e0 tr\u00ean M\u1eabu s\u1ed1 09b-CK-TSC l\u1ec7ch v\u1edbi M\u1eabu s\u1ed1 04a-\u0110K-TSC th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p data-start=\"0\" data-end=\"288\">Anh\/ch\u1ecb \u0111\u1ed1i chi\u1ebfu M\u1eabu s\u1ed1 09b-CK-TSC &#8211; C\u00f4ng khai t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 nh\u1eadn th\u1ea5y c\u1ed9t 8 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 Nh\u00e0 kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi c\u1ed9t 14 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) tr\u00ean M\u1eabu s\u1ed1 04a-\u0110K-TSC &#8211; B\u00e1o c\u00e1o k\u00ea khai tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb.<\/p>\n<p data-start=\"290\" data-end=\"393\" data-is-last-node=\"\" data-is-only-node=\"\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap anh\/ch\u1ecb l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u00ean.<\/p>\n<p data-start=\"290\" data-end=\"393\" data-is-last-node=\"\" data-is-only-node=\"\"><img decoding=\"async\" class=\"alignnone wp-image-40463 size-full\" src=\"\/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02.png\" alt=\"\" width=\"1809\" height=\"1358\" srcset=\"\/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02.png 1809w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-300x225.png 300w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-1024x769.png 1024w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-768x577.png 768w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-50x38.png 50w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-1536x1153.png 1536w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-60x45.png 60w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_15-37-02-100x75.png 100w\" sizes=\"(max-width: 1809px) 100vw, 1809px\" \/><\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4>2.1. Nguy\u00ean nh\u00e2n<\/h4>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 144\/2017\/TT-BTC:<\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean M\u1eabu s\u1ed1 04a-\u0110K-TSC l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn l\u1ea7n \u0111\u1ea7u, kh\u00f4ng ph\u1ea3i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i sau hao m\u00f2n, kh\u1ea5u hao c\u00e1c n\u0103m.<\/li>\n<li>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean M\u1eabu s\u1ed1 09b-CK-TSC l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i sau hao m\u00f2n, kh\u1ea5u hao c\u00e1c n\u0103m.<\/li>\n<\/ul>\n<h4>2.2. Gi\u1ea3i ph\u00e1p<\/h4>\n<ul>\n<li>S\u1ed1 li\u1ec7u b\u00e1o c\u00e1o l\u00e0 ph\u00f9 h\u1ee3p, kh\u00f4ng ph\u00e1t sinh sai l\u1ec7ch.<\/li>\n<li>N\u1ebfu mu\u1ed1n kh\u1edbp m\u1eabu 04a ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o t\u00edch ch\u1ecdn C\u00e1c ch\u1ee9ng t\u1eeb bi\u1ebfn \u0111\u1ed9ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-40433 size-full\" src=\"\/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35.png\" alt=\"\" width=\"837\" height=\"479\" srcset=\"\/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35.png 837w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35-300x172.png 300w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35-768x440.png 768w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35-50x29.png 50w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35-60x34.png 60w, \/tai-san\/wp-content\/uploads\/2025\/12\/2025-12-19_14-21-35-100x57.png 100w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Anh\/ch\u1ecb \u0111\u1ed1i chi\u1ebfu M\u1eabu s\u1ed1 09b-CK-TSC &#8211; C\u00f4ng khai t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 nh\u1eadn th\u1ea5y c\u1ed9t 8 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 Nh\u00e0 kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi c\u1ed9t 14 (Gi\u00e1 tr\u1ecb&#8230;<\/p>\n","protected":false},"author":123,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[247],"ht-kb-tag":[],"class_list":["post-40461","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-kiem-tra-doi-chieu-bao-cao"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/40461","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\/123"}],"version-history":[{"count":2,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/40461\/revisions"}],"predecessor-version":[{"id":40469,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/40461\/revisions\/40469"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=40461"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=40461"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=40461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}