{"id":45141,"date":"2026-03-05T11:10:45","date_gmt":"2026-03-05T04:10:45","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=45141"},"modified":"2026-03-05T15:03:33","modified_gmt":"2026-03-05T08:03:33","slug":"phan-mem-mua-tu-lau-da-het-hao-mon-nhung-bao-cao-van-con-nam-hao-mon-xu-ly-the-nao","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/phan-mem-mua-tu-lau-da-het-hao-mon-nhung-bao-cao-van-con-nam-hao-mon-xu-ly-the-nao\/","title":{"rendered":"Ph\u1ea7n m\u1ec1m mua t\u1eeb l\u00e2u \u0111\u00e3 h\u1ebft hao m\u00f2n nh\u01b0ng b\u00e1o c\u00e1o v\u1eabn c\u00f2n n\u0103m hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, x\u1eed l\u00fd th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb g\u1eb7p t\u00ecnh hu\u1ed1ng ph\u1ea7n m\u1ec1m mua t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n nh\u01b0ng b\u00e1o c\u00e1o v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ho\u1eb7c v\u1eabn hi\u1ec3n th\u1ecb n\u0103m hao m\u00f2n\/kh\u1ea5u hao, g\u00e2y th\u1eafc m\u1eafc khi \u0111\u1ed1i chi\u1ebfu gi\u1eefa n\u0103m s\u1eed d\u1ee5ng v\u00e0 n\u0103m t\u00ednh hao m\u00f2n.<\/p>\n
Tuy nhi\u00ean khi xem b\u00e1o c\u00e1o, t\u00e0i s\u1ea3n v\u1eabn hi\u1ec3n th\u1ecb gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ho\u1eb7c v\u1eabn c\u00f2n s\u1ed1 n\u0103m hao m\u00f2n, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u0103m s\u1eed d\u1ee5ng v\u00e0 n\u0103m t\u00ednh hao m\u00f2n\/kh\u1ea5u hao kh\u00f4ng kh\u1edbp nhau, m\u1eb7c d\u00f9 tr\u00ean th\u1ef1c t\u1ebf ph\u1ea7n m\u1ec1m \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb l\u00e2u v\u00e0 \u0111\u00e3 h\u1ebft hao m\u00f2n<\/p>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn:<\/p>\n
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X\u00e1c \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (ph\u1ea7n m\u1ec1m) theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/li>\n
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C\u00e1ch x\u1eed l\u00fd khi ph\u1ea7n m\u1ec1m \u0111\u00e3 h\u1ebft hao m\u00f2n nh\u01b0ng b\u00e1o c\u00e1o v\u1eabn c\u00f2n th\u1eddi gian hao m\u00f2n<\/p>\n<\/li>\n<\/ul>\n
2. Nguy\u00ean nh\u00e2n<\/h3>\n
Theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong>, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (v\u00ed d\u1ee5: ph\u1ea7n m\u1ec1m) kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n.<\/p>\n
Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 x\u1ea3y ra:<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> \u0110\u01a1n v\u1ecb tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 khai b\u00e1o v\u00e0 t\u00ednh hao m\u00f2n cho ph\u1ea7n m\u1ec1m. Do khi nh\u1eadp t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m, k\u1ebf to\u00e1n \u0111\u00e3 thi\u1ebft l\u1eadp th\u1eddi gian t\u00ednh hao m\u00f2n, n\u00ean ph\u1ea7n m\u1ec1m v\u1eabn ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 hao m\u00f2n v\u00e0 hi\u1ec3n th\u1ecb s\u1ed1 n\u0103m hao m\u00f2n c\u00f2n l\u1ea1i.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> Quy \u0111\u1ecbnh c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.\n
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M\u1ed9t s\u1ed1 t\u1ec9nh\/th\u00e0nh ph\u1ed1 c\u00f3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ri\u00eang cho ph\u00e9p t\u00ednh hao m\u00f2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 ph\u1ea7n m\u1ec1m. Khi \u0111\u00f3 vi\u1ec7c t\u00ednh hao m\u00f2n c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi quy \u0111\u1ecbnh chung.<\/li>\n
Danh s\u00e1ch m\u1ed9t s\u1ed1 t\u1ec9nh \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh quy \u0111\u1ecbnh danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh hao m\u00f2n, \u0111\u00e3 \u0111\u01b0\u1ee3c MISA c\u1eadp nh\u1eadt tr\u00ean ph\u1ea7n m\u1ec1m t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3. Gi\u1ea3i ph\u00e1p<\/h3>\n
\u0110\u1ec3 x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m \u0111\u00e3 h\u1ebft hao m\u00f2n nh\u01b0ng b\u00e1o c\u00e1o v\u1eabn c\u00f2n th\u1eddi gian hao m\u00f2n, \u0111\u01a1n v\u1ecb c\u1ea7n \u0110\u00e1nh gi\u00e1 l\u1ea1i<\/a> hao m\u00f2n l\u0169y k\u1ebf (HMLK) c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> \u0110\u01a1n v\u1ecb kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee7a t\u1ec9nh v\u1ec1 vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh\n
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T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n<\/li>\n
Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i HMLK = 0 (kh\u00f4ng t\u00ednh hao m\u00f2n cho ph\u1ea7n m\u1ec1m)<\/li>\n
Sau khi th\u1ef1c hi\u1ec7n, b\u00e1o c\u00e1o s\u1ebd ph\u1ea3n \u00e1nh \u0111\u00fang Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0 kh\u00f4ng c\u00f3 HMLK<\/li>\n<\/ul>\n<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> \u0110\u01a1n v\u1ecb \u00e1p d\u1ee5ng quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u1ec9nh c\u00f3 quy \u0111\u1ecbnh t\u00ednh hao m\u00f2n cho ph\u1ea7n m\u1ec1m\n
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Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i HMLK theo s\u1ed1 \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a t\u1ec9nh<\/li>\n
N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft hao m\u00f2n th\u00ec c\u1eadp nh\u1eadt: HMLK = Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n<\/li>\n
Sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u00fang gi\u00e1 tr\u1ecb HMLK, b\u00e1o c\u00e1o s\u1ebd ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft hao m\u00f2n HMLK = Nguy\u00ean gi\u00e1 v\u00e0 kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb g\u1eb7p t\u00ecnh hu\u1ed1ng ph\u1ea7n m\u1ec1m mua t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n nh\u01b0ng b\u00e1o c\u00e1o v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ho\u1eb7c v\u1eabn hi\u1ec3n th\u1ecb n\u0103m hao m\u00f2n\/kh\u1ea5u hao, g\u00e2y th\u1eafc m\u1eafc khi \u0111\u1ed1i chi\u1ebfu gi\u1eefa n\u0103m s\u1eed d\u1ee5ng v\u00e0…<\/p>\n","protected":false},"author":159,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-45141","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/45141","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\/159"}],"version-history":[{"count":3,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/45141\/revisions"}],"predecessor-version":[{"id":45169,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/45141\/revisions\/45169"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=45141"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=45141"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=45141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}