{"id":46255,"date":"2026-03-27T10:55:54","date_gmt":"2026-03-27T03:55:54","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=46255"},"modified":"2026-04-20T10:51:34","modified_gmt":"2026-04-20T03:51:34","slug":"cac-van-de-thuong-gap-ve-danh-gia-lai-tscd","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/cac-van-de-thuong-gap-ve-danh-gia-lai-tscd\/","title":{"rendered":"C\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p c\u1ee7a kh\u00e1ch h\u00e0ng trong qu\u00e1 tr\u00ecnh l\u00e0m \u0110\u00e1nh gi\u00e1 l\u1ea1i tr\u00ean ph\u1ea7n m\u1ec1m IHos T\u00e0i s\u1ea3n.<\/p>\n
B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap anh\/ch\u1ecb:<\/p>\n
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Hi\u1ec3u r\u00f5 c\u00e1ch x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1edbi \u0110\u00e1nh gi\u00e1 l\u1ea1i<\/li>\n
N\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch thao t\u00e1c \u0111\u00fang tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n
2. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/h3>\n
2.1. V\u00ec sao khi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u1ec3 ghi t\u0103ng nguy\u00ean gi\u00e1 th\u00ec ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh h\u1ebft hao m\u00f2n v\u00e0 kh\u00f4ng cho s\u1eeda s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i?<\/h4>\n
Tr\u1ea3 l\u1eddi<\/strong>:\u00a0Nguy\u00ean nh\u00e2n l\u00e0 do ph\u1ea7n m\u1ec1m \u0111ang t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 kho\u1ea3n 1 Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ea1i th\u1eddi gian t\u00ednh hao m\u00f2n sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n.\u00a0<\/p>\n
\u0110i\u1ec1u 13, kho\u1ea3n 1, c\u1ee7a Th\u00f4ng t\u01b0 23\/2023\/TT-BTC c\u00f3 2 \u0111i\u1ec3m quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 n\u0103m t\u00ednh hao m\u00f2n sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i:<\/p>\n
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N\u1ebfu t\u00e0i s\u1ea3n ch\u01b0a h\u1ebft th\u1eddi gian hao m\u00f2n (s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i >0)<\/strong>\u00a0t\u1ea1i n\u0103m \u0111\u00e1nh gi\u00e1 l\u1ea1i:<\/li>\n<\/ul>\n
(Theo quy \u0111\u1ecbnh \u0111i\u1ec3m d.1) Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 ch\u01b0a h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn n\u0103m m\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n.)<\/p>\n
Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 t\u00ednh \u0111\u1ec3 ra \u0111\u01b0\u1ee3c s\u1ed1 n\u0103m s\u1eed d\u1ee5ng, tuy nhi\u00ean th\u00f4ng tin n\u00e0y ph\u1ea7n m\u1ec1m v\u1eabn cho ph\u00e9p anh\/ch\u1ecb ch\u1ec9nh s\u1eeda theo nhu c\u1ea7u<\/strong>. Anh\/ch\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch ph\u1ea7n m\u1ec1m t\u00ednh theo c\u00f4ng th\u1ee9c sau \u0111\u1ec3 ra \u0111\u01b0\u1ee3c s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i:\u00a0<\/p>\n
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Hao m\u00f2n n\u0103m = Nguy\u00ean gi\u00e1 * T\u1ef7 l\u1ec7 hao m\u00f2n (%)<\/li>\n
S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \/ Hao m\u00f2n n\u0103m\u00a0<\/li>\n<\/ul>\n<\/li>\n
N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft th\u1eddi gian hao m\u00f2n (s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i =0)<\/strong>\u00a0t\u1ea1i n\u0103m \u0111\u00e1nh gi\u00e1 l\u1ea1i: Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 c\u1ed9ng th\u00eam 01 n\u0103m hao m\u00f2n<\/strong> (n\u0103m ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh) \u0111\u1ec3 ph\u00e2n b\u1ed5 ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam.<\/li>\n<\/ul>\n
(Theo quy \u0111\u1ecbnh \u0111i\u1ec3m d.2) Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u00e3 h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec c\u1ed9ng th\u00eam 01 n\u0103m v\u00e0o th\u1eddi gian t\u00ednh hao m\u00f2n (n\u0103m ph\u00e1t sinh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1) \u0111\u1ec3 x\u1eed l\u00fd ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng, gi\u1ea3m do \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1.)<\/p>\n
V\u00ec v\u1eady,<\/strong> khi \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u1ec3 ghi t\u0103ng nguy\u00ean gi\u00e1:<\/p>\n
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N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft th\u1eddi gian hao m\u00f2n<\/strong>, vi\u1ec7c ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh h\u1ebft hao m\u00f2n v\u00e0 kh\u00f4ng cho s\u1eeda s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh<\/strong>, kh\u00f4ng ph\u1ea3i l\u1ed7i ph\u1ea7n m\u1ec1m<\/strong>.<\/p>\n<\/li>\n
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N\u1ebfu t\u00e0i s\u1ea3n ch\u01b0a h\u1ebft th\u1eddi gian hao m\u00f2n<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u00e0 cho ph\u00e9p anh\/ch\u1ecb ch\u1ec9nh s\u1eeda<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
Anh\/ch\u1ecb vui l\u00f2ng ki\u1ec3m tra l\u1ea1i n\u0103m \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/strong> v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n
2.2. Kh\u00f4ng ch\u1ec9nh\/l\u01b0u \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 di\u1ec7n t\u00edch c\u00f9ng l\u00fac khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n nh\u00e0, \u0111\u1ea5t tr\u00ean ph\u1ea7n m\u1ec1m?<\/h4>\n
Tr\u1ea3 l\u1eddi:<\/strong> Khi th\u1ef1c hi\u1ec7n \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong>, ph\u1ea7n m\u1ec1m c\u00f3 3 l\u1ef1a ch\u1ecdn: T\u0103ng nguy\u00ean gi\u00e1<\/strong>, Gi\u1ea3m nguy\u00ean gi\u00e1<\/strong> v\u00e0 Kh\u00e1c<\/strong>.

\n\u0110\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed3ng th\u1eddi c\u1ea3 nguy\u00ean gi\u00e1 v\u00e0 di\u1ec7n t\u00edch\/hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
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\u1ede d\u00f2ng \u0111\u1ea7u ch\u1ecdn T\u0103ng nguy\u00ean gi\u00e1<\/strong> ho\u1eb7c Gi\u1ea3m nguy\u00ean gi\u00e1<\/strong>.<\/p>\n<\/li>\n
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T\u1ea1i m\u1ee5c L\u00fd do \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/strong>, ch\u1ecdn T\u0103ng di\u1ec7n t\u00edch \u0111\u1ea5t<\/strong> ho\u1eb7c Kh\u00e1c<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ec9nh c\u1ea3 nguy\u00ean gi\u00e1 v\u00e0 di\u1ec7n t\u00edch c\u00f9ng l\u00fac.<\/p>\n<\/li>\n
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Khi nh\u1eadp di\u1ec7n t\u00edch, kh\u00f4ng nh\u1eadp t\u1ea1i d\u00f2ng \u201cT\u1ed5ng di\u1ec7n t\u00edch\u201d<\/strong>, m\u00e0 nh\u1eadp t\u1eeb c\u00e1c d\u00f2ng chi ti\u1ebft nh\u01b0 Tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c (m2)<\/strong> tr\u1edf xu\u1ed1ng, v\u00ec d\u00f2ng T\u1ed5ng di\u1ec7n t\u00edch s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1ed9ng t\u1eeb c\u00e1c d\u00f2ng b\u00ean d\u01b0\u1edbi.<\/p>\n<\/li>\n<\/ul>\n
2.3. Mu\u1ed1n t\u00ednh l\u1ea1i hao m\u00f2n c\u00e1c n\u0103m c\u0169 cho TSC\u0110 qu\u00ean kh\u00f4ng t\u00ednh hao m\u00f2n<\/h4>\n
Gi\u1ea3i ph\u00e1p:<\/strong> Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 khai b\u00e1o t\u1eeb nh\u1eefng n\u0103m c\u0169 nh\u01b0ng anh\/ch\u1ecb qu\u00ean kh\u00f4ng t\u00ednh hao m\u00f2n, \u0111\u1ebfn n\u0103m hi\u1ec7n t\u1ea1i Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong> v\u1eabn b\u1eb1ng Nguy\u00ean gi\u00e1<\/strong>, anh\/ch\u1ecb vui l\u00f2ng kh\u00f4ng<\/strong>\u00a0t\u00ednh l\u1ea1i hao m\u00f2n c\u00e1c n\u0103m c\u0169, m\u00e0 th\u1ef1c hi\u1ec7n\u00a0\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u1ea1i n\u0103m hi\u1ec7n t\u1ea1i<\/strong> \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng Hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 \u0111\u00f3.<\/p>\n
Anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn \u0110\u00e1nh gi\u00e1 l\u1ea1i\u00a0t\u1ea1i \u0111\u00e2y<\/a>\u00a0\u1ea1.<\/p>\n
2.4. Sau khi th\u1ef1c hi\u1ec7n chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 thay \u0111\u1ed5i c\u1ea5p h\u1ea1ng nh\u00e0, thay \u0111\u1ed5i lo\u1ea1i t\u00e0i s\u1ea3n cho t\u00e0i s\u1ea3n ch\u1ecdn nh\u1ea7m lo\u1ea1i, th\u00ec c\u00f3 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i thay \u0111\u1ed5i hao m\u00f2n l\u0169y k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i kh\u00f4ng?<\/h4>\n
Tr\u1ea3 l\u1eddi:<\/strong>\u00a0Sau khi th\u1ef1c hi\u1ec7n chuy\u1ec3n lo\u1ea1i TSC\u0110 t\u1eeb lo\u1ea1i TSC\u0110 c\u0169 sang TSC\u0110 m\u1edbi (v\u00ed d\u1ee5 chuy\u1ec3n c\u1ea5p h\u1ea1ng nh\u00e0 c\u0169 sang c\u1ea5p h\u1ea1ng nh\u00e0 \u0111\u00fang), n\u1ebfu t\u1ef7 l\u1ec7 kh\u1ea5u hao\/hao m\u00f2n c\u1ee7a lo\u1ea1i m\u1edbi kh\u00e1c v\u1edbi lo\u1ea1i c\u0169 d\u1eabn \u0111\u1ebfn hao m\u00f2n l\u0169y k\u1ebf thay \u0111\u1ed5i, th\u00ec \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ebd gi\u00fap \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i hao m\u00f2n l\u0169y k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00fang lo\u1ea1i TSC\u0110 m\u1edbi (v\u00ed d\u1ee5 c\u1ea5p h\u1ea1ng nh\u00e0 m\u1edbi) v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c.<\/p>\n
2.5. L\u00e0m th\u1ebf n\u00e0o khi \u0110\u00e1nh gi\u00e1 l\u1ea1i ph\u1ea7n m\u1ec1m b\u00e1o l\u1ed7i “T\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng h\u1ee3p l\u1ec7, vui l\u00f2ng ch\u1ecdn t\u00e0i s\u1ea3n kh\u00e1c”?<\/h4>\n
Nguy\u00ean nh\u00e2n:<\/strong> Tr\u01b0\u1eddng h\u1ee3p b\u1ecb b\u00e1o l\u1ed7i T\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng h\u1ee3p l\u1ec7, vui l\u00f2ng ch\u1ecdn t\u00e0i s\u1ea3n kh\u00e1c<\/strong> khi l\u00e0m \u0110\u00e1nh gi\u00e1 l\u1ea1i, c\u00f3 th\u1ec3 do Ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 Ng\u00e0y \u0111\u00e1nh gi\u00e1<\/strong> l\u1ea1i \u0111ang tr\u00f9ng v\u1edbi ng\u00e0y ghi t\u0103ng c\u1ee7a TSC\u0110.<\/p>\n
$\"\"$ <\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong> Anh\/ch\u1ecb s\u1eeda l\u1ea1i Ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 Ng\u00e0y \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/strong> v\u1ec1 sau ng\u00e0y ghi t\u0103ng v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0110\u00e1nh gi\u00e1 l\u1ea1i<\/strong> cho TSC\u0110.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p c\u1ee7a kh\u00e1ch h\u00e0ng trong qu\u00e1 tr\u00ecnh l\u00e0m \u0110\u00e1nh gi\u00e1 l\u1ea1i tr\u00ean ph\u1ea7n m\u1ec1m IHos T\u00e0i s\u1ea3n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap anh\/ch\u1ecb: Hi\u1ec3u r\u00f5 c\u00e1ch x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1edbi \u0110\u00e1nh gi\u00e1 l\u1ea1i N\u1eafm \u0111\u01b0\u1ee3c…<\/p>\n","protected":false},"author":159,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[128],"ht-kb-tag":[],"class_list":["post-46255","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/46255","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":2,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/46255\/revisions"}],"predecessor-version":[{"id":47275,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/46255\/revisions\/47275"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=46255"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=46255"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=46255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}