Tr\u1ea3 l\u1eddi:\u00a0<\/strong>Anh\/ch\u1ecb m\u1edf\u00a0Danh s\u00e1ch t\u00e0i s\u1ea3n<\/strong>, ch\u1ecdn t\u00e0i s\u1ea3n c\u1ea7n ki\u1ec3m tra v\u00e0 xem t\u1ea1i tab\u00a0Kh\u1ea5u hao\/Hao m\u00f2n<\/strong>:<\/p>\n

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Ki\u1ec3m tra l\u1ea1i\u00a0T\u1ef7 l\u1ec7 kh\u1ea5u hao, hao m\u00f2n \/ Th\u1eddi gian s\u1eed d\u1ee5ng<\/strong>\u00a0(10% t\u01b0\u01a1ng \u1ee9ng 10 n\u0103m, 12,5% t\u01b0\u01a1ng \u1ee9ng 8 n\u0103m) \u0111\u00e3 \u0111\u00fang theo quy \u0111\u1ecbnh ch\u01b0a.<\/p>\n<\/li>\n
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N\u1ebfu n\u0103m 2024\u00a0\u0111\u00e3 t\u00ednh kh\u1ea5u hao, hao m\u00f2n v\u00e0 \u0111\u00e3 quy\u1ebft to\u00e1n, n\u1ed9p b\u00e1o c\u00e1o c\u1ea5p tr\u00ean, kho b\u1ea1c r\u1ed3i<\/strong>, anh\/ch\u1ecb\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda ho\u1eb7c x\u00f3a ch\u1ee9ng t\u1eeb kh\u1ea5u hao, hao m\u00f2n<\/strong>\u00a0c\u1ee7a n\u0103m \u0111\u00f3 v\u00ec s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o. MISA khuy\u1ebfn ngh\u1ecb anh\/ch\u1ecb n\u00ean th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1eeb\u00a0n\u0103m hi\u1ec7n t\u1ea1i tr\u1edf \u0111i<\/strong>.<\/p>\n<\/li>\n
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Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n thay \u0111\u1ed5i t\u1ef7 l\u1ec7 kh\u1ea5u hao, anh\/ch\u1ecb c\u1ea7n\u00a0chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>\u00a0sang lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 t\u1ef7 l\u1ec7 kh\u1ea5u hao mong mu\u1ed1n. V\u00e0o\u00a0Danh m\u1ee5c \u2192 Lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>\u00a0\u0111\u1ec3 xem lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 t\u1ef7 l\u1ec7 ph\u00f9 h\u1ee3p r\u1ed3i th\u1ef1c hi\u1ec7n\u00a0Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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2.3. C\u00e2u h\u1ecfi: T\u00e0i s\u1ea3n \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng m\u1ed9t n\u0103m nh\u01b0ng l\u1ea1i b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n t\u1eeb n\u0103m kh\u00e1c, nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng?<\/h4>\n
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Tr\u1ea3 l\u1eddi:\u00a0<\/strong>Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u00f4ng,\u00a0t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh hao m\u00f2n b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf<\/strong>.<\/p>\n
N\u1ebfu ph\u1ea7n m\u1ec1m \u0111ang t\u00ednh hao m\u00f2n t\u1eeb n\u0103m kh\u00e1c v\u1edbi n\u0103m \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, th\u00ec \u0111\u00e2y l\u00e0\u00a0t\u00ednh sai th\u1eddi \u0111i\u1ec3m<\/strong>. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, anh\/ch\u1ecb c\u00f3 th\u1ec3:<\/p>\n
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Th\u1ef1c hi\u1ec7n\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong>\u00a0\u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i\u00a0hao m\u00f2n l\u0169y k\u1ebf cho \u0111\u00fang t\u1ea1i n\u0103m hi\u1ec7n t\u1ea1i.\u00a0<\/strong>L\u01b0u \u00fd kh\u00f4ng ch\u1ec9nh s\u1eeda c\u00e1c n\u0103m \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o v\u00e0 \u0111\u00e3 quy\u1ebft to\u00e1n.<\/p>\n<\/li>\n
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Ho\u1eb7c li\u00ean h\u1ec7 c\u01a1 quan c\u1ea5p tr\u00ean<\/strong>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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2.4. C\u00e2u h\u1ecfi: T\u00e0i s\u1ea3n l\u00e0 \u0110\u1ea5t c\u00f3 nguy\u00ean gi\u00e1 kh\u00e1c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u00ec c\u00f3 \u0111\u00fang kh\u00f4ng?<\/h4>\n
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Tr\u1ea3 l\u1eddi:<\/strong>\u00a0Theo quy \u0111\u1ecbnh,\u00a0t\u00e0i s\u1ea3n l\u00e0 \u0110\u1ea5t kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n<\/strong>, do \u0111\u00f3\u00a0nguy\u00ean gi\u00e1 lu\u00f4n b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong>\u00a0trong su\u1ed1t qu\u00e1 tr\u00ecnh theo d\u00f5i.<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m c\u00f3 c\u1ea3nh b\u00e1o nh\u01b0ng anh\/ch\u1ecb \u0111\u00e3 ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn\u00a0Nguy\u00ean gi\u00e1 v\u00e0 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0110\u1ea5t \u0111ang b\u1eb1ng nhau<\/strong>, anh\/ch\u1ecb c\u00f3 th\u1ec3\u00a0t\u1ea1m th\u1eddi b\u1ecf qua c\u1ea3nh b\u00e1o<\/strong>\u00a0v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n\u00a0t\u00e0i s\u1ea3n \u0110\u1ea5t c\u00f3 nguy\u00ean gi\u00e1 kh\u00e1c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/strong>, th\u00ec \u0111\u00e2y l\u00e0\u00a0sai s\u1ed1 li\u1ec7u<\/strong>. Khi \u0111\u00f3, anh\/ch\u1ecb c\u1ea7n:\n
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Th\u1ef1c hi\u1ec7n\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong>\u00a0\u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u00fang.<\/p>\n<\/li>\n
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Tr\u01b0\u1eddng h\u1ee3p\u00a0kh\u00f4ng t\u1ef1 \u0111\u00e1nh gi\u00e1, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c<\/strong>, anh\/ch\u1ecb vui l\u00f2ng\u00a0li\u00ean h\u1ec7 MISA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 x\u1eed l\u00fd<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd: Quy \u0111\u1ecbnh n\u00e0y\u00a0ch\u1ec9 \u00e1p d\u1ee5ng cho t\u00e0i s\u1ea3n l\u00e0 \u0110\u1ea5t<\/strong>; c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c (nh\u00e0, c\u00f4ng tr\u00ecnh, m\u00e1y m\u00f3c\u2026) v\u1eabn th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n
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2.5. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh tr\u00ean iHOS T\u00e0i s\u1ea3n theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng? <\/h4>\n
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Tr\u1ea3 l\u1eddi:\u00a0<\/strong>Theo\u00a0Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/strong>, hi\u1ec7n c\u00f3\u00a003 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110<\/strong>:\u00a0\u0111\u01b0\u1eddng th\u1eb3ng<\/strong>,\u00a0s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/strong>, v\u00e0\u00a0theo s\u1ea3n l\u01b0\u1ee3ng<\/strong>. Tuy nhi\u00ean,\u00a0ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n ch\u1ec9 h\u1ed7 tr\u1ee3 t\u00ednh kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/strong>.<\/p>\n
\u0110\u1ec3 ph\u1ea7n m\u1ec1m\u00a0t\u1ef1 t\u00ednh kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n:<\/p>\n
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Khai b\u00e1o ghi t\u0103ng TSC\u0110 v\u00f4 h\u00ecnh<\/strong> tr\u00ean iHOS T\u00e0i s\u1ea3n (nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean gi\u00e1<\/strong>,\u00a0th\u1eddi gian s\u1eed d\u1ee5ng<\/strong>,\u00a0ng\u00e0y b\u1eaft \u0111\u1ea7u kh\u1ea5u hao<\/strong>).<\/li>\n
Sau \u0111\u00f3\u00a0l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u hao<\/strong>\u00a0(th\u00eam ch\u1ee9ng t\u1eeb kh\u1ea5u hao theo k\u1ef3\/th\u00e1ng).<\/li>\n<\/ul>\n
Khi anh\/ch\u1ecb \u0111\u00e3\u00a0ghi t\u0103ng t\u00e0i s\u1ea3n<\/strong>\u00a0v\u00e0\u00a0l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u hao<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd\u00a0t\u1ef1 \u0111\u1ed9ng t\u00ednh kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/strong>.<\/p>\n<\/div><\/div>\n
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2.6. T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m kh\u1ea5u hao\/hao m\u00f2n m\u00e1y m\u00f3c 12,5% c\u00f3 \u0111\u00fang kh\u00f4ng?<\/h4>\n
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Tr\u1ea3 l\u1eddi: Theo Th\u00f4ng t\u01b0 23, t\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a m\u00e1y m\u00f3c thi\u1ebft b\u1ecb (MMTB) kh\u00f4ng c\u1ed1 \u0111\u1ecbnh ch\u1ec9 12,5% m\u00e0 c\u00f3 th\u1ec3 l\u00e0 12,5% ho\u1eb7c 20% t\u00f9y theo t\u1eebng lo\u1ea1i m\u00e1y m\u00f3c thi\u1ebft b\u1ecb c\u1ee5 th\u1ec3.<\/p>\n
\u0110\u1ec3 xem ch\u00ednh x\u00e1c t\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a t\u1eebng lo\u1ea1i m\u00e1y m\u00f3c tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
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V\u00e0o\u00a0Danh m\u1ee5c\/<\/strong>Ch\u1ecdn\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>.<\/p>\n<\/li>\n
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Ch\u1ecdn nh\u00f3m\u00a0M\u00e1y m\u00f3c thi\u1ebft b\u1ecb (MMTB)<\/strong>.<\/p>\n<\/li>\n
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Xem chi ti\u1ebft t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 bi\u1ebft t\u1ef7 l\u1ec7 hao m\u00f2n t\u01b0\u01a1ng \u1ee9ng (12,5% ho\u1eb7c 20%).<\/p>\n<\/li>\n<\/ol>\n
L\u01b0u \u00fd:<\/strong>\u00a0M\u1ed7i lo\u1ea1i m\u00e1y m\u00f3c thi\u1ebft b\u1ecb trong danh m\u1ee5c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 hao m\u00f2n kh\u00e1c nhau theo TT23, v\u00ec v\u1eady c\u1ea7n ki\u1ec3m tra \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi khai b\u00e1o TSC\u0110.<\/p>\n<\/div><\/div>\n
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2.7. V\u00ec sao s\u1ed1 hao m\u00f2n\/kh\u1ea5u hao t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n c\u1ee7a MISA kh\u00e1c v\u1edbi ph\u1ea7n m\u1ec1m c\u1ee7a S\u1edf T\u00e0i ch\u00ednh d\u00f9 c\u00f9ng nguy\u00ean gi\u00e1?<\/h4>\n
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Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n
N\u1ebfu c\u00f9ng m\u1ed9t nguy\u00ean gi\u00e1 nh\u01b0ng s\u1ed1 hao m\u00f2n\/kh\u1ea5u hao tr\u00ean ph\u1ea7n m\u1ec1m c\u1ee7a MISA kh\u00e1c v\u1edbi ph\u1ea7n m\u1ec1m c\u1ee7a S\u1edf T\u00e0i ch\u00ednh<\/strong>, nguy\u00ean nh\u00e2n th\u01b0\u1eddng l\u00e0 do hai h\u1ec7 th\u1ed1ng \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 kh\u00e1c nhau<\/strong>.<\/p>\n
Hi\u1ec7n nay:<\/p>\n
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Ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n c\u1ee7a MISA<\/strong> v\u1eabn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u n\u0103m 2025<\/strong>, v\u00ec nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn qu\u1ea3n l\u00fd v\u00e0 quy\u1ebft to\u00e1n t\u00e0i s\u1ea3n theo th\u00f4ng t\u01b0 n\u00e0y. Do \u0111\u00f3, t\u1ef7 l\u1ec7 hao m\u00f2n \u0111\u01b0\u1ee3c t\u00ednh theo Th\u00f4ng t\u01b0 23<\/strong>.<\/li>\n
M\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m c\u1ee7a S\u1edf T\u00e0i ch\u00ednh<\/strong> \u0111\u00e3 chuy\u1ec3n sang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong>, n\u00ean t\u1ef7 l\u1ec7 hao m\u00f2n c\u00f3 th\u1ec3 kh\u00e1c. V\u00ed d\u1ee5, theo Th\u00f4ng t\u01b0 141, m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n nh\u01b0 c\u00e2y l\u00e2u n\u0103m… <\/strong>c\u00f3 quy \u0111\u1ecbnh kh\u00e1c so v\u1edbi Th\u00f4ng t\u01b0 23, d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00ednh hao m\u00f2n kh\u00f4ng gi\u1ed1ng nhau.<\/li>\n<\/ul>\n
\u0110\u1ed1i v\u1edbi n\u0103m 2025<\/strong>, anh\/ch\u1ecb ti\u1ebfp t\u1ee5c khai b\u00e1o t\u00e0i s\u1ea3n v\u00e0 l\u1eadp b\u00e1o c\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m theo Th\u00f4ng t\u01b0 23<\/strong> nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/p>\n
T\u1eeb n\u0103m 2026<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/strong>. Tuy nhi\u00ean, vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c tri\u1ec3n khai theo t\u1eebng T\u1ec9nh\/Th\u00e0nh ph\u1ed1<\/strong>, kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed3ng lo\u1ea1t cho t\u1ea5t c\u1ea3 \u0111\u01a1n v\u1ecb.<\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean ho\u1eb7c MISA th\u00f4ng b\u00e1o tri\u1ec3n khai Th\u00f4ng t\u01b0 141<\/strong>, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt theo h\u01b0\u1edbng d\u1eabn c\u1ee7a MISA.<\/li>\n
N\u1ebfu ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o<\/strong>, ho\u1eb7c \u0111\u00e3 nh\u1eadn th\u00f4ng b\u00e1o nh\u01b0ng kh\u00f4ng th\u1ec3 c\u1eadp nh\u1eadt<\/strong>, anh\/ch\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 MISA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd.<\/li>\n<\/ul>\n<\/div><\/div>\n
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2.8. \u0110\u1ec3 ph\u1ee5c v\u1ee5 quy tr\u00ecnh b\u00e0n giao t\u00e0i s\u1ea3n hay s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i t\u00ednh hao m\u00f2n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao t\u00e0i s\u1ea3n kh\u00f4ng?<\/h4>\n
<\/div>
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Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n
Khi b\u00e0n giao, s\u00e1p nh\u1eadp t\u00e0i s\u1ea3n v\u00e0o gi\u1eefa n\u0103m, \u0111\u01a1n v\u1ecb b\u00e0n giao t\u00e0i s\u1ea3n kh\u00f4ng th\u1ef1c hi\u1ec7n thao t\u00e1c t\u00ednh hao m\u00f2n cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao.<\/p>\n
Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 141\/2025\/TT-BTC :<\/p>\n
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Vi\u1ec7c t\u00ednh hao m\u00f2n ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh m\u1ed7i n\u0103m duy nh\u1ea5t m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m (ng\u00e0y 31\/12).<\/li>\n
C\u01a1 quan ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh hao m\u00f2n t\u1eeb n\u0103m ti\u1ebfp nh\u1eadn.<\/li>\n<\/ul>\n
Do v\u1eady, khi b\u00e0n giao t\u00e0i s\u1ea3n ho\u1eb7c s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb, \u0111\u01a1n v\u1ecb b\u00e0n giao t\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n cho t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao, m\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n (\u0111\u01a1n v\u1ecb ti\u1ebfp nh\u1eadn) s\u1ebd th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n cho nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m (ng\u00e0y 31\/12).<\/p>\n<\/div><\/div>\n<\/div>\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 Hao m\u00f2n, Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. 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 khi Hao m\u00f2n, Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1…<\/p>\n","protected":false},"author":169,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-52597","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52597","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\/169"}],"version-history":[{"count":1,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52597\/revisions"}],"predecessor-version":[{"id":52599,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52597\/revisions\/52599"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52597"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52597"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}