Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
\n
1. K\u1ebf to\u00e1n n\u00e2ng c\u1ea5p TSC\u0110<\/h3>\n
\u2013 T\u1eadp h\u1ee3p chi ph\u00ed, ghi:<\/i><\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2413)<\/p>\n
N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/p>\n
C\u00f3 TK 111, 112, 135, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 c\u00e1c TK 008, 011, 012, 013 (n\u1ebfu s\u1eed d\u1ee5ng ngu\u1ed3n NSNN; ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i; ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 ph\u1ea3i quy\u1ebft to\u00e1n theo m\u1ee5c l\u1ee5c NSNN)<\/p>\n
\u2013 Khi qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p ho\u00e0n th\u00e0nh, kh\u1ed1i l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/p>\n
N\u1ee3 TK 211, 212<\/p>\n
C\u00f3 TK TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2413)<\/p>\n
2. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110:<\/h3>\n
\n
\u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 111, 112<\/p>\n
\n
\u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c:<\/em><\/li>\n<\/ul>\n
\u2013 R\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng:<\/em><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)\u00a0<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008211, 008221, 008222)<\/p>\n
\u2013 R\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u1ef1c chi:<\/em><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008212): D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/p>\n
3. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng hao m\u00f2n lu\u1ef9 k\u1ebf:<\/h3>\n
N\u1ee3 TK 611, 612<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
4. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng kh\u1ea5u hao lu\u1ef9 k\u1ebf:<\/h3>\n
N\u1ee3 TK 154, 641, 642<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<\/div><\/div>\n
<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
\n
\n
Th\u00f4ng th\u01b0\u1eddng, h\u00e0ng n\u0103m c\u00e1c \u0111\u01a1n v\u1ecb HCSN l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 to\u00e1n s\u1eeda ch\u1eefa l\u1edbn, n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110 t\u1eeb \u0111\u1ea7u n\u0103m. Quy tr\u00ecnh s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb HCSN th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n
B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng TSC\u0110 c\u1ea7n s\u1eeda ch\u1eefa l\u1edbn g\u1eedi \u0111\u1ec1 xu\u1ea5t s\u1eeda ch\u1eefa TSC\u0110 cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n tr\u1ef1c ti\u1ebfp.<\/li>\n
B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd TS t\u1eadp h\u1ee3p c\u00e1c \u0111\u1ec1 xu\u1ea5t s\u1eeda ch\u1eefa TSC\u0110 g\u1eedi Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t, sau \u0111\u00f3 \u0111\u01a1n v\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 g\u1eedi \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ed3ng c\u1ea5p th\u1ea9m tra v\u00e0 ph\u00ea duy\u1ec7t.<\/li>\n
Khi y\u00eau c\u1ea7u s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n duy\u1ec7t th\u00ec b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd TSC\u0110 s\u1ebd l\u00ean ph\u01b0\u01a1ng \u00e1n s\u1eeda ch\u1eefa: DN t\u1ef1 th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u.<\/li>\n
\u0110\u01a1n v\u1ecb s\u1eeda ch\u1eefa TSC\u0110 th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p TSC\u0110 theo ph\u01b0\u01a1ng \u00e1n s\u1eeda ch\u1eefa<\/li>\n
Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ho\u00e0n th\u00e0nh, \u0111\u01a1n v\u1ecb s\u1eeda ch\u1eefa th\u1ef1c hi\u1ec7n b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh.<\/li>\n
H\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu ti\u1ebfn h\u00e0nh ki\u1ec3m tra v\u00e0 nghi\u1ec7m thu quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p TSC\u0110.<\/li>\n
C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd TS th\u1ef1c hi\u1ec7n ghi ch\u00e9p, c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng TSC\u0110 v\u00e0 b\u00e0n giao c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan cho k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n.<\/li>\n
\u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n d\u1ef1a v\u00e0o bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb TSC\u0110, th\u1eddi gian s\u1eed d\u1ee5ng.<\/li>\n
Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111inh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n.<\/li>\n
H\u1ed9i \u0111\u1ed3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 l\u1eadp Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh l\u1ea1i nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao l\u0169y k\u1ebf, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng m\u1edbi c\u1ee7a TSC\u0110 (ghi r\u00f5 c\u00e1c c\u0103n c\u1ee9 thay \u0111\u1ed5i.<\/li>\n
G\u1eedi Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 cho Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/li>\n<\/ol>\n
C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110.<\/p>\n<\/div><\/div>\n
<\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
\n
1. Va\u0300o ph\u00e2n h\u00ea\u0323\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn\u00a0\u0110\u00e1nh gi\u00e1 l\u1ea1i\\\u0110\u00e1nh gi\u00e1 l\u1ea1i<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb\u00a0\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n
\u2013 Ch\u1ecdn\u00a0T\u00e0i s\u1ea3n<\/strong>\u00a0c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n
\u2013 Nh\u1eadp th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>.<\/p>\n
\u2013 T\u1ea1i m\u1ee5c Th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh<\/strong>:<\/p>\n
\n
Nh\u1eadp\u00a0Nguy\u00ean gi\u00e1 m\u1edbi<\/strong>.<\/li>\n
Nh\u1eadp s\u1ed1\u00a0Hao m\u00f2n\/kh\u1ea5u hao lu\u1ef9 k\u1ebf<\/strong>. Ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh l\u1ea1i\u00a0Gi\u00e1 tr\u1ecb HM\/KH n\u0103m<\/strong>\u00a0v\u00e0\u00a0Th\u1eddi gian SD c\u00f2n l\u1ea1<\/strong>i, \u0111\u1ed3ng th\u1eddi t\u1ef1 t\u00ednh ch\u00eanh l\u1ec7ch t\u1eeb Th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0v\u00e0\u00a0Th\u00f4ng tin c\u0169<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\u2013 Nh\u1ea5n n\u00fat\u00a0H\u1ea1ch to\u00e1n<\/strong> ho\u1eb7c chuy\u1ec3n sang m\u1ee5c H\u1ea1ch to\u00e1n<\/strong>.<\/p>\n
\u2013 Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/strong>\u00a0d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n
\u2013 Tr\u00ean d\u00f2ng ch\u1ee9ng t\u1eeb\u00a0\u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n<\/strong>, nh\u1eadp th\u00f4ng tin TK C\u00f3<\/strong>\u00a0nh\u01b0 sau:<\/p>\n
\n
N\u1ebfu \u0111\u01a1n v\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 b\u1eb1ng\u00a0ti\u1ec1n m\u1eb7t<\/strong>: nh\u1eadp\u00a0TK C\u00f3 1111.<\/strong><\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 b\u1eb1ng\u00a0ti\u1ec1n g\u1eedi<\/strong>: nh\u1eadp\u00a0TK C\u00f3 1121.<\/strong><\/li>\n
N\u1ebfu \u0111\u01a1n v\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 b\u1eb1ng\u00a0chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>: nh\u1eadp\u00a0TK C\u00f3 511, 1351<\/strong>. Nh\u1ea5n\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0\u0111\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m sinh\u00a0TK C\u00f3 008<\/strong>\u00a0theo nghi\u1ec7p v\u1ee5 \u0111\u00e3 ch\u1ecdn.<\/li>\n<\/ul>\n
\u2013 Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
3. In Ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng In<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-29207","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29207\/revisions"}],"predecessor-version":[{"id":37731,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29207\/revisions\/37731"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29207"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29207"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}