{"id":29245,"date":"2024-10-17T11:48:13","date_gmt":"2024-10-17T04:48:13","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=29245"},"modified":"2025-08-20T14:40:46","modified_gmt":"2025-08-20T07:40:46","slug":"tinh-hao-mon-tscd","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tinh-hao-mon-tscd\/","title":{"rendered":"T\u00ednh hao m\u00f2n TSC\u0110"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ed1i v\u1edbi vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (nh\u01b0 chi ph\u00ed s\u1eed d\u1ee5ng h\u00e0ng t\u1ed3n kho, chi ph\u00ed hao m\u00f2n v\u00e0 kh\u1ea5u hao TSC\u0110), ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf trong k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng n\u00e0o th\u00ec ghi chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n (tr\u1eeb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i).\u00a0<\/li>\n<li>T\u00ednh hao m\u00f2n l\u00e0 t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u00a0<\/li>\n<li>Vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n\u00a0<strong>m\u1ed7i n\u0103m 01 l\u1ea7n<\/strong>\u00a0v\u00e0o th\u00e1ng 12, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p><strong>1. T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n NSNN, ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i:<\/strong><\/p>\n<p><strong>1.1. V\u1edbi ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t giao t\u1ef1 ch\u1ee7:<\/strong><\/p>\n<ul>\n<li><strong>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, h\u1ea1ch to\u00e1n:<\/strong><\/li>\n<\/ul>\n<p>\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 6423: Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<ul>\n<li><strong>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh kh\u00e1c, h\u1ea1ch to\u00e1n:<\/strong><\/li>\n<\/ul>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 6123: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Co\u0301 TK 214: Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<p><strong>1.2. V\u1edbi ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/strong><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 N\u01a1\u0323 TK 6113: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Co\u0301 TK 214: Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<p><strong>2. T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p><strong>3. T\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 6423: Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh kh\u00e1c, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u01a1\u0323 TK 6123: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Co\u0301 TK 214: Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n (\u0111\u1ed1i v\u1edbi c\u00e1c TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p) v\u00e0 t\u00ednh kh\u1ea5u hao TSC\u0110 (\u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD) theo quy \u0111\u1ecbnh.<\/p>\n<p>2. K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 hao m\u00f2n v\u00e0 ghi s\u1ed5 TSC\u0110.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. Va\u0300o ph\u00e2n h\u1ec7<strong>\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn<strong>\u00a0Ti\u0301nh hao mo\u0300n\\Ti\u0301nh hao mo\u0300n<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37753 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1.png\" alt=\"\" width=\"943\" height=\"641\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1.png 943w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1-300x204.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1-768x522.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-1-100x68.png 100w\" sizes=\"auto, (max-width: 943px) 100vw, 943px\" \/><\/p>\n<p>2. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean th\u00f4ng tin hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin h\u1ea1ch to\u00e1n v\u00e0 ch\u1ec9nh s\u1eeda n\u1ebfu c\u1ea7n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37755 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2.png\" alt=\"\" width=\"1234\" height=\"584\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2.png 1234w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2-300x142.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2-1024x485.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2-768x363.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-2-100x47.png 100w\" sizes=\"auto, (max-width: 1234px) 100vw, 1234px\" \/><\/p>\n<p>3. B\u1ed5 sung th\u00f4ng tin <strong>MLNS<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37757 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3.png\" alt=\"\" width=\"1234\" height=\"587\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3.png 1234w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3-300x143.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3-1024x487.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3-768x365.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/7-hao-mon-3-100x48.png 100w\" sizes=\"auto, (max-width: 1234px) 100vw, 1234px\" \/><\/p>\n<p>4. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><em><strong>L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p H\u1ea1ch to\u00e1n sai, b\u1ea1n c\u00f3 th\u1ec3 s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean ch\u1ee9ng t\u1eeb hao m\u00f2n, ho\u1eb7c ki\u1ec3m tra l\u1ea1i ph\u1ea7n khai b\u00e1o t\u00e0i s\u1ea3n theo t\u1eebng ngu\u1ed3n ti\u1ec1n mua t\u00e0i s\u1ea3n\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/mua-sam-tscd\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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-29245","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\/29245","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29245\/revisions"}],"predecessor-version":[{"id":44615,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29245\/revisions\/44615"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29245"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29245"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}