{"id":31019,"date":"2024-10-31T11:17:34","date_gmt":"2024-10-31T04:17:34","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=31019"},"modified":"2025-06-04T16:21:16","modified_gmt":"2025-06-04T09:21:16","slug":"hach-toan-nang-cap-sua-chua-tscd-khong-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/hach-toan-nang-cap-sua-chua-tscd-khong-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"H\u1ea1ch to\u00e1n n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa TSC\u0110 (Kh\u00f4ng d\u00f9ng ph\u00e2n h\u1ec7 TSC\u0110 v\u00e0 PM QLTS)"},"content":{"rendered":"

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

a. Theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 l\u00e0m, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb chi ph\u00ed, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eeda ch\u1eefa, ghi:<\/strong><\/p>\n

\u2013 N\u1ebfu s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 do Ng\u00e2n s\u00e1ch c\u1ea5p ho\u1eb7c c\u00f3 ngu\u1ed3n g\u1ed1c Ng\u00e2n s\u00e1ch:<\/p>\n

N\u1ee3 TK 2413: N\u00e2ng c\u1ea5p TSC\u0110<\/p>\n

C\u00f3 TK 111, 112, 152, 153, 331, 135,\u2026.<\/p>\n

\u2013 N\u00ea\u0301u ru\u0301t d\u01b0\u0323 toa\u0301n chi hoa\u0323t \u0111\u00f4\u0323ng, ch\u01b0\u01a1ng tri\u0300nh, d\u01b0\u0323 a\u0301n \u0111\u1ec3 s\u1eeda ch\u1eefa l\u1edbn, \u0111\u1ed3ng th\u1eddi ghi:<\/p>\n

Co\u0301 TK 008, 010, 011, 012 (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n NSNN v\u00e0 c\u00e1c ngu\u1ed3n kinh ph\u00ed ph\u1ea3i quy\u1ebft to\u00e1n theo MLNS)<\/p>\n

C\u00f3 TK 009: D\u1ef1 to\u00e1n chi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/p>\n

\u2013 N\u1ebfu s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n vay ho\u1eb7c ngu\u1ed3n v\u1ed1n kinh doanh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD:<\/p>\n

N\u1ee3 TK 2413: N\u00e2ng c\u1ea5p TSC\u0110<\/p>\n

N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 111, 112, 152, 153, 331<\/p>\n

\u2013 Sau khi s\u1eeda ch\u1eefa xong, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh TSC\u0110:<\/p>\n

N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 TK 2413: N\u00e2ng c\u1ea5p TSC\u0110<\/p>\n

b. Theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, khi nh\u1eadn \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng s\u1eeda ch\u1eefa l\u1edbn do b\u00ean nh\u1eadn th\u1ea7u b\u00e0n giao, h\u1ea1ch to\u00e1n:<\/strong><\/p>\n

\u2013 N\u1ebfu s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 do Ng\u00e2n s\u00e1ch c\u1ea5p ho\u1eb7c c\u00f3 ngu\u1ed3n g\u1ed1c Ng\u00e2n s\u00e1ch:<\/p>\n

N\u1ee3 TK 2413: N\u00e2ng c\u1ea5p TSC\u0110<\/p>\n

C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n

\u2013 N\u1ebfu s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n vay ho\u1eb7c ngu\u1ed3n v\u1ed1n kinh doanh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD:<\/p>\n

N\u1ee3 TK 2413: N\u00e2ng c\u1ea5p TSC\u0110<\/p>\n

N\u1ee3 TK 1332: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n

c. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng hao m\u00f2n lu\u1ef9 k\u1ebf:<\/strong><\/p>\n

N\u1ee3 TK 611, 612, 642<\/p>\n

C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n<\/div><\/div>\n

<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
\n
    \n
  1. 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
  2. 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
  3. 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
  4. 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
  5. \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
  6. 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
  7. 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
  8. 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
  9. \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
  10. 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
  11. 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
  12. 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. \u0110\u1ed1i v\u1edbi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/p>\n

    – V\u00e0o ph\u00e2n h\u1ec7 Kho b\u1ea1c<\/strong>, ch\u1ecdn Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c\\Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c.<\/strong><\/p>\n

    \"\"<\/p>\n

    – Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>.<\/p>\n

      \n
    • T\u00edch ch\u1ecdn\u00a0Th\u1ef1c chi<\/strong>.<\/li>\n
    • Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n:\u00a0CTMT<\/strong>\u00a0(n\u1ebfu c\u00f3),\u00a0T\u00e0i kho\u1ea3n s\u1ed1<\/strong>.<\/li>\n
    • Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n:\u00a0\u0110\u01a1n v\u1ecb nh\u1eadn<\/strong>,\u00a0\u0110\u1ecba ch\u1ec9<\/strong>,\u00a0N\u1ed9p v\u00e0o TK<\/strong>,\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
    • Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0Ng\u00e0y ch\u1ee9ng t\u1eeb<\/strong>,\u00a0Ng\u00e0y h\u1ea1ch to\u00e1n<\/strong>,\u00a0S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
    • Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb:\u00a0Ngu\u1ed3n<\/strong>,\u00a0Ch\u01b0\u01a1ng<\/strong>,\u00a0Kho\u1ea3n<\/strong>,\u00a0Ti\u1ec3u m\u1ee5c<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n
    • Nh\u1eadp TK N\u1ee3<\/strong>,\u00a0TK C\u00f3<\/strong> cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh TSC\u0110.\u00a0<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      2. Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 b\u1eb1ng ngu\u1ed3n NSNN th\u00ec k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n \u0111\u1ec3 \u0111i kho b\u1ea1c thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p:<\/p>\n

        \n
      • Tr\u00ean ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n, nh\u1ea5n\u00a0In<\/strong>, cho\u0323n in m\u00e2\u0303u\u00a0C2-02a\/NS<\/strong> ho\u1eb7c\u00a0C2-02b\/NS: Gi\u00e2\u0301y ru\u0301t d\u01b0\u0323 toa\u0301n ng\u00e2n sa\u0301ch\u00a0<\/strong>(Ngh\u1ecb \u0111\u1ecbnh 11\/2022\/N\u0110-CP)<\/strong>.<\/li>\n
      • Vi\u0301 du\u0323 cho\u0323n in\u00a0C2-02a\/NS: Gi\u00e2\u0301y ru\u0301t d\u01b0\u0323 toa\u0301n ng\u00e2n sa\u0301ch (Ngh\u1ecb \u0111\u1ecbnh 11\/2022\/N\u0110-CP)<\/strong>.<\/li>\n<\/ul>\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-31019","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\/31019","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\/31019\/revisions"}],"predecessor-version":[{"id":38047,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31019\/revisions\/38047"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=31019"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=31019"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=31019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}