{"id":34831,"date":"2025-04-04T11:52:00","date_gmt":"2025-04-04T04:52:00","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34831"},"modified":"2025-04-24T14:04:17","modified_gmt":"2025-04-24T07:04:17","slug":"lay-so-du-chi-tiet-tai-san-co-dinh-tu-du-lieu-thong-tu-107-2017-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lay-so-du-chi-tiet-tai-san-co-dinh-tu-du-lieu-thong-tu-107-2017-tt-btc\/","title":{"rendered":"L\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 107\/2017\/TT-BTC"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) t\u1eeb d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 107\/2017\/TT-BTC \u0111\u1ec3 ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c tr\u00ean d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>Ng\u00e0y 17\/04\/2024, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n, \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2025. Do \u0111\u00f3, ng\u00e0y 01\/01\/2025, \u0111\u01a1n v\u1ecb t\u00e1ch d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 m\u1edbi theo TT 24\/2024\/TT-BTC \u0111\u1ec3 ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n cho n\u0103m 2025.<\/p>\n<p>Sau khi ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n n\u0103m 2024, \u0111\u01a1n v\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb ch\u1ebf \u0111\u1ed9 TT 107\/2017\/TT-BTC sang ch\u1ebf \u0111\u1ed9 TT 24\/2024\/TT-BTC.<\/p>\n<p><strong>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R5,<\/strong> ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00e1p \u1ee9ng l\u1ea5y s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n theo \u0111\u1ed1i t\u01b0\u1ee3ng, v\u1eadt t\u01b0 h\u00e0ng h\u00f3a, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n&#8230;<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R5, <\/strong>ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft TSC\u0110 t\u1eeb d\u1eef li\u1ec7u TT 107\/2017\/TT-BTC sang d\u1eef li\u1ec7u TT 24\/2024\/TT-BTC.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p><em>*<strong>L\u01b0u \u00fd<\/strong>: Anh\/ch\u1ecb n\u00ean sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n l\u1ea5y s\u1ed1 d\u01b0 t\u1eeb d\u1eef li\u1ec7u TT 107\/2017\/TT-BTC<\/em><\/p>\n<p>1. V\u00e0o <strong>Danh m\u1ee5c<\/strong>\\<strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>.\u00a0<\/p>\n<p>2. Tr\u00ean thanh c\u00f4ng c\u1ee5, ch\u1ecdn <strong>L\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TSC\u0110 t\u1eeb Th\u00f4ng t\u01b0 107<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37361 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/04\/1.png\" alt=\"\" width=\"867\" height=\"335\" srcset=\"\/2025\/wp-content\/uploads\/2025\/04\/1.png 867w, \/2025\/wp-content\/uploads\/2025\/04\/1-300x116.png 300w, \/2025\/wp-content\/uploads\/2025\/04\/1-768x297.png 768w, \/2025\/wp-content\/uploads\/2025\/04\/1-50x19.png 50w, \/2025\/wp-content\/uploads\/2025\/04\/1-60x23.png 60w, \/2025\/wp-content\/uploads\/2025\/04\/1-100x39.png 100w\" sizes=\"auto, (max-width: 867px) 100vw, 867px\" \/><\/p>\n<p>3. Th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc l\u1ea5y s\u1ed1 d\u01b0:<\/p>\n<p><strong>B\u01b0\u1edbc 1:\u00a0<\/strong><strong>Ch\u1ecdn d\u1eef li\u1ec7u k\u1ebf to\u00e1n l\u1ea5y s\u1ed1 d\u01b0<\/strong><\/p>\n<p>\u2013 Ch\u1ecdn m\u00e1y ch\u1ee7: Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh l\u1ea5y m\u00e1y ch\u1ee7 g\u1ea7n nh\u1ea5t \u0111ang s\u1eed d\u1ee5ng tr\u00ean MISA Mimosa 2022, MISA Mimosa 2020, anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i.<\/p>\n<p>\u2013 Ch\u1ecdn d\u1eef li\u1ec7u k\u1ebf to\u00e1n c\u1ea7n l\u1ea5y s\u1ed1 d\u01b0.<\/p>\n<p>\u2013 Nh\u1ea5n\u00a0<strong>Ti\u1ebfp t\u1ee5c<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37363 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/04\/2.png\" alt=\"\" width=\"777\" height=\"534\" srcset=\"\/2025\/wp-content\/uploads\/2025\/04\/2.png 777w, \/2025\/wp-content\/uploads\/2025\/04\/2-300x206.png 300w, \/2025\/wp-content\/uploads\/2025\/04\/2-768x528.png 768w, \/2025\/wp-content\/uploads\/2025\/04\/2-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/04\/2-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/04\/2-100x69.png 100w\" sizes=\"auto, (max-width: 777px) 100vw, 777px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: Xem tr\u01b0\u1edbc s\u1ed1 d\u01b0<\/strong><\/p>\n<p>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 chi ti\u1ebft TSC\u0110 tr\u00ean d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 107\/2017\/TT-BTC. Anh\/ch\u1ecb ki\u1ec3m tra th\u00f4ng tin s\u1ed1 d\u01b0, sau \u0111\u00f3 nh\u1ea5n <b>Th\u1ef1c hi\u1ec7n.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37365 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/04\/3.png\" alt=\"\" width=\"776\" height=\"537\" srcset=\"\/2025\/wp-content\/uploads\/2025\/04\/3.png 776w, \/2025\/wp-content\/uploads\/2025\/04\/3-300x208.png 300w, \/2025\/wp-content\/uploads\/2025\/04\/3-768x531.png 768w, \/2025\/wp-content\/uploads\/2025\/04\/3-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/04\/3-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/04\/3-100x69.png 100w\" sizes=\"auto, (max-width: 776px) 100vw, 776px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n<\/strong><\/p>\n<p>\u2013 Ch\u01b0\u01a1ng tr\u00ecnh th\u1ef1c hi\u1ec7n chuy\u1ec3n s\u1ed1 d\u01b0 chi ti\u1ebft TSC\u0110 t\u1eeb d\u1eef li\u1ec7u TT 107 sang d\u1eef li\u1ec7u TT 24 v\u00e0 s\u1ebd th\u00f4ng b\u00e1o khi ho\u00e0n th\u00e0nh.<\/p>\n<p>\u2013 Nh\u1ea5n<strong>\u00a0Xem k\u1ebft qu\u1ea3<\/strong>\u00a0\u0111\u1ec3 xem chi ti\u1ebft k\u1ebft qu\u1ea3 l\u1ea5y s\u1ed1 d\u01b0.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37367 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/04\/4.png\" alt=\"\" width=\"778\" height=\"538\" srcset=\"\/2025\/wp-content\/uploads\/2025\/04\/4.png 778w, \/2025\/wp-content\/uploads\/2025\/04\/4-300x207.png 300w, \/2025\/wp-content\/uploads\/2025\/04\/4-768x531.png 768w, \/2025\/wp-content\/uploads\/2025\/04\/4-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/04\/4-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/04\/4-100x69.png 100w\" sizes=\"auto, (max-width: 778px) 100vw, 778px\" \/><\/p>\n<p>Ph\u1ea7n m\u1ec1m cung c\u1ea5p file k\u1ebft qu\u1ea3 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37369 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/04\/5.png\" alt=\"\" width=\"1319\" height=\"651\" srcset=\"\/2025\/wp-content\/uploads\/2025\/04\/5.png 1319w, \/2025\/wp-content\/uploads\/2025\/04\/5-300x148.png 300w, \/2025\/wp-content\/uploads\/2025\/04\/5-1024x505.png 1024w, \/2025\/wp-content\/uploads\/2025\/04\/5-768x379.png 768w, \/2025\/wp-content\/uploads\/2025\/04\/5-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/04\/5-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/04\/5-100x49.png 100w\" sizes=\"auto, (max-width: 1319px) 100vw, 1319px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch \u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) t\u1eeb d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 107\/2017\/TT-BTC \u0111\u1ec3 ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c tr\u00ean d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. 2. Chi ti\u1ebft thay \u0111\u1ed5i Ng\u00e0y 17\/04\/2024, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC thay&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[971],"ht-kb-tag":[],"class_list":["post-34831","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r5"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34831","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\/34831\/revisions"}],"predecessor-version":[{"id":37371,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34831\/revisions\/37371"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34831"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34831"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}