{"id":27176,"date":"2021-10-07T13:33:32","date_gmt":"2021-10-07T06:33:32","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=27176"},"modified":"2023-04-14T15:46:35","modified_gmt":"2023-04-14T08:46:35","slug":"mot-so-truong-hop-can-luu-y-va-thay-doi-nguyen-gia","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/27176\/mot-so-truong-hop-can-luu-y-va-thay-doi-nguyen-gia\/","title":{"rendered":"M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u01b0u \u00fd v\u00e0 thay \u0111\u1ed5i nguy\u00ean gi\u00e1"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-27177\" src=\"\/wp-content\/uploads\/2021\/10\/Hi\u0300nh-1-pha\u0302\u0300n-2.jpg\" alt=\"H\u00ecnh 1: Ph\u1ea7n 2 \u2013 M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u01b0u \u00fd v\u00e0 thay \u0111\u1ed5i nguy\u00ean gi\u00e1\" width=\"1920\" height=\"1080\" srcset=\"\/wp-content\/uploads\/2021\/10\/Hi\u0300nh-1-pha\u0302\u0300n-2.jpg 1920w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-1-pha\u0302\u0300n-2-300x169.jpg 300w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-1-pha\u0302\u0300n-2-1024x576.jpg 1024w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-1-pha\u0302\u0300n-2-768x432.jpg 768w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-1-pha\u0302\u0300n-2-1536x864.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n I: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/27130\/nguyen-gia-tai-san-co-dinh-huu-hinh\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh<\/a><\/span><\/span> \u0111\u00e3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1eeb c\u00e1c ngu\u1ed3n h\u00ecnh th\u00e0nh. Ti\u1ebfp t\u1ee5c v\u1edbi ph\u1ea7n II, MISA AMIS xin m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i nguy\u00ean gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-27178\" src=\"\/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2.jpg\" alt=\"\" width=\"2362\" height=\"972\" srcset=\"\/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2.jpg 2362w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2-300x123.jpg 300w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2-1024x421.jpg 1024w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2-768x316.jpg 768w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2-1536x632.jpg 1536w, \/wp-content\/uploads\/2021\/10\/Hi\u0300nh-2-pha\u0302\u0300n-2-2048x843.jpg 2048w\" sizes=\"(max-width: 2362px) 100vw, 2362px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1. Tr\u01b0\u1eddng h\u1ee3p 1: X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, nguy\u00ean kh\u1ed1i, vi\u1ec7c x\u00e1c \u0111\u1ecbnh TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng xuy\u00ean g\u1eb7p tr\u01b0\u1eddng h\u1ee3p <strong>TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 m\u1ed9t m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, doanh nghi\u1ec7p <strong>c\u1ea7n xem x\u00e9t nh\u1eefng b\u1ed9 ph\u1eadn n\u00e0o l\u00e0 b\u1ed9 ph\u1eadn c\u1ea7n h\u1ee3p nh\u1ea5t chung v\u00e0o h\u1ec7 th\u1ed1ng th\u00e0nh m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh, nh\u1eefng b\u1ed9 ph\u1eadn n\u00e0o l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Theo \u0110o\u1ea1n 11 VAS 03 v\u00e0 \u0111i\u1ec1u 3 TT45, Khi xem x\u00e9t m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau, m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c coi l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp n\u1ebfu th\u1ecfa m\u00e3n <strong>\u0111\u1ed3ng th\u1eddi c\u00e1c ti\u00eau ch\u00ed<\/strong>:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thi\u1ebfu b\u1ed9 ph\u1eadn n\u00e0y, h\u1ec7 th\u1ed1ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng ch\u00ednh<\/em><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>B\u1ed9 ph\u1eadn c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch kh\u00e1c v\u1edbi to\u00e0n h\u1ec7 th\u1ed1ng, ho\u1eb7c g\u00f3p ph\u1ea7n t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p theo nh\u1eefng ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh kh\u00e1c n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c t\u1ef7 l\u1ec7 v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao kh\u00e1c v\u1edbi to\u00e0n h\u1ec7 th\u1ed1ng<\/em><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng TSC\u0110 \u0111\u00f2i h\u1ecfi ph\u1ea3i qu\u1ea3n l\u00fd ri\u00eang b\u1ed9 ph\u1eadn n\u00e0y<\/em><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f9ng tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi ba ti\u00eau chu\u1ea9n c\u1ee7a TSC\u0110.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00f2i h\u1ecfi ph\u1ea3i \u0111\u01b0\u1ee3c thay th\u1ebf th\u01b0\u1eddng xuy\u00ean th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 c\u00e1c TSC\u0110 \u0111\u1ed9c l\u1eadp n\u1ebfu c\u00e1c b\u1ed9 ph\u1eadn \u0111\u00f3 th\u1ecfa m\u00e3n \u0111\u1ee7 b\u1ed1n (4) ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh cho TSC\u0110 h\u1eefu h\u00ecnh. (\u0110i\u1ec3m 27 VAS 03).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Xem chi ti\u1ebft c\u00e1ch nh\u1eadn bi\u1ebft TSC\u0110: x\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh t\u1ea1i b\u00e0i vi\u1ebft: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/25248\/ke-toan-tai-san-co-dinh-huu-hinh\/\" target=\"_blank\" rel=\"noopener\">10 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd trong k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u2013 Ph\u1ea7n I<\/a><\/span><\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>2. Tr\u01b0\u1eddng h\u1ee3p 2: X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 xe \u00f4 t\u00f4<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">X\u00e9t TSC\u0110 l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng <em>(tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4)<\/em> c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/19733\/5-nguyen-tac-cua-thue-gia-tri-gia-tang-duoc-khau-tru-ke-toan-can-biet\/\" target=\"_blank\" rel=\"noopener\">Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/a><\/span><\/span> \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-27179\" src=\"\/wp-content\/uploads\/2021\/10\/HO\u0323\u0302P-1.jpg\" alt=\"\" width=\"1024\" height=\"768\" srcset=\"\/wp-content\/uploads\/2021\/10\/HO\u0323\u0302P-1.jpg 1024w, \/wp-content\/uploads\/2021\/10\/HO\u0323\u0302P-1-300x225.jpg 300w, \/wp-content\/uploads\/2021\/10\/HO\u0323\u0302P-1-768x576.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb 1,6 t\u1ef7 \u0111\u1ed3ng. <strong>Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 ph\u1ea3i c\u1ed9ng v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0169ng c\u1ea7n l\u01b0u \u00fd, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe c\u0169ng l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>&gt;&gt;&gt;\u00a0<em>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/26520\/cac-khoan-chi-phi-bi-khong-che\/\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf n\u0103m 2021<\/a><\/span><br \/>\n<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5: C\u00f4ng ty Marketing A mua 1 chi\u1ebfc xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi 7 ch\u1ed7 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh. C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(\u0110vt: tri\u1ec7u \u0111\u1ed3ng)<\/span><\/i><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed li\u00ean quan<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ed1 ti\u1ec1n<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 mua (ch\u01b0a c\u00f3 VAT)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">250<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3o hi\u1ec3m xe h\u00e0ng n\u0103m (1 n\u0103m)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u0103ng k\u00fd xe<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u0103ng ki\u1ec3m xe<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf VAT 10%\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">200<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi 7 ch\u1ed7\u00a0 kh\u00f4ng s\u1eed d\u1ee5ng trong kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; kh\u00f4ng d\u00f9ng l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed li\u00ean quan bao g\u1ed3m<\/span><i><span style=\"font-weight: 400;\">: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (\u0110vt: tri\u1ec7u \u0111\u1ed3ng)<\/span><\/i><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ph\u00ed li\u00ean quan<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ed1 ti\u1ec1n<\/b><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u1ed9ng v\u00e0o Nguy\u00ean gi\u00e1<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 mua (ch\u01b0a c\u00f3 VAT)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2.000<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">250<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">250<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3o hi\u1ec3m xe h\u00e0ng n\u0103m (1 n\u0103m)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">20<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u0103ng k\u00fd xe<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">19<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u0103ng ki\u1ec3m xe<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ed9ng v\u00e0o nguy\u00ean gi\u00e1\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(10% x (2.000 \u2013 1.600))<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">40<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nguy\u00ean gi\u00e1 xe \u00f4 t\u00f4<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2.310<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: Chi ph\u00ed b\u1ea3o hi\u1ec3m xe h\u00e0ng n\u0103m kh\u00f4ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 \u00f4 t\u00f4; C\u00e1c chi ph\u00ed nh\u01b0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, chi ph\u00ed \u0111\u0103ng k\u00fd, \u0111\u0103ng ki\u1ec3m c\u00f3 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>3. Tr\u01b0\u1eddng h\u1ee3p 3: X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n khi mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ri\u00eang gi\u00e1 tr\u1ecb c\u1ee7a nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh sau:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-27180\" src=\"\/wp-content\/uploads\/2021\/10\/Ho\u0323\u0302p-2-1.jpg\" alt=\"\" width=\"1024\" height=\"768\" srcset=\"\/wp-content\/uploads\/2021\/10\/Ho\u0323\u0302p-2-1.jpg 1024w, \/wp-content\/uploads\/2021\/10\/Ho\u0323\u0302p-2-1-300x225.jpg 300w, \/wp-content\/uploads\/2021\/10\/Ho\u0323\u0302p-2-1-768x576.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh ri\u00eang gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac nh\u01b0 sau:<\/strong><\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (t\u00e0i s\u1ea3n) ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>V\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5\/tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n l\u00e0 Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n (*)<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(*) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; C\u00f3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/i><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. Tr\u01b0\u1eddng h\u1ee3p 4: C\u1ea7n t\u00e1ch ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba d\u00f9ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, v\u1eeba d\u00f9ng \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea\u00a0<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 28\/2017\/TT-BTC h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh, h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a <\/b><b>ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) t\u00f2a nh\u00e0 d\u00f9ng v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u1ea1ch to\u00e1n<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TH1: D\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh (TK 211)<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TH2: D\u00f9ng \u0111\u1ec3 cho thu\u00ea<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea t\u00e0i ch\u00ednh)<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">l\u00e0 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/23194\/ke-toan-bat-dong-san\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> (TK 217)<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">TH3: D\u00f9ng \u0111\u1ec3 b\u00e1n\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">l\u00e0 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n (h\u00e0ng t\u1ed3n kho)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><i>&gt;&gt;&gt; Xem th\u00eam: <\/i><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/23221\/cac-luu-y-khi-hach-toan-bat-dong-san-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><i>3 l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/i><\/a><\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, ch\u1ec9 gi\u00e1 tr\u1ecb ph\u1ea7n t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) t\u00f2a nh\u00e0 d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ti\u00eau th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ef7 tr\u1ecdng gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng ph\u1ea7n di\u1ec7n t\u00edch theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh; ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o di\u1ec7n t\u00edch th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n d\u00f9ng chung (s\u00e2n ch\u01a1i, \u0111\u01b0\u1eddng \u0111i, nh\u00e0 \u0111\u1ec3 xe&#8230;), vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao nh\u00e0 h\u1ed7n h\u1ee3p n\u00eau tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nh\u00e0 h\u1ed7n h\u1ee3p m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) cho t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng (m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ec3 b\u00e1n, m\u1ee5c \u0111\u00edch cho thu\u00ea) th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) l\u00e0 TSC\u0110 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh. (Quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 28\/2017\/TT-BTC)<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>5. Tr\u01b0\u1eddng h\u1ee3p 5 &#8211; Thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>5.1 C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1\u0111 \u0110i\u1ec1u 35 TT200, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c xem x\u00e9t thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<table style=\"width: 880px;\">\n<tbody>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>06 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem x\u00e9t thay \u0111\u1ed5i nguy\u00ean gi\u00e1<\/b><\/span><\/td>\n<td style=\"width: 485px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u1ea2nh h\u01b0\u1edfng t\u1edbi nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(i) \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/span><\/i><\/span><\/td>\n<td style=\"width: 485px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u0103ng\/gi\u1ea3m nguy\u00ean gi\u00e1<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 v\u00ec tu\u00e2n th\u1ee7 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(ii) X\u00e2y l\u1eafp, trang b\u1ecb th\u00eam cho TSC\u0110<\/span><\/i><\/span><\/td>\n<td style=\"width: 485px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi t\u0103ng nguy\u00ean gi\u00e1 n\u1ebfu vi\u1ec7c x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ch\u1eafc ch\u1eafn l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(iii) Th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a TSC\u0110<\/span><\/i><\/span><\/td>\n<td style=\"width: 485px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ghi gi\u1ea3m nguy\u00ean gi\u00e1 n\u1ebfu vi\u1ec7c th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n ch\u1eafc ch\u1eafn l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(iv) Thay \u0111\u1ed5i b\u1ed9 ph\u1eadn c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh l\u00e0m t\u0103ng th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch, ho\u1eb7c l\u00e0m t\u0103ng c\u00f4ng su\u1ea5t s\u1eed d\u1ee5ng c\u1ee7a ch\u00fang<\/span><\/i><\/span><\/td>\n<td style=\"width: 485px;\" rowspan=\"3\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u th\u1ec3 hi\u1ec7n s\u1ef1 c\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i so v\u1edbi tr\u1ea1ng th\u00e1i ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n<\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ec v\u1eady, ch\u1eafc ch\u1eafn l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed \u0111\u01b0\u1ee3c ghi t\u0103ng v\u00e0o nguy\u00ean gi\u00e1 TCS\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(\u0110i\u1ec3m 22-25 VAS 03)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(v) C\u1ea3i ti\u1ebfn b\u1ed9 ph\u1eadn c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh l\u00e0m t\u0103ng \u0111\u00e1ng k\u1ec3 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 395px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(vi) \u00c1p d\u1ee5ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t m\u1edbi l\u00e0m gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n so v\u1edbi tr\u01b0\u1edbc<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p t\u0103ng, gi\u1ea3m TSC\u0110 h\u1eefu h\u00ecnh \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n giao nh\u1eadn, bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110 v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ph\u00e2n bi\u1ec7t nghi\u1ec7p v\u1ee5 s\u1eeda ch\u1eefa TSC\u0110 v\u1edbi nghi\u1ec7p v\u1ee5 n\u00e2ng c\u1ea5p TSC\u0110. Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi nghi\u1ec7p v\u1ee5 n\u00e2ng c\u1ea5p TSC\u0110 m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 trong khi chi ph\u00ed li\u00ean quan t\u1edbi nghi\u1ec7p v\u1ee5 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; Xem th\u00eam c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i b\u00e0i vi\u1ebft: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/22838\/hach-toan-sua-chua-tai-san-co-dinh\/\" target=\"_blank\" rel=\"noopener\">Chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/strong><\/em><\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>5.2. Ph\u00e2n bi\u1ec7t c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u v\u1edbi TSC\u0110<\/em><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec3m 22-25 VAS 03 h\u01b0\u1edbng d\u1eabn ph\u00e2n bi\u1ec7t v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh nh\u01b0 sau:\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u1ea2nh h\u01b0\u1edfng c\u1ee7a chi ph\u00ed ph\u00e1t sinh<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5<\/b><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ghi nh\u1eadn<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kh\u00f4i ph\u1ee5c ho\u1eb7c duy tr\u00ec kh\u1ea3 n\u0103ng \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n theo tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ti\u00eau chu\u1ea9n ban \u0111\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ch\u1eafc ch\u1eafn l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; \u0110\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u00f4ng qua s\u1ef1 c\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i so v\u1edbi tr\u1ea1ng th\u00e1i ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 (*)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">ghi t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(*) S\u1ef1 c\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i so v\u1edbi tr\u1ea1ng th\u00e1i ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n 3 tr\u01b0\u1eddng h\u1ee3p (iv),(v),(vi) \u1edf B\u1ea3ng 1: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem x\u00e9t thay \u0111\u1ed5i nguy\u00ean gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5:\u00a0<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; TSC\u0110 h\u1eefu h\u00ecnh X l\u00e0 m\u1ed9t d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t b\u00e1nh k\u1eb9o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Nguy\u00ean gi\u00e1 TSC\u0110 X: 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Th\u1eddi \u0111i\u1ec3m ghi t\u0103ng TSC\u0110, th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao: 1\/1\/2020.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Ng\u00e0y 1\/10\/2023, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t tr\u1ee5c tr\u1eb7c, m\u1ea5t 3 th\u00e1ng \u0111\u1ec3 s\u1eeda ch\u1eefa. Ng\u00e0y 1\/1\/2024: ho\u00e0n th\u00e0nh vi\u1ec7c s\u1eeda ch\u1eefa, d\u00e2y chuy\u1ec1n \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c l\u1ea1i tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng. C\u00f4ng ty ph\u1ea3i chi tr\u1ea3 chi ph\u00ed s\u1eeda ch\u1eefa 88 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Trong 3 th\u00e1ng cu\u1ed1i n\u0103m 2026, c\u00f4ng ty ti\u1ebfn h\u00e0nh thay th\u1ebf m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn l\u1ed7i th\u1eddi c\u1ee7a d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t \u0111\u00e3 hao m\u00f2n, l\u1ea1c h\u1eadu sau th\u1eddi gian d\u00e0i s\u1eed d\u1ee5ng. Ng\u00e0y 1\/1\/2027: ho\u00e0n th\u00e0nh vi\u1ec7c thay th\u1ebf, t\u1ed5ng chi ph\u00ed ph\u00e1t sinh l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng. B\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt \u0111\u00e1nh gi\u00e1 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a d\u00e2y chuy\u1ec1n t\u0103ng th\u00eam 02 n\u0103m so v\u1edbi \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u th\u00e0nh 12 n\u0103m.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Xem x\u00e9t vi\u1ec7c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 X \u0111\u1ed1i v\u1edbi 2 chi ph\u00ed trong v\u00ed d\u1ee5:\u00a0<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Chi ph\u00ed 88 tri\u1ec7u \u0111\u1ed3ng ph\u00e1t sinh trong giai \u0111o\u1ea1n 3 th\u00e1ng tr\u01b0\u1edbc 1\/1\/2024 ch\u1ec9 \u0111\u1ec3 kh\u00f4i ph\u1ee5c tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a d\u00e2y chuy\u1ec1n, n\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 (nghi\u1ec7p v\u1ee5 s\u1eeda ch\u1eefa TSC\u0110).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; Chi ph\u00ed 150 tri\u1ec7u \u0111\u1ed3ng ph\u00e1t sinh trong giai \u0111o\u1ea1n 3 th\u00e1ng cu\u1ed1i n\u0103m tr\u01b0\u1edbc ng\u00e0y 1\/1\/2027 gi\u00fap l\u00e0m t\u0103ng th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a d\u00e2y chuy\u1ec1n (tr\u01b0\u1eddng h\u1ee3p (iv) B\u1ea3ng 1) , n\u00ean \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 (nghi\u1ec7p v\u1ee5 n\u00e2ng c\u1ea5p TSC\u0110).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea1i ng\u00e0y 1\/1\/2027 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c n\u00e2ng c\u1ea5p TSC\u0110 X, nguy\u00ean gi\u00e1 TSC\u0110 X \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed n\u00e2ng c\u1ea5p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nguy\u00ean gi\u00e1 TSC\u0110 X = 3 t\u1ef7 + 150 tri\u1ec7u \u0111\u1ed3ng = 3.150 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=nguyen-gia-tai-san-co-dinh-huu-hinh\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/span><\/a>\u00a0\u2013 gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh h\u00e0ng \u0111\u1ea7u hi\u1ec7n nay s\u1edf h\u1eefu nhi\u1ec1u t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Qu\u1ea3n l\u00fd danh s\u00e1ch TSC\u0110: K\u1ebf to\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u00e1c TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c ph\u00f2ng ban: TSC\u0110 n\u00e0o m\u1edbi \u0111\u01b0\u1ee3c ghi t\u0103ng trong k\u1ef3, m\u1edbi \u0111\u01b0\u1ee3c ghi gi\u1ea3m trong k\u1ef3, ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao h\u1ebft, \u0111\u00e3 kh\u1ea5u hao xong ho\u1eb7c TSC\u0110 n\u00e0o c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh trong k\u1ef3\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 kh\u1ea5u: T\u1ef1 \u0111\u1ed9ng tr\u00edch kh\u1ea5u hao cho to\u00e0n b\u1ed9 TSC\u0110 theo t\u1eebng k\u00ec, t\u1eebng ph\u00f2ng ban, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed t\u00ednh kh\u1ea5u bao cho t\u1eebng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i l\u1ed7 theo b\u1ed9 ph\u1eadn.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ghi gi\u1ea3m TSC\u0110: L\u1eadp ch\u1ee9ng t\u1eeb ghi gi\u1ea3m cho m\u1ed9t hay nhi\u1ec1u TSC\u0110 c\u00f9ng l\u00fac, t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n b\u00fat to\u00e1n ghi gi\u1ea3m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea CCDC nhanh ch\u00f3ng: K\u1ebf to\u00e1n in \u0111\u01b0\u1ee3c danh s\u00e1ch t\u00e0i s\u1ea3n \u0111\u1ec3 c\u00f9ng c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m \u0111\u1ebfm trong th\u1ef1c t\u1ebf nh\u1eb1m ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch theo quy \u0111\u1ecbnh: Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb S\u1ed5 TSC\u0110, th\u1ebb TSC\u0110\u2026 v\u00e0 cho ph\u00e9p k\u1ebf to\u00e1n t\u00f9y ch\u1ec9nh m\u1eabu b\u00e1o c\u00e1o theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=nguyen-gia-tai-san-co-dinh-huu-hinh\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-20344\" src=\"\/wp-content\/uploads\/2021\/02\/CTA_nhantuvan-300x92-1.png\" alt=\"CTA nh\u1eadn t\u01b0 v\u1ea5n\" width=\"300\" height=\"92\" \/><\/a>Nhanh tay \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n\u00a0<span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=nguyen-gia-tai-san-co-dinh-huu-hinh\" target=\"_blank\" rel=\"nofollow noopener\">demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span>\u00a0\u0111\u1ec3 tr\u1ef1c ti\u1ebfp tr\u1ea3i nghi\u1ec7m.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>T\u00e1c gi\u1ea3: NHY<\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_27176\" class=\"pvc_stats total_only  \" data-element-id=\"27176\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Ph\u1ea7n I: C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1eeb c\u00e1c ngu\u1ed3n h\u00ecnh th\u00e0nh. 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