{"id":2221,"date":"2017-12-25T17:59:56","date_gmt":"2017-12-25T10:59:56","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=2221"},"modified":"2025-12-09T14:57:14","modified_gmt":"2025-12-09T07:57:14","slug":"hdqt_tscd_co_nguyen_gia_nho_hon_30_trieu_vnd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_tscd_co_nguyen_gia_nho_hon_30_trieu_vnd\/","title":{"rendered":"5.8. TSC\u0110 c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u VND vi ph\u1ea1m quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 t\u00e0i s\u1ea3n"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o ki\u1ec3m tra li\u1ec7t k\u00ea ch\u1ee9ng t\u1eeb ghi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u, kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed ghi nh\u1eadn TSC\u0110 theo quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung<\/strong> g\u1ed3m h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ghi nh\u1eadn, c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 ho\u1eb7c chuy\u1ec3n sang ghi nh\u1eadn c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> d\u00e0nh cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div><\/div>\n

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2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n

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Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 TSC\u0110 c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o li\u1ec7t k\u00ea chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y anh\/ch\u1ecb x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

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B\u01b0\u1edbc 1.<\/strong> Ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan \u0111\u1ebfn T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u00e1o c\u00e1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

B\u01b0\u1edbc 2.<\/strong> N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u1edbn h\u01a1n 30 tri\u1ec7u v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ghi nh\u1eadn l\u00e0 TSC\u0110 th\u00ec nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb ghi t\u0103ng TSC\u0110 l\u00ean v\u00e0 s\u1eeda l\u1ea1i nguy\u00ean gi\u00e1 TSC\u0110 cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n

B\u01b0\u1edbc 3.<\/strong> N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1ecf h\u01a1n 30 tri\u1ec7u, ch\u1ec9 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n