{"id":2923,"date":"2019-12-25T18:05:43","date_gmt":"2019-12-25T18:05:43","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=2923"},"modified":"2025-12-04T15:14:06","modified_gmt":"2025-12-04T08:14:06","slug":"ccdc_giam_do_bi_mat","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/ccdc_giam_do_bi_mat\/","title":{"rendered":"CCDC gi\u1ea3m do b\u1ecb m\u1ea5t"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft n\u00e0y gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 b\u1ecb m\u1ea5t, t\u1eeb vi\u1ec7c ghi gi\u1ea3m, ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u1ebfn h\u1ea1ch to\u00e1n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c x\u1eed l\u00fd chi ph\u00ed theo \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed ch\u1eb7t ch\u1ebd, ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf doanh nghi\u1ec7p.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:\u00a0<\/strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c ghi gi\u1ea3m, ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u0169ng nh\u01b0 ghi nh\u1eadn h\u00ecnh th\u1ee9c x\u1eed l\u00fd sau khi x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n m\u1ea5t CCDC tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n

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2.1. Khi ph\u00e1t hi\u1ec7n CCDC b\u1ecb m\u1ea5t, ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/span><\/span><\/p>\n

N\u1ee3 TK 1381 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/span><\/p>\n

C\u00f3 TK 242 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC<\/span><\/span><\/p>\n

2.2. Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/span><\/span><\/p>\n

N\u1ee3 TK 3341, 1111 Gi\u00e1 tr\u1ecb ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (Truy thu c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m)
\nN\u1ee3 TK 642, 627… Gi\u00e1 tr\u1ecb ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng)<\/span><\/span><\/span><\/p>\n

C\u00f3 TK 1381 T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/span><\/p>\n<\/div><\/div>\n

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3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/h3>\n

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Vi\u00ea\u0323c qua\u0309n ly\u0301 va\u0300 ghi gia\u0309m CCDC do bi\u0323 m\u00e2\u0301t \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m th\u00f4ng qua hai b\u01b0\u01a1\u0301c sau:<\/span><\/strong><\/p>\n\n\n\n
<\/div><\/div>\n
<\/span><\/p>\n

3.1. Ghi gi\u1ea3m CCDC<\/h4>\n

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B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/span><\/strong>\\<\/span>tab<\/span> Quy tr\u00ecnh<\/strong><\/span><\/strong>,<\/span> cho\u0323n Ghi gia\u0309m<\/strong>.<\/span><\/strong><\/span><\/p>\n

\"\"<\/span>
\nB\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o CCDC bi\u0323 m\u00e2\u0301t.<\/span><\/span><\/p>\n

    \n
  • Nh\u1eadp ho\u0103\u0323c cho\u0323n ly\u0301 do ghi gia\u0309m t\u01b0\u0300 danh sa\u0301ch.<\/span><\/span><\/li>\n
  • Cho\u0323n CCDC va\u0300 nh\u00e2\u0323p s\u00f4\u0301 l\u01b0\u01a1\u0323ng CCDC bi\u0323 m\u00e2\u0301t.<\/span><\/span><\/li>\n<\/ul>\n

    \"\"<\/span><\/p>\n

    B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/span>
    \n<\/span><\/span><\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3.2. Ph\u00e2n b\u00f4\u0309 gia\u0301 tri\u0323 co\u0300n la\u0323i (n\u00ea\u0301u co\u0301) cu\u0309a CCDC bi\u0323 m\u00e2\u0301t va\u0300o chi phi\u0301<\/strong><\/h4>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\\tab Quy tr\u00ecnh<\/strong>\\m\u1ee5c Ph\u00e2n b\u1ed5,<\/strong>\u00a0cho\u0323n Ph\u00e2n b\u00f4\u0309 CCDC<\/strong> (ho\u0103\u0323c va\u0300o tab Qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\\m\u1ee5c Ph\u00e2n b\u1ed5 chi ph\u00ed<\/strong>\\nh\u00e2\u0301n Th\u00eam<\/strong>).<\/span><\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 ph\u00e2n b\u1ed5 chi ph\u00ed CCDC, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/span><\/p>\n

    \"\"<\/span><\/p>\n

    B\u01b0\u1edbc 3:<\/strong> V\u1edbi nh\u1eefng CCDC \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ch\u1ee9ng t\u1eeb ghi gi\u1ea3m trong th\u00e1ng, ch\u01b0\u01a1ng tri\u0300nh s\u1ebd l\u1ea5y to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a CCDC \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5.<\/p>\n

    \"\"<\/span><\/p>\n

    B\u01b0\u1edbc 4:<\/strong> Ch\u01b0\u01a1ng tri\u0300nh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng thi\u1ebft l\u1eadp th\u00f4ng tin t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 CCDC cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i l\u1ea1i \u0111\u00fang v\u1edbi v\u1edbi th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. => V\u01a1\u0301i tr\u01b0\u01a1\u0300ng h\u01a1\u0323p CCDC bi\u0323 m\u00e2\u0301t ch\u01b0a ti\u0300m \u0111\u01b0\u01a1\u0323c nguy\u00ean nh\u00e2n, k\u00ea\u0301 toa\u0301n cho\u0323n TK chi phi\u0301 ch\u01a1\u0300 ph\u00e2n b\u00f4\u0309 la\u0300 1381<\/span><\/strong><\/span><\/p>\n

    \"\"<\/span><\/p>\n

    B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3.3. Ghi nh\u1eadn h\u00ecnh th\u1ee9c x\u1eed l\u00fd sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n m\u1ea5t<\/h4>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 T\u00f4\u0309ng h\u01a1\u0323p<\/strong>\\tab Quy tr\u00ecnh<\/strong>\\cho\u0323n m\u1ee5c Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong> (ho\u0103\u0323c va\u0300o tab Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, nh\u00e2\u0301n Th\u00eam\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong>).<\/span><\/p>\n

    \"\"<\/span>
    \nB\u01b0\u1edbc 2:<\/strong> L\u00e2\u0323p ch\u01b0\u0301ng t\u01b0\u0300 ghi nh\u00e2\u0323n hi\u0300nh th\u01b0\u0301c b\u00f4\u0300i th\u01b0\u01a1\u0300ng do m\u00e2\u0301t CCDC.<\/span><\/p>\n

    \"\"<\/span>
    \nB\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2590],"ht-kb-tag":[],"class_list":["post-2923","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ccdc"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=2923"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2923\/revisions"}],"predecessor-version":[{"id":43051,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2923\/revisions\/43051"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2923"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2923"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}