{"id":853,"date":"2019-12-25T17:47:33","date_gmt":"2019-12-25T17:47:33","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=853"},"modified":"2025-12-04T16:02:30","modified_gmt":"2025-12-04T09:02:30","slug":"kiemke_tscd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/kiemke_tscd\/","title":{"rendered":"Ki\u1ec3m k\u00ea TSC\u0110"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n

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M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn ki\u1ec3m k\u00ea, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch v\u00e0 \u0111\u1ecbnh kho\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) khi ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea.<\/p>\n

N\u1ed9i dung:
\n– Quy \u0111\u1ecbnh \u0111\u1ecbnh kho\u1ea3n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu TSC\u0110
\n– H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc ki\u1ec3m k\u00ea, x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea tr\u00ean ph\u1ea7n m\u1ec1m
\n– T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng: K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, tr\u01b0\u1edfng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n tr\u01b0\u1edfng, gi\u00e1m \u0111\u1ed1c<\/p>\n<\/div><\/div>\n

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

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\n\n\n\n
1. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba<\/strong><\/p>\n
    \n
  • Ghi nh\u1eadn TSC\u0110 th\u1eeba sau ki\u1ec3m k\u00ea<\/li>\n<\/ul>\n

    N\u1ee3 TK 211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n th\u1eeba<\/p>\n

    C\u00f3 TK 3381\u00a0 \u00a0 \u00a0 \u00a0T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/p>\n

      \n
    • X\u1eed l\u00fd TSC\u0110 th\u1eeba c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd<\/li>\n<\/ul>\n

      N\u1ee3 TK 3381\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd<\/p>\n

      C\u00f3 TK 3388\u00a0 \u00a0 \u00a0Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3)
      \nC\u00f3 TK 411\u00a0 \u00a0 \u00a0 \u00a0V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
      \nC\u00f3 TK 711\u00a0 \u00a0 \u00a0 \u00a0Thu nh\u1eadp kh\u00e1c<\/p>\n

      2. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n thi\u1ebfu<\/strong><\/p>\n

        \n
      • Ghi nh\u1eadn TSC\u0110 thi\u1ebfu sau ki\u1ec3m k\u00ea<\/li>\n<\/ul>\n

        N\u1ee3 TK 1381\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110
        \nN\u1ee3 TK 214\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Kh\u1ea5u hao l\u0169y k\u1ebf<\/p>\n

        C\u00f3 TK 211\u00a0 \u00a0 Nguy\u00ean gi\u00e1<\/p>\n

          \n
        • X\u1eed l\u00fd TSC\u0110 thi\u1ebfu<\/li>\n<\/ul>\n

          N\u1ee3 TK 111, 112\u00a0 \u00a0 \u00a0\u0110\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n
          \nN\u1ee3 TK 138\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu
          \nN\u1ee3 TK 334\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng
          \nN\u1ee3 TK 411\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n
          \nN\u1ee3 TK 811\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t<\/p>\n

          C\u00f3 TK 138\u00a0 \u00a0Ph\u1ea3i thu kh\u00e1c (1381).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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

          3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n

          <\/div>

          \n

          Khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m k\u00ea TSC\u0110 t\u1eeb Ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty, ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd ph\u00e1t sinh m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n

            \n
          1. Th\u00e0nh l\u1eadp h\u1ed3i \u0111\u1ed3ng ki\u1ec3m k\u00ea g\u1ed3m k\u1ebf to\u00e1n TSC\u0110, tr\u01b0\u1edfng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Gi\u00e1m \u0111\u1ed1c<\/li>\n
          2. Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a TSC\u0110, ch\u1ea5t l\u01b0\u1ee3ng hi\u1ec7n th\u1eddi (ho\u1ea1t \u0111\u1ed9ng t\u1ed1t, b\u1ecb h\u1ecfng) v\u00e0 t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng (\u0111ang s\u1eed d\u1ee5ng, kh\u00f4ng s\u1eed d\u1ee5ng) c\u1ee7a t\u1eebng TSC\u0110. \u0110\u1ed1i v\u1edbi TSC\u0110 b\u1ecb h\u1ecfng ho\u1eb7c b\u1ecb m\u1ea5t th\u00ec c\u1ea7n t\u00ecm nguy\u00ean nh\u00e2n x\u1eed l\u00fd<\/li>\n
          3. C\u0103n c\u1ee9 v\u00e0o tr\u1ea1ng s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110, tr\u01b0\u1edfng ban ki\u1ec3m k\u00ea ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u00e1c TSC\u0110 m\u1ea5t, h\u1ecfng<\/li>\n
          4. C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, k\u1ebf to\u00e1n TSC\u0110 h\u1ea1ch to\u00e1n v\u00e0 ghi s\u1ed5 TSC\u0110<\/li>\n<\/ol>\n<\/div><\/div>\n
            <\/span><\/p>\n

            4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

            <\/div>

            \n

            B\u01b0\u1edbc 1: <\/strong>V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\ <\/strong>tab Ki\u1ec3m k\u00ea,<\/strong> nh\u1ea5n Th\u00eam<\/strong> (ho\u1eb7c v\u00e0o tab Quy tr\u00ecnh<\/strong>\\ Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong>).<\/p>\n

            \"\"<\/p>\n

            B\u01b0\u1edbc 2<\/strong>:\u00a0 Ch\u1ecdn m\u1ed1c th\u1eddi gian c\u1ea7n ki\u1ec3m k\u00ea, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n

            \"\"<\/p>\n

            B\u01b0\u1edbc 3<\/strong>: Nh\u1eadp k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/p>\n

              \n
            • Tab T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/strong>: ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean s\u1ed5 theo d\u00f5i TSC\u0110 t\u00ednh \u0111\u1ebfn ng\u00e0y th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea. K\u1ebf to\u00e1n s\u1ebd c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf (c\u00f2n t\u1ed3n hay \u0111\u00e3 m\u1ea5t, c\u00f2n ho\u1ea1t \u0111\u1ed9ng hay b\u1ecb m\u1ea5t\/h\u1ecfng) v\u00e0 \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd cho c\u00e1c TSC\u0110 ph\u00e1t sinh v\u1ea5n \u0111\u1ec1 khi ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n

              \"\"<\/p>\n

                \n
              • Tab Th\u00e0nh vi\u00ean tham gia<\/strong>: khai b\u00e1o c\u00e1c th\u00e0nh vi\u00ean tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m k\u00ea TSC\u0110. S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng chu\u1ed9t ph\u1ea3i \u0111\u1ec3 th\u00eam ho\u1eb7c xo\u00e1 th\u00f4ng tin v\u1ec1 th\u00e0nh vi\u00ean tham gia.<\/li>\n<\/ul>\n

                \"\"<\/p>\n

                  \n
                • Khai b\u00e1o k\u1ebft lu\u1eadn sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                  B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n

                  B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n In<\/strong> \u0111\u1ec3 in Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, sau \u0111\u00f3 chuy\u1ec3n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan k\u00fd x\u00e1c nh\u1eadn v\u00e0 l\u01b0u tr\u1eef l\u1ea1i theo quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2591],"ht-kb-tag":[],"class_list":["post-853","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tscd"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/853","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\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=853"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/853\/revisions"}],"predecessor-version":[{"id":43157,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/853\/revisions\/43157"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=853"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=853"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}