{"id":5966,"date":"2023-03-19T16:54:58","date_gmt":"2023-03-19T09:54:58","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5966"},"modified":"2025-12-19T16:55:23","modified_gmt":"2025-12-19T09:55:23","slug":"quyet-dinh-1488-qd-btc-nam-2020-ve-phan-cap-tham-quyen-ban-hanh-tieu-chuan-dinh-muc-su-dung-tai-san-cong-theo-quy-dinh-tai-khoan-6-dieu-26-luat-quan-ly-su-dung-tai-san-cong-15-2017-qh14-do-bo-tai-ch","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/quyet-dinh-1488-qd-btc-nam-2020-ve-phan-cap-tham-quyen-ban-hanh-tieu-chuan-dinh-muc-su-dung-tai-san-cong-theo-quy-dinh-tai-khoan-6-dieu-26-luat-quan-ly-su-dung-tai-san-cong-15-2017-qh14-do-bo-tai-ch.html","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 1488\/Q\u0110-BTC n\u0103m 2020 v\u1ec1 ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng 15\/2017\/QH14 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 1488\/Q\u0110-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2020<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

QUY\u1ebeT \u0110\u1ecaNH<\/b><\/p>\n

PH\u00c2N C\u1ea4P TH\u1ea8M QUY\u1ec0N BAN H\u00c0NH TI\u00caU CHU\u1ea8N, \u0110\u1ecaNH M\u1ee8C S\u1eec D\u1ee4NG T\u00c0I S\u1ea2N C\u00d4NG THEO QUY \u0110\u1ecaNH T\u1ea0I\u00a0KHO\u1ea2N 6 \u0110I\u1ec0U 26 LU\u1eacT QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG T\u00c0I S\u1ea2N C\u00d4NG S\u1ed0 15\/2017\/QH14\u00a0NG\u00c0Y 21\/6\/2017<\/p>\n

B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/b><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng s\u1ed1 15\/2017\/QH14\u00a0ng\u00e0y 21\/6\/2017;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26\/7\/2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a045\/2018\/TT-BTC\u00a0ng\u00e0y 07\/5\/2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c K\u1ebf ho\u1ea1ch – T\u00e0i ch\u00ednh.<\/i><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH:<\/b><\/p>\n

\u0110i\u1ec1u 1.<\/b>\u00a0Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng (tr\u1eeb ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c di\u1ec7n t\u00edch l\u00e0m vi\u1ec7c; xe \u00f4 t\u00f4; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a050\/2017\/Q\u0110-TTg\u00a0ng\u00e0y 31\/12\/2017 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7) –\u00a0sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c<\/i>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng s\u1ed1 15\/2017\/QH14\u00a0ng\u00e0y 21\/6\/2017 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb, h\u1ec7 th\u1ed1ng thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c c\u1ee7a c\u00e1c C\u1ee5c, V\u1ee5 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh; c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, thu\u1ed9c c\u00e1c C\u1ee5c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh (tr\u1eeb c\u00e1c Tr\u01b0\u1eddng thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, thu\u1ed9c c\u00e1c C\u1ee5c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh).<\/p>\n

2. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c T\u1ed5ng c\u1ee5c (Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan, T\u1ed5ng c\u1ee5c D\u1ef1 tr\u1eef nh\u00e0 n\u01b0\u1edbc, \u1ee6y ban Ch\u1ee9ng kho\u00e1n nh\u00e0 n\u01b0\u1edbc) ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c T\u1ed5ng c\u1ee5c).<\/p>\n

3. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c Tr\u01b0\u1eddng thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c Tr\u01b0\u1eddng).<\/p>\n

4. Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, thu\u1ed9c c\u00e1c C\u1ee5c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, thu\u1ed9c c\u00e1c T\u1ed5ng c\u1ee5c, thu\u1ed9c c\u00e1c Tr\u01b0\u1eddng thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c t\u1ea1i \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng s\u1ed1 15\/2017\/QH14\u00a0ng\u00e0y 21\/6\/2017.<\/p>\n

5. Vi\u1ec7c ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng, b\u1ea3o \u0111\u1ea3m hi\u1ec7u qu\u1ea3, ti\u1ebft ki\u1ec7m.<\/p>\n

\u0110i\u1ec1u 2.<\/b>\u00a0T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/p>\n

1. C\u1ee5c K\u1ebf ho\u1ea1ch – T\u00e0i ch\u00ednh<\/p>\n

a) Ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh c\u00e1c n\u1ed9i dung n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh n\u00e0y, tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/p>\n

b) Ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n c\u1ea5p quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/p>\n

c) T\u1ed5ng h\u1ee3p, \u0111\u1ec1 xu\u1ea5t b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c T\u1ed5ng c\u1ee5c, c\u00e1c Tr\u01b0\u1eddng thu\u1ed9c B\u1ed9<\/p>\n

a) Ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng kh\u00e1c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0) sau khi c\u00f3 \u00fd ki\u1ebfn tham gia b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c K\u1ebf ho\u1ea1ch -T\u00e0i ch\u00ednh.<\/p>\n

b) K\u1ecbp th\u1eddi \u0111\u1ec1 xu\u1ea5t b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh (qua C\u1ee5c K\u1ebf ho\u1ea1ch – T\u00e0i ch\u00ednh) xem x\u00e9t, \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p cho ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

\u0110i\u1ec1u 3.<\/b>\u00a0Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y k\u00fd. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c K\u1ebf ho\u1ea1ch – T\u00e0i ch\u00ednh, Ch\u00e1nh V\u0103n ph\u00f2ng B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb, h\u1ec7 th\u1ed1ng thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 \u0110i\u1ec1u 3;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c BTC;
\n– C\u1ed5ng TT\u0110T BTC\u00a0(\u0111\u1ec3 \u0111\u0103ng t\u1ea3i);
\n–\u00a0<\/i>L\u01b0u: VT, KHTC.<\/td>\n		\n

B\u1ed8 TR\u01af\u1edeNG<\/p>\n

\u0110inh Ti\u1ebfn D\u0169ng<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 1488\/Q\u0110-BTC H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2020   QUY\u1ebeT \u0110\u1ecaNH PH\u00c2N C\u1ea4P TH\u1ea8M QUY\u1ec0N BAN H\u00c0NH TI\u00caU CHU\u1ea8N, \u0110\u1ecaNH M\u1ee8C S\u1eec D\u1ee4NG T\u00c0I S\u1ea2N C\u00d4NG THEO QUY \u0110\u1ecaNH T\u1ea0I\u00a0KHO\u1ea2N 6 \u0110I\u1ec0U […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5966","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5966"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5966\/revisions"}],"predecessor-version":[{"id":5967,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5966\/revisions\/5967"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5966"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}