{"id":12372,"date":"2015-09-05T02:12:53","date_gmt":"2015-09-05T02:12:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12372"},"modified":"2015-09-05T03:04:42","modified_gmt":"2015-09-05T03:04:42","slug":"chuan-muc-ke-toan-so-03-tai-san-co-dinh-huu-hinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12372","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

H\u1ec6 TH\u1ed0NG<\/span><\/strong><\/span>
\nCHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/span><\/strong><\/span><\/p>\n

CHU\u1ea8N M\u1ef0C S\u1ed0 03<\/span><\/strong><\/span><\/p>\n

T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH H\u1eeeU H\u00ccNH<\/span><\/strong><\/span>
\n(Ban<\/span><\/em> h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC<\/span><\/em><\/span>
\nng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/em><\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/span><\/p>\n

01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) h\u1eefu h\u00ecnh, g\u1ed3m: Ti\u00eau chu\u1ea9n TSC\u0110 h\u1eefu h\u00ecnh, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u, chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb sau ghi nh\u1eadn ban \u0111\u1ea7u, kh\u1ea5u hao, thanh l\u00fd TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh kh\u00e1c l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n02. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, tr\u1eeb khi c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh cho ph\u00e9p \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c cho TSC\u0110 h\u1eefu h\u00ecnh.<\/span>
\n03. Tr\u01b0\u1eddng h\u1ee3p chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c v\u1edbi ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y th\u00ec c\u00e1c n\u1ed9i dung kh\u00e1c c\u1ee7a k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh v\u1eabn th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y.<\/span>
\n04. Doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y ngay c\u1ea3 khi c\u00f3 \u1ea3nh h\u01b0\u1edfng do thay \u0111\u1ed5i gi\u00e1 c\u1ea3, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n05. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span>
\nT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: L\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/span>
\nNguy\u00ean gi\u00e1: L\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110 h\u1eefu h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span>
\nKh\u1ea5u hao: L\u00e0 s\u1ef1 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/span>
\nGi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao: L\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh ghi tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u1eeb (-) gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/span>
\nTh\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch: L\u00e0 th\u1eddi gian m\u00e0 TSC\u0110 h\u1eefu h\u00ecnh ph\u00e1t huy \u0111\u01b0\u1ee3c t\u00e1c d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng:<\/span>
\n(a) Th\u1eddi gian m\u00e0 doanh nghi\u1ec7p d\u1ef1 t\u00ednh s\u1eed d\u1ee5ng TSC\u0110 h\u1eefu h\u00ecnh, ho\u1eb7c:<\/span>
\n(b) S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb t\u00ednh t\u01b0\u01a1ng t\u1ef1 m\u00e0 doanh nghi\u1ec7p d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/span>
\nGi\u00e1 tr\u1ecb thanh l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh thu \u0111\u01b0\u1ee3c khi h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n, sau khi tr\u1eeb (-) chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh.<\/span>
\nGi\u00e1 tr\u1ecb h\u1ee3p l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 hi\u1ec3u bi\u1ebft trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/span>
\nGi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: L\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh sau khi tr\u1eeb (-) s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/span>
\nGi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i: L\u00e0 gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh thu \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb thanh l\u00fd c\u1ee7a ch\u00fang.<\/span><\/p>\n

N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/span><\/strong><\/span><\/p>\n

GHI NH\u1eacN TSC\u0110 H\u1eeeU H\u00ccNH<\/span><\/strong><\/span><\/p>\n

06. Ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh:<\/span>
\nC\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi t\u1ea5t c\u1ea3 b\u1ed1n (4) ti\u00eau chu\u1ea9n ghi nh\u1eadn sau:<\/span>
\n(a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/span>
\n(b) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady;<\/span>
\n(c) Th\u1eddi gian s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh tr\u00ean 1 n\u0103m;<\/span>
\n(d) C\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span>
\n07. K\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo nh\u00f3m t\u00e0i s\u1ea3n c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/span>
\n(a) Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac;<\/span>
\n(b) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/span>
\n(c) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn;<\/span>
\n(d) Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd;<\/span>
\n(e) V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m;<\/span>
\n(f) TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.<\/span>
\n08. TSC\u0110 h\u1eefu h\u00ecnh th\u01b0\u1eddng l\u00e0 b\u1ed9 ph\u1eadn ch\u1ee7 y\u1ebfu trong t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n v\u00e0 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh hay l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 s\u1ebd c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n09. Khi x\u00e1c \u0111\u1ecbnh ti\u00eau chu\u1ea9n th\u1ee9 nh\u1ea5t (quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c a \u0111o\u1ea1n 06) c\u1ee7a m\u1ed7i TSC\u0110 h\u1eefu h\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn c\u1ee7a vi\u1ec7c thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0 ph\u1ea3i ch\u1ecbu m\u1ecdi r\u1ee7i ro li\u00ean quan.<\/span>
\nNh\u1eefng t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea3m b\u1ea3o an to\u00e0n s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng m\u1eb7c d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf nh\u01b0 c\u00e1c TSC\u0110 kh\u00e1c nh\u01b0ng ch\u00fang l\u1ea1i c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p trong vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf nhi\u1ec1u h\u01a1n t\u1eeb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c. Tuy nhi\u00ean, c\u00e1c t\u00e0i s\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh n\u1ebfu nguy\u00ean gi\u00e1 c\u1ee7a ch\u00fang v\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1eeb c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan. V\u00ed d\u1ee5, m\u1ed9t nh\u00e0 m\u00e1y h\u00f3a ch\u1ea5t c\u00f3 th\u1ec3 ph\u1ea3i l\u1eafp \u0111\u1eb7t c\u00e1c thi\u1ebft b\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n quy tr\u00ecnh ch\u1ee9a v\u00e0 b\u1ea3o qu\u1ea3n h\u00f3a ch\u1ea5t m\u1edbi \u0111\u1ec3 tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0u tr\u1eef h\u00f3a ch\u1ea5t \u0111\u1ed9c. C\u00e1c t\u00e0i s\u1ea3n l\u1eafp \u0111\u1eb7t li\u00ean quan \u0111i k\u00e8m ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh n\u1ebfu kh\u00f4ng c\u00f3 ch\u00fang doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u00e1n s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t c\u1ee7a m\u00ecnh.<\/span>
\n10. Ti\u00eau chu\u1ea9n th\u1ee9 hai (quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c b \u0111o\u1ea1n 06) cho vi\u1ec7c ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh th\u01b0\u1eddng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n v\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua mua s\u1eafm, trao \u0111\u1ed5i, ho\u1eb7c t\u1ef1 x\u00e2y d\u1ef1ng.<\/span>
\n11. Khi x\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n TSC\u0110 h\u1eefu h\u00ecnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ee3p nh\u1ea5t c\u00e1c b\u1ed9 ph\u1eadn ri\u00eang bi\u1ec7t kh\u00f4ng ch\u1ee7 y\u1ebfu, nh\u01b0 khu\u00f4n \u0111\u00fac, c\u00f4ng c\u1ee5, khu\u00f4n d\u1eadp v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n TSC\u0110 h\u1eefu h\u00ecnh v\u00e0o t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u00f3. C\u00e1c ph\u1ee5 t\u00f9ng v\u00e0 thi\u1ebft b\u1ecb ph\u1ee5 tr\u1ee3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed khi s\u1eed d\u1ee5ng. C\u00e1c ph\u1ee5 t\u00f9ng ch\u1ee7 y\u1ebfu v\u00e0 c\u00e1c thi\u1ebft b\u1ecb b\u1ea3o tr\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh khi doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng ch\u00fang nhi\u1ec1u h\u01a1n m\u1ed9t n\u0103m. N\u1ebfu ph\u1ee5 t\u00f9ng v\u00e0 thi\u1ebft b\u1ecb b\u1ea3o tr\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng g\u1eafn li\u1ec1n v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ch\u00fang l\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean th\u00ec ch\u00fang \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh ri\u00eang bi\u1ec7t v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u hao trong th\u1eddi gian \u00edt h\u01a1n th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh li\u00ean quan.<\/span>
\n12. Trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 t\u1ed5ng chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n cho c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a n\u00f3 v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t cho m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi t\u1eebng b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch kh\u00e1c nhau, 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 nhau 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 nhau. V\u00ed d\u1ee5, m\u1ed9t th\u00e2n m\u00e1y bay v\u00e0 \u0111\u1ed9ng c\u01a1 c\u1ee7a n\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u00e0nh hai TSC\u0110 h\u1eefu h\u00ecnh ri\u00eang bi\u1ec7t, c\u00f3 t\u1ef7 l\u1ec7 kh\u1ea5u hao kh\u00e1c nhau, n\u1ebfu ch\u00fang c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch kh\u00e1c nhau.<\/span><\/p>\n

X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca BAN \u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

13. TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

X\u00c1C \u0110\u1ecaNH NGUY\u00caN GI\u00c1 TSC\u0110 H\u1eeeU H\u00ccNH TRONG T\u1eeaNG TR\u01af\u1edcNG H\u1ee2P<\/span><\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm<\/span><\/strong><\/span>
\n14. Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm bao g\u1ed3m gi\u00e1 mua (tr\u1eeb (-) c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1), c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, nh\u01b0: Chi ph\u00ed chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng; Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u; Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed (tr\u1eeb (-) c\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed); Chi ph\u00ed chuy\u00ean gia v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/span>
\n\u0110\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh h\u00ecnh th\u00e0nh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u, nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span>
\n15. Tr\u01b0\u1eddng h\u1ee3p 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 th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/span>
\n16. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm \u0111\u01b0\u1ee3c thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua tr\u1ea3 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 mua tr\u1ea3 ngay \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed theo k\u1ef3 h\u1ea1n thanh to\u00e1n, tr\u1eeb khi s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh (v\u1ed1n h\u00f3a) theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cChi ph\u00ed \u0111i vay\u201d.<\/span>
\n17. C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh, nh\u01b0: Chi ph\u00ed qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh, chi ph\u00ed s\u1ea3n xu\u1ea5t chung, chi ph\u00ed ch\u1ea1y th\u1eed v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c… n\u1ebfu kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua s\u1eafm v\u00e0 \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh. C\u00e1c kho\u1ea3n l\u1ed7 ban \u0111\u1ea7u do m\u00e1y m\u00f3c kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang nh\u01b0 d\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 ch\u1ebf<\/span><\/strong><\/span>
\n18. Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 ch\u1ebf l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 t\u1ef1 x\u00e2y d\u1ef1ng, ho\u1eb7c t\u1ef1 ch\u1ebf c\u1ed9ng (+) chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p d\u00f9ng s\u1ea3n ph\u1ea9m do m\u00ecnh s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 chuy\u1ec3n th\u00e0nh TSC\u0110 th\u00ec nguy\u00ean gi\u00e1 l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u00f3 c\u1ed9ng (+) c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, m\u1ecdi kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3. C\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u l\u00e3ng ph\u00ed, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c s\u1eed d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c b\u00ecnh th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 ch\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 TSC\u0110 h\u1eefu h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/strong><\/span>
\n19. Tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea TSC\u0110 h\u1eefu h\u00ecnh theo h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh, nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cThu\u00ea t\u00e0i s\u1ea3n\u201d.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i<\/span><\/strong><\/span>
\n20. Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn v\u1ec1, ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u1ea3 th\u00eam ho\u1eb7c thu v\u1ec1.<\/span>
\n21. Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1, ho\u1eb7c c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh do \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 (t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 t\u00e0i s\u1ea3n c\u00f3 c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, trong c\u00f9ng l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng). Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 kho\u1ea3n l\u00e3i hay l\u1ed7 n\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i. Nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em trao \u0111\u1ed5i. V\u00ed d\u1ee5: Vi\u1ec7c trao \u0111\u1ed5i c\u00e1c TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 trao \u0111\u1ed5i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00e1c c\u01a1 s\u1edf d\u1ecbch v\u1ee5 ho\u1eb7c TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c<\/span><\/strong><\/span><\/p>\n

22. Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng, \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ban \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ban \u0111\u1ea7u th\u00ec doanh nghi\u1ec7p ghi nh\u1eadn theo gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n

CHI PH\u00cd PH\u00c1T SINH SAU GHI NH\u1eacN BAN \u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

23. C\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n n\u1ebfu c\u00e1c chi ph\u00ed n\u00e0y 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 \u0111\u00f3. C\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span>
\n24. C\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n n\u1ebfu ch\u00fang th\u1ef1c 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, nh\u01b0:<\/span>
\n(a) 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>
\n(b) 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>
\n(c) \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>
\n25. Chi ph\u00ed v\u1ec1 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 h\u1eefu h\u00ecnh nh\u1eb1m m\u1ee5c \u0111\u00edch 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 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span>
\n26. Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 kh\u1ea3 n\u0103ng thu h\u1ed3i c\u00e1c chi ph\u00ed ph\u00e1t sinh sau. Khi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf th\u00ec c\u00e1c chi ph\u00ed ph\u00e1t sinh sau \u0111\u1ec3 kh\u00f4i ph\u1ee5c c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p trong gi\u00e1 mua TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 bao g\u1ed3m ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i b\u1ecf th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng th\u00ec vi\u1ec7c v\u1ed1n h\u00f3a c\u00e1c chi ph\u00ed ph\u00e1t sinh sau c\u0169ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o kh\u1ea3 n\u0103ng thu h\u1ed3i chi ph\u00ed. V\u00ed d\u1ee5 khi mua m\u1ed9t ng\u00f4i nh\u00e0 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i s\u1eeda ch\u1eefa tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng th\u00ec chi ph\u00ed s\u1eefa ch\u1eefa ng\u00f4i nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n n\u1ebfu gi\u00e1 tr\u1ecb \u0111\u00f3 c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng ng\u00f4i nh\u00e0 trong t\u01b0\u01a1ng lai.<\/span>
\n27. Tr\u01b0\u1eddng h\u1ee3p 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, \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. V\u00ed d\u1ee5 m\u00e1y \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 trong m\u1ed9t ng\u00f4i nh\u00e0 c\u00f3 th\u1ec3 ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a ng\u00f4i nh\u00e0 \u0111\u00f3 th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong vi\u1ec7c thay th\u1ebf hay kh\u00f4i ph\u1ee5c m\u00e1y \u0111i\u1ec1u h\u00f2a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u00e0nh m\u1ed9t t\u00e0i s\u1ea3n \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 tr\u1ecb m\u00e1y \u0111i\u1ec1u ho\u00e0 khi \u0111\u01b0\u1ee3c thay th\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ghi gi\u1ea3m.<\/span><\/p>\n

X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca SAU GHI NH\u1eacN BAN \u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

28. Sau khi ghi nh\u1eadn ban \u0111\u1ea7u, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean gi\u00e1, kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec nguy\u00ean gi\u00e1, kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 l\u1ea1i. Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

KH\u1ea4U HAO<\/span><\/strong><\/span><\/p>\n

29. Gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng trong th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a ch\u00fang. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 t\u00e0i s\u1ea3n \u0111em l\u1ea1i cho doanh nghi\u1ec7p. S\u1ed1 kh\u1ea5u hao c\u1ee7a t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi ch\u00fang \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c, nh\u01b0: Kh\u1ea5u hao TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong giai \u0111o\u1ea1n tri\u1ec3n khai l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn chi ph\u00ed c\u1ea5u th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh (theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c TSC\u0110 v\u00f4 h\u00ecnh), ho\u1eb7c chi ph\u00ed kh\u1ea5u hao TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho qu\u00e1 tr\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 ch\u1ebf c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c.<\/span>
\n30. L\u1ee3i \u00edch kinh t\u1ebf do TSC\u0110 h\u1eefu h\u00ecnh \u0111em l\u1ea1i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p khai th\u00e1c d\u1ea7n b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3. Tuy nhi\u00ean, c\u00e1c nh\u00e2n t\u1ed1 kh\u00e1c, nh\u01b0: S\u1ef1 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt, s\u1ef1 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n do ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ef1 suy gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p \u01b0\u1edbc t\u00ednh c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 s\u1ebd \u0111em l\u1ea1i. Do \u0111\u00f3, khi x\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span>
\n(a) M\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3. M\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u00f4ng qua c\u00f4ng su\u1ea5t ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng d\u1ef1 t\u00ednh;<\/span>
\n(b) M\u1ee9c \u0111\u1ed9 hao m\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c nh\u00e2n t\u1ed1 li\u00ean quan trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nh\u01b0: S\u1ed1 ca l\u00e0m vi\u1ec7c, vi\u1ec7c s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, c\u0169ng nh\u01b0 vi\u1ec7c b\u1ea3o qu\u1ea3n ch\u00fang trong nh\u1eefng th\u1eddi k\u1ef3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng;<\/span>
\n(c) Hao m\u00f2n v\u00f4 h\u00ecnh ph\u00e1t sinh do vi\u1ec7c thay \u0111\u1ed5i hay c\u1ea3i ti\u1ebfn d\u00e2y truy\u1ec1n c\u00f4ng ngh\u1ec7 hay do s\u1ef1 thay \u0111\u1ed5i nhu c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u1ec1 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 do t\u00e0i s\u1ea3n \u0111\u00f3 s\u1ea3n xu\u1ea5t ra;<\/span>
\n(d) Gi\u1edbi h\u1ea1n c\u00f3 t\u00ednh ph\u00e1p l\u00fd trong vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nh\u01b0 ng\u00e0y h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh.<\/span>
\n31. Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh do doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n. Tuy nhi\u00ean, do ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p m\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ng\u1eafn h\u01a1n th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch th\u1ef1c t\u1ebf c\u1ee7a n\u00f3. V\u00ec v\u1eady, vi\u1ec7c \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh c\u00f2n ph\u1ea3i d\u1ef1a tr\u00ean kinh nghi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i.<\/span>
\n32. Ba ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 h\u1eefu h\u00ecnh, g\u1ed3m:<\/span>
\n– Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng;<\/span>
\n– Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n; v\u00e0<\/span>
\n– Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/span>
\nTheo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 kh\u1ea5u hao h\u00e0ng n\u0103m kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n. Theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n, s\u1ed1 kh\u1ea5u hao h\u00e0ng n\u0103m gi\u1ea3m d\u1ea7n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u01b0\u1edbc t\u00ednh t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 t\u1ea1o ra. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao do doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n, tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3.<\/span>
\nDoanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c t\u00ednh kh\u1ea5u hao \u0111\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

XEM X\u00c9T L\u1ea0I TH\u1edcI GIAN S\u1eec D\u1ee4NG H\u1eeeU \u00cdCH<\/span><\/strong><\/span><\/p>\n

33. Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i theo \u0111\u1ecbnh k\u1ef3, th\u01b0\u1eddng l\u00e0 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c kh\u1ea5u hao.<\/span>
\n34. Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110, khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn l\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u hao cho n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo v\u00e0 \u0111\u01b0\u1ee3c thuy\u1ebft minh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam do vi\u1ec7c c\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i c\u1ee7a t\u00e0i s\u1ea3n v\u01b0\u1ee3t tr\u00ean tr\u1ea1ng th\u00e1i ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a n\u00f3, ho\u1eb7c c\u00e1c thay \u0111\u1ed5i v\u1ec1 k\u1ef9 thu\u1eadt hay thay \u0111\u1ed5i nhu c\u1ea7u v\u1ec1 s\u1ea3n ph\u1ea9m do m\u1ed9t m\u00e1y m\u00f3c s\u1ea3n xu\u1ea5t ra c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a n\u00f3.<\/span>
\n35. Ch\u1ebf \u0111\u1ed9 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 h\u1eefu h\u00ecnh c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch th\u1ef1c t\u1ebf ho\u1eb7c l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i m\u1ee9c kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

XEM X\u00c9T L\u1ea0I PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U HAO<\/span><\/strong><\/span><\/p>\n

36. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i theo \u0111\u1ecbnh k\u1ef3, th\u01b0\u1eddng l\u00e0 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 m\u1ee9c kh\u1ea5u hao t\u00ednh cho n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

NH\u01af\u1ee2NG B\u00c1N V\u00c0 THANH L\u00dd TSC\u0110 H\u1eeeU H\u00ccNH<\/span><\/strong><\/span><\/p>\n

37. TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ghi gi\u1ea3m khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n.<\/span>
\n38. L\u00e3i hay l\u1ed7 ph\u00e1t sinh do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp v\u1edbi chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u1ed9ng (+) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh. S\u1ed1 l\u00e3i, l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp hay chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3.<\/span><\/p>\n

TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/span><\/strong><\/span><\/p>\n

39. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y theo t\u1eebng lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh v\u1ec1 nh\u1eefng th\u00f4ng tin sau:<\/span>
\n(a) Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh;<\/span><\/p>\n

(b) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao; Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch ho\u1eb7c t\u1ef7 l\u1ec7 kh\u1ea5u hao;<\/span>
\n(c) Nguy\u00ean gi\u00e1, kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0o \u0111\u1ea7u n\u0103m v\u00e0 cu\u1ed1i k\u1ef3;<\/span>
\n(d) B\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Ph\u1ea7n TSC\u0110 h\u1eefu h\u00ecnh) ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin:<\/span>
\n– Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng, gi\u1ea3m trong k\u1ef3; <\/span>
\n– S\u1ed1 kh\u1ea5u hao trong k\u1ef3, t\u0103ng, gi\u1ea3m v\u00e0 lu\u1ef9 k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 cho c\u00e1c kho\u1ea3n vay;<\/span>
\n– Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang;<\/span>
\n– C\u00e1c cam k\u1ebft v\u1ec1 vi\u1ec7c mua, b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn trong t\u01b0\u01a1ng lai.<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh t\u1ea1m th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng;<\/span>
\n– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111ang ch\u1edd thanh l\u00fd;<\/span>
\n– C\u00e1c thay \u0111\u1ed5i kh\u00e1c v\u1ec1 TSC\u0110 h\u1eefu h\u00ecnh.<\/span>
\n40. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 v\u1ea5n \u0111\u1ec1 ho\u00e0n to\u00e0n mang t\u00ednh ch\u1ea5t x\u00e9t \u0111o\u00e1n. V\u00ec v\u1eady, vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u00e1p d\u1ee5ng v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh xem x\u00e9t m\u1ee9c \u0111\u1ed9 \u0111\u00fang \u0111\u1eafn c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch do ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p \u0111\u1ec1 ra v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 so s\u00e1nh v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/span>
\n41. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y b\u1ea3n ch\u1ea5t v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu t\u1edbi k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh ho\u1eb7c c\u00e1c k\u1ef3 ti\u1ebfp theo. C\u00e1c th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n li\u00ean quan t\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 h\u1eefu h\u00ecnh \u0111\u00e3 thanh l\u00fd ho\u1eb7c \u0111ang ch\u1edd thanh l\u00fd, th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, v\u1edbi nh\u1eefng n\u1ed9i dung c\u1eadp nh\u1eadp m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o v\u00e0 download.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1529],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12372"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12372"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12372\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12372"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}