{"id":14540,"date":"2015-10-01T10:13:26","date_gmt":"2015-10-01T10:13:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14540"},"modified":"2015-10-01T15:12:18","modified_gmt":"2015-10-01T15:12:18","slug":"phan-bo-chi-phi-sua-chua-tai-san-co-dinh-di-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14540","title":{"rendered":"Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-14592\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Ph\u00e2n-b\u1ed5-chi-ph\u00ed-s\u1eeda-ch\u1eefa-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh-\u0111i-thu\u00ea-\u1ea3nh-ch\u00ednh.jpg\" alt=\"Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea - \u1ea3nh ch\u00ednh\" width=\"225\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Ph\u00e2n-b\u1ed5-chi-ph\u00ed-s\u1eeda-ch\u1eefa-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh-\u0111i-thu\u00ea-\u1ea3nh-ch\u00ednh.jpg 225w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Ph\u00e2n-b\u1ed5-chi-ph\u00ed-s\u1eeda-ch\u1eefa-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh-\u0111i-thu\u00ea-\u1ea3nh-ch\u00ednh-150x150.jpg 150w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay th\u01b0\u1eddng \u0111i thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 : Thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, thu\u00ea \u00f4 t\u00f4, thu\u00ea v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng&#8230; \u0110\u1ec3 t\u00e0i s\u1ea3n \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p, ho\u1eb7c trong th\u1eddi gian thu\u00ea, t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 h\u01b0 h\u1ecfng, doanh nghi\u1ec7p ph\u1ea3i s\u1eeda ch\u1eefa. V\u1eady chi ph\u00ed s\u1eeda ch\u1eefa n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u1ebf n\u00e0o v\u00e0o chi ph\u00ed. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n 2.16, \u0110i\u1ec1u 4, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c<\/em><em>2.16. Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>\u2026<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng ho\u1ea1t \u0111\u1ed9ng , n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa v\u00e0 c\u1ea3i t\u1ea1o t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda ch\u1eefa v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n\u00a0v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eeda ch\u1eefa tr\u01b0\u1edbc khi thu\u00ea t\u00e0i s\u1ea3n, th\u1eddi gian thu\u00ea k\u00e9o d\u00e0i h\u01a1n 3 n\u0103m, th\u00ec doanh nghi\u1ec7p c\u0169ng ch\u1ec9 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong 3 n\u0103m \u0111\u1ea7u, khi m\u1edbi thu\u00ea<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eeda ch\u1eefa tr\u01b0\u1edbc khi thu\u00ea t\u00e0i s\u1ea3n, th\u1eddi gian thu\u00ea d\u01b0\u1edbi 3 n\u0103m, th\u00ec ph\u00e2n b\u1ed5 to\u00e0n b\u1ed9 chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo s\u1ed1 n\u0103m thu\u00ea t\u00e0i s\u1ea3n<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. H\u1ed3 s\u01a1 thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, h\u1ed3 s\u01a1 thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, trong \u0111\u00f3 n\u00eau r\u00f5 vi\u1ec7c b\u00ean \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda ch\u1eefa, v\u00e0 ph\u1ea3i ch\u1ecbu chi ph\u00ed n\u00e0y<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n GTGT, ho\u1eb7c ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn s\u1eeda ch\u1eefa<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd<\/span> <\/strong>: Nh\u1eefng h\u00f3a \u0111\u01a1n s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n n\u00e0y, b\u00ean \u0111i thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n tham kh\u1ea3o <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-1580ct-ttht-huong-dan-ve-phan-bo-va-khau-hao-tai-san-co-dinh\/\" target=\"_blank\">C\u00f4ng v\u0103n s\u1ed1 1580\/CT-TTHT<\/a> ng\u00e0y 18\/09\/2015 tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Kobayashi &#8211; Ohla Label Vi\u1ec7t Nam v\u1ec1 chia ph\u00ed s\u1eeda ch\u1eefa nh\u00e0 x\u01b0\u1edfng thu\u00ea:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-14571\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-v\u0103n-1580.jpg\" alt=\"C\u00f4ng v\u0103n 1580\/CT-TTHT \" width=\"707\" height=\"1039\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-v\u0103n-1580.jpg 707w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-v\u0103n-1580-204x300.jpg 204w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/C\u00f4ng-v\u0103n-1580-697x1024.jpg 697w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-gop-von-hach-toan-va-xu-ly-khi-gop-thieu-von-tu-172015\/\">Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n, h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd khi g\u00f3p thi\u1ebfu v\u1ed1n t\u1eeb 1\/7\/2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-ho-so-khai-thue-cua-ca-nhan-cho-thue-tai-san-do-doanh-nghiep-ke-khai\/\">Quy \u0111\u1ecbnh m\u1edbi: H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n do doanh nghi\u1ec7p k\u00ea khai<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-cach-tinh-doanh-thu-cho-thue-tai-san-cua-ca-nhan-trong-nam-tinh-thue\/\">Quy \u0111\u1ecbnh m\u1edbi : C\u00e1ch t\u00ednh doanh thu cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n trong n\u0103m t\u00ednh thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-tinh-thue-doi-voi-ca-nhan-cho-thue-tai-san\/\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/khau-hao-tai-san-khong-phuc-vu-hoat-dong-sxkd-duoc-tinh-vao-chi-phi-duoc-tru\/\">Kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay th\u01b0\u1eddng \u0111i thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 : Thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, thu\u00ea \u00f4 t\u00f4, thu\u00ea v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng&#8230; \u0110\u1ec3 t\u00e0i s\u1ea3n \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p, ho\u1eb7c trong th\u1eddi gian thu\u00ea, t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 h\u01b0 h\u1ecfng, doanh nghi\u1ec7p ph\u1ea3i s\u1eeda ch\u1eefa. <\/p>\n","protected":false},"author":7,"featured_media":14612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1816],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14540"}],"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=14540"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14540\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14612"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14540"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}