{"id":2011,"date":"2015-07-13T10:40:54","date_gmt":"2015-07-13T10:40:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2011"},"modified":"2016-11-30T00:27:03","modified_gmt":"2016-11-30T00:27:03","slug":"quy-dinh-va-cach-xay-dung-ve-dinh-muc-tieu-hao-vat-tu-nguyen-lieu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2011","title":{"rendered":"Quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng v\u1ec1 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

C\u00e1c doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e2y d\u1ef1ng c\u00e1c \u0111\u1ecbnh m\u1ee9c cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng… \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t, c\u00f3 th\u1ec3 l\u00e0 ti\u00eau hao x\u0103ng d\u1ea7u, nhi\u00ean li\u1ec7u… \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb v\u1eadn t\u1ea3i, c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t, \u0111\u1ed1i v\u1edbi kinh doanh h\u00e0ng n\u00f4ng s\u1ea3n th\u1ef1c ph\u1ea9m… Lu\u1eadt thu\u1ebf TNDN quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u1eady Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n K\u1ebf to\u00e1n Centa<\/a>x<\/strong>\u00a0chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u1ec1 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u<\/strong><\/span><\/h2>\n

1.1. Thu\u1ebf TNDN<\/strong><\/span><\/h3>\n

Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean nhi\u00ean li\u1ec7u c\u1ee7a m\u00ecnh. T\u1ea1i\u00a0Kho\u1ea3n 2.3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0<\/strong>quy \u0111\u1ecbnh r\u00f5 :<\/span><\/p>\n

“Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.
\n<\/em><\/span>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng h\u00f3a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh.\u201d<\/em><\/span>\u00a0<\/em><\/span><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng\u00a0\u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0, nguy\u00ean nhi\u00ean li\u1ec7u s\u1eed d\u1ee5ng v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh \u00a0t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. Nh\u1eefng lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao c\u1ee7a nh\u00e0 n\u01b0\u1edbc, th\u00ec \u00e1p d\u1ee5ng \u0111\u1ecbnh m\u1ee9c c\u1ee7a nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

\u0110\u1ecbnh m\u1ee9c n\u00e0y kh\u00f4ng c\u1ea7n n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf m\u00e0 \u00a0l\u01b0u t\u1ea1i c\u00f4ng ty v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/span><\/p>\n

Theo Kho\u1ea3n 2.3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 qui \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.”<\/em><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2.3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> nh\u01b0 sau:<\/em><\/span>\u00a0<\/em><\/span><\/span><\/p>\n

” Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u00a0th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, ho\u1eb7c nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh. Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ti\u00eau hao v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

L\u01b0u \u00fd :<\/em><\/span><\/strong> Hao h\u1ee5t t\u1ef1 nhi\u00ean, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n trong \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

1.2. Thu\u1ebf GTGT<\/strong><\/span><\/h3>\n

Theo kho\u1ea3n 1 \u0111i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 c\u00f3 hao h\u1ee5t t\u1ef1 nhi\u00ean do t\u00ednh ch\u1ea5t l\u00fd ho\u00e1 trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, b\u01a1m r\u00f3t nh\u01b0 x\u0103ng, d\u1ea7u\u2026 th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf hao h\u1ee5t t\u1ef1 nhi\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t theo quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 hao h\u1ee5t v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u ti\u00eau hao theo \u0111\u1ecbnh m\u1ee9c, ho\u1eb7c hao h\u1ee5t theo \u0111\u1ecbnh m\u1ee9c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u… v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao, v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c \u00a0hao h\u1ee5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c n\u00e0y kh\u00f4ng kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/strong><\/span><\/p>\n

2. C\u00e1ch x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, hao h\u1ee5t…<\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng lo\u1ea1i th\u00e0nh ph\u1ea9m, v\u1eadt t\u01b0 \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao c\u1ee7a nh\u00e0 n\u01b0\u1edbc, c\u00e1c doanh nghi\u1ec7p d\u00f9ng \u0111\u1ecbnh m\u1ee9c n\u00e0y \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p m\u00ecnh<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng lo\u1ea1i s\u1ea3n ph\u1ea9m, v\u1eadt t\u01b0 ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c c\u1ee7a nh\u00e0 n\u01b0\u1edbc, c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao cho m\u00ecnh, d\u1ef1a tr\u00ean nh\u1eefng nguy\u00ean t\u1eafc \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n