{"id":20974,"date":"2016-03-15T01:11:05","date_gmt":"2016-03-15T01:11:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20974"},"modified":"2016-08-04T04:17:38","modified_gmt":"2016-08-04T04:17:38","slug":"hoi-dap-97","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20974","title":{"rendered":"H\u1ecfi \u0110\u00e1p 97"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

DN c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao TSC\u0110 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n cho nhi\u1ec1u TS kh\u00e1c nhau? Th\u00f4ng t\u01b0 n\u00e0o h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u \u0111\u00f3, v\u00e0 c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p KH TS cho t\u1eebng TS mua m\u1edbi hay kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 13c\u1ee7a th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“2. C\u0103n c\u1ee9 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

3. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/em><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. M\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i m\u1ed9t l\u1ea7n ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.”<\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi 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

\u201c<\/em>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao (v\u00ed d\u1ee5: th\u00f4ng b\u00e1o l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng…). H\u00e0ng n\u0103m doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n).\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n. Do \u0111\u00f3, trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nhau. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, v\u1eady c\u00f3 nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao n\u00e0o,\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0\u00e1p d\u1ee5ng ra sao? M\u1eddi c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

C\u00e1ch tr\u00edch kh\u1ea5u hao TSC\u0110 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/a><\/span><\/p>\n

C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n

T\u00f4i c\u00f3 x\u00e2y d\u1ef1ng m\u1ed9t kh\u00e1ch s\u1ea1n v\u1edbi \u00fd \u0111\u1ecbnh kinh doanh d\u1ecbch v\u1ee5 nh\u00e0 h\u00e0ng kh\u00e1ch s\u1ea1n. Trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, t\u00f4i thu\u00ea nh\u00e2n c\u00f4ng b\u00ean ngo\u00e0i v\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u do T\u00f4i b\u1ecf ti\u1ec1n \u0111\u1ec3 chi tr\u1ea3 nh\u01b0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb tr\u1ea3 nh\u00e2n c\u00f4ng, mua nguy\u00ean v\u1eadt li\u1ec7u, t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh kho\u1ea3ng 3 t\u1ef7.<\/span>
\n Gi\u1edd T\u00f4i mu\u1ed1n \u0111\u01b0a TSC\u0110 l\u00e0 kh\u00e1ch s\u1ea1n \u0111\u00f3 v\u00e0o l\u00e0m TSC\u0110 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Cty. V\u1eady cho T\u00f4i h\u1ecfi th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/em><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em>.”<\/span><\/p>\n

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi 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

“2.2.Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u01b0\u1ee3c thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<\/em>“<\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n chi mua nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u1ec3 x\u00e2y d\u1ef1ng kh\u00e1ch s\u1ea1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u00ec chi ph\u00ed t\u1eeb tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p b\u1ea1n ch\u01b0a l\u1eadp c\u00f4ng ty, ho\u1eb7c ch\u01b0a g\u00f3p v\u1ed1n th\u00ec c\u00e1c b\u00ean c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0a v\u00e0o g\u00f3p v\u1ed1n.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn chi ph\u00ed l\u00e3i vay:\u00a0C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty em mu\u1ed1n g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00f4ng ty v\u00e0o m\u1ed9t c\u00f4ng ty kh\u00e1c th\u00ec b\u00ean em c\u1ea7n h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.15 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

\u201c2.15. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau: <\/em><\/span><\/p>\n

b) B\u00ean c\u00f3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh: <\/em><\/span><\/p>\n

b.1. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n

b.2. T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh<\/em>.\u201d<\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00f4ng ty v\u00e0o c\u00f4ng ty kh\u00e1c th\u00ec c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn k\u00e8m theo h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c v\u1ec1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

Li\u00ean quan\u00a0\u0111\u1ebfn vi\u1ec7 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u1ea5m g\u00f3p v\u1ed1n, th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/a><\/span><\/p>\n

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

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n

T\u1eeb 2015: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i m\u1edbi mua m\u1ed9t s\u1ed1 TSC\u0110 m\u1edbi \u0111\u1ec3 trang b\u1ecb cho ph\u00f2ng kh\u00e1m ch\u1eefa b\u1ec7nh d\u1ecbch v\u1ee5. V\u1eady t\u00f4i c\u00f3 c\u1ea7n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao cho c\u00e1c t\u00e0i s\u1ea3n m\u1edbi n\u00e0y khi \u0111\u01b0a TSC\u0110 v\u00e0o ho\u1ea1t \u0111\u1ed9ng t\u1edbi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 3, 4 \u0111i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/em><\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. M\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i m\u1ed9t l\u1ea7n ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0a TSC\u0110 v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

Cho t\u00f4i h\u1ecfi l\u00e0 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng \u0111\u1ed5i h\u00e0ng ngang gi\u00e1 v\u00e0 kh\u00f4ng ngang gi\u00e1 th\u00ec \u0111\u1ecbnh kho\u1ea3n c\u00f3 kh\u00e1c nhau kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

Hai tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 h\u1ea1ch to\u00e1n gi\u1ed1ng nhau, ch\u1ec9 c\u00f3 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng ngang gi\u00e1 th\u00ec ph\u00e1t sinh th\u00eam kho\u1ea3n tr\u1ea3 th\u00eam do kh\u00f4ng ngang gi\u00e1.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh? Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 97, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20974"}],"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=20974"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20974\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22341"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20974"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}