{"id":20976,"date":"2016-03-18T01:15:38","date_gmt":"2016-03-18T01:15:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20976"},"modified":"2016-03-19T04:34:55","modified_gmt":"2016-03-19T04:34:55","slug":"hoi-dap-98","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20976","title":{"rendered":"H\u1ecfi \u0110\u00e1p 98"},"content":{"rendered":"

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

H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n nh\u01b0\u00a0 th\u1ebf n\u00e0o:<\/span><\/p>\n

C\u00f4ng ty t\u00f4i m\u1edbi th\u00e0nh l\u1eadp, mua 1 s\u1ed1 m\u00e1y m\u00f3c c\u00f3 \u0111\u01b0\u1ee3c cho v\u00e0o TSC\u0110 kh\u00f4ng v\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

1, M\u00e1y kim: 74 c\u00e1i x 7.000.000= 518.000.000<\/span><\/p>\n

2, M\u00e1y 1 kim \u0111i\u1ec7n t\u1eed:\u00a0 14 c\u00e1i x 15.000.000= 210.000.000<\/span><\/p>\n

3, M\u00e1y \u0111i b\u1ed9:\u00a0\u00a0 1 c\u00e1i x 150.000.000= 150.000.000<\/span><\/p>\n

4, M\u00e1y v\u1eaft s\u1ed5 :\u00a0 4 c\u00e1i x 7.000.000 = 28.000.000<\/span><\/p>\n

5, M\u00e1y \u0111\u00f3ng c\u00fac:\u00a0 3 c\u00e1i x 7.000.000 = 21.000.000<\/span><\/p>\n

6, C\u1ea7u l\u00e0\u00a0 : 2 c\u00e1i x 10.000.000 = 20.000.000<\/span><\/p>\n

7, N\u1ed3i h\u01a1i:\u00a0\u00a0\u00a0\u00a0 1 c\u00e1i x 30.000.000= 30.000.000<\/span><\/p>\n

8, M\u00e1y c\u1eaft : 1 c\u00e1i\u00a0 x 21.000.000 = 21.000.000<\/span><\/p>\n

9, M\u00e1y c\u1eaft \u0111\u1ea7u b\u00e0n\u00a0 : 1 c\u00e1i x 7.000.000= 7.000.000<\/span><\/p>\n

T\u1ed5ng gi\u00e1 ch\u01b0a thu\u1ebf l\u00e0 1.005.000.000 VAT 10%. T\u00f4i ph\u1ea3i h\u1ea1ch to\u00e1n ra sao?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n v\u00e0 nh\u1eadn bi\u1ebft TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/em><\/span><\/p>\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;<\/em><\/span><\/p>\n

b) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<\/em><\/span><\/p>\n

c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p mua \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0: m\u00e1y \u0111i b\u1ed9, n\u1ed3i h\u01a1i. Nh\u1eefng chi\u1ebfc m\u00e1y c\u00f2n l\u1ea1i do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ghi nh\u1eadn v\u00e0o TSC\u0110 n\u00ean b\u1ea1n ghi nh\u1eadn v\u00e0o CCDC v\u00e0 ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/p>\n

\u0110\u1ecbnh kho\u1ea3n :<\/span><\/p>\n

N\u1ee3 TK 211: 180.000.000<\/span><\/p>\n

N\u1ee3 TK 153: 825.000.000<\/span><\/p>\n

N\u1ee3 TK 133: 100.500.000<\/span><\/p>\n

\u00a0\u00a0\u00a0 C\u00f3 TK 331 : 1.105.500.000<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn h\u1ea1ch to\u00e1n TSC\u0110, CCDC t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 2)<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 1)<\/a><\/span><\/p>\n

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

Ng\u00e0y 19\/5 c\u00f4ng ty c\u00f3 mua m\u1ed9t s\u1ed1 m\u00e1y may v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 1.105.500.000, 1 s\u1ed1 m\u00e1y th\u00ec c\u00f3 tr\u1ecb gi\u00e1 d\u01b0\u1edbi 30 tri\u1ec7u, c\u00f2n c\u00f3 1 s\u1ed1 lo\u1ea1i tr\u00ean 30 tri\u1ec7u. \u0110\u1ebfn ng\u00e0y 9\/7 c\u00f4ng ty m\u1edbi l\u00e0m \u1ee7y nhi\u1ec7m chi thanh to\u00e1n cho b\u00ean b\u00e1n. Ph\u1ea3i \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 tr\u00ean nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n v\u00e0 nh\u1eadn bi\u1ebft TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/em><\/span><\/p>\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;<\/em><\/span><\/p>\n

b) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<\/em><\/span><\/p>\n

c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p mua c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 30tr th\u00ec \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Nh\u1eefng chi\u1ebfc m\u00e1y c\u00f2n l\u1ea1i do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ghi nh\u1eadn v\u00e0o TSC\u0110 n\u00ean b\u1ea1n ghi nh\u1eadn v\u00e0o CCDC v\u00e0 ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/p>\n

\u0110\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

Khi mua m\u00e1y may v\u1ec1 \u0111\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

N\u1ee3 TK 211, 153, 242<\/span><\/p>\n

N\u1ee3 TK 133<\/span><\/p>\n

\u00a0\u00a0\u00a0 C\u00f3 TK 331<\/span><\/p>\n

Khi b\u1ea1n l\u00e0m thanh to\u00e1n \u1ee7y nhi\u1ec7m chi : N\u1ee3 TK 331\/ C\u00f3 TK 112<\/span><\/p>\n

Vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ee7a b\u1ea1n, th\u1ef1c hi\u1ec7n th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng, kh\u00f4ng li\u00ean quan g\u00ec t\u1edbi th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/span><\/p>\n

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

Co\u0301 pha\u0309i g\u01b0\u0309i th\u00f4ng ba\u0301o \u0111\u0103ng ky\u0301 \u0111i\u0323nh m\u01b0\u0301c kh\u00e2\u0301u hao TSC\u0110 cho c\u01a1 quan thu\u00ea\u0301 qua\u0309n ly\u0301 hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>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\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2 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>d) Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c 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.<\/em><\/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><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd m\u1ee9c kh\u1ea5u hao TSC\u0110 g\u1eedi cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u1ec3 chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn chi ph\u00ed kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

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

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n mua TSC\u0110 v\u00e0o th\u00e1ng 8\/2015 nh\u01b0ng k\u00ea khai thu\u1ebf GTGT v\u00e0o th\u00e1ng 10\/2015 th\u00ec th\u1eddi gian ghi nh\u1eadn t\u0103ng TSC\u0110 l\u00e0 l\u00fac n\u00e0o?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC\u00a0 th\u1eddi gian h\u1ea1ch to\u00e1n ghi t\u0103ng t\u00e0i s\u1ea3n l\u00e0 th\u1eddi gian \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

Th\u1eddi gian k\u00ea khai thu\u1ebf ch\u1ec9 l\u00e0 th\u1eddi gian thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng li\u00ean quan t\u1edbi th\u1eddi gian ghi t\u0103ng t\u00e0i s\u1ea3n<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan khai thu\u1ebf:Quy \u0111\u1ecbnh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong khai thu\u1ebf<\/a><\/span><\/p>\n

Thu\u1ebf v\u00e0 H\u1ed3 s\u01a1 khai thu\u1ebf ph\u1ea3i n\u1ed9p Th\u00e1ng 10\/2015<\/a><\/span><\/p>\n

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

S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf tr\u00ean b\u1ea3ng tr\u00edch kh\u1ea5u hao c\u1ee7a em b\u1ecb l\u1ec7ch so v\u1edbi s\u1ed1 d\u01b0 214. Nh\u01b0 v\u1eady l\u00e0 sai ph\u1ea3i kh\u00f4ng? C\u1ee5 th\u1ec3 S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a em l\u00e0 669.734.566. S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m s\u1ed5 214 l\u00e0 560.825.384. B\u1ecb l\u1ec7ch h\u01a1n 100 tri\u1ec7u. V\u00ec em nh\u1eadn l\u1ea1i s\u1ed5 s\u00e1ch n\u00ean l\u1ec7ch t\u1eeb s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2013 kh\u00f4ng kh\u1edbp nhau. Xin h\u1ecfi c\u00e1ch x\u1eed l\u00fd<\/span><\/p>\n

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

T\u1ea5t c\u1ea3 nh\u1eefng sai s\u00f3t k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea3i t\u00ecm ra nguy\u00ean nh\u00e2n m\u1edbi \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c. B\u1ea1n c\u1ea7n ph\u1ea3i xem l\u1ea1i h\u1ed3 s\u01a1 t\u00ednh kh\u1ea5u hao c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc xem ch\u00eanh l\u1ec7ch gi\u1eefa vi\u1ec7c t\u00ednh kh\u1ea5u hao (b\u1ea3ng ph\u00e2n b\u1ed5) v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o, khi \u0111\u00f3 b\u1ea1n n\u00ean \u0111i\u1ec1u ch\u1ec9nh b\u1ea3ng kh\u1ea5u hao theo t\u1eebng n\u0103m h\u1ea1ch to\u00e1n<\/span><\/p>\n

Khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m, ph\u00e2n h\u1ec7 t\u00e0i s\u1ea3n v\u00e0 h\u1ea1ch to\u00e1n th\u01b0\u1eddng \u0111\u1ed9c l\u1eadp v\u1edbi nhau. N\u1ebfu c\u00e1c k\u1ebf to\u00e1n khai th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n, kh\u1ea5u hao kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec d\u1ec5 d\u1eabn t\u1edbi h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao kh\u00e1c nhau, d\u1eabn t\u1edbi ch\u00eanh l\u1ec7ch tr\u00ean c\u00e1c lo\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn hao m\u00f2n t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 1580\/CT-TTHT h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u00e2n b\u1ed5 v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – TK 214<\/a><\/span><\/p>\n

S\u1ef1 kh\u00e1c nhau gi\u1eefa hao m\u00f2n v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n cho TSC\u0110. Quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 98, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22347,"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\/20976"}],"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=20976"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20976\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22347"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20976"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}