{"id":20986,"date":"2016-03-25T02:28:48","date_gmt":"2016-03-25T02:28:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20986"},"modified":"2016-03-26T05:09:28","modified_gmt":"2016-03-26T05:09:28","slug":"hoi-dap-103","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20986","title":{"rendered":"H\u1ecfi \u0110\u00e1p 103"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9<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 78\/2014\/TT-BTC<\/a> 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><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&#8230;). 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-phuong-phap-trich-khau-hao-tai-san-co-dinh\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n\u00a0c\u1ed1\u00a0\u0111\u1ecbnh.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-trich-khau-hao-tai-san-co-dinh\/\">H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n mua TSC\u0110 v\u00e0o th\u00e1ng 8\/2014 nh\u01b0ng k\u00ea khai thu\u1ebf GTGT v\u00e0o th\u00e1ng 10\/2014 th\u00ec th\u1eddi gian ghi nh\u1eadn t\u0103ng TSC\u0110 l\u00e0 l\u00fac n\u00e0o?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\"> Th\u00f4ng t\u01b0 45\/2013\/TT-BTC\u00a0<\/a> 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc th\u1ecfa m\u00e3n:\u00a0 th\u1eddi gian ph\u00e2n b\u1ed5 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 d\u1ef1a v\u00e0o tu\u1ed5i th\u1ecd v\u00e0 qu\u00e1 tr\u00ecnh tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 v\u1ec1 c\u00f4ng ty \u0111\u00e3 \u0111\u00e1nh gi\u00e1 tu\u1ed5i th\u1ecd v\u00e0 qu\u00e1 tr\u00ecnh tham gia c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 \u0111\u1ec3 ph\u00e2n b\u1ed5. Sau m\u1ed9t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng sang n\u0103m t\u00e0i ch\u00ednh th\u1ee9 2 th\u00ec c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 h\u01b0 h\u1ecfng ho\u1eb7c xu\u1ed1ng c\u1ea5p r\u1ea5t nhanh kh\u00f4ng nh\u01b0 \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u. V\u1eady c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh r\u00fat ng\u1eafn th\u1eddi gian ph\u00e2n b\u1ed5 cho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 v\u00e0o n\u0103m t\u00e0i ch\u00ednh th\u1ee9 hai kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.2, kho\u1ea3n 2, \u0111i\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 78\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, &#8230; kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m<\/em>.\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec sau m\u1ed9t n\u0103m s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 h\u01b0 h\u1ecfng ho\u1eb7c xu\u1ed1ng c\u1ea5p r\u1ea5t nhanh th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed c\u00f2n l\u1ea1i mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean ph\u00e2n b\u1ed5 h\u1ebft v\u00e0o n\u0103m th\u1ee9 2.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u1ee7a Lu\u1eadt thu\u1ebf TNDN l\u00e0 ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m, nh\u01b0ng kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 c\u1ee7a t\u1eebng n\u0103m th\u1ebf n\u00e0o. V\u00ec v\u1eady doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00f9y theo m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng, m\u1ee9c \u0111\u1ed9 hao m\u00f2n, m\u1ee9c \u0111\u1ed9 chuy\u1ec3n d\u1ea7n chi ph\u00ed, tu\u1ed5i th\u1ecd..c\u1ee7a nh\u1eefng CCDC n\u00e0y v\u00e0o s\u1ea3n ph\u1ea9m \u0111\u1ec3 ph\u00e2n b\u1ed5 nh\u01b0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 50\/50<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 1\/3 n\u0103m \u0111\u1ea7u, 2\/3 n\u0103m th\u1ee9 2<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 2\/3 n\u0103m \u0111\u1ea7u, 1\/3 n\u0103m th\u1ee9 2<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 \u0111\u1ec1u 3 n\u0103m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 50% trong n\u0103m \u0111\u1ea7u, v\u00e0 \u0111\u1ec1u 25% trong 2 n\u0103m sau\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tuy nhi\u00ean vi\u1ec7c ph\u00e2n b\u1ed5 n\u00ean c\u00f3 nh\u1eefng quy \u0111\u1ecbnh tr\u01b0\u1edbc (ghi trong quy\u1ebft \u0111\u1ecbnh hay quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb) \u0111\u1ec3 ti\u1ec7n cho k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u00f3 nh\u1eefng \u0111o\u00e0n ki\u1ec3m tra<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 download m\u1eabu s\u1ed5: <a href=\"https:\/\/centax.dsoftware.vn\/bang-phan-bo-nguyen-lieu-vat-lieu-cong-cu-dung-cu-mau-so-07-vt-theo-thong-tu-2002014tt-btc\/\">M\u1eabu s\u1ed5\u00a0ph\u00e2n b\u1ed5 nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty ch\u00fang t\u00f4i \u0111ang \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n. Hi\u1ec7n t\u1ea1i ch\u00fang t\u00f4i \u0111ang x\u00e2y d\u1ef1ng \u0111\u00e3 v\u00e0o giai \u0111o\u1ea1n ho\u00e0n thi\u1ec7n. Nh\u1eefng thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, TSC\u0110 ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai t\u00ednh theo tr\u00edch kh\u1ea5u hao hay \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8220;<em>1. 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:<br \/>\na) 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;<br \/>\nb) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<br \/>\nc) 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.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i\u00a0 Kho\u1ea3n 1, 2 \u0111i\u1ec1u 9<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\"> Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a>\u00a0 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao TSC\u0110 nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201c1. T\u1ea5t c\u1ea3 TSC\u0110 hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, tr\u1eeb nh\u1eefng TSC\u0110 sau \u0111\u00e2y:<br \/>\n&#8230;<br \/>\n2. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a> n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhv\u00e0 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-trinh-quan-ly-tai-san-co-dinh\/\">Quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ecfi \u0111\u00e1p 103 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1 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. Quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 103, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22399,"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\/20986"}],"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=20986"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20986\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22399"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20986"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}