{"id":20988,"date":"2016-03-25T02:40:36","date_gmt":"2016-03-25T02:40:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20988"},"modified":"2016-03-26T05:09:12","modified_gmt":"2016-03-26T05:09:12","slug":"hoi-dap-104","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20988","title":{"rendered":"H\u1ecfi \u0110\u00e1p 104"},"content":{"rendered":"

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

C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c xe m\u00f4 t\u00f4 khuy\u1ebfn m\u00e3i c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng?<\/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 2, \u0110i\u1ec3m 2.2 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>
\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:
\na) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.
\n….
\nb) 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).
\nc) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o t\u00ednh kh\u1ea5u hao khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – TSC\u0110 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a C\u00f4ng ty.<\/span>
\n – TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd,theo d\u00f5i h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span>
\n – TSC\u0110 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty.<\/span>
\n N\u1ebfu TSC\u0110 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp qu\u00e0 t\u1eb7ng th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao tr\u00ean gi\u00e1 tr\u1ecb xe \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

Tuy nhi\u00ean trong doanh nghi\u1ec7p c\u00f2n c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n\u00a0\u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 mua s\u1eafm b\u1eb1ng ngu\u1ed3n v\u1ed1n ph\u00fac l\u1ee3i. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y, ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ch\u0103m lo \u0111\u1eddi s\u1ed1ng, s\u1ee9c kh\u1ecfe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, m\u00e0 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec c\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: Kh\u1ea5u hao\u00a0t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 SXKD\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb.<\/a><\/span><\/p>\n

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

1. B\u00ean c\u00f4ng ty em c\u00f3 x\u00e2y nh\u00e0 x\u01b0\u1edfng v\u00e0 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1<\/span>
\n 2.Trong th\u1eddi gian s\u1eed d\u1ee5ng c\u00f3 b\u1ecb m\u01b0a d\u1ed9t tr\u00ean m\u00e1i, v\u00e0 v\u00e1ch xung quanh v\u00ec t\u1eadn d\u1ee5ng t\u00f4n c\u0169<\/span>
\n 3. M\u1ed7i khi s\u1eeda ch\u1eefa chi ph\u00ed h\u1ebft kho\u1ea3ng 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 1t\u1ef7 \u0111\u1ed3ng. B\u00ean c\u00f4ng ty \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 kh\u1ea5u hao ti\u1ebfp. v\u00ec trong qu\u00e1 tr\u00ecnh s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n v\u1eabn duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/span>
\n L\u00e0m nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng? hay ph\u1ea3i h\u1ea1ch to\u00e1n qua TK 242 ( chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n) ph\u1ea7n s\u1eeda ch\u1eefa \u0111\u00f3 v\u00e0 tr\u00edch kh\u1ea5u hao d\u1ea7n.<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00e1c chi ph\u00ed doanh nghi\u1ec7p chi ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/em><\/span><\/p>\n

“2. C\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/em>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1edbn h\u01a1n s\u1ed1 tr\u00edch theo d\u1ef1 to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u00eam v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed kinh doanh trong k\u1ef3.”<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty ch\u1ec9 s\u1eeda ch\u1eefa m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i t\u00ednh n\u0103ng s\u1eed d\u1ee5ng ho\u1eb7c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp t\u0103ng chi ph\u00ed n\u1ebfu chi ph\u00ed nh\u1ecf ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m. Do \u0111\u00f3 chi ph\u00ed s\u1eeda ch\u1eefa nh\u00e0 x\u01b0\u1edfng c\u00f4ng ty b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 142 v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed (v\u00ec theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1ecf TK142).<\/span><\/p>\n

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

Trong n\u0103m doanh nghi\u1ec7p ph\u00e1t sinh t\u0103ng TSC\u0110 th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i m\u1ed7i l\u1ea7n ph\u00e1t sinh 01 t\u00e0i s\u1ea3n n\u00e0o th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng? N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 xe \u00f4 t\u00f4 th\u00ec c\u00f3 ph\u1ea3i g\u1eedi th\u00eam b\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 3 c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> 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

“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.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec trong n\u0103m doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh t\u0103ng TSC\u0110 th\u00ec doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian kh\u1ea5u hao TSC\u0110 v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 2.3, \u0111i\u1ec1u 6, Kho\u1ea3n 2 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 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

“2.3. 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.
\nDoanh 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.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt TNDN, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. V\u1eady x\u00e2y d\u1ef1ng\u00a0\u0111\u1ecbnh m\u1ee9c nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd,\u00a0K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n tham kh\u1ea3o : 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<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span>
\n N\u0103m 2012 em c\u00f3 mua 1 TSC\u0110 v\u00e0 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao trong th\u1eddi gian 3 n\u0103m v\u00e0 b\u1eaft \u0111\u1ea7u tr\u00edch t\u1eeb n\u0103m 2012, sang \u0111\u1ebfn n\u0103m 2013 em kh\u1ea5u hao ti\u1ebfp t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 tr\u00f3t tr\u00edch kh\u1ea5u hao nh\u1ea7m v\u1edbi th\u1eddi gian l\u00e0 4 n\u0103m, v\u1eady sang n\u0103m 2014 n\u00e0y th\u00ec em ph\u1ea3i l\u00e0m b\u00fat to\u00e1n g\u00ec \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u1eddi gian \u0111\u00e3 tr\u00edch nh\u1ea7m c\u1ee7a n\u0103m 2013 \u1ea5y \u1ea1.<\/span><\/p>\n

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

1.T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 10 c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 sau:<\/span><\/p>\n

” Tr\u00ean c\u01a1 s\u1edf Ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, trong th\u1eddi h\u1ea1n 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t Ph\u01b0\u01a1ng \u00e1n, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/em><\/span><\/p>\n

…
\nc) Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 b\u1ea3o \u0111\u1ea3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i t\u1ea1i n\u0103m quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh.”
\n<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u1ebfu c\u1ea7n thi\u1ebft nh\u01b0ng tr\u01b0\u1edbc khi thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao b\u1ea1n c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span> N\u1ebfu c\u00f4ng ty b\u1ea1n kh\u00f4ng thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 th\u00ec b\u1ea1n c\u00f3 th\u1ec3 tr\u00edch theo th\u1eddi gian 3 n\u0103m, ph\u1ea7n chi ph\u00ed tr\u00edch thi\u1ebfu c\u1ee7a n\u0103m 2013 b\u1ea1n c\u00f3 th\u1ec3 tr\u00edch v\u00e0o n\u0103m 2014 nh\u01b0ng ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. V\u00ec chi ph\u00ed n\u00e0y l\u00e0 c\u1ee7a n\u0103m 2013, n\u00ean n\u1ebfu theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, th\u00ec kh\u00f4ng ph\u1ea3i chi ph\u00ed c\u1ee7a n\u0103m 2014. N\u1ebfu ph\u1ea7n chi ph\u00ed \u0111\u00f3 \u00edt, kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a n\u0103m 2014. N\u1ebfu chi ph\u00ed \u0111\u00f3 nhi\u1ec1u, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, th\u00ec b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 811 v\u00e0 lo\u1ea1i tr\u1eeb ra kh\u1ecfi chi ph\u00ed khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN (Ghi chi ph\u00ed n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 t\u1ea1i T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN M\u1eabu 03\/TNDN<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, nh\u01b0ng\u00a0mu\u1ed1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c v\u1edbi khung th\u1eddi gian tr\u00edch kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 01 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC <\/a>th\u00ec c\u1ea7n ph\u1ea3i l\u00e0m nh\u1eefng h\u1ed3 s\u01a1 g\u00ec? M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft : Quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay\u00a0\u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110.<\/a><\/span><\/p>\n

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

Thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng ngo\u00e0i gi\u1edd cao h\u01a1n gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c cao h\u01a1n m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng ngo\u00e0i gi\u1edd t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. V\u1eady c\u00f3 kh\u1ed1ng ch\u1ebf m\u1ee9c t\u1ed1i \u0111a tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean l\u00e0m ngo\u00e0i gi\u1edd kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0111i\u1ec1u 97<\/strong> c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/a><\/strong> do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 18\/6\/2012 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m nh\u01b0 sau:<\/em><\/span><\/li>\n
  2. a) V\u00e0o ng\u00e0y th\u01b0\u1eddng, \u00edt nh\u1ea5t b\u1eb1ng 150%;<\/em><\/span><\/li>\n
  3. b) V\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, \u00edt nh\u1ea5t b\u1eb1ng 200%;<\/em><\/span><\/li>\n
  4. c) V\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u00edt nh\u1ea5t b\u1eb1ng 300% ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y.<\/em><\/span><\/li>\n
  5. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam, th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t b\u1eb1ng 30% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em><\/span><\/li>\n
  6. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ngo\u00e0i vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c l\u00e0m v\u00e0o ban ng\u00e0y.<\/em><\/span><\/li>\n<\/ol>\n

    Theo quy \u0111\u1ecbnh nh\u01b0 tr\u00ean th\u00ec ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u00e2n vi\u00ean l\u00e0m th\u00eam ngo\u00e0i gi\u1edd kh\u00f4ng kh\u1ed1ng ch\u1ebf m\u1ee9c t\u1ed1i \u0111a, m\u00e0 ch\u1ec9 c\u00f3 m\u1ee9c gi\u1edbi h\u1ea1n ph\u1ea7n tr\u0103m t\u1ed1i\u00a0thi\u1ec3u.<\/span><\/p>\n

    V\u1eady c\u00e1ch t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m ban\u00a0\u0111\u00eam c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u b\u00e0i vi\u1ebft: C\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u1ecfi \u0111\u00e1p 104 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p 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. Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 104, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22400,"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\/20988"}],"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=20988"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22400"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20988"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}