{"id":21039,"date":"2016-01-22T07:51:02","date_gmt":"2016-01-22T07:51:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21039"},"modified":"2016-02-12T06:21:59","modified_gmt":"2016-02-12T06:21:59","slug":"hoi-dap-120","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21039","title":{"rendered":"H\u1ecfi \u0110\u00e1p 120"},"content":{"rendered":"

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

T\u00f4i mu\u1ed1n h\u1ecfi th\u1ee7 t\u1ee5c, m\u1eabu v\u00e0 n\u1ed9i dung th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c t\u00ednh kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a>\u00a0 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u hao nhanh nh\u01b0 sau:<\/span><\/p>\n

\u201cDoanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u1ec3 nhanh ch\u00f3ng \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m; thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd; s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m. Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao nhanh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao nhanh v\u01b0\u1ee3t 2 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i khung th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00eau t\u1ea1i Ph\u1ee5 l\u1ee5c 1 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, th\u00ec ph\u1ea7n tr\u00edch v\u01b0\u1ee3t m\u1ee9c kh\u1ea5u hao nhanh (qu\u00e1 2 l\u1ea7n) kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp trong k\u1ef3.<\/em>\u201d<\/span><\/p>\n

Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, kh\u1ea5u hao nhanh ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi nh\u1eefng doanh nghi\u1ec7p :<\/span><\/p>\n

– Kinh doanh c\u00f3 hi\u1ec7u qu\u1ea3 cao, sau khi th\u1ef1c hi\u1ec7n kh\u1ea5u hao nhanh, doanh nghi\u1ec7p v\u1eabn c\u00f3 l\u00e3i<\/span><\/p>\n

– Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m; thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd; s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m<\/span><\/p>\n

Khi th\u1ef1c hi\u1ec7n kh\u1ea5u hao nhanh, doanh nghi\u1ec7p c\u1ea7n l\u00e0m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. H\u00ecnh th\u1ee9c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, ghi r\u00f5 t\u00e0i s\u1ea3n kh\u1ea5u hao nhanh, nguy\u00ean gi\u00e1, t\u1ef7 l\u1ec7, th\u1eddi gian kh\u1ea5u hao \u00e1p d\u1ee5ng v\u00e0 m\u1ee9c kh\u1ea5u hao nhanh.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1ch t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p\u00a0\u0111\u01b0\u1eddng th\u1eb3ng trong\u00a0excel:<\/span><\/p>\n

T\u00ednh Kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong excel<\/a><\/span><\/p>\n

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

Nhu\u1eadn b\u00fat tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f4ng ty khi c\u00f3 b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u0103ng tr\u00ean trang WEB c\u1ee7a c\u00f4ng ty th\u00ec c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng
\nThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:
\na) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n ti\u1ec1n tr\u1ea3 nhu\u1eadn b\u00fat cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f4ng ty khi c\u00f3 b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u0103ng tr\u00ean web c\u1ee7a c\u00f4ng ty l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP – Quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt thu\u1ebf TNCN<\/a><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 m\u1ed9t c\u00e1i nh\u00e0 l\u00e0 TSC\u0110 v\u00e0 \u0111\u00e3 tr\u00edch kh\u1ea5u hao \u0111\u01b0\u1ee3c 2 n\u0103m. Nay t\u00f4i mu\u1ed1n n\u00e2ng c\u1ea5p c\u00e1i nh\u00e0 \u0111\u00f3 th\u00ec c\u1ea7n ph\u1ea3i l\u00e0m nh\u1eefng gi\u1ea5y t\u1edd g\u00ec v\u00e0 th\u1eddi gian kh\u1ea5u hao l\u00e0 bao l\u00e2u? C\u00f3 tr\u1eeb \u0111i 2 n\u0103m \u0111\u00e3 kh\u1ea5u hao kh\u00f4ng?<\/span><\/p>\n

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

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

“1. 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>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 \u0111\u00f3. N\u1ebfu n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do doanh nghi\u1ec7p t\u1ef1 l\u00e0m th\u00ec c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb v\u1ec1 h\u00f3a \u0111\u01a1n mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng\u2026Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb thu\u00ea ngo\u00e0i th\u00ec c\u00f3 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, k\u00e8m theo c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan, h\u00f3a \u0111\u01a1n b\u00ean nh\u1eadn xu\u1ea5t v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span>
\n Nguy\u00ean gi\u00e1 sau khi n\u00e2ng c\u1ea5p = Nguy\u00ean gi\u00e1 \u2013 gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao + gi\u00e1 tr\u1ecb m\u1edbi n\u00e2ng c\u1ea5p, th\u1eddi gian kh\u1ea5u hao do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u0103n c\u1ee9 theo khung quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 45\/2013.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/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\u00e1ch tr\u00edch kh\u1ea5u hao TSC\u0110 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111ang trong th\u1eddi k\u1ef3 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng) ch\u01b0a c\u00f3 doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Trong n\u0103m 2014 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng t\u1ea1m th\u1eddi nh\u00e0n r\u1ed7i c\u00f4ng ty l\u00e0m h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng th\u1eddi h\u1ea1n 1 th\u00e1ng v\u1edbi ng\u00e2n h\u00e0ng n\u00ean c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi. V\u1eady ph\u1ea7n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hay kh\u00f4ng? Hay v\u1eabn ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c \u0111\u1ec3 khai n\u1ed9p thu\u1ebf TNDN?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.32\u00a0 v\u00e0 \u0110i\u1ec3m 2.31, Kho\u1ea3n 2, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \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

\u201c2.32. Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.
\n\u2026<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 ti\u1ec1n vay th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, doanh nghi\u1ec7p ph\u00e1t sinh c\u1ea3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 ph\u00e1t sinh kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay (n\u1ebfu c\u00f3), ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i ti\u1ec1n g\u1eedi c\u00f2n l\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay th\u00ec to\u00e0n b\u1ed9 kho\u1ea3n thu l\u00e3i ti\u1ec1n g\u1eedi ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu doanh nghi\u1ec7p t\u1ed3n nhi\u1ec1u ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

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

Khi mua TSC\u0110 \u0111\u01a1n v\u1ecb c\u00f3 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf b\u1ea3ng \u0111\u0103ng k\u00fd tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 3, \u0110i\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 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, khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb\u00a0 ph\u1ea3i 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 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 kh\u1ea5u hao.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/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

Tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n, sau khi \u0111\u00e3 ghi t\u0103ng TSC\u0110 v\u00e0 tr\u00edch kh\u1ea5u hao<\/a><\/span><\/p>\n

T\u00ednh Kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong excel<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 120 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc t\u00ecnh hu\u1ed1ng v\u1ec1 t\u00ecnh kh\u1ea5u hao TSC\u0110. Quy \u0111\u1ecbnh v\u1ec1 n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa TSC\u0110 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. K\u1ebf to\u00e1n Centax gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 120, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"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\/21039"}],"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=21039"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21039\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21039"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}