{"id":21041,"date":"2016-01-22T07:53:37","date_gmt":"2016-01-22T07:53:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21041"},"modified":"2016-02-12T06:26:26","modified_gmt":"2016-02-12T06:26:26","slug":"hoi-dap-121","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21041","title":{"rendered":"H\u1ecfi \u0110\u00e1p 121"},"content":{"rendered":"

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

\u00d4ng A c\u00f3 chi\u1ebfc xe \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00ecnh g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p t\u01b0 nh\u00e2n do \u00f4ng A l\u00e0m ch\u1ee7, khi \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00ec kh\u00f4ng c\u00f3 mua b\u00e1n n\u00ean kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n. V\u00e2y doanh nghi\u1ec7p c\u1ee7a \u00f4ng c\u00f3 \u0111\u01b0\u01a1c tr\u00edch kh\u00e2u hao TSC\u0110 kh\u00f4ng? Th\u1ee7 t\u1ee5c tr\u00edch kh\u00e2u hao \u00f4ng A ph\u1ea3i l\u00e0m nh\u1eefng gi\u1ea5y t\u1edd g\u00ec?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m 2.15, Ph\u1ee5 l\u1ee5c 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

“a) B\u00ean c\u00f3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh:
\n….
\na.2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n d\u00f9ng t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p t\u01b0 nh\u00e2n, v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho doanh nghi\u1ec7p t\u01b0 nh\u00e2n, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh gi\u00e1 v\u1ed1n c\u1ee7a t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u1ed3 s\u01a1 c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p g\u1ed3m bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, gi\u1ea5y t\u1edd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu. Khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 tr\u00ean, c\u00f4ng ty \u0111\u01b0\u1ee3c ghi t\u0103ng t\u00e0i s\u1ea3n v\u00e0 t\u00ednh kh\u1ea5u hao chi\u1ebfc xe v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n

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

Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 08 – Th\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh<\/a><\/span><\/p>\n

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

Khi mua m\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00f4i c\u00f3 c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

Kho\u1ea3n 3, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \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<\/em>.\u201d<\/span><\/p>\n

Khi mua m\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec b\u1ea1n kh\u00f4ng\u00a0 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Nh\u01b0ng tr\u01b0\u1edbc khi tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian kh\u1ea5u hao cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 45\/2013\/TT-BTC.<\/span><\/p>\n

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

H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/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

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

Chi nh\u00e1nh c\u00f4ng ty \u1edf Th\u00e1i Nguy\u00ean nh\u01b0ng c\u00f4ng ty m\u1eb9 \u1edf H\u00e0 N\u1ed9i, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty m\u1eb9 mu\u1ed1n chuy\u1ec3n 01 TSC\u0110 l\u00e0 \u00f4 t\u00f4 sang chi nh\u00e1nh v\u1eady ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n giao TSC\u0110 g\u1ed3m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 7, \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/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 c\u01a1 s\u1edf kinh doanh th\u00ec c\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty m\u1eb9 \u1edf H\u00e0 N\u1ed9i, chi nh\u00e1nh c\u00f4ng ty \u1edf Th\u00e1i Nguy\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, n\u00ean khi \u0111i\u1ec1u chuy\u1ec3n \u00f4 t\u00f4 t\u1eeb c\u00f4ng ty m\u1eb9 sang chi nh\u00e1nh th\u00ec c\u00f4ng ty ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 g\u1ed1c t\u00e0i s\u1ea3n cho chi nh\u00e1nh.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 n\u0103m 2010, th\u1eddi h\u1ea1n gi\u1ea5y ph\u00e9p l\u00e0 50 n\u0103m. C\u00f4ng ty \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u00e1ng 4\/2014, th\u1eddi gian c\u00f2n l\u1ea1i tr\u00ean gi\u1ea5y ph\u00e9p l\u00e0 46 n\u0103m nh\u01b0ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u00fang t\u00f4i \u0111\u00e3 ti\u1ebfn h\u00e0nh kh\u1ea5u hao 50 n\u0103m. C\u00f4ng ty ch\u00fang t\u00f4i mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u1eddi gian kh\u1ea5u hao (nh\u00e0 x\u01b0\u1edfng) l\u00e0 46 n\u0103m c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng v\u00e0 th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a> ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 10. X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh:<\/em><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng), doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o khung th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d.<\/span><\/em><\/p>\n

T\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 2.2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cd) \u2026 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.
\n<\/em><\/span>
\n T\u1ea1i \u0110i\u1ec3m a, Kho\u1ea3n 5, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 10. Quy \u0111\u1ecbnh chung v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n

5. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/em><\/p>\n

a) Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/em><\/p>\n

\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m\u2026\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p n\u0103m 2010 C\u00f4ng ty x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng \u0111\u00e3 \u0111\u0103ng k\u00fd th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 50 n\u0103m nh\u01b0ng \u0111\u1ebfn th\u00e1ng 4\/2014 m\u1edbi ho\u00e0n th\u00e0nh \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, nay C\u00f4ng ty mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 46 n\u0103m\u00a0 th\u00ec C\u00f4ng ty t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I v\u1ec1 khung th\u1eddi gian kh\u1ea5u hao ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a>. Do n\u0103m 2014 C\u00f4ng ty ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u00ean C\u00f4ng ty t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i chi ph\u00ed tr\u00edch kh\u1ea5u hao c\u0103n c\u1ee9 theo ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2014.<\/span><\/p>\n

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

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

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

Th\u00e1ng 4\/2013 doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ng\u1eebng s\u1ea3n xu\u1ea5t m\u1ed9t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t. V\u1eady c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN 2013 v\u00e0 2014 hay kh\u00f4ng?<\/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 2.2, Ti\u1ebft i quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

“i) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng do s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 v\u1edbi th\u1eddi gian d\u01b0\u1edbi 09 th\u00e1ng; t\u1ea1m th\u1eddi d\u1eebng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 di d\u1eddi di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, \u0111\u1ec3 b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng theo \u0111\u1ecbnh k\u1ef3, v\u1edbi th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng, sau \u0111\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec trong kho\u1ea3ng th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian t\u1ea1m d\u1eebng \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.\u201d<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, l\u00fd do c\u1ee7a vi\u1ec7c t\u1ea1m d\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.”<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

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

H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n<\/a><\/p>\n

M\u1eabu bi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN n\u0103m 2015<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 121 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1 Quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. 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 \u0111\u00e1p 121, 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\/21041"}],"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=21041"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21041\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21041"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}