{"id":21045,"date":"2016-01-22T08:18:20","date_gmt":"2016-01-22T08:18:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21045"},"modified":"2016-02-12T06:29:47","modified_gmt":"2016-02-12T06:29:47","slug":"hoi-dap-122","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21045","title":{"rendered":"H\u1ecfi \u0110\u00e1p 122"},"content":{"rendered":"

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

N\u0103m 2015 c\u00f4ng ty ch\u00fang t\u00f4i thay \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb c\u00f4ng ty TNHH sang c\u00f4ng ty C\u1ed5 ph\u1ea7n, gi\u00e1 tr\u1ecb t\u00ednh kh\u1ea5u hao l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i. V\u1eady th\u1eddi gian t\u00ednh kh\u1ea5u hao cho c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y l\u00e0 th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ( \u0111\u00e3 tr\u1eeb th\u1eddi gian kh\u1ea5u hao t\u1ea1i C\u00f4ng ty TNHH) hay t\u00ednh th\u1eddi gian nh\u01b0 khi b\u1eaft \u0111\u1ea7u \u0111\u0103ng k\u00fd kh\u1ea5u hao theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 3, \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 v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, tr\u00edch kh\u1ea5u hao TSC\u0110, 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:
\n3. Thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:
\na) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi v\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng kh\u00e1c so v\u1edbi khung th\u1eddi gian tr\u00edch kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c n\u1ed9i dung sau:
\n– Tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 theo thi\u1ebft k\u1ebf;
\n– Hi\u1ec7n tr\u1ea1ng TSC\u0110 (th\u1eddi gian TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1ebf h\u1ec7 t\u00e0i s\u1ea3n, t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n);
\n– \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u0103ng, gi\u1ea3m kh\u1ea5u hao TSC\u0110 \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ngu\u1ed3n v\u1ed1n tr\u1ea3 n\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u2026\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ea1n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb c\u00f4ng ty TNHH sang c\u00f4ng ty c\u1ed5 ph\u1ea7n, n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf th\u00ec th\u1eddi gian t\u00ednh kh\u1ea5u hao cho TSC\u0110 l\u00e0 th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n (\u0111\u00e3 tr\u1eeb th\u1eddi gian kh\u1ea5u hao t\u1ea1i C\u00f4ng ty TNHH). Tr\u01b0\u1eddng h\u1ee3p b\u1ea1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC n\u00eau tr\u00ean.<\/span><\/p>\n

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

Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110<\/a><\/span><\/p>\n

M\u1eabu Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 M\u1eabu s\u1ed1 04 – TSC\u0110 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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

T\u00f4i ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao (kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n,…) c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd chi ti\u1ebft t\u1eebng lo\u1ea1i T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, gi\u00e1 tr\u1ecb ti\u1ec1n, th\u1eddi gian kh\u1ea5u hao, v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh kh\u1ea5u hao kh\u00f4ng? Hay ch\u1ec9 \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao cho t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p? \u0110\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao cho m\u1ed9t n\u0103m \u0111\u0103ng k\u00fd hay l\u00e0 trong t\u1ea5t c\u1ea3 th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.2 v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

“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).”
\n<\/em><\/span>
\n Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 4 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

“4. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. M\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i m\u1ed9t l\u1ea7n ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp”<\/em>.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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\u00e0 t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao c\u1ee7a t\u1eebng TSC\u0110 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110 n\u00ean \u0111\u01a1n v\u1ecb kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 ho\u1eb7c c\u00e1ch th\u1ee9c \u01b0\u1edbc t\u00ednh thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao. Tr\u01b0\u1edbc khi thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, \u0111\u01a1n v\u1ecb ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. M\u1ed7i TSC\u0110 ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao 1 l\u1ea7n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/p>\n

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

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/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\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong>\u00a0<\/span><\/p>\n

C\u00f4ng ty em c\u00f3 thu\u00ea 01 mi\u1ebfng \u0111\u1ea5t ( th\u1eddi gian thu\u00ea kho\u1ea3ng 25 n\u0103m) nh\u01b0ng ch\u01b0a c\u00f3 nh\u00e0 v\u00ec th\u1ebf khi thu\u00ea b\u00ean c\u00f4ng ty em ph\u1ea3i giao th\u1ea7u cho m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf cho c\u00f4ng ty em. V\u1eady cho em h\u1ecfi tr\u1ee5 s\u1edf n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh TSC\u0110 c\u1ee7a c\u00f4ng ty kh\u00f4ng? N\u1ebfu c\u00f3 nguy\u00ean gi\u00e1 TSC\u0110 n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb theo h\u1ed3 s\u01a1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u00f3a \u0111\u01a1n GTGT c\u1ee7a b\u00ean nh\u1eadn th\u1ea7u ph\u1ea3i kh\u00f4ng?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1, \u0110i\u1ec3m d quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“d) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng:
\nNguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n h\u00ecnh th\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh c\u1ed9ng (+) l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 theo gi\u00e1 t\u1ea1m t\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u1ea1n thu\u00ea 01 mi\u1ebfng \u0111\u1ea5t ch\u01b0a c\u00f3 nh\u00e0 n\u00ean giao th\u1ea7u cho c\u00f4ng ty kh\u00e1c x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf c\u1ee7a c\u00f4ng ty. Tr\u1ee5 s\u1edf tr\u00ean l\u00e0 TSC\u0110 v\u00e0 nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n h\u00ecnh th\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh c\u1ed9ng (+) l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 theo gi\u00e1 t\u1ea1m t\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span><\/p>\n

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

K\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh t\u1ea1i C\u00f4ng ty Truy\u1ec1n t\u1ea3i \u0110i\u1ec7n 1<\/a><\/span><\/p>\n

K\u1ebf to\u00e1n TSC\u0110 t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n May Nam H\u00e0<\/a><\/span><\/p>\n

Ki\u1ec3m to\u00e1n TSC\u0110 trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do c\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFC) th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

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

\u00a0C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 m\u1edbi mua 01 xe m\u00e1y ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 nguy\u00ean gi\u00e1 l\u00e0: 37 tri\u1ec7u, ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n kh\u1ea5u hao trong 03 n\u0103m c\u00f3 \u0111\u00fang theo quy \u0111\u1ecbnh v\u1ec1 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 M\u1ee5c D.1 Ph\u1ee5 l\u1ee5c I khung th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a> ng\u00e0y 25\/04\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh), quy \u0111\u1ecbnh khung th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9: t\u1ed1i thi\u1ec3u l\u00e0 6 n\u0103m, t\u1ed1i \u0111a l\u00e0 10 n\u0103m.<\/span>
\n C\u0103n c\u1ee9 \u0111i\u1ec3m a, kho\u1ea3n 2, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a>.<\/span><\/p>\n

\u201ca) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo m\u1ee9c t\u00ednh \u1ed5n \u0111\u1ecbnh t\u1eebng n\u0103m v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh.
\nDoanh 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\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, Theo quy \u0111\u1ecbnh, th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ed1i thi\u1ec3u l\u00e0 06 n\u0103m \u0111\u1ed1i v\u1edbi xe m\u00e1y (ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9). Do \u0111\u00f3, n\u1ebfu \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao, \u0111\u0103ng k\u00fd tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng th\u00ec \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao trong th\u1eddi gian l\u00e0 03 n\u0103m nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i.<\/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

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 5:<\/strong><\/span><\/p>\n

C\u00f4ng ty ch\u00fang t\u00f4i kinh doanh v\u1ec1 l\u0129nh v\u1ef1c x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh, th\u01b0\u1eddng xuy\u00ean ph\u1ea3i mua c\u00e1c C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) nh\u01b0 l\u00e0: m\u00e1y khoan, m\u00e1y m\u00e0i, gi\u00e0n gi\u00e1o, m\u00e1y \u0111\u1ea7m,, m\u00e1y ph\u00e1t \u0111i\u1ec7n…Theo Th\u00f4ng t\u01b0 78\/2014 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 CCDC v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 03 n\u0103m. N\u1ebfu c\u00f4ng ty ch\u00fang t\u00f4i ph\u00e2n b\u1ed5 CCDC cho 1 l\u1ea7n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.2, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a0 78\/2014\/TT-BTC<\/a> v\u00e0 \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<\/strong> 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

\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, … 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\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ec3 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 03 n\u0103m v\u00e0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

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

K\u1ebf to\u00e1n s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0110\u00e1p 122 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ebf to\u00e1n Centax gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 122, 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\/21045"}],"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=21045"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21045\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21045"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}