{"id":21048,"date":"2016-01-22T08:25:34","date_gmt":"2016-01-22T08:25:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21048"},"modified":"2016-02-12T06:54:36","modified_gmt":"2016-02-12T06:54:36","slug":"hoi-dap-123","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21048","title":{"rendered":"H\u1ecfi \u0110\u00e1p 123"},"content":{"rendered":"

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

C\u00f4ng ty c\u1ee7a t\u00f4i c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 chi\u1ebfc xe v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, Theo khung tr\u00edch kh\u1ea5u hao th\u00ec t\u1ed1i thi\u1ec3u l\u00e0 6 n\u0103m, t\u1ed1i \u0111a l\u00e0 10 n\u0103m, xe v\u1eadn t\u1ea3i n\u00e0y th\u01b0\u1eddng xuy\u00ean ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00f4ng ty k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 23 n\u0103m. V\u1eady khi s\u1ed1 tr\u00edch kh\u1ea5u hao \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed SXKD th\u00ec c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 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, h\u01b0\u1edbng d\u1eabn ch\u00ea \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c3. 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.
\n– \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c B.O.T, B.C.C th\u00ec doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung th\u00eam H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0.
\nb) Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t Ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:
\n– B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi:
\n+ C\u00f4ng ty m\u1eb9 c\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean do c\u00e1c B\u1ed9 ng\u00e0nh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.
\n+ C\u00e1c c\u00f4ng ty con do C\u00f4ng ty m\u1eb9 T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty n\u1eafm gi\u1eef 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean.
\n– S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty \u0111\u1ed9c l\u1eadp do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n.
\nTr\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.
\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.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n mu\u1ed1n k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC n\u00eau tr\u00ean th\u00ec s\u1ed1 tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/a><\/p>\n

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

C\u00f4ng ty t\u00f4i hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng kh\u1ea5u hao t\u00e0i s\u1ea3n c\u00f3 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng. Nh\u01b0ng trong n\u0103m nay c\u00f3 m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u00f4ng ty mu\u1ed1n thay \u0111\u1ed5i th\u1eddi gian kh\u1ea5u hao nh\u01b0ng th\u1eddi gian thay \u0111\u1ed5i v\u1eabn n\u1eb1m trong khung quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 45\/2013 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0111i\u1ec3m c, kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT- BTC\u00a0<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:
\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.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng ph\u1ea3i 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.<\/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

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

C\u00f4ng ty t\u00f4i c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 xe beng mua l\u1ea1i v\u00e0 c\u00f4ng ty \u0111\u00e3 tr\u00edch kh\u1ea5u hao 4 n\u0103m, trong \u0111\u00f3 c\u00f4ng ty \u0111\u00e3 kh\u1ea5u hao \u0111\u01b0\u1ee3c 2 n\u0103m v\u00e0 hi\u1ec7n nay th\u00ec t\u1ea1m ng\u1eebng tr\u00edch kh\u1ea5u hao v\u00ec kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00ec kh\u00f4ng c\u00f3 c\u00f4ng tr\u00ecnh. V\u1eady cho t\u00f4i h\u1ecfi, c\u00f4ng ty \u0111ang ng\u1eebng tr\u00edch KHTS tr\u00ean khi kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng?<\/span><\/p>\n

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

\u00a0Theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.2, Ti\u1ebft a, i 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><\/p>\n

\u201ca) 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.
\ni) 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.
\nDoanh 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

C\u0103n c\u1ee9 kho\u1ea3n 1; kho\u1ea3n 11, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao TSC\u0110.<\/span><\/p>\n

\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\u201d
\n\u201c11.\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao theo Th\u00f4ng t\u01b0 s\u1ed1 203\/2009\/TT-BTC nay kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y<\/em>\u201d.<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u1ea1n c\u00f3 TSC\u0110 l\u00e0 chi\u1ebfc xe ben t\u1ea1m ng\u1eebng tr\u00edch kh\u1ea5u hao v\u00ec kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0 N\u1ebfu vi\u1ec7c ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng v\u00ec kh\u00f4ng c\u00f3 c\u00f4ng tr\u00ecnh (kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh) qu\u00e1 12 th\u00e1ng m\u00e0 kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng, th\u00ec C\u00f4ng ty b\u1ea1n kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh.<\/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\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\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u1ee7a em l\u00e0 100% FDI b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1eeb n\u0103m 2010. V\u00e0o cu\u1ed1i n\u0103m 2010, C\u00f4ng ty c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a Ban qu\u1ea3n l\u00fd Khu C\u00f4ng nghi\u1ec7p m\u1ea3nh \u0111\u1ea5t v\u1edbi di\u1ec7n t\u00edch 10.000 m2 v\u00e0 \u0111\u00e3 thanh to\u00e1n m\u1ed9t l\u1ea7n h\u1ebft s\u1ed1 ti\u1ec1n n\u00e0y. Tuy nhi\u00ean v\u00ec ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ebfn m\u1ea3nh \u0111\u1ea5t n\u00ean C\u00f4ng ty kh\u00f4ng ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed. \u0110\u1ebfn cu\u1ed1i n\u0103m 2012 C\u00f4ng ty v\u00e0 BQL khu c\u00f4ng nghi\u1ec7p \u0111\u00e3 k\u00fd l\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u1ea3nh \u0111\u1ea5t m\u1edbi v\u1edbi di\u1ec7n t\u00edch 30.000 m2 v\u00e0 tr\u1ea3 l\u1ea1i di\u1ec7n t\u00edch \u0111\u1ea5t tr\u00ean cho khu c\u00f4ng nghi\u1ec7p v\u1edbi \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n l\u00e0 c\u1ea5n tr\u1eeb s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc kia C\u00f4ng ty \u0111\u00e3 thanh to\u00e1n cho khu c\u00f4ng nghi\u1ec7p. V\u1eady Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u00ean c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh c\u1ee7a C\u00f4ng ty kh\u00f4ng hay \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc?<\/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 2, \u0110i\u1ec3m \u0111 quy \u0111\u1ecbnh v\u1ec1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

“- TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m:<\/em><\/span><\/p>\n

+ Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p (bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng th\u1eddi h\u1ea1n).<\/span><\/em><\/p>\n

+ Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 m\u00e0 \u0111\u00e3 tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho nhi\u1ec1u n\u0103m m\u00e0 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n c\u00f2n l\u1ea1i \u00edt nh\u1ea5t l\u00e0 n\u0103m n\u0103m v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/em><\/p>\n

…..<\/span><\/em><\/p>\n

– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh g\u1ed3m:<\/span><\/em><\/p>\n

+ Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/em><\/p>\n

+ Thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea (th\u1eddi gian thu\u00ea \u0111\u1ea5t sau ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003, kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh theo s\u1ed1 n\u0103m thu\u00ea \u0111\u1ea5t.<\/span><\/em><\/p>\n

+ Thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3 t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 h\u00e0ng n\u0103m.”<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, b\u1ea1n xem x\u00e9t v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t c\u1ee7a C\u00f4ng ty, n\u1ebfu BQL khu\u00a0 c\u00f4ng nghi\u1ec7p c\u00f3 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn QSD\u0110 th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh (h\u1ea1ch to\u00e1n v\u00e0o TK 213), c\u00f2n n\u1ebfu kh\u00f4ng th\u00ec b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n. Vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0o TK n\u00e0o kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea \u0111\u1ea5t gi\u1eefa C\u00f4ng ty v\u00e0 KCN.<\/span><\/p>\n

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

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

Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n TSC\u0110 t\u1ea1i C\u00f4ng ty T\u01b0 v\u1ea5n & Thi\u1ebft k\u1ebf Ki\u1ebfn tr\u00fac Vi\u1ec7t Nam<\/a><\/span><\/p>\n

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

T\u00f4i mua nh\u00e0 g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng giao d\u1ecbch th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i Ti\u1ebft a, Kho\u1ea3n 1, \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n

\u201c…<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u00f2n TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh s\u1ebd b\u1eb1ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf mua c\u1ed9ng\u00a0 v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. C\u00f2n gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 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

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<\/a><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 123 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 ch\u00ea \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. K\u1ebf to\u00e1n Cenax gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 123, 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\/21048"}],"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=21048"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21048\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21048"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}