{"id":24365,"date":"2016-08-05T09:58:00","date_gmt":"2016-08-05T09:58:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24365"},"modified":"2016-11-28T10:10:16","modified_gmt":"2016-11-28T10:10:16","slug":"tscd-khuyen-mai-co-duoc-trich-khau-hao-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24365","title":{"rendered":"TSC\u0110 khuy\u1ebfn m\u00e3i c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_17069\" style=\"width: 255px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Mau-bang-tinh-va-phan-bo-khau-hao-TSC\u0110-anh-chinh.jpg\"><img aria-describedby=\"caption-attachment-17069\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-17069 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Mau-bang-tinh-va-phan-bo-khau-hao-TSC\u0110-anh-chinh.jpg\" alt=\"TSC\u0110 khuy\u1ebfn m\u00e3i c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao kh\u00f4ng?\" width=\"245\" height=\"222\" \/><\/a><p id=\"caption-attachment-17069\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">TSC\u0110 khuy\u1ebfn m\u00e3i c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao kh\u00f4ng? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0t\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><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8220;<em>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:<br \/>\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.<br \/>\n&#8230;.<br \/>\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).<br \/>\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.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\n<span style=\"font-family: helvetica, arial, sans-serif;\"> 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><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\">Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC \u2013 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<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-bao-khau-hao-tai-san-co-dinh-cho-co-quan-thue\/\">Th\u00f4ng b\u00e1o kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-ty-co-de-keo-dai-thoi-gian-trich-khau-hao-khong\/\">C\u00f4ng ty c\u00f3 \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: 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? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0t\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: &#8220;2.2. Chi kh\u1ea5u..<\/p>\n","protected":false},"author":7,"featured_media":17069,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2727,2924,3149],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24365"}],"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=24365"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24365\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17069"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24365"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}