{"id":24423,"date":"2016-08-15T00:30:04","date_gmt":"2016-08-15T00:30:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24423"},"modified":"2016-11-28T08:19:28","modified_gmt":"2016-11-28T08:19:28","slug":"cong-ty-co-de-keo-dai-thoi-gian-trich-khau-hao-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24423","title":{"rendered":"C\u00f4ng ty c\u00f3 \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao kh\u00f4ng?"},"content":{"rendered":"
\"C\u00f4ng<\/a>

C\u00f4ng ty c\u00f3 \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao kh\u00f4ng? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi:<\/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\u00a0Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a>\u00a0ng\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:<\/em>
\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:<\/em>
\n– Tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 theo thi\u1ebft k\u1ebf;<\/em>
\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);<\/em>
\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.<\/em>
\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.<\/em>
\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:<\/em>
\n– B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi:<\/em>
\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.<\/em>
\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.<\/em>
\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.<\/em>
\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.<\/em>
\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><\/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

\n","protected":false},"excerpt":{"rendered":"

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?<\/p>\n","protected":false},"author":7,"featured_media":17069,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2727,2776,3163],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24423"}],"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=24423"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24423\/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=24423"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}