{"id":26960,"date":"2016-11-10T02:18:24","date_gmt":"2016-11-10T02:18:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26960"},"modified":"2016-11-10T02:18:24","modified_gmt":"2016-11-10T02:18:24","slug":"thong-tu-1472016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26960","title":{"rendered":"Th\u00f4ng t\u01b0 147\/2016\/TT-BTC."},"content":{"rendered":"

Ng\u00e0y 13\/10\/2016 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 147\/2016\/TT-BTC \u00a0s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn ch\u1ebf\u00a0\u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 147\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 13 th\u00e1ng 10 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 45\/2013\/TT-BTC<\/a> NG\u00c0Y 25 TH\u00c1NG 4 N\u0102M 2013 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG V\u00c0 TR\u00cdCH KH\u1ea4U HAO T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Doanh nghi\u1ec7p ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2015\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 10 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n t\u1ea1i doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 130\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1ea3n xu\u1ea5t v\u00e0 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng \u00edch;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn 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.<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn 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 nh\u01b0 sau:<\/strong><\/span><\/p>\n

1. B\u1ed5 sung v\u00e0o cu\u1ed1i \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba s\u1eed d\u1ee5ng l\u00e0m t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u1eeba \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 cho thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh, t\u00e1ch ri\u00eang ph\u1ea7n t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 cho thu\u00ea v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh, t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 cho thu\u00ea th\u00ec doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n l\u00e0 TSC\u0110 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.\u201d<\/span><\/p>\n

2. \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 6 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

Lo\u1ea1i 1: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac: l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, nh\u00e0 kho, h\u00e0ng r\u00e0o, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh trang tr\u00ed cho nh\u00e0 c\u1eeda, \u0111\u01b0\u1eddng x\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay, c\u1ea7u t\u1ea7u, c\u1ea7u c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0.<\/span><\/p>\n

Lo\u1ea1i 2: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c, gi\u00e0n khoan trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, c\u1ea7n c\u1ea9u, d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, nh\u1eefng m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

Lo\u1ea1i 3: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn: l\u00e0 c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i g\u1ed3m ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng kh\u00f4ng, \u0111\u01b0\u1eddng \u1ed1ng v\u00e0 c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn nh\u01b0 h\u1ec7 th\u1ed1ng th\u00f4ng tin, h\u1ec7 th\u1ed1ng \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng n\u01b0\u1edbc, b\u0103ng t\u1ea3i, \u1ed1ng d\u1eabn kh\u00ed.<\/span><\/p>\n

Lo\u1ea1i 4: Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd: l\u00e0 nh\u1eefng thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 d\u00f9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y vi t\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, m\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i, ch\u1ed1ng m\u1ed1i m\u1ecdt.<\/span><\/p>\n

Lo\u1ea1i 5: V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m: l\u00e0 c\u00e1c v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m nh\u01b0 v\u01b0\u1eddn c\u00e0 ph\u00ea, v\u01b0\u1eddn ch\u00e8, v\u01b0\u1eddn cao su, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh…; s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m nh\u01b0 \u0111\u00e0n voi, \u0111\u00e0n ng\u1ef1a, \u0111\u00e0n tr\u00e2u, \u0111\u00e0n b\u00f2…<\/span><\/p>\n

Lo\u1ea1i 6: C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf qu\u1ea3n l\u00fd, khai th\u00e1c, s\u1eed d\u1ee5ng:<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e2y \u0111\u00fac b\u1eb1ng b\u00ea t\u00f4ng v\u00e0 b\u1eb1ng \u0111\u1ea5t c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 t\u01b0\u1edbi n\u01b0\u1edbc, ti\u00eau n\u01b0\u1edbc (nh\u01b0 h\u1ed3, \u0111\u1eadp, k\u00eanh, m\u01b0\u01a1ng); M\u00e1y b\u01a1m n\u01b0\u1edbc t\u1eeb 8.000 m3<\/sup>\/gi\u1edd tr\u1edf l\u00ean c\u00f9ng v\u1edbi v\u1eadt ki\u1ebfn tr\u00fac \u0111\u1ec3 s\u1eed d\u1ee5ng v\u1eadn h\u00e0nh c\u00f4ng tr\u00ecnh giao cho c\u00e1c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd, khai th\u00e1c c\u00f4ng tr\u00ecnh th\u1ee7y l\u1ee3i \u0111\u1ec3 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f4ng \u00edch;<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 c\u00f4ng tr\u00ecnh k\u1ebft c\u1ea5u, h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1eed d\u1ee5ng chung c\u1ee7a khu c\u00f4ng nghi\u1ec7p nh\u01b0: \u0110\u01b0\u1eddng n\u1ed9i b\u1ed9, th\u1ea3m c\u1ecf, c\u00e2y xanh, h\u1ec7 th\u1ed1ng chi\u1ebfu s\u00e1ng, h\u1ec7 th\u1ed1ng tho\u00e1t n\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i…;<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng s\u1eaft \u0111\u00f4 th\u1ecb (\u0111\u01b0\u1eddng h\u1ea7m, k\u1ebft c\u1ea5u tr\u00ean cao, \u0111\u01b0\u1eddng ray…).<\/span><\/p>\n

Lo\u1ea1i 7: C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c ch\u01b0a li\u1ec7t k\u00ea v\u00e0o s\u00e1u lo\u1ea1i tr\u00ean.\u201d<\/span><\/p>\n

3. B\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 8 nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201c3. C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh lo\u1ea1i 6 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m v\u1ed1n kinh doanh c\u1ee7a doanh nghi\u1ec7p. Ph\u1ea7n gi\u00e1 tr\u1ecb thu \u0111\u01b0\u1ee3c do nh\u01b0\u1ee3ng b\u00e1n sau khi tr\u1eeb chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, doanh nghi\u1ec7p n\u1ed9p to\u00e0n b\u1ed9 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 sau khi c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p>\n

4. B\u1ed5 sung v\u00e0o cu\u1ed1i Kho\u1ea3n 1 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201c – C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh lo\u1ea1i 6 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao, ch\u1ec9 m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i gi\u00e1 tr\u1ecb hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n.\u201d<\/span><\/p>\n

5. Kho\u1ea3n 1 \u0110i\u1ec1u 12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u201c1. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c X\u00e2y d\u1ef1ng – Kinh doanh – Chuy\u1ec3n giao (B.O.T); D\u1ef1 \u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (B.C.C), th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 th\u1eddi gian khai th\u00e1c ho\u00e0n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ea1i d\u1ef1 \u00e1n. Vi\u1ec7c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb d\u1ef1 \u00e1n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu h\u00e0ng n\u0103m ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian khai th\u00e1c thu ph\u00ed ho\u00e0n v\u1ed1n c\u1ee7a d\u1ef1 \u00e1n (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 28 th\u00e1ng 11 n\u0103m 2016 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2016.<\/span><\/p>\n

2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.\/.<\/span><\/p>\n\n\n\n
\u00a0<\/em><\/strong><\/span>N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00e1c PTTg Ch\u00ednh ph\u1ee7;<\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n<\/strong>– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;<\/span>
\n – V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n – Vi\u1ec7n ki\u1ec3m s\u00e1t NDTC;<\/span>
\n – To\u00e0 \u00e1n NDTC;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\n – C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n<\/strong>– S\u1edf TC, S\u1edf NN v\u00e0 PTNT, KBNN c\u00e1c t\u1ec9nh, TP<\/span>
\n tr\u1ef1c thu\u1ed9c TW;
\n<\/strong>– H\u1ecdc vi\u1ec7n H\u00e0nh ch\u00ednh qu\u1ed1c gia;<\/span>
\n – Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u00f4ng b\u00e1o;<\/span>
\n – C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n – Website Ch\u00ednh ph\u1ee7;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, C\u1ee5c TCDN.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 250<\/span><\/td>\n		KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Tr\u1ea7n V\u0103n Hi\u1ebfu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 13\/10\/2016 B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 147\/2016\/TT-BTC \u00a0s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf\u00a0\u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc c\u1ee5 th\u1ec3 nh\u01b0 sau: B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A..<\/p>\n","protected":false},"author":7,"featured_media":26965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3687,3688,3689],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26960"}],"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=26960"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26960\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26965"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26960"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}