{"id":27491,"date":"2016-11-24T01:39:06","date_gmt":"2016-11-24T01:39:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27491"},"modified":"2016-11-24T03:07:17","modified_gmt":"2016-11-24T03:07:17","slug":"thong-bao-khau-hao-tai-san-co-dinh-cho-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27491","title":{"rendered":"Th\u00f4ng b\u00e1o kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf."},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c doanh nghi\u1ec7p khi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o kh\u1ea5u hao TSC\u0110 cho c\u01a1 quan thu\u1ebf kh\u00f4ng? Th\u1eddi h\u1ea1n n\u1ed9p th\u00f4ng b\u00e1o n\u00e0y l\u00e0 khi n\u00e0o?<\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft :<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng b\u00e1o kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf.<\/span><\/h2>\n<div id=\"attachment_27493\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/N\u1ed9p-th\u00f4ng-b\u00e1o-tr\u00edch-kh\u1ea5u-hao_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-27493\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-27493 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/N\u1ed9p-th\u00f4ng-b\u00e1o-tr\u00edch-kh\u1ea5u-hao_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x183.jpg\" alt=\"thong-bao-trich-khau-hao_-ke-toan-thue-centax\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/N\u1ed9p-th\u00f4ng-b\u00e1o-tr\u00edch-kh\u1ea5u-hao_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/N\u1ed9p-th\u00f4ng-b\u00e1o-tr\u00edch-kh\u1ea5u-hao_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-27493\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00f4ng b\u00e1o tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p><\/div>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Th\u00f4ng b\u00e1o kh\u1ea5u hao t\u00e0i s\u1ea3n \u00a0c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf v\u1edbi n\u1ed9i dung g\u00ec?<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 3 \u0111i\u1ec1u 13 <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/45_2013_TT-BTC_183508.doc\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a>\u00a0h\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 c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau::<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 3. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf <strong>tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n kh\u1ea5u hao t\u00e0i s\u1ea3n<\/strong>, nh\u1eefng n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi gian tr\u00edch kh\u1ea5u hao\u00a0c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Th\u00f4ng b\u00e1o kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00a0t\u00ednh chi ph\u00ed kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec3m d, kho\u1ea3n 2 \u0111i\u1ec1u 6 <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>\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau: :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0<\/em><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cDoanh 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&#8230;). 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).\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o tr\u00edch kh\u1ea5u hao, v\u00e0 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Th\u00f4ng b\u00e1o kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1edbi \u0111\u00e2y,<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1472016tt-btc\/\"> Th\u00f4ng t\u01b0 147\/2016\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 13\/10\/2016 B\u1ed9 t\u00e0i ch\u00ednh s\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 kh\u00f4ng\u00a0 n\u00f3i v\u1ec1 vi\u1ec7c b\u1ecf th\u00f4ng\u00a0 b\u00e1o kh\u1ea5u hao t\u00e0i s\u1ea3n cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady vi\u1ec7c th\u00f4ng b\u00e1o kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi th\u00f4ng b\u00e1o kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u00e0m m\u1ed9t c\u00f4ng v\u0103n g\u1eedi cho c\u01a1 quan thu\u1ebf. \u00a0N\u1ebfu s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nhi\u1ec1u, doanh nghi\u1ec7p n\u00ean l\u1eadp danh s\u00e1ch k\u00e8m theo<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc m\u1eabu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/M\u1eabu-th\u00f4ng-b\u00e1o-\u0111\u0103ng-k\u00fd-kh\u1ea5u-hao-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax1.doc\">M\u1eabu th\u00f4ng b\u00e1o \u0111\u0103ng k\u00fd kh\u1ea5u hao<\/a>\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/Danh-s\u00e1ch-t\u00e0i-s\u1ea3n-c\u1ed1-\u0111\u1ecbnh-C\u00f4ng-ty-Centax.xls\">M\u1eabu danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u00e8m theo th\u00f4ng b\u00e1o \u0111\u0103ng k\u00fd kh\u1ea5u hao<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-bang-tinh-va-phan-bo-khau-hao-tscd-mau-so-06-tscd-theo-thong-tu-2002014tt-btc\/\"><span class=\"item-title\">M\u1eabu B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110 M\u1eabu s\u1ed1 06 \u2013 TSC\u0110 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/a><\/span><\/p>\n<p><span class=\"item-title\" style=\"display: inline-block; width: calc(100% - 68px); word-wrap: break-word; font-weight: bold; color: #32373c; font-family: 'Open Sans', sans-serif; font-size: 13px; line-height: 18.2px;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p khi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o kh\u1ea5u hao TSC\u0110 cho c\u01a1 quan thu\u1ebf kh\u00f4ng? Th\u1eddi h\u1ea1n n\u1ed9p th\u00f4ng b\u00e1o n\u00e0y l\u00e0 khi n\u00e0o? \u00a0K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft : Th\u00f4ng b\u00e1o kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf&#8230;<\/p>\n","protected":false},"author":7,"featured_media":27493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3750,3757,3749],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27491"}],"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=27491"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27491\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27493"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27491"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}