{"id":28544,"date":"2016-12-17T00:08:09","date_gmt":"2016-12-17T00:08:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=28544"},"modified":"2016-12-17T00:13:44","modified_gmt":"2016-12-17T00:13:44","slug":"thanh-ly-tai-san-co-dinh-da-het-khau-hao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=28544","title":{"rendered":"Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao."},"content":{"rendered":"
\"Thanh<\/a>

Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao<\/span><\/p><\/div>\n

Khi doanh nghi\u1ec7p mu\u1ed1n thanh l\u00fd T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?\u00a0M\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng thanh l\u00fd nh\u01b0 th\u1ebf n\u00e0o? C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n nh\u1eefng g\u00ec? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/p>\n

Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft kh\u1ea5u hao<\/span><\/h2>\n
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  1. \n

    Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

    C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>\u00a0nh\u01b0 sau:<\/span>
    \n \u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m\u00a0c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).”<\/em><\/span><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n b\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh Ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT giao cho kh\u00e1ch h\u00e0ng. <\/span><\/p>\n

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    1. \n

      Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

      Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd, \u0111\u01a1n v\u1ecb\u00a0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/span><\/p>\n

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      1. \n

        H\u1ea1ch to\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

        1\/ Ghi gi\u1ea3m TSC\u0110<\/span><\/p>\n

        N\u1ee3 TK 214<\/span><\/p>\n

        \u00a0C\u00f3 TK 211 <\/span><\/p>\n

        2\/ DT b\u00e1n thanh l\u00fd TSC\u0110<\/span><\/p>\n

        N\u1ee3 TK 111,112,131…<\/span><\/p>\n

        C\u00f3 TK \u00a0711,<\/span><\/p>\n

        C\u00f3 TK 3331<\/span><\/p>\n

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        1. \n

          H\u1ed3 s\u01a1 thanh l\u00fd TSC\u0110:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n