{"id":30444,"date":"2017-04-27T02:23:30","date_gmt":"2017-04-27T02:23:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30444"},"modified":"2017-04-28T10:16:16","modified_gmt":"2017-04-28T10:16:16","slug":"thong-tu-282017tt-btc-bo-sung-tt-452013tt-btc-ve-quan-ly-su-dung-va-trich-khau-hao-tscd","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30444","title":{"rendered":"Th\u00f4ng t\u01b0 28\/2017\/TT-BTC b\u1ed5 sung TT 45\/2013\/TT-BTC v\u1ec1 Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 28\/2017\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 4 n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/b><\/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 NG\u00c0Y 25 TH\u00c1NG 4 N\u0102M 2013 <\/strong><\/span><\/p>\n

V\u00c0 TH\u00d4NG T\u01af S\u1ed0 147\/2016\/TT-BTC NG\u00c0Y 13 TH\u00c1NG 10 N\u0102M 2016 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH <\/span><\/strong><\/p>\n

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><\/strong><\/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<\/span>\u1ed1<\/i>n, t\u00e0i s\u1ea3n t\u1ea1i doanh nghi\u1ec7p;<\/span><\/i><\/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;<\/span><\/i><\/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<\/span>\u1ebf <\/i>thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/i><\/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;<\/span><\/i><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/span><\/i><\/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 <\/a>ng\u00e0y 25 th\u00e1ng 04 n\u0103m 2013 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC<\/a> ng<\/span>\u00e0<\/i>y 13 th\u00e1ng 10 n\u0103m 2016 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<\/span>\u1ea5<\/i>u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/span><\/b> B\u00e3i b\u1ecf kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC<\/strong> ng\u00e0y 13 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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 04 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.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 2.<\/span><\/b> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 3 \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/strong> 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:<\/span><\/span><\/p>\n

\u201c- \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba d\u00f9ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, v\u1eeba d\u00f9ng \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a nh\u00e0 h\u1ed7n h\u1ee3p theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) t\u00f2a nh\u00e0 h\u1ed7n h\u1ee3p d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 d\u00f9ng \u0111\u1ec3 cho thu\u00ea (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea t<\/span>\u00e0i ch\u00ednh): doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a ph\u1ea7n t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) trong t\u00f2a nh\u00e0 h\u1ed7n h\u1ee3p d\u00f9ng \u0111\u1ec3 b\u00e1n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 theo d\u00f5i nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n.<\/span><\/p>\n

Ti\u00eau th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o t\u1ef7 tr\u1ecdng gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng ph\u1ea7n di\u1ec7n t\u00edch theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh; ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o di\u1ec7n t\u00edch th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nh\u00e0 h\u1ed7n h<\/span>\u1ee3p m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, v\u1eeba \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 cho thu\u00ea th\u00ec doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) n\u00e0y l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng chung li\u00ean quan \u0111\u1ebfn c\u00f4ng tr\u00ecnh nh\u00e0 h\u1ed7n h<\/span>\u1ee3p nh\u01b0 s\u00e2n ch\u01a1i, \u0111\u01b0\u1eddng \u0111i, nh\u00e0 \u0111\u1ec3 xe vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u00e1c t\u00e0i s\u1ea3n d\u00f9ng chung c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n b<\/span>\u1ed5 theo ti\u00eau th\u1ee9c \u0111<\/span>\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao nh\u00e0 h\u1ed7n h<\/span>\u1ee3p\u201d.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 3.<\/span><\/b> Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y<\/span> 26 th\u00e1ng 05 n\u0103m 2017 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2016.<\/span><\/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<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00e1c PTTg Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t NDTC;
\n– T\u00f2a \u00e1n NDTC;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
\n– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n– S\u1edf TC, S\u1edf NN v\u00e0 PTNT, KBNN c\u00e1c t<\/span>\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n– H\u1ecdc vi\u1ec7n H\u00e0nh ch\u00ednh qu\u1ed1c gia;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– C\u00f4ng b\u00e1o;
\n– C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– Website Ch\u00ednh ph\u1ee7;
\n– Website B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– L\u01b0u: VT, C\u1ee5c TCDN.<\/span><\/span><\/p>\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

\n

\n

Tr\u1ea7n V\u0103n Hi\u1ebfu<\/span><\/p>\n

 <\/p>\n

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

B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 28\/2017\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 4 n\u0103m 2017 TH\u00d4NG T\u01af 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 NG\u00c0Y 25 TH\u00c1NG 4 N\u0102M 2013 V\u00c0 TH\u00d4NG T\u01af S\u1ed0..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30444"}],"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=30444"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30444\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30444"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}