{"id":30446,"date":"2017-05-03T02:26:40","date_gmt":"2017-05-03T02:26:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30446"},"modified":"2017-04-27T03:35:37","modified_gmt":"2017-04-27T03:35:37","slug":"quy-dinh-ve-quan-ly-su-dung-va-khau-hao-tscd-hon-hop","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30446","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p"},"content":{"rendered":"<div id=\"attachment_30447\" style=\"width: 253px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/04\/TSC\u0110-h\u00f4n-h\u1ee3p.jpg\"><img aria-describedby=\"caption-attachment-30447\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-30447\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/04\/TSC\u0110-h\u00f4n-h\u1ee3p.jpg\" alt=\"TSC\u0110 h\u1ed7n h\u1ee3p\" width=\"243\" height=\"162\" \/><\/a><p id=\"caption-attachment-30447\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 h\u1ed7n h\u1ee3p<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 12\/4\/2017 B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-282017tt-btc-bo-sung-tt-452013tt-btc-ve-quan-ly-su-dung-va-trich-khau-hao-tscd\/\">Th\u00f4ng t\u01b0 28\/2017\/TT-BTC <\/a>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> v\u00e0 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1472016tt-btc\/\">Th\u00f4ng t\u01b0\u00a0147\/2016\/TT-BTC <\/a>v\u1ec1 qu\u1ea3n \u00a0l\u00fd, s\u1eed d\u1ee5ng v\u00e0 t\u00ednh kh\u1ea5u hao TSC\u0110 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n h\u1ed7n h\u1ee3p. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng thay \u0111\u1ed5i, b\u1ed5 sung qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p.<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.\u00a0Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p theo quy \u0111\u1ecbnh c\u0169<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p nh\u01b0 sau:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t \u0111ai \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 kinh doanh c\u1ee7a c\u00f4ng ty kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec doanh nghi\u1ec7p 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.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 147\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cu\u1ed1i \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC \u00a0tr\u00edch kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p nh\u01b0 sau:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\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<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u0169, k\u1ec3 t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2015 tr\u1edf v\u1ec1 tr\u01b0\u1edbc,\u00a0t<em>\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 th\u00ec:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n v\u00e0 cho thu\u00ea, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TSC\u0110 v\u00e0 \u00a0t\u00ednh kh\u1ea5u hao cho \u00a0t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n v\u00e0 cho thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n v\u00e0 cho thu\u00ea v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng, th\u00ec to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n n\u00e0y 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.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0\u00a0Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-282017tt-btc-bo-sung-tt-452013tt-btc-ve-quan-ly-su-dung-va-trich-khau-hao-tscd\/\">Th\u00f4ng t\u01b0 28\/2017\/TT-BTC<\/a><\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 28\/2017\/TT-BTC \u0111\u00e3 b\u00e3i b\u1ecf kho\u1ea3n 1 \u0110i\u1ec1u 1 <strong>Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC<\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn v\u1ec1 TSC\u0110 h\u1ed7n h\u1ee3p, Th\u00f4ng t\u01b0 28\/2017\/TT-BTC \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ee5c d, kho\u1ea3n 2 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- <span lang=\"VI\">\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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\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>\u00e0<span lang=\"VI\">i 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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nh\u00e0 h\u1ed7n h<\/span>\u1ee3<span lang=\"VI\">p 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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\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>\u1ee3<span lang=\"VI\">p 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 <span lang=\"VI\">theo ti\u00eau th\u1ee9c \u0111<\/span>\u1ec3 <span lang=\"VI\">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>\u1ee3<span lang=\"VI\">p\u201d<\/span><\/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, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n h\u1ed7n h\u1ee3p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span lang=\"VI\">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 nh\u01b0 sau:<\/span><\/strong><\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng cho\u00a0doanh nghi\u1ec7p v\u00e0 d\u00f9ng \u0111\u1ec3 cho thu\u00ea (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea t<\/span>\u00e0<span lang=\"VI\">i ch\u00ednh): \u0111\u01b0\u1ee3c\u00a0ghi nh\u1eadn l\u00e0 TSC\u0110, \u00a0v\u00e0 tr\u00edch kh\u1ea5u hao.\u00a0<\/span><\/span><\/li>\n<li><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) d\u00f9ng \u0111\u1ec3 b\u00e1n th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110\u00a0v\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><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 b\u00e1n, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 v\u00e0 kh\u00f4ng \u0111\u01b0\u01a1c t\u00ednh kh\u1ea5u hao<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ti\u00eau th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 ph\u00e2n \u00a0b\u1ed5 kh\u1ea5u hao l\u00e0:<\/strong><\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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; <\/span><\/li>\n<li><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">\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>\u1ee3<span lang=\"VI\">p 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 <span lang=\"VI\">theo ti\u00eau th\u1ee9c\u00a0tr\u00ean.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Hi\u1ec7u l\u1ef1c thi h\u00e0nh\u00a0quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 kh\u1ea5u hao TSC\u0110 h\u1ed7n h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-282017tt-btc-bo-sung-tt-452013tt-btc-ve-quan-ly-su-dung-va-trich-khau-hao-tscd\/\">Th\u00f4ng t\u01b0 28\/2017\/TT-BTC<\/a><\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 3, kho\u1ea3n 1 Th\u00f4ng t\u01b0 28\/2017\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y<\/span> 26 <span lang=\"VI\">th\u00e1ng 05 n\u0103m 2017 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2016.&#8221;<\/span><\/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, vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n TSC\u0110 h\u1ed7n h\u1ee3p theo Th\u00f4ng t\u01b0 28\/2017\/TT-BTC\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb quy\u1ebft to\u00e1n n\u0103m 2016<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 12\/4\/2017 B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 Th\u00f4ng t\u01b0 28\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 45\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0\u00a0147\/2016\/TT-BTC v\u1ec1 qu\u1ea3n \u00a0l\u00fd, s\u1eed d\u1ee5ng v\u00e0 t\u00ednh kh\u1ea5u hao TSC\u0110 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n h\u1ed7n h\u1ee3p. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng thay \u0111\u1ed5i, b\u1ed5 sung qua b\u00e0i vi\u1ebft: Quy..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4257,4258,4259],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30446"}],"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=30446"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30446\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30446"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}