{"id":3299,"date":"2015-07-24T01:47:07","date_gmt":"2015-07-24T01:47:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3299"},"modified":"2016-11-24T02:07:24","modified_gmt":"2016-11-24T02:07:24","slug":"quy-dinh-ve-viec-thay-doi-thoi-gian-trich-khau-hao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3299","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"
\"Quy

<\/span> Quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p><\/div>\n

Doanh nghi\u1ec7p mu\u1ed1n x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi v\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng kh\u00e1c so v\u1edbi khung th\u1eddi gian tr\u00edch kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1.\u00a0Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c n\u1ed9i dung<\/span><\/h2>\n

Theo \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC <\/a>c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi v\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng kh\u00e1c so v\u1edbi khung th\u1eddi gian tr\u00edch kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c n\u1ed9i dung sau:<\/em><\/span><\/p>\n

– Tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 theo thi\u1ebft k\u1ebf;<\/em><\/span><\/p>\n

– Hi\u1ec7n tr\u1ea1ng TSC\u0110 (th\u1eddi gian TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1ebf h\u1ec7 t\u00e0i s\u1ea3n, t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n);<\/em><\/span><\/p>\n

– \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u0103ng, gi\u1ea3m kh\u1ea5u hao TSC\u0110 \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ngu\u1ed3n v\u1ed1n tr\u1ea3 n\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c B.O.T, B.C.C th\u00ec doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung th\u00eam H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0.”<\/em><\/span><\/p>\n

2.\u00a0Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/h2>\n

Theo \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC\u00a0<\/a>c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n

”\u00a0– B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi:<\/em><\/span><\/p>\n

+ C\u00f4ng ty m\u1eb9 c\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean do c\u00e1c B\u1ed9 ng\u00e0nh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/em><\/span><\/p>\n

+ C\u00e1c c\u00f4ng ty con do C\u00f4ng ty m\u1eb9 T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty n\u1eafm gi\u1eef 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean.<\/em><\/span><\/p>\n

– S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty \u0111\u1ed9c l\u1eadp do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n.<\/em><\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf Ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, trong th\u1eddi h\u1ea1n 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t Ph\u01b0\u01a1ng \u00e1n, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.”<\/em><\/span><\/p>\n

3.\u00a0Quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110<\/span><\/h2>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 b\u1ea3o \u0111\u1ea3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i t\u1ea1i n\u0103m quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/em><\/span><\/p>\n

Doanh nghi\u1ec7p mu\u1ed1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c v\u1edbi khung th\u1eddi gian tr\u00edch kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 01 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC <\/a>th\u00ec:<\/span><\/p>\n