{"id":399,"date":"2015-07-07T03:05:43","date_gmt":"2015-07-07T03:05:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=399"},"modified":"2015-08-05T03:35:59","modified_gmt":"2015-08-05T03:35:59","slug":"cac-truong-hop-giam-tai-san-co-dinh-huu-hinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=399","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh"},"content":{"rendered":"

\"C\u00e1c<\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t th\u1ecfa\u00a0m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 kinh doanh nh\u01b0ng v\u1eabn gi\u1eef nguy\u00ean h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ban \u0111\u1ea7u nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i…\u201d<\/em><\/span><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu th\u1ecfa\u00a0m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:
\n<\/em>a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;
\n<\/em>b) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;
\n<\/em>c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.\u201d<\/em><\/span><\/p>\n

\u00a0<\/em>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 chi\u1ebfm t\u1ef7 l\u1ec7 cao trong t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng (gi\u1ea3m) t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng nhi\u1ec1u trong k\u1ef3 k\u1ebf to\u00e1n. Do \u0111\u00f3, trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c, x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u1eefng kho\u1ea3n thi\u1ec7t h\u1ea1i v\u00e0 thu nh\u1eadp (n\u1ebfu c\u00f3).<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong>:<\/span><\/p>\n