{"id":4250,"date":"2015-07-25T09:57:03","date_gmt":"2015-07-25T09:57:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4250"},"modified":"2016-12-13T10:17:59","modified_gmt":"2016-12-13T10:17:59","slug":"cach-hach-toan-giam-tai-san-co-dinh-huu-hinh-tk-211","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4250","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – TK 211"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – TK 211 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 3.2, Kho\u1ea3n 3 \u0110i\u1ec1u 35, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng do XDCB ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do mua s\u1eafm, do nh\u1eadn v\u1ed1n g\u00f3p, do \u0111\u01b0\u1ee3c c\u1ea5p, do \u0111\u01b0\u1ee3c t\u1eb7ng bi\u1ebfu, t\u00e0i tr\u1ee3, ph\u00e1t hi\u1ec7n th\u1eeba;<\/span>
\n – \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c do c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p;<\/span>
\n – \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c \u0111em \u0111i g\u00f3p v\u1ed1n li\u00ean doanh,…<\/span>
\n – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do th\u00e1o b\u1edbt m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn;<\/span>
\n – \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/span>: Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh hi\u1ec7n c\u00f3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2111 – Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac:<\/span>
\n – T\u00e0i kho\u1ea3n 2112 – M\u00e1y m\u00f3c thi\u1ebft b\u1ecb: <\/span>
\n – T\u00e0i kho\u1ea3n 2113 – Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, truy\u1ec1n d\u1eabn:
\n– T\u00e0i kho\u1ea3n 2114 – Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd:
\n– T\u00e0i kho\u1ea3n 2115 – C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m:<\/span>
\n – T\u00e0i kho\u1ea3n 2118 – TSC\u0110 kh\u00e1c:<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

T\u1ea1i \u0111i\u1ec3m 3.2, Kho\u1ea3n 3 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1c nghi\u1ec7p v\u1ee5 gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 sau;<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a doanh nghi\u1ec7p gi\u1ea3m, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, m\u1ea5t m\u00e1t, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea, \u0111em g\u00f3p v\u1ed1n li\u00ean doanh, \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c, th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn… Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110 h\u1eefu h\u00ecnh, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 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). C\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ghi s\u1ed5 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

3.1 Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n: TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n th\u01b0\u1eddng l\u00e0 nh\u1eefng TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng ho\u1eb7c x\u00e9t th\u1ea5y s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 hi\u1ec7u qu\u1ea3. Khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span>
\n N\u1ee3 TK 111, 112, 131,…<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

N\u1ebfu kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT th\u00ec thu nh\u1eadp kh\u00e1c bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ghi gi\u1ea3m thu nh\u1eadp kh\u00e1c \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n) <\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 811 “Chi ph\u00ed kh\u00e1c”.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/span><\/p>\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

-S\u1ed1 ti\u1ec1n thu, chi li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

c)Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span><\/p>\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3533) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 111, 112,\u2026<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh s\u1ed1 chi v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112,\u2026<\/span><\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd TSC\u0110: TSC\u0110 thanh l\u00fd l\u00e0 nh\u1eefng TSC\u0110 h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, nh\u1eefng TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh. Khi c\u00f3 TSC\u0110 thanh l\u00fd, doanh nghi\u1ec7p ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110. H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110 c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thanh l\u00fd TSC\u0110 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh trong ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 l\u1eadp \u201cBi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110” theo m\u1eabu quy \u0111\u1ecbnh. Bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 2 b\u1ea3n, 1 b\u1ea3n chuy\u1ec3n cho ph\u00f2ng k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i ghi s\u1ed5, 1 b\u1ea3n giao cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng TSC\u0110.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n thanh l\u00fd v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu, chi thanh l\u00fd TSC\u0110,… k\u1ebf to\u00e1n ghi s\u1ed5 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/span><\/p>\n

3.3 Khi g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean g\u00eda)
\nC\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/p>\n

3.4 K\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu: M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o “Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110” v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba:<\/span><\/p>\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba do \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch (ch\u01b0a ghi s\u1ed5), k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 TSC\u0110 \u0111\u1ec3 ghi t\u0103ng TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, ghi:<\/span>
\n N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241, 331, 338, 411,\u2026<\/span><\/p>\n

– N\u1ebfu TSC\u0110 th\u1eeba \u0111ang s\u1eed d\u1ee5ng th\u00ec ngo\u00e0i nghi\u1ec7p v\u1ee5 ghi t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh, ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o nguy\u00ean gi\u00e1 v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u hao \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hao m\u00f2n l\u00e0m c\u0103n c\u1ee9 t\u00ednh, tr\u00edch b\u1ed5 sung kh\u1ea5u hao TSC\u0110 ho\u1eb7c tr\u00edch b\u1ed5 sung hao m\u00f2n \u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (TSC\u0110 d\u00f9ng cho SXKD) <\/span>
\n N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (d\u00f9ng cho ph\u00fac l\u1ee3i)<\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (d\u00f9ng cho SN, DA) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2141).<\/span><\/p>\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec ph\u1ea3i b\u00e1o ngay cho doanh nghi\u1ec7p ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ch\u1ee7 t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i b\u00e1o ngay cho c\u01a1 quan c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (n\u1ebfu l\u00e0 DNNN) bi\u1ebft \u0111\u1ec3 x\u1eed l\u00fd. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9.<\/span><\/p>\n

b) TSC\u0110 ph\u00e1t hi\u1ec7n thi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c truy c\u1ee9u nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd theo ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ngay: C\u0103n c\u1ee9 “Bi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu” \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 334, 138 (1388) (n\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u1ed7i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng) <\/span>
\n N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu(n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n ) <\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n) <\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 111, 112 (n\u1ebfu thu ti\u1ec1n)<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan (tu\u1ef3 theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span>
\n Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 111, 112 (n\u1ebfu thu ti\u1ec1n)<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u1edd x\u1eed l\u00fd:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110 \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n) <\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (n\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u1ed7i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng) <\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span>
\n N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n) <\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n) <\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) <\/span>
\n C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu v\u00e0o TK 1381 “T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd”, ghi:<\/span>
\n N\u1ee3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd thu b\u1ed3i th\u01b0\u1eddng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 111, 334,…<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n:<\/span>
\n N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK li\u00ean quan (TK 333, 461,…).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu v\u00e0o TK 1381 “T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd”, ghi:<\/span>
\n N\u1ee3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd thu b\u1ed3i th\u01b0\u1eddng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 111, 334,…<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

3.2.5. \u0110\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn theo quy \u0111\u1ecbnh ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 623, 627, 641, 642 (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u1ecf)<\/span>
\n N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u1edbn ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n) <\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – TK 211 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 3.2, Kho\u1ea3n 3 \u0110i\u1ec1u 35, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":4405,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[473],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4250"}],"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=4250"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4250\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4405"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4250"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}