{"id":5635,"date":"2015-08-03T09:50:22","date_gmt":"2015-08-03T09:50:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5635"},"modified":"2015-08-05T03:03:00","modified_gmt":"2015-08-05T03:03:00","slug":"khau-hao-tai-san-khong-phuc-vu-hoat-dong-sxkd-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5635","title":{"rendered":"Kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"

\"Kh\u1ea5u<\/h2>\n

C\u00e1c b\u1ea1n \u0111\u00e3 xem b\u00e0i vi\u1ebft : Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/strong> do K\u1ebf to\u00e1n Centax chia s\u1ebb.<\/span><\/p>\n

Tuy nhi\u00ean trong doanh nghi\u1ec7p c\u00f2n c\u00f3 nh\u1eefng t\u00e0i s\u1ea3n\u00a0\u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 mua s\u1eafm b\u1eb1ng ngu\u1ed3n v\u1ed1n ph\u00fac l\u1ee3i. Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y, ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ch\u0103m lo \u0111\u1eddi s\u1ed1ng, s\u1ee9c kh\u1ecfe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, m\u00e0 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

\u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p trong vi\u1ec7c ch\u0103m lo cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf \u0111\u00e3 cho ph\u00e9p chi ph\u00ed kh\u1ea5u hao c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. Quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng t\u00e0i s\u1ea3n ph\u00fac l\u1ee3i nh\u01b0 th\u1ebf n\u00e0o?\u00a0K\u1ebf to\u00e1n Centax <\/strong>xin chia s\u1ebb \u1edf b\u00e0i vi\u1ebft\u00a0<\/strong>d\u01b0\u1edbi\u00a0\u0111\u00e2y<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 6, Kho\u1ea3n 1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c1.\u00a0Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n<\/em><\/span>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;
\n<\/em><\/span>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n<\/em><\/span>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, <\/u><\/strong>\u00a0Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0 th\u00ec c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean l\u00e0 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/p>\n

Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng chi ph\u00ed kh\u1ea5u hao v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c t\u1eeb.<\/span><\/p>\n

\u0110i\u1ec1u 4, Kho\u1ea3n 2, \u0110i\u1ec3m 2.2, Ti\u1ebft a Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0c\u00f3 quy \u0111\u1ecbnh chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em><\/strong>.<\/em>Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1<\/em>,\u00a0th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe; xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed mua s\u1eafm m\u00e1y, thi\u1ebft b\u1ecb\u00a0l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng\u00a0\u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean: <\/strong>\u00a0Nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tuy kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, nh\u01b0ng ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p th\u00ec chi ph\u00ed kh\u1ea5u hao v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, bao g\u1ed3m:<\/span><\/p>\n