{"id":7478,"date":"2015-08-09T09:20:01","date_gmt":"2015-08-09T09:20:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7478"},"modified":"2015-08-11T08:19:22","modified_gmt":"2015-08-11T08:19:22","slug":"tai-san-co-dinh-gop-von-co-khau-tru-thue-gtgt-va-tinh-khau-hao-vao-chi-phi-duoc-tru-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7478","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?"},"content":{"rendered":"

\"T\u00e0i<\/h2>\n

Khi doanh nghi\u1ec7p th\u00e0nh l\u1eadp c\u00e1c th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, \u2026 N\u1ebfu\u00a0 th\u00e0nh vi\u00ean \u0111em g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p b\u1eb1ng t\u00e0i s\u1ea3n th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? K\u1ebf to\u00e1n Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u0111i\u1ec1u n\u00e0y \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 14 kho\u1ea3n 13 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>13. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 t\u00e0i s\u1ea3n m\u1edbi mua, ch\u01b0a s\u1eed d\u1ee5ng, c\u00f3 ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p ch\u1ea5p nh\u1eadn th\u00ec tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo tr\u1ecb gi\u00e1 ghi tr\u00ean ho\u00e1 \u0111\u01a1n bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT; B\u00ean nh\u1eadn v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ghi tr\u00ean ho\u00e1 \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n.<\/em>\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh, c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, m\u1edbi ch\u01b0a s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c h\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n ch\u1ea5p nh\u1eadn th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n

2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 9, Kho\u1ea3n 1 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T\u1ea5t c\u1ea3 TSC\u0110 hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, tr\u1eeb nh\u1eefng TSC\u0110 sau \u0111\u00e2y:<\/em><\/span><\/p>\n

\u2013 TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn \u0111ang s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/span><\/p>\n

\u2013 TSC\u0110 kh\u1ea5u hao ch\u01b0a h\u1ebft b\u1ecb m\u1ea5t.<\/em><\/span><\/p>\n

\u2013 TSC\u0110 kh\u00e1c do doanh nghi\u1ec7p qu\u1ea3n l\u00fd m\u00e0 kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh).<\/em><\/span><\/p>\n

\u2013 TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

\u2013 TSC\u0110 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb c\u00e1c TSC\u0110 ph\u1ee5c v\u1ee5 cho\u00a0ng\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, b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, nh\u00e0 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, \u0111\u1ec1u ph\u1ea3i t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n<\/span><\/p>\n

\u0110i\u1ec1u 4 \u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 kho\u1ea3n 2 \u0111i\u1ec3m 2.2 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u1ea5u hao kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201ca) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n

b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<\/em><\/span><\/p>\n

c) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.\u201d<\/em><\/span><\/p>\n

3. K\u1ebft lu\u1eadn<\/strong><\/span><\/h2>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, T\u00e0i s\u1ea3n do c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p th\u00ec :<\/span><\/p>\n

a. \u0110\u01b0\u1ee3c t\u00ednh chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/strong><\/em><\/span><\/p>\n