{"id":944,"date":"2015-07-09T03:50:18","date_gmt":"2015-07-09T03:50:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=944"},"modified":"2015-08-05T05:06:01","modified_gmt":"2015-08-05T05:06:01","slug":"nguyen-tac-trich-khau-hao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=944","title":{"rendered":"Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-954\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Nguyen-tac-trich-khau-hao-tai-san-co-dinh1.jpg\" alt=\"Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh - anh chinh\" width=\"268\" height=\"201\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Nguyen-tac-trich-khau-hao-tai-san-co-dinh1.jpg 450w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Nguyen-tac-trich-khau-hao-tai-san-co-dinh1-300x225.jpg 300w\" sizes=\"(max-width: 268px) 100vw, 268px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0o ph\u1ea3i tr\u00edch kh\u1ea5u hao, v\u00e0 nh\u1eefng nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? B\u00e0i vi\u1ebft n\u00e0y, <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng nguy\u00ean t\u1eafc v\u1ec1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0\u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch kh\u1ea5u hao<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 kh\u1ea5u hao ch\u01b0a h\u1ebft b\u1ecb m\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 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, 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).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i sau khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n b\u00e0n giao cho doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1c nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><span style=\"font-size: 12pt;\">K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN \u1edf b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p cho thu\u00ea TSC\u0110 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 cho thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 ch\u01b0a kh\u1ea5u hao h\u1ebft b\u1ecb m\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng m\u00e0 kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa, kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n g\u00e2y ra. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u1edbi ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u00e2y ra, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m v\u00e0 gi\u00e1 tr\u1ecb thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3), doanh nghi\u1ec7p d\u00f9ng Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00f9 \u0111\u1eafp. Tr\u01b0\u1eddng h\u1ee3p Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp, th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian v\u00e0 t\u00ednh ch\u1ea5t s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p thu\u00ea TSC\u0110 theo h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh (g\u1ecdi t\u1eaft l\u00e0 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh) ph\u1ea3i tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111i thu\u00ea nh\u01b0 TSC\u0110 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, doanh nghi\u1ec7p thu\u00ea TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh cam k\u1ebft kh\u00f4ng mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, th\u00ec doanh nghi\u1ec7p \u0111i thu\u00ea \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo th\u1eddi h\u1ea1n thu\u00ea trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 h\u1ebft kh\u1ea5u hao \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp th\u00ec c\u00e1c TSC\u0110 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 20% nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3. Th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c nh\u1eadn b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u1eeb 3 \u0111\u1ebfn 5 n\u0103m. Th\u1eddi gian c\u1ee5 th\u1ec3 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a, th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao c\u1ee7a c\u00e1c TSC\u0110 n\u00f3i tr\u00ean l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a theo ph\u01b0\u01a1ng ph\u00e1p d\u00f2ng ti\u1ec1n chi\u1ebft kh\u1ea5u (DCF) th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng c\u1ee7a v\u1ed1n nh\u00e0 n\u01b0\u1edbc gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1eddi gian kh\u00f4ng qu\u00e1 10 n\u0103m. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n (c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c tr\u00edch ho\u1eb7c th\u00f4i tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y (theo s\u1ed1 ng\u00e0y c\u1ee7a th\u00e1ng) m\u00e0 TSC\u0110 t\u0103ng ho\u1eb7c gi\u1ea3m. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m TSC\u0110 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh do ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n. Khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh v\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 tr\u00edch k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Chi ph\u00ed kh\u1ea5u hao sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t tr\u1eeb (-) s\u1ed1 \u0111\u00e3 tr\u00edch kh\u1ea5u hao \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chia (:) th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao theo Th\u00f4ng t\u01b0 s\u1ed1 203\/2009\/TT-BTC nay kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi n\u1eafm r\u00f5 nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh, \u0111\u0103ng k\u00fd th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf. <strong>K\u1ebf to\u00e1n Centax<\/strong> xin chia s\u1ebb ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u1edf c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-gian-trich-khau-hao-cua-tai-san-co-dinh-huu-hinh\/\">X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-phuong-phap-trich-khau-hao-tai-san-co-dinh\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0o ph\u1ea3i tr\u00edch kh\u1ea5u hao, v\u00e0 nh\u1eefng nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? B\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng nguy\u00ean t\u1eafc v\u1ec1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c..<\/p>\n","protected":false},"author":7,"featured_media":6049,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[117,119],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/944"}],"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=944"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/944\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6049"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=944"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}