{"id":975,"date":"2015-07-09T09:49:36","date_gmt":"2015-07-09T09:49:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=975"},"modified":"2015-08-05T07:31:48","modified_gmt":"2015-08-05T07:31:48","slug":"xac-dinh-thoi-gian-trich-khau-hao-cua-tai-san-co-dinh-huu-hinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=975","title":{"rendered":"X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh"},"content":{"rendered":"

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

X\u00e1c \u0111\u1ecbnh Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ec3 c\u00e1c b\u1ea1n l\u1ef1a ch\u1ecdn<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng)<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n m\u1edbi nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng), doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o khung th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

B\u1ea1n\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o v\u00e0 download\u00a0Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n

2.\u00a0<\/strong>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 qua s\u1eed d\u1ee5ng<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo Kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

 <\/p>\n\n\n\n\n
Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nGi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110<\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nTh\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 m\u1edbi c\u00f9ng lo\u1ea1i x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c 1 (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)<\/em><\/span><\/td>\n<\/tr>\n
Gi\u00e1 b\u00e1n c\u1ee7a TSC\u0110 c\u00f9ng lo\u1ea1i m\u1edbi 100% (ho\u1eb7c c\u1ee7a TSC\u0110 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Trong \u0111\u00f3: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 l\u00e0 gi\u00e1 mua ho\u1eb7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n, trao \u0111\u1ed5i), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c cho, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng, \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn ) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.”<\/em><\/span><\/p>\n

L\u01b0u \u00fd : <\/strong>Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/span><\/p>\n

– Tr\u01b0\u1edbc khi t\u00ednh kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao, v\u00e0 th\u1eddi gian kh\u1ea5u hao kh\u00f4ng qu\u00e1 1 l\u1ea7n t\u1eeb khi s\u1eed d\u1ee5ng<\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/strong> xin chia s\u1ebb v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u1edf b\u00e0i vi\u1ebft:\u00a0<\/span>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

X\u00e1c \u0111\u1ecbnh Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi..<\/p>\n","protected":false},"author":7,"featured_media":6152,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[382],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/975"}],"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=975"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/975\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6152"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=975"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}