{"id":982,"date":"2015-07-09T04:54:08","date_gmt":"2015-07-09T04:54:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=982"},"modified":"2015-08-05T05:08:29","modified_gmt":"2015-08-05T05:08:29","slug":"cac-phuong-phap-trich-khau-hao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=982","title":{"rendered":"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"

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

\u0110\u1ec3 ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, tr\u01b0\u1edbc ti\u00ean c\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

1. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00f3 03 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

” C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao:<\/em><\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng.<\/em><\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/em><\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.”<\/em><\/span><\/p>\n

1.1. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1eddng th\u1eb3ng<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m a Kho\u1ea3n 12 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> c\u00f3 \u0111\u1ecbnh ngh\u0129a v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng nh\u01b0 sau:<\/span><\/p>\n

” Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo m\u1ee9c t\u00ednh \u1ed5n \u0111\u1ecbnh t\u1eebng n\u0103m v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh.”<\/span><\/em><\/span><\/p>\n

Chi ti\u1ebft c\u00e1ch tr\u00edch kh\u1ea5u hao m\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft sau: C\u00e1ch tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/a><\/span><\/p>\n

1.2. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c c\u00f3 c\u00f4ng ngh\u1ec7 \u0111\u00f2i h\u1ecfi ph\u1ea3i thay \u0111\u1ed5i, ph\u00e1t tri\u1ec3n nhanh.<\/em><\/span><\/p>\n

TSC\u0110 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

– L\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng);<\/em><\/span><\/p>\n

– L\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m.”<\/em><\/span><\/p>\n

Chi ti\u1ebft c\u00e1ch tr\u00edch kh\u1ea5u hao m\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft sau: C\u00e1ch tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/p>\n

1.3. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m:<\/em><\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

– Tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m;<\/em><\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t theo c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/em><\/span><\/p>\n

– C\u00f4ng su\u1ea5t s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng th\u1ea5p h\u01a1n 100% c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf.”<\/em><\/span><\/p>\n

Chi ti\u1ebft c\u00e1ch tr\u00edch kh\u1ea5u hao m\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft sau: C\u00e1ch tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/a><\/span><\/p>\n

Ngo\u00e0i c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00ean, n\u1ebfu kinh doanh c\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n, K\u1ebf to\u00e1n Centax<\/strong> xin chia s\u1ebb \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p\u00a0kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh qua b\u00e0i vi\u1ebft sau:<\/span>\u00a0<\/span><\/em>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, tr\u01b0\u1edbc ti\u00ean c\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. 1. C\u00e1c..<\/p>\n","protected":false},"author":7,"featured_media":6053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[121],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/982"}],"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=982"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6053"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=982"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}