{"id":992,"date":"2015-07-09T05:17:14","date_gmt":"2015-07-09T05:17:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=992"},"modified":"2015-08-05T05:09:34","modified_gmt":"2015-08-05T05:09:34","slug":"dieu-kien-ap-dung-phuong-phap-khau-hao-nhanh-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=992","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh 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-993\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Phuong-phap-khau-hao-nhanh-tai-san-co-dinh1.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh - anh chinh\" width=\"208\" height=\"193\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Phuong-phap-khau-hao-nhanh-tai-san-co-dinh1.jpg 900w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Phuong-phap-khau-hao-nhanh-tai-san-co-dinh1-300x279.jpg 300w\" sizes=\"(max-width: 208px) 100vw, 208px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao TSC\u0110 v\u1edbi t\u1ef7 l\u1ec7 cao \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y r\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 c\u00f4ng ngh\u1ec7, c\u1ea7n \u00e1p d\u1ee5ng thu h\u1ed3i nhanh v\u1ed1n<\/span><span style=\"font-size: 12pt;\"> \u0111\u1ec3 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 nh\u1eb1m t\u0103ng hi\u1ec7u qu\u1ea3 kinh t\u1ebf.\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Theo \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 13 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-45-cua-bo-tai-chinh\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u1ec3 nhanh ch\u00f3ng \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. 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 nhanh l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m; thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd; s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m. Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao nhanh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao nhanh v\u01b0\u1ee3t 2 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i khung th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00eau t\u1ea1i Ph\u1ee5 l\u1ee5c 1 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, th\u00ec ph\u1ea7n tr\u00edch v\u01b0\u1ee3t m\u1ee9c kh\u1ea5u hao nhanh (qu\u00e1 2 l\u1ea7n) kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp trong k\u1ef3.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ti\u1ebft d \u0110i\u1ec3m 2.2 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u1ec3 nhanh ch\u00f3ng \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1<\/em> <em>\u0111\u1ecbnh. Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao nhanh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy\u00a0\u0111\u1ecbnh tr\u00ean, kh\u1ea5u hao nhanh ch\u1ec9\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi nh\u1eefng doanh nghi\u1ec7p :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khi th\u1ef1c hi\u1ec7n kh\u1ea5u hao nhanh, doanh nghi\u1ec7p v\u1eabn c\u00f3 l\u00e3i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Ch\u1ec9 th\u1ef1c hi\u1ec7n kh\u1ea5u hao nhanh \u0111\u1ed1i<\/span><span style=\"font-size: 12pt;\"> v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m; thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd; s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"text-decoration: underline;\"><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/span> <em>Khi tr\u00edch kh\u1ea5u hao nhanh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch qu\u00e1 02 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi th\u1ef1c hi\u1ec7n\u00a0kh\u1ea5u hao nhanh, doanh nghi\u1ec7p c\u1ea7n l\u00e0m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. H\u00ecnh th\u1ee9c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, ghi r\u00f5 t\u00e0i s\u1ea3n kh\u1ea5u hao nhanh, nguy\u00ean gi\u00e1, t\u1ef7 l\u1ec7, th\u1eddi gian\u00a0kh\u1ea5u hao \u00e1p d\u1ee5ng v\u00e0\u00a0m\u1ee9c kh\u1ea5u hao nhanh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao kh\u00e1c \u1edf b\u00e0i vi\u1ebft sau:\u00a0<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><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao TSC\u0110 v\u1edbi t\u1ef7 l\u1ec7 cao \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y r\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 c\u00f4ng ngh\u1ec7, c\u1ea7n \u00e1p d\u1ee5ng thu h\u1ed3i nhanh v\u1ed1n \u0111\u1ec3 \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":6055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[391],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/992"}],"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=992"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/992\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6055"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=992"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}