{"id":7620,"date":"2022-11-25T16:25:41","date_gmt":"2022-11-25T09:25:41","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7620"},"modified":"2025-11-11T13:30:27","modified_gmt":"2025-11-11T06:30:27","slug":"cac-phuong-phap-tinh-khau-hao-tai-san-co-dinh-va-cach-hach-toan-chi-tiet","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-phuong-phap-tinh-khau-hao-tai-san-co-dinh-va-cach-hach-toan-chi-tiet\/","title":{"rendered":"C\u00c1C PH\u01af\u01a0NG PH\u00c1P T\u00cdNH KH\u1ea4U HAO T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH V\u00c0 C\u00c1CH H\u1ea0CH TO\u00c1N CHI TI\u1ebeT"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><em>T\u00f9y thu\u1ed9c v\u00e0o kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng cho t\u1eebng\u00a0<strong>ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh. C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 <strong>ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/strong>, <strong>ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/strong>, <strong>ph\u01b0\u01a1ng ph\u00e1p theo s\u1ed1 l\u01b0\u1ee3ng \u2013 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/strong>. H\u00e3y c\u00f9ng FTS ERP t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao v\u00e0 c\u00e1c ki\u1ebfn th\u1ee9c quan tr\u1ecdng kh\u00e1c li\u00ean quan \u0111\u1ebfn kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/em><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7628 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/3a82b0d6-3b53-414e-b3a2-8b230114f7c3.jpg\" alt=\"\" width=\"1242\" height=\"824\" \/><\/p>\n<p><strong>1.C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao<\/strong><\/p>\n<p>Theo th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u00f3 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau: kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng, kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/p>\n<p><strong>1.1 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng<\/strong><\/p>\n<p><em>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 (\u0110i\u1ec1u 13, th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC);<\/em><\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u hao trung b\u00ecnh h\u1eb1ng n\u0103m:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7621 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/image-2022-11-25t08-35-08-746z.png\" alt=\"\" width=\"956\" height=\"95\" \/><\/p>\n<p><strong>1.2 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nhA<\/strong><\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng \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.<\/p>\n<p><em>Kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao m\u00e0 m\u1ee9c tr\u00edch kh\u1ea5u hao h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 kh\u1ea5u hao nhanh, do \u0111\u00f3 m\u1ee9c kh\u1ea5u hao nh\u1eefng n\u0103m \u0111\u1ea7u r\u1ea5t l\u1edbn, c\u00e1c n\u0103m sau s\u1ebd gi\u1ea3m d\u1ea7n.<\/em><\/p>\n<p>Theo \u0110i\u1ec1u 13 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC: 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 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:<\/p>\n<ul>\n<li>L\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng);<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>M\u1ee9c kh\u1ea5u hao h\u1eb1ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7622 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/image-2022-11-25t08-36-00-969z.png\" alt=\"\" width=\"940\" height=\"102\" \/><\/p>\n<p><strong>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><\/p>\n<p>Theo \u0111i\u1ec1u 13 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb th\u1ecfa m\u00e3n \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u nh\u01b0:<\/p>\n<p>+ Tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m;<\/p>\n<p>+ 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;<\/p>\n<p>+ 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.<\/p>\n<ul>\n<li>M\u1ee9c kh\u1ea5u hao t\u00ednh theo 1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7623 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/image-2022-11-25t08-37-12-642z.png\" alt=\"\" width=\"950\" height=\"88\" \/><\/p>\n<ul>\n<li>M\u1ee9c kh\u1ea5u hao t\u00ednh trong 1 th\u00e1ng:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7624 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/image-2022-11-25t08-37-40-281z.png\" alt=\"\" width=\"944\" height=\"98\" \/><strong>2.Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/strong><\/p>\n<p>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n quan t\u00e2m. \u0110\u1ec3 thu h\u1ed3i l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do s\u1ef1 hao m\u00f2n TSC\u0110, doanh nghi\u1ec7p c\u1ea7n tr\u00edch kh\u1ea5u hao. Kh\u00e1i ni\u1ec7m kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. (Theo m\u1ee5c 9 \u0111i\u1ec1u 2 th\u00f4ng t\u01b0 s\u1ed1: 45\/2013\/TT-BTC)<\/li>\n<li>M\u1ee5c \u0111\u00edch tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 thu h\u1ed3i l\u1ea1i s\u1ed1 v\u1ed1n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><em>Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 03:<\/em><\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao: L\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh ghi tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u1eeb (-) gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3;<\/li>\n<li>S\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh qua c\u00e1c k\u1ef3 kinh doanh c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/li>\n<li>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 hi\u1ec7u s\u1ed1 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf (ho\u1eb7c gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<p><strong>3. Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n<p>Theo kho\u1ea3n 1 \u0111i\u1ec1u 9 th\u00f4ng t\u01b0 s\u1ed1: 45\/2013\/TT-BTC, t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, tr\u1eeb nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \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;<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u1ea5u hao ch\u01b0a h\u1ebft b\u1ecb m\u1ea5t;<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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);<\/li>\n<li>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;<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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);<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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;<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd:\u00a0Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<em>kho\u1ea3n 4 \u0111i\u1ec1u 1 th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/ TT-BTC ng\u00e0y 13\/10\/2016 b\u1ed5 sung kho\u1ea3n 1 \u0111i\u1ec1u 9 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/em>\u00a0kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao, ch\u1ec9 m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i gi\u00e1 tr\u1ecb hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf qu\u1ea3n l\u00fd, khai th\u00e1c, s\u1eed d\u1ee5ng chi ti\u1ebft theo Lo\u1ea1i 6 kho\u1ea3n 2 \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 147.<\/p>\n<p>Ngo\u00e0i ra, theo \u0111i\u1ec1u 9 Th\u00f4ng t\u01b0 45 c\u00e1c nguy\u00ean t\u1eafc kh\u1ea5u hao TSC\u0110:<\/p>\n<ul>\n<li>C\u00e1c kho\u1ea3n\u00a0chi 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\u00a0khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0th\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.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p\u00a0TSC\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\u00a0th\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\u00a0th\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.<\/li>\n<li>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.\u00a0Ch\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\u00a0c\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\u00a0ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd\u00a0c\u1ee7a doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p\u00a0\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.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>\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.<\/p>\n<ul>\n<li>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 ho\u00e1 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).<\/li>\n<li>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.<\/li>\n<li>\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.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>\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 n\u00e0y 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.<\/p>\n<p><strong>4.Th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n<p>Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch: L\u00e0 th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t huy \u0111\u01b0\u1ee3c t\u00e1c d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n<p>Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0<em>theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 45 \/2013\/TT-BTC<\/em>\u00a0v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n;<\/p>\n<p>Khung kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u1ee5 l\u1ee5c I, Th\u00f4ng t\u01b0 s\u1ed1 45 \/2013\/TT-BTC.<\/p>\n<p>Thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao<\/p>\n<p><em>Theo \u0110i\u1ec1u 10 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/em>\u00a0quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n nh\u01b0 sau:<\/p>\n<p>+ Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n<p>+ Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o \u0111\u1ea3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i t\u1ea1i n\u0103m quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i.<\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p>X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/p>\n<p><em>Theo \u0111i\u1ec1u 11 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/em>\u00a0th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>+ Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 20 n\u0103m;<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea, th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng, th\u00ec th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 \u0111\u01b0\u1ee3c ghi tr\u00ean v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9 theo quy \u0111\u1ecbnh (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00eam).<\/p>\n<p>X\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng:<\/p>\n<p>\u2013 Theo kho\u1ea3n 2, \u0111i\u1ec1u 10 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC \u0111\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:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7625 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/image-2022-11-25t08-39-37-329z.png\" alt=\"\" width=\"930\" height=\"282\" \/><\/p>\n<p>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.<\/p>\n<p><strong>5.H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao TSC\u0110<\/strong><\/p>\n<p><strong>5.1 \u0110\u1ecbnh k\u1ef3( cu\u1ed1i m\u1ed7i th\u00e1ng), k\u1ebf to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng t\u00ednh tr\u00edch kh\u1ea5u hao TSC\u0110<\/strong><\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o t\u00ednh kh\u1ea5u hao TSC\u0110 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7627 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/image-2022-11-25t07-48-46-614z-1.png\" alt=\"\" width=\"922\" height=\"306\" \/><\/p>\n<p><strong>5.2 H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110<\/strong><\/p>\n<p>C\u00e1ch h\u1ea1ch to\u00e1n khi thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/p>\n<p><strong><u>B\u00fat to\u00e1n 1: ghi nh\u1eadn thu nh\u1eadp khi nh\u01b0\u1ee3ng b\u00e1n: <\/u><\/strong><\/p>\n<p>N\u1ee3 TK 111, 112, 131,\u2026<\/p>\n<p>C\u00f3 TK 711 \u2013 thu nh\u1eadp kh\u00e1c ( gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n<p>C\u00f3 \u00a0TK 3331- thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<p><strong><u>B\u00fat to\u00e1n 2: ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/u><\/strong><\/p>\n<p>N\u1ee3 TK 214 \u2013 hao m\u00f2n TSC\u0110( gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/p>\n<p>N\u1ee3 TK 811 \u2013 chi ph\u00ed kh\u00e1c ( gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n<p>C\u00f3 TK 211- TSC\u0110 h\u1eefu h\u00ecnh ( nguy\u00ean gi\u00e1)<\/p>\n<p>C\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 , h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 811 \u2013 chi ph\u00ed kh\u00e1c<\/p>\n<p>N\u1ee3 TK 133 \u2013 thu\u1ebf GTGT<\/p>\n<p>C\u00f3 TK 111, 112, 141, \u2026<\/p>\n<p><strong>6.Nh\u1eefng l\u01b0u \u00fd v\u1ec1 nghi\u1ec7p v\u1ee5 kh\u1ea5u hao TSC\u0110<\/strong><\/p>\n<ul>\n<li>K\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng cho kh\u1ea5u hao TSC\u0110 trong doanh nghi\u1ec7p l\u00e0 theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 03, 04; Quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 Cho thu\u00ea t\u00e0i ch\u00ednh, TSC\u0110 v\u00f4 h\u00ecnh, Hao m\u00f2n TSC\u0110\u2026<\/li>\n<li>\u00c1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh chi ph\u00ed kh\u1ea5u hao v\u1edbi ph\u01b0\u01a1ng ph\u00e1p m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 tr\u00edch kh\u1ea5u hao cho TSC\u0110.<\/li>\n<li>N\u1ebfu c\u00f3 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao th\u00ec ph\u1ea3i x\u1eed l\u00fd sao cho ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u00e0 m\u1ee5c \u0111\u00edch thay \u0111\u1ed5i (\u0111\u0103ng k\u00fd l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao), tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m (tr\u00ecnh b\u00e0y tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh).<\/li>\n<\/ul>\n<p>Hi\u1ec7n nay c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m<\/a> h\u1ed7 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p. Tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 m\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng t\u1ed1t v\u1ec1 nghi\u1ec7p v\u1ee5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a>\u00a0\u00a0\u2013 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n s\u1ebd h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n theo d\u00f5i kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>L\u1eadp th\u1ebb chi ti\u1ebft t\u00e0i s\u1ea3n: theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ean t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 th\u00e1ng kh\u1ea5u hao, ng\u00e0y \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, l\u00fd do h\u00ecnh th\u00e0nh, ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 ban \u0111\u1ea7u, m\u1ee9c kh\u1ea5u hao ban \u0111\u1ea7u, t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i.<\/li>\n<li>L\u1eadp c\u00e1c phi\u1ebfu bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n: ng\u1eebng kh\u1ea5u hao, t\u0103ng gi\u1ea3m \u0111\u00e1nh gi\u00e1 l\u1ea1i, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn, \u0111i\u1ec1u chuy\u1ec3n.<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 theo ngu\u1ed3n v\u1ed1n, t\u00ednh kh\u1ea5u hao theo th\u00e1ng, ho\u1eb7c t\u00ednh hao m\u00f2n theo n\u0103m.<\/li>\n<li>K\u1ebft n\u1ed1i ph\u00e2n h\u1ec7 k\u1ebf to\u00e1n t\u00f4ng h\u1ee3p, k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n\u2026<\/li>\n<\/ul>\n<p>v\u00e0 nhi\u1ec1u t\u00ednh n\u0103ng n\u1ed5i b\u1eadt kh\u00e1c<\/p>\n<p>Tham kh\u1ea3o th\u00eam:<\/p>\n<p><a href=\"https:\/\/fts.com.vn\/review-phan-mem-ke-toan-tai-chinh-fts-erp-phan-mem-quan-ly-doanh-nghiep-toan-dien\/\">Review ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh FTS ERP- Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p to\u00e0n di\u1ec7n<\/a><\/p>\n<p>Li\u00ean h\u1ec7 ngay hotline <strong>024.3748.0398<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft v\u1ec1 <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; T\u00f9y thu\u1ed9c v\u00e0o kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng cho t\u1eebng\u00a0ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh. C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong 3 [&hellip;]<\/p>\n","protected":false},"featured_media":13592,"template":"","article_category":[10],"class_list":["post-7620","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13592"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7620"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}