{"id":2829,"date":"2021-10-11T10:27:42","date_gmt":"2021-10-11T03:27:42","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2829"},"modified":"2021-10-11T10:27:42","modified_gmt":"2021-10-11T03:27:42","slug":"9-khoan-khau-hao-tscd-khong-duoc-tru-khi-quyet-toan-thue-tndn","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/9-khoan-khau-hao-tscd-khong-duoc-tru-khi-quyet-toan-thue-tndn\/","title":{"rendered":"9 kho\u1ea3n kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook, 27-9-2021<\/em><\/p>\n<p>Chi ph\u00ed tr\u00edch kh\u1ea5u hao cho TSC\u0110 l\u00e0 m\u1ed9t kho\u1ea3n chi kh\u00f4ng h\u1ec1 nh\u1ecf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i kho\u1ea3n tr\u00edch kh\u1ea5u hao TSC\u0110 n\u00e0o c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb, c\u1ee5 th\u1ec3 c\u00f3 9 Kho\u1ea3n kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN nh\u01b0 sau.<\/p>\n<p>1. Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p>Nh\u1eefng TSC\u0110 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i Doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, nh\u01b0:<\/p>\n<ul>\n<li>Nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 TSC\u0110 l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean;<\/li>\n<li>B\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe;<\/li>\n<li>Xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/li>\n<li>Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed mua s\u1eafm m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 TSC\u0110 d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p>2. Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a Doanh nghi\u1ec7p (Tr\u1eeb TSC\u0110 thu\u00ea mua t\u00e0i ch\u00ednh).<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1697\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2.jpg\" alt=\"\" width=\"1200\" height=\"631\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-300x158.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-1024x538.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-768x404.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-100x53.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>3. Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi 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 theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n<p>4. Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c 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 TSC\u0110.<\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao TSC\u0110 m\u00e0 Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao (V\u00ed d\u1ee5: Th\u00f4ng b\u00e1o l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng,&#8230;).<\/p>\n<p>H\u00e0ng n\u0103m Doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao TSC\u0110 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 TSC\u0110 k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh (N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n).<\/p>\n<p>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 TSC\u0110 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 TSC\u0110. 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.<\/p>\n<p>C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 TSC\u0110 c\u00f3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n n\u00e0y c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n<p>\u0110\u1ed1i v\u1edbi TSC\u0110 t\u1ef1 l\u00e0m nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n,&#8230; kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/p>\n<p>Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb.<\/p>\n<p>5. Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n C\u00e1c \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ean Doanh nghi\u1ec7p m\u00e0 Doanh nghi\u1ec7p n\u00e0y trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd Doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd m\u1ed9t trong c\u00e1c ng\u00e0nh ngh\u1ec1: V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch, kh\u00e1ch s\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh.<\/li>\n<li>\u00d4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a xe \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 th\u1ef1c mua TSC\u0110 tr\u1eeb (-) S\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a TSC\u0110 theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe.<\/p>\n<p>6. Ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n: T\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n c\u1ee7a c\u00e1c Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao TSC\u0110 nh\u01b0ng trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd Doanh nghi\u1ec7p c\u1ee7a Doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/p>\n<p>7. Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<p>C\u1ee5 th\u1ec3 h\u01a1n, n\u1ebfu Doanh nghi\u1ec7p c\u00f3 c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t (Nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng, c\u1eeda h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh) kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y th\u00ec Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi chi ph\u00ed kh\u1ea5u hao:<\/p>\n<ul>\n<li>C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t mang t\u00ean Doanh nghi\u1ec7p (Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a Doanh nghi\u1ec7p) ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa Doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea5t v\u00e0 \u0110\u1ea1i di\u1ec7n Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng (Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111i thu\u00ea ho\u1eb7c \u0111i m\u01b0\u1ee3n).<\/li>\n<li>H\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u00e0n giao k\u00e8m theo h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng mang t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a Doanh nghi\u1ec7p.<\/li>\n<li>C\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd TSC\u0110.<\/li>\n<\/ul>\n<p>8. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a Doanh nghi\u1ec7p \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng th\u00ec Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u00f3 trong th\u1eddi gian t\u1ea1m d\u1eebng n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>Vi\u1ec7c d\u1eebng TSC\u0110 x\u1ea3y ra do s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 v\u1edbi th\u1eddi gian d\u01b0\u1edbi 09 th\u00e1ng ho\u1eb7c \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 di d\u1eddi di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, \u0111\u1ec3 b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng theo \u0111\u1ecbnh k\u1ef3, v\u1edbi th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng; Sau \u0111\u00f3 TSC\u0110 ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<br \/>\nDoanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, l\u00fd do c\u1ee7a vi\u1ec7c t\u1ea1m d\u1eebng TSC\u0110 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/li>\n<li>Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p>9. Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh; TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n<p>Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (T\u00e0i s\u1ea3n) ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/9-khoan-khau-hao-tscd-khong-duoc-tru-khi-quyet-toan-thue-tndn\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/9-khoan-khau-hao-tscd-khong-duoc-tru-khi-quyet-toan-thue-tndn\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" 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