{"id":3187,"date":"2021-12-07T11:55:58","date_gmt":"2021-12-07T04:55:58","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3187"},"modified":"2021-12-07T11:55:58","modified_gmt":"2021-12-07T04:55:58","slug":"cac-thong-tu-huong-dan-ve-ke-toan-tscd","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-thong-tu-huong-dan-ve-ke-toan-tscd\/","title":{"rendered":"C\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n TSC\u0110"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt<\/em><\/p>\n<p>C\u00e1c th\u00f4ng t\u01b0 d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh v\u1edbi m\u1ee5c \u0111\u00edch h\u01b0\u1edbng d\u1eabn 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 \u0111\u1ecbnh.<\/p>\n<h2>1. Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC \u201cH\u01b0\u1edbng d\u1eabn 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 \u0111\u1ecbnh\u201d<\/h2>\n<p>Th\u00f4ng t\u01b0 45\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 25-04-2013 nh\u1eb1m h\u01b0\u1edbng d\u1eabn 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 \u0111\u1ecbnh do b\u1ed9 tr\u01b0\u1edfng b\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh<\/p>\n<p>Xem chi ti\u1ebft t\u1ea1i &lt;<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2013-TT-BTC-Che-do-quan-ly-su-dung-va-trich-khau-hao-tai-san-co-dinh-183508.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">link<\/a><\/span>&gt;<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1741\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/xu-ly-hoa-don-dau-vao-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>2. Th\u00f4ng t\u01b0 147\/2016\/TT-BTC \u201cS\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC\u201d<\/h2>\n<p>Th\u00f4ng t\u01b0 147\/2016 \/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 13-10-2016 nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC: H\u01b0\u1edbng d\u1eabn 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 \u0111\u1ecbnh.<\/p>\n<p>Th\u00f4ng t\u01b0 147\/2016 \/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd sau:<\/p>\n<p>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) d\u00f9ng cho thu\u00ea, b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/p>\n<p>T\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba s\u1eed d\u1ee5ng l\u00e0m t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u1eeba \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 cho thu\u00ea th\u00ec ph\u1ea3i t\u00e1ch ri\u00eang v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n TSC\u0110, \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u1ea5u hao ph\u1ea7n t\u00e0i s\u1ea3n doanh nghi\u1ec7p s\u1eed d\u1ee5ng;<\/p>\n<p>N\u1ebfu t\u00e0i s\u1ea3n d\u00f9ng h\u1ed7n h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n TSC\u0110 cho thu\u00ea, b\u00e1n th\u00ec to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n TSC\u0110, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao, t\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn chi ph\u00ed kh\u1ea5u hao h\u1ee3p l\u00fd.<\/p>\n<p>B\u1ed5 sung v\u1ec1 ph\u00e2n lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Lo\u1ea1i 1: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac: l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, nh\u00e0 kho, h\u00e0ng r\u00e0o, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh trang tr\u00ed cho nh\u00e0 c\u1eeda, \u0111\u01b0\u1eddng x\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay, c\u1ea7u t\u00e0u, c\u1ea7u c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0.<\/li>\n<li>Lo\u1ea1i 2: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c, gi\u00e0n khoan trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, c\u1ea7n c\u1ea9u, d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, nh\u1eefng m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb.<\/li>\n<li>Lo\u1ea1i 3: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn: l\u00e0 c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i g\u1ed3m ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng kh\u00f4ng, \u0111\u01b0\u1eddng \u1ed1ng v\u00e0 c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn nh\u01b0 h\u1ec7 th\u1ed1ng th\u00f4ng tin, h\u1ec7 th\u1ed1ng \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng n\u01b0\u1edbc, b\u0103ng t\u1ea3i, \u1ed1ng d\u1eabn kh\u00ed.<\/li>\n<li>Lo\u1ea1i 4: Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd: l\u00e0 nh\u1eefng thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 d\u00f9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y vi t\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, m\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i, ch\u1ed1ng m\u1ed1i m\u1ecdt.<\/li>\n<li>Lo\u1ea1i 5: V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m: l\u00e0 c\u00e1c v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m nh\u01b0 v\u01b0\u1eddn c\u00e0 ph\u00ea, v\u01b0\u1eddn ch\u00e8, v\u01b0\u1eddn cao su, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh&#8230;; s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m nh\u01b0 \u0111\u00e0n voi, \u0111\u00e0n ng\u1ef1a, \u0111\u00e0n tr\u00e2u, \u0111\u00e0n b\u00f2&#8230;<\/li>\n<li>Lo\u1ea1i 6: 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.<\/li>\n<li>Lo\u1ea1i 7: C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c ch\u01b0a li\u1ec7t k\u00ea v\u00e0o s\u00e1u lo\u1ea1i tr\u00ean.<\/li>\n<li>Th\u00f4ng t\u01b0 147\/2016 \/TT-BTC quy \u0111\u1ecbnh TSC\u0110 \u0111\u1ea7u t\u01b0 t\u1eeb v\u1ed1n Nh\u00e0 n\u01b0\u1edbc (TSC\u0110 lo\u1ea1i 6 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1) kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao; thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc v\u00e0 gi\u00e1 b\u00e1n, thanh l\u00fd \u0111\u1ec1u n\u1ed9p th\u0103ng v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<br \/>\n&#8230;<\/li>\n<\/ul>\n<p>Xem chi ti\u1ebft t\u1ea1i &lt;<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-147-2016-TT-BTC-sua-doi-45-2013-TT-BTC-quan-ly-su-dung-trich-khau-hao-tai-san-co-dinh-327129.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">link<\/a><\/span>&gt;<\/p>\n<h2>3. Th\u00f4ng t\u01b0 28\/2017\/TT-BTC \u201cS\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC\u201d<\/h2>\n<p>Th\u00f4ng t\u01b0 28\/2017\/TT-BTC ban h\u00e0nh ng\u00e0y 12-04-20217 \u0111\u01b0\u1ee3c cho l\u00e0 \u0111\u00e3 l\u00e0m r\u00f5 h\u01a1n m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 tr\u00edch kh\u1ea5u hao, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00f3, nh\u01b0: b\u00e3i b\u1ecf kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 147\/2016\/TT-BTC, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC.<\/p>\n<p>Theo \u0111\u00f3, t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p (v\u1eeba d\u00f9ng s\u1ea3n xu\u1ea5t kinh doanh, v\u1eeba \u0111\u1ec3 b\u00e1n, v\u1eeba cho thu\u00ea) th\u00ec doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng ph\u1ea7n nh\u00e0 h\u1ed7n h\u1ee3p theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/p>\n<p>\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e0 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh + cho thu\u00ea (tr\u1eeb cho thu\u00ea t\u00e0i ch\u00ednh) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110, \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo \u0111\u00fang quy \u0111\u1ecbnh (quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a Th\u00f4ng t\u01b0 147\/2016\/TT-BTC th\u00ec ph\u1ea7n nh\u00e0 cho thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao).<\/p>\n<p>Ph\u1ea7n gi\u00e1 tr\u1ecb (di\u1ec7n t\u00edch) nh\u00e0 d\u00f9ng cho m\u1ee5c \u0111\u00edch \u0111\u1ec3 b\u00e1n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao m\u00e0 theo d\u00f5i nh\u01b0 m\u1ed9t h\u00e0ng h\u00f3a, m\u1ed9t t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n.<\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u00e0 h\u1ed7n h\u1ee3p n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (di\u1ec7n t\u00edch) ph\u1ee5c v\u1ee5 cho c\u00e1c m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u1ebf, b\u00e1n th\u00ec to\u00e0n b\u1ed9 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n n\u00e0y doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n TSC\u0110 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/p>\n<p>Xem chi ti\u1ebft t\u1ea1i &lt;<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-28-2017-tt-btc-sua-doi-45-2013-tt-btc-147-2016-tt-btc-trich-khau-hao-tai-san-co-dinh-346227.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">link<\/a><\/span>&gt;<\/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\/cac-thong-tu-huong-dan-ve-ke-toan-tscd\/'><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\/cac-thong-tu-huong-dan-ve-ke-toan-tscd\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 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