{"id":3849,"date":"2024-07-23T18:02:35","date_gmt":"2024-07-23T11:02:35","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3849"},"modified":"2024-07-23T18:02:35","modified_gmt":"2024-07-23T11:02:35","slug":"hach-toan-chi-phi-sua-chua-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-chi-phi-sua-chua-tai-san-co-dinh\/","title":{"rendered":"H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/www.facebook.com\/duchaketoan\/posts\/pfbid02u6kU2G7kJpW3urrTko9k37bzAzAkDFPEqzeyJ47E2MubtdLjUR7Xs3iU6DC6hjZkl\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">S\u01b0u t\u1ea7m<\/span><\/a><\/span><span style=\"font-weight: 400;\">, 15-4-2024<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3850\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03.jpg\" alt=\"\" width=\"1200\" height=\"627\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03-1024x535.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/hach-toan-03-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3i qua qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng v\u0103n ph\u00f2ng\u2026 s\u1ebd b\u1ecb hao m\u00f2n v\u00e0 h\u01b0 h\u1ecfng. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ch\u00fang ta c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ch\u1ea5t kh\u00f4i ph\u1ee5c ho\u1eb7c n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o khi TSC\u0110 b\u1ecb h\u01b0 h\u1ecfng n\u1eb7ng ho\u1eb7c theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt \u0111\u1ea3m b\u1ea3o n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110. Th\u1eddi gian ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa l\u1edbn th\u01b0\u1eddng d\u00e0i, chi ph\u00ed s\u1eeda ch\u1eefa ph\u00e1t sinh nhi\u1ec1u, do v\u1eady doanh nghi\u1ec7p ph\u1ea3i l\u1eadp k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n theo t\u1eebng c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa l\u1edbn.<\/span><\/p>\n<h2><b>1. H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1)<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 241 Chi ph\u00ed x\u00e2y d\u1ef1ng d\u1edf dang<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112, 152, 214\u2026.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p: TSC\u0110 do b\u1ed9 ph\u1eadn c\u00f3 t\u00e0i s\u1ea3n t\u1ef1 ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 242 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa c\u1ea7n ph\u00e2n b\u1ed5 d\u1ea7n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 241<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa l\u1edbn, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 t\u00ednh v\u00e0o chi ph\u00ed SXKD t\u1eebng k\u1ef3, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TK C\u00f3 242 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p: TSC\u0110 do b\u1ed9 ph\u1eadn ph\u1ee5 ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn ph\u1ee5 th\u1ef1c hi\u1ec7n ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa m\u00e0 chi ph\u00ed kh\u00f4ng t\u1eadp h\u1ee3p ri\u00eang cho b\u1ed9 ph\u1eadn ph\u1ee5 th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 nghi\u1ec7p v\u1ee5 \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p: TSC\u0110 s\u1eeda ch\u1eefa do b\u1ed9 ph\u1eadn ph\u1ee5 v\u00e0 DN c\u00f3 t\u1eadp h\u1ee3p ri\u00eang chi ph\u00ed<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 do b\u1ed9 ph\u1eadn ph\u1ee5 ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa m\u00e0 doanh nghi\u1ec7p c\u00f3 t\u1eadp h\u1ee3p chi ph\u00ed ri\u00eang cho t\u1eebng b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5 th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n t\u1eadp h\u1ee3p chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa. Sau \u0111\u00f3 ph\u00e2n b\u1ed5 gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Khi chi ph\u00ed s\u1eeda ch\u1eefa ph\u00e1t sinh, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 621\/622\/627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111\/152\/153\/154,\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 154 Chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 621\/622\/627<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ Khi th\u1ef1c hi\u1ec7n b\u00e0n giao TSC\u0110 s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng th\u00ec c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh do b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ph\u1ee5 cung c\u1ea5p, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 242 (N\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 154 Chi ti\u1ebft cho ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t ph\u1ee5<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi \u0111\u1ed1i v\u1edbi s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng TSC\u0110 t\u1eebng k\u1ef3, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p: doanh nghi\u1ec7p thu\u00ea b\u00ean ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p DN thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb s\u1eeda ch\u1eefa, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642\/242 Chi ph\u00ed s\u1eeda ch\u1eefa<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111\/331\u2026 T\u1ed5ng ti\u1ec1n ph\u1ea3i tr\u1ea3<\/span><\/p>\n<h2><b>2. H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 c\u00f3 t\u00ednh chu k\u1ef3<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 m\u00e0 vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi ph\u00e1t sinh s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<h4><b>N\u1ebfu DN c\u00f3 k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa ngay t\u1eeb \u0111\u1ea7u n\u0103m, \u0111\u00e3 l\u1eadp d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Khi DN \u0111\u00e3 l\u00ean k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 t\u1eeb \u0111\u1ea7u n\u0103m th\u00ec DN c\u00f3 th\u1ec3 tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 theo k\u1ebf ho\u1ea1ch c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng k\u1ef3, k\u1ebf to\u00e1n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 theo k\u1ebf ho\u1ea1ch, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 352 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 2413 S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111\/152\/153\/214\/334\/338\u2026<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 352 (3524) D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 2413 S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh x\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch s\u1ed1 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn th\u1ef1c t\u1ebf ph\u00e1t sinh so v\u1edbi s\u1ed1 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc theo k\u1ebf ho\u1ea1ch (n\u1ebfu c\u00f3), ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">+ N\u1ebfu s\u1ed1 ph\u00e1t sinh th\u1ef1c t\u1ebf l\u1edbn h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc th\u00ec s\u1ebd tr\u00edch b\u1ed5 sung, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 627\/641\/642\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 352 (3524) D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+ N\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc th\u00ec ghi gi\u1ea3m chi ph\u00ed (Theo Lu\u1eadt thu\u1ebf TNDN) ho\u1eb7c ghi t\u0103ng thu nh\u1eadp kh\u00e1c (C\u0103n c\u1ee9 theo VAS 15 \u2013 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 15), ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 352(3524) D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 627\/641\u2026 ho\u1eb7c TK 711 Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n<h4><b>N\u1ebfu DN kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n 2.1<\/span><\/p>\n<h2><b>3. H\u1ea1ch to\u00e1n n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o gi\u00fap TSC\u0110 c\u00f3 n\u0103ng su\u1ea5t l\u00e0m vi\u1ec7c cao h\u01a1n ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u h\u01a1n t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn mang t\u00ednh ch\u1ea5t n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110 h\u1eefu h\u00ecnh sau ghi nh\u1eadn ban \u0111\u1ea7u, ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 241 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111\/152\/331\/334\u2026<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn ho\u00e0n th\u00e0nh \u0111\u01b0a TSC\u0110 v\u00e0o s\u1eed d\u1ee5ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 211 TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 241 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eafm r\u00f5 c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t.<\/span><\/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\/hach-toan-chi-phi-sua-chua-tai-san-co-dinh\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" 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Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[54,118],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-chi-phi-sua-chua-tai-san-co-dinh\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: S\u01b0u t\u1ea7m, 15-4-2024 Tr\u1ea3i qua qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng v\u0103n ph\u00f2ng\u2026 s\u1ebd b\u1ecb hao m\u00f2n v\u00e0 h\u01b0 h\u1ecfng. 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