{"id":1285,"date":"2023-10-10T01:35:53","date_gmt":"2023-10-10T01:35:53","guid":{"rendered":"https:\/\/life-coach.matbao.website\/tieu-chuan-hach-toan-khau-hao-tai-san-co-dinh-tai-don-vi-su-nghiep-cong-lap\/"},"modified":"2023-10-10T01:35:53","modified_gmt":"2023-10-10T01:35:53","slug":"tieu-chuan-hach-toan-khau-hao-tai-san-co-dinh-tai-don-vi-su-nghiep-cong-lap","status":"publish","type":"post","link":"https:\/\/life-coach.matbao.website\/?p=1285","title":{"rendered":"Ti\u00eau chu\u1ea9n, h\u1ea1ch to\u00e1n, kh\u1ea5u hao\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn ti\u00eau chu\u1ea9n, <\/span>h\u1ea1ch to\u00e1n, <\/span>kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC<\/span><\/h2>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n\n\n\n
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K\u00ecnh th\u01b0a B\u1ed9, t\u00f4i c\u00f3 n\u1ed9i dung n\u00e0y nh\u1edd B\u1ed9 t\u01b0 v\u1ea5n gi\u00fap.<\/p>\n

Theo n\u1ed9i dung t\u1ea1i K3, \u0111i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC<\/a><\/strong> ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 v\u1ec1 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p th\u00ec n\u00eau ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) c\u1ee7a \u0110VSN c\u00f4ng l\u1eadp t\u1ef1 \u0111\u1ea3m b\u1ea3o chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean l\u00e0: \u0110\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/p>\n

Nh\u01b0 v\u1eady, xin h\u1ecfi B\u1ed9 n\u1ebfu nh\u01b0 \u00fd c\u1ee7a n\u1ed9i dung tr\u00ean th\u00ec ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft TSC\u0110 t\u1ea1i \u0110VSNCL t\u1ef1 \u0111\u1ea3m b\u1ea3o chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean l\u00e0 c\u0103n c\u1ee9 theo th\u00f4ng t\u01b0 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 hay sao \u1ea1? v\u00e0 n\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c nguy\u00ean gi\u00e1 l\u00e0 30 tri\u1ec7u th\u00ec \u0111\u1ed1i v\u1edbi TSC\u0110 c\u00f3 nguy\u00ean gi\u00e1 th\u1ea5p h\u01a1n, \u0111\u01a1n v\u1ecb t\u00f4i n\u00ean x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/p>\n

Ch\u00e2n th\u00e0nh c\u00e1m \u01a1n B\u1ed9<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/strong><\/span><\/p>\n\n\n\n
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– T\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 3, kho\u1ea3n 2 \u0110i\u1ec1u 11 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC ng\u00e0y 25\/4\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p:<\/p>\n

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\u201c\u0110i\u1ec1u 3. Ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n

..3. T\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh \u0111\u1ee7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 th\u1eddi gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/p>\n

a) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean.<\/p>\n

b) \u0110\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/p>\n

\u0110i\u1ec1u 11. Ph\u1ea1m vi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh hao m\u00f2n, kh\u1ea5u hao<\/strong><\/p>\n

… 2. C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u1ea3i tr\u00edch kh\u1ea5u hao g\u1ed3m:<\/p>\n

a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0.<\/p>\n

b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh \u0111\u1ee7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/p>\n

… \u0110i\u1ec1u 15. Quy \u0111\u1ecbnh v\u1ec1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 th\u1eddi gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c v\u1edbi t\u1ef7 l\u1ec7 kh\u1ea5u hao theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y, tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c tr\u00edch kh\u1ea5u hao theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p cung c\u1ea5p.\u201d<\/p>\n<\/blockquote>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/p>\n

(i) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean;<\/p>\n

(ii) \u0110\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p (c\u1ee5 th\u1ec3: Th\u00f4ng t\u01b0 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 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 v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC ng\u00e0y 13\/10\/2016, Th\u00f4ng t\u01b0 s\u1ed1 28\/2017\/TT-BTC ng\u00e0y 12\/4\/2017) v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 thay th\u1ebf, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3); theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, tr\u00edch kh\u1ea5u hao th\u1ef1c hi\u1ec7n theo c\u00e1c Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111inh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 Th\u00f4ng t\u01b0 s\u1ed1 23\/2023\/TT-BTC).<\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do thay \u0111\u1ed5i ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n TSC\u0110 gi\u1ea3m do kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 107\/2017\/TT-BTC ng\u00e0y 10\/10\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi v\u1ec1 ch\u00ednh s\u00e1ch, \u0111\u1ec1 ngh\u1ecb C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p tr\u1ea3 l\u1eddi \u0111\u1ed9c gi\u1ea3 L\u00ea Th\u1ecb M\u1ef9 H\u01b0\u01a1ng theo quy \u0111\u1ecbnh.\/.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngu\u1ed3n: www.mof.gov.vn<\/a><\/strong><\/p>\n

Thank & Best Regards!<\/strong><\/em><\/span><\/p>\n

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TRUNG T\u00c2M \u0110\u00c0O T\u1ea0O & T\u01af V\u1ea4N QUY\u1ebeT TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af [PHAN ANH FIRM]<\/span><\/strong><\/p>\n