{"id":11458,"date":"2025-06-02T08:11:57","date_gmt":"2025-06-02T08:11:57","guid":{"rendered":"https:\/\/mva.vn\/?p=11458"},"modified":"2025-06-02T08:22:56","modified_gmt":"2025-06-02T08:22:56","slug":"8-tai-san-khong-trich-khau-hao-tai-san-co-dinh-tscd-la-gi","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/8-tai-san-khong-trich-khau-hao-tai-san-co-dinh-tscd-la-gi\/","title":{"rendered":"8 T\u00e0i s\u1ea3n Kh\u00f4ng Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 g\u00ec?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/11458\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p m\u1ed9t s\u1ed1 chi ph\u00ed \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd nh\u1ea5t l\u00e0 chi ph\u00ed t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Nh\u01b0ng m\u1ed9t c\u00f3 8 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00f9ng <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> t\u00ecm hi\u1ec3u \u0111\u00f3 l\u00e0 8 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00ec nh\u00e9.<\/span><\/p>\n<h2>I. \u0110\u1ecbnh ngh\u0129a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<h3>1.1 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/h3>\n<p><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 2 lo\u1ea1i:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: C\u00f3 th\u1ec3 &#8220;s\u1edd m\u00f3 \u0111\u01b0\u1ee3c&#8221; \u2013 nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, xe \u00f4 t\u00f4,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh: Kh\u00f4ng th\u1ec3 c\u1ea7m n\u1eafm \u2013 nh\u01b0 ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh, b\u1eb1ng s\u00e1ng ch\u1ebf, th\u01b0\u01a1ng hi\u1ec7u, gi\u1ea5y ph\u00e9p,&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11464\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/8-tai-san-khong-trich-thue-khau-hao-tscd.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/8-tai-san-khong-trich-thue-khau-hao-tscd.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/8-tai-san-khong-trich-thue-khau-hao-tscd-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/8-tai-san-khong-trich-thue-khau-hao-tscd-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3>1.2 Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c hi\u1ec3u theo 1 c\u00e1ch ng\u1eafn g\u1ecdn l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a n\u00f3.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u00a0M\u1ee5c \u0111\u00edch c\u1ee7a kh\u1ea5u hao:<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian (do hao m\u00f2n, l\u1ea1c h\u1eadu c\u00f4ng ngh\u1ec7&#8230;).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh \u0111\u00fang chi ph\u00ed s\u1ea3n xu\u1ea5t \u2013 kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 t\u00ednh thu\u1ebf TNDN, v\u00ec kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ph\u1ed5 bi\u1ebfn:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u2013 chia \u0111\u1ec1u qua c\u00e1c n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n \u2013 t\u00ednh nhi\u1ec1u \u1edf nh\u1eefng n\u0103m \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p theo kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u2013 kh\u1ea5u hao d\u1ef1a tr\u00ean s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><strong>M\u1ed9t ch\u00fat &#8220;t\u1ea7m nh\u00ecn xa&#8221; \u2013 T\u1ea1i sao kh\u1ea5u hao l\u1ea1i quan tr\u1ecdng?<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecb s\u1ed1c chi ph\u00ed khi \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n l\u1edbn.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">T\u1ea1o \u0111i\u1ec1u ki\u1ec7n l\u1eadp k\u1ebf ho\u1ea1ch t\u00e1i \u0111\u1ea7u t\u01b0, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tr\u00e1nh hi\u1ec7n t\u01b0\u1ee3ng \u201cl\u00e3i \u1ea3o\u201d khi b\u1ecf qua kh\u1ea5u hao \u2013 r\u1ea5t nguy hi\u1ec3m trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/dich-vu-ke-toan\/\"><strong>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><\/a><\/span><\/em><\/p>\n<h2>II. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng tr\u00edch kh\u1ea5u hao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/h2>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC (v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan), c\u00f3 m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 nh\u01b0ng l\u1ea1i KH\u00d4NG \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 8 lo\u1ea1i ph\u1ed5 bi\u1ebfn nh\u1ea5t, \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea v\u00e0 gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng:<\/span><\/p>\n<h3>2.1. TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn \u0111ang s\u1eed d\u1ee5ng<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0\u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft th\u1eddi gian kh\u1ea5u hao, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng ti\u1ebfp t\u1ee5c tr\u00edch th\u00eam kh\u1ea5u hao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0V\u00ed d\u1ee5: M\u00e1y CNC \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ee7 5 n\u0103m kh\u1ea5u hao, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3>2.2. TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng ch\u01b0a \u0111\u01b0a ra s\u1eed d\u1ee5ng<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0M\u1ed9t s\u1ed1 doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao TSC\u0110 ngay sau khi ghi nh\u1eadn, nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch th\u00eam n\u1ebfu \u0111\u00e3 h\u1ebft th\u1eddi gian kh\u1ea5u hao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0C\u1ea7n theo d\u00f5i ri\u00eang v\u1ec1 t\u00ecnh tr\u1ea1ng &#8220;kh\u00f4ng s\u1eed d\u1ee5ng&#8221;.<\/span><\/li>\n<\/ul>\n<h3>2.3. TSC\u0110 \u0111\u00e3 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c b\u1ecb m\u1ea5t<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Khi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i th\u1ef1c t\u1ebf ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng c\u00f2n l\u00e0 TSC\u0110 n\u1eefa \u2192 kh\u00f4ng tr\u00edch kh\u1ea5u hao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n x\u1eed l\u00fd thanh l\u00fd, h\u1ee7y, m\u1ea5t\u2026<\/span><\/li>\n<\/ul>\n<h3>2.4. TSC\u0110 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m: t\u00e0i s\u1ea3n d\u00f9ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i (khu vui ch\u01a1i, nh\u00e0 \u0103n, nh\u00e0 xe), ho\u1eb7c d\u00f9ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u1ea5u hao TSC\u0110 h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb khi t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0ng v\u1eabn ph\u1ea3i qu\u1ea3n l\u00fd, theo d\u00f5i t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3>\u00a02.5. TSC\u0110 kh\u00f4ng c\u00f2n trong t\u00ecnh tr\u1ea1ng s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n b\u1ecb h\u1ecfng, \u0111ang s\u1eeda ch\u1eefa, \u0111ang b\u1ea3o tr\u00ec d\u00e0i h\u1ea1n\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng kh\u1ea5u hao trong th\u1eddi gian \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng l\u1ea1i th\u00ec kh\u1ea5u hao ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h3>2.6. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e1t<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0V\u00ed d\u1ee5: Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00e0i tr\u1ee3 cho doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 mi\u1ec5n ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao \u2192 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng chi ph\u00ed t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Tuy v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n (nh\u01b0ng x\u1eed l\u00fd \u0111\u1eb7c th\u00f9).<\/span><\/li>\n<\/ul>\n<h3>\u00a02.7. TSC\u0110 thu\u00ea ho\u1ea1t \u0111\u1ed9ng (kh\u00f4ng ph\u1ea3i thu\u00ea t\u00e0i ch\u00ednh)<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0N\u1ebfu l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng (kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu sau th\u1eddi h\u1ea1n thu\u00ea), th\u00ec t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng ph\u1ea3i t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Chi ph\u00ed thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kinh doanh.<\/span><\/li>\n<\/ul>\n<h3>\u00a02.8. TSC\u0110 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh\/v\u00f4 h\u00ecnh theo quy \u0111\u1ecbnh<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0D\u00f9 doanh nghi\u1ec7p \u201cmu\u1ed1n\u201d ghi nh\u1eadn l\u00e0 TSC\u0110, nh\u01b0ng n\u1ebfu gi\u00e1 tr\u1ecb &lt; 20 tri\u1ec7u \u0111\u1ed3ng, ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng &lt; 1 n\u0103m, th\u00ec kh\u00f4ng \u0111\u1ea1t chu\u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo TSC\u0110 \u2013 ph\u1ea3i ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2>III. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<p><strong>1. L\u01b0u \u00fd v\u1ec1 ph\u00e1p l\u00fd \u2013 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong><\/p>\n<p><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh:<\/b><b><br \/>\n<\/b><b>&#8211; <\/b><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110.<\/span><b><br \/>\n<\/b><b>&#8211; <\/b><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Lu\u1eadt thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan (\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb).<\/span><\/p>\n<p>Th\u1eddi gian tr\u00edch kh\u1ea5u hao ph\u1ea3i n\u1eb1m trong khung th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u2013 kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd r\u00fat ng\u1eafn ho\u1eb7c k\u00e9o d\u00e0i.<\/p>\n<p><b>2. TSC\u0110 ph\u1ea3i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn th\u00ec m\u1edbi \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1 t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (t\u00ednh cho m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i s\u1ea3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1eafm gi\u1eef quy\u1ec1n s\u1edf h\u1eefu v\u00e0 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<p><strong>3. L\u01b0u \u00fd v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao<\/strong><\/p>\n<p><b>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn 1 trong 3 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao sau:<\/b><\/p>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng (ph\u1ed5 bi\u1ebfn nh\u1ea5t):<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho h\u1ea7u h\u1ebft TSC\u0110. M\u1ed7i n\u0103m tr\u00edch m\u1ed9t kho\u1ea3n kh\u1ea5u hao b\u1eb1ng nhau.<\/span><\/li>\n<\/ul>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u1edbi TSC\u0110 c\u00f3 t\u1ed1c \u0111\u1ed9 hao m\u00f2n nhanh, hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u1edf nh\u1eefng n\u0103m \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho TSC\u0110 g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n xu\u1ea5t \u0111\u1ecbnh l\u01b0\u1ee3ng (v\u00ed d\u1ee5: m\u00e1y m\u00f3c d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t).<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u1edbi c\u01a1 quan thu\u1ebf khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng TSC\u0110.<\/span><\/p>\n<p><strong>4. L\u01b0u \u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac kh\u1ea5u hao<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao l\u00e0 t\u1eeb th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/b><\/li>\n<li aria-level=\"1\"><b>Ng\u1eebng tr\u00edch kh\u1ea5u hao khi:<\/b><b><br \/>\n<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u00e3 tr\u00edch \u0111\u1ee7 100% nguy\u00ean gi\u00e1.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, h\u01b0 h\u1ecfng kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">TSC\u0110 t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng tr\u00ean 1 th\u00e1ng tr\u1edf l\u00ean (ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>5. L\u01b0u \u00fd v\u1ec1 h\u1ea1ch to\u00e1n kh\u1ea5u hao<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 627, 641, 642,&#8230; (chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 214 \u2013 T\u00e0i kho\u1ea3n hao m\u00f2n TSC\u0110.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&#8211; Chi ph\u00ed kh\u1ea5u hao c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c t\u00e0i s\u1ea3n c\u00f3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (xe sang v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, bi\u1ec7t th\u1ef1, t\u00e0i s\u1ea3n cho thu\u00ea,&#8230;) s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h2>\u00a0IV. M\u1ed9t s\u1ed1 l\u1ed7i sai th\u01b0\u1eddng g\u1eb7p khi kh\u1ea5u hao TSC\u0110<\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>STT<\/b><\/td>\n<td><b>L\u1ed7i ph\u1ed5 bi\u1ebfn<\/b><\/td>\n<td><b>H\u1ec7 qu\u1ea3<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>1<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>2<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian kh\u1ea5u hao khi n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sai chi ph\u00ed, sai b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>3<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00edch kh\u1ea5u hao c\u1ea3 khi t\u00e0i s\u1ea3n ng\u1eebng s\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed \u1ea3o, d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>4<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean v\u00e0 n\u00e2ng c\u1ea5p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sai ghi nh\u1eadn chi ph\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng theo d\u00f5i chi ti\u1ebft t\u1eebng TSC\u0110<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu minh b\u1ea1ch, kh\u00f3 ki\u1ec3m k\u00ea<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V. M\u1ed9t s\u1ed1 m\u1eb9o t\u1ed1i \u01b0u kh\u1ea5u hao h\u1ee3p l\u00fd<\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng k\u1ebf ho\u1ea1ch kh\u1ea5u hao theo n\u0103m \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m k\u00ea TSC\u0110 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n n\u1ebfu c\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 t\u00ednh n\u0103ng theo d\u00f5i TSC\u0110 \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng kh\u1ea5u hao, tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn th\u1eddi gian kh\u1ea5u hao t\u1ed1i thi\u1ec3u trong khung, gi\u00fap chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ee3p l\u00fd h\u00f3a v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<p>Tr\u00ean l\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 MVA ch\u00fang m\u00ecnh mu\u1ed1n chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc. Mong nh\u1eefng chia s\u1ebb tr\u00ean gi\u00fap ph\u1ea7n n\u00e0o cho c\u00e1c b\u1ea1n n\u1eafm r\u00f5, hi\u1ec3u r\u00f5 h\u01a1n khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 TSC\u0110.","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p m\u1ed9t s\u1ed1 chi ph\u00ed \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd nh\u1ea5t l\u00e0..<\/p>\n","protected":false},"author":1,"featured_media":11463,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}8 t\u00e0i s\u1ea3n Kh\u00f4ng Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u0103m \u0111\u01b0\u1ee3c. 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