{"id":14264,"date":"2026-01-27T06:40:39","date_gmt":"2026-01-27T06:40:39","guid":{"rendered":"https:\/\/mva.vn\/?p=14264"},"modified":"2026-01-27T06:50:10","modified_gmt":"2026-01-27T06:50:10","slug":"hach-toan-chi-phi-sua-chua-tai-san-co-dinh-va-nang-cap-tscd-2","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/hach-toan-chi-phi-sua-chua-tai-san-co-dinh-va-nang-cap-tscd-2\/","title":{"rendered":"H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 n\u00e2ng c\u1ea5p TSC\u0110"},"content":{"rendered":"

Sorry, this entry is only available in 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>

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi vi\u1ec7c <\/span>s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ho\u1eb7c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/b> nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i\u2026 Tuy nhi\u00ean, <\/span>kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n chi cho TSC\u0110 \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u1ed1ng nhau<\/b>. Vi\u1ec7c ph\u00e2n bi\u1ec7t <\/span>chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/b> v\u00e0 <\/span>chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110<\/b> c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 <\/span>b\u1ea3n ch\u1ea5t \u2013 nguy\u00ean t\u1eafc \u2013 c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 n\u00e2ng c\u1ea5p TSC\u0110<\/b> theo \u0111\u00fang <\/span>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b> v\u00e0 th\u1ef1c ti\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

I. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? V\u00ec sao chi ph\u00ed s\u1eeda ch\u1eefa \u2013 n\u00e2ng c\u1ea5p TSC\u0110 d\u1ec5 sai?<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, <\/span>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3:<\/span><\/p>\n

    \n
  • Th\u1eddi gian s\u1eed d\u1ee5ng <\/span>tr\u00ean 1 n\u0103m<\/b><\/li>\n
  • Nguy\u00ean gi\u00e1 t\u1eeb <\/span>30 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><\/li>\n
  • Doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh<\/span><\/li>\n<\/ul>\n

    Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, TSC\u0110 s\u1ebd:<\/span><\/p>\n

      \n
    • Hao m\u00f2n t\u1ef1 nhi\u00ean<\/span><\/li>\n
    • Gi\u1ea3m hi\u1ec7u su\u1ea5t<\/span><\/li>\n
    • L\u1ed7i th\u1eddi c\u00f4ng ngh\u1ec7<\/span><\/li>\n
    • Kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng nhu c\u1ea7u s\u1ea3n xu\u1ea5t ban \u0111\u1ea7u<\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

      \ud83d\udc49 T\u1eeb \u0111\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n:<\/span><\/p>\n

        \n
      • S\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng<\/b><\/li>\n
      • C\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng<\/b><\/li>\n<\/ul>\n

        Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n

          \n
        • Ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn v\u00e0o chi ph\u00ed trong k\u1ef3<\/span><\/li>\n
        • Kh\u00f4ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa nhi\u1ec1u k\u1ef3<\/span><\/li>\n
        • Kh\u00f4ng ghi t\u0103ng nguy\u00ean gi\u00e1 khi n\u00e2ng c\u1ea5p TSC\u0110<\/span><\/li>\n
        • H\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n \u2192 <\/span>b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/li>\n<\/ul>\n

          II. Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 l\u00e0 g\u00ec?<\/b><\/h2>\n

          2.1. Kh\u00e1i ni\u1ec7m<\/b><\/h3>\n

          Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/b> l\u00e0 c\u00e1c kho\u1ea3n chi nh\u1eb1m:<\/span><\/p>\n

            \n
          • Kh\u1eafc ph\u1ee5c h\u01b0 h\u1ecfng<\/span><\/li>\n
          • Duy tr\u00ec t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng<\/span><\/li>\n
          • Kh\u00f4i ph\u1ee5c c\u00f4ng su\u1ea5t, t\u00ednh n\u0103ng ban \u0111\u1ea7u c\u1ee7a TSC\u0110<\/span><\/li>\n<\/ul>\n

            \ud83d\udccc <\/span>Kh\u00f4ng l\u00e0m t\u0103ng c\u00f4ng su\u1ea5t, kh\u00f4ng k\u00e9o d\u00e0i \u0111\u00e1ng k\u1ec3 th\u1eddi gian s\u1eed d\u1ee5ng, kh\u00f4ng thay \u0111\u1ed5i t\u00ednh n\u0103ng c\u01a1 b\u1ea3n<\/b> c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

            2.2. V\u00ed d\u1ee5 chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/b><\/h3>\n
              \n
            • Thay linh ki\u1ec7n hao m\u00f2n c\u1ee7a m\u00e1y m\u00f3c<\/span><\/li>\n
            • S\u01a1n s\u1eeda nh\u00e0 x\u01b0\u1edfng<\/span><\/li>\n
            • B\u1ea3o d\u01b0\u1ee1ng \u0111\u1ecbnh k\u1ef3 d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t<\/span><\/li>\n
            • S\u1eeda ch\u1eefa xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 kinh doanh<\/span><\/li>\n
            • Thay m\u00e1i, s\u1eeda h\u1ec7 th\u1ed1ng \u0111i\u1ec7n, n\u01b0\u1edbc c\u0169<\/span><\/li>\n<\/ul>\n

              III. Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/b><\/h2>\n

              3.1. S\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean (nh\u1ecf)<\/b><\/h3>\n

              \u0110\u1eb7c \u0111i\u1ec3m:<\/span><\/p>\n

                \n
              • Gi\u00e1 tr\u1ecb nh\u1ecf<\/span><\/li>\n
              • Ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean<\/span><\/li>\n
              • Kh\u00f4ng \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn k\u1ebft c\u1ea5u TSC\u0110<\/span><\/li>\n<\/ul>\n

                \u27a1 <\/span>H\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3<\/b><\/p>\n

                3.2. S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/b><\/h3>\n

                \u0110\u1eb7c \u0111i\u1ec3m:<\/span><\/p>\n

                  \n
                • Gi\u00e1 tr\u1ecb l\u1edbn<\/span><\/li>\n
                • Kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean<\/span><\/li>\n
                • C\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n<\/span><\/li>\n<\/ul>\n

                  \u27a1 <\/span>\u0110\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed<\/b> n\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn<\/span><\/p>\n

                  IV. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 theo Th\u00f4ng t\u01b0 200<\/b><\/h2>\n

                  4.1. H\u1ea1ch to\u00e1n s\u1eeda ch\u1eefa nh\u1ecf, th\u01b0\u1eddng xuy\u00ean<\/b><\/h3>\n

                  Khi ph\u00e1t sinh chi ph\u00ed:<\/span><\/p>\n

                  N\u1ee3 TK 627, 641, 642 (t\u00f9y m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng TSC\u0110)<\/span><\/p>\n

                  N\u1ee3 TK 133 (n\u1ebfu c\u00f3 VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

                  \u00a0\u00a0\u00a0C\u00f3 TK 111, 112, 331<\/span><\/p>\n

                  \ud83d\udc49 To\u00e0n b\u1ed9 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn <\/span>ngay trong k\u1ef3<\/b>.<\/span><\/p>\n

                  4.2. H\u1ea1ch to\u00e1n s\u1eeda ch\u1eefa l\u1edbn \u2013 ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/b><\/h3>\n

                  Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p <\/span>kh\u00f4ng ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110<\/b> nh\u01b0ng chi ph\u00ed l\u1edbn, s\u1eed d\u1ee5ng cho nhi\u1ec1u k\u1ef3:<\/span><\/p>\n

                  B\u01b0\u1edbc 1: T\u1eadp h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa<\/b><\/p>\n

                  N\u1ee3 TK 2413 \u2013 S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/p>\n

                  N\u1ee3 TK 133<\/span><\/p>\n

                  \u00a0\u00a0\u00a0C\u00f3 TK 111, 112, 331<\/span><\/p>\n

                  B\u01b0\u1edbc 2: Khi ho\u00e0n th\u00e0nh s\u1eeda ch\u1eefa<\/b><\/p>\n

                  N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n

                  \u00a0\u00a0\u00a0C\u00f3 TK 2413<\/span><\/p>\n

                  B\u01b0\u1edbc 3: Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0o chi ph\u00ed<\/b><\/p>\n

                  N\u1ee3 TK 627, 641, 642<\/span><\/p>\n

                  \u00a0\u00a0\u00a0C\u00f3 TK 242<\/span><\/p>\n

                  \ud83d\udccc Th\u1eddi gian ph\u00e2n b\u1ed5 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng <\/span>ph\u1ea3i h\u1ee3p l\u00fd, nh\u1ea5t qu\u00e1n<\/b>.<\/span><\/p>\n

                  V. Chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110 l\u00e0 g\u00ec?<\/b><\/h2>\n

                  5.1. Kh\u00e1i ni\u1ec7m<\/b><\/h3>\n

                  Chi ph\u00ed n\u00e2ng c\u1ea5p TSC\u0110<\/b> l\u00e0 c\u00e1c kho\u1ea3n chi:<\/span><\/p>\n

                    \n
                  • L\u00e0m t\u0103ng c\u00f4ng su\u1ea5t<\/span><\/li>\n
                  • N\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m<\/span><\/li>\n
                  • K\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng<\/span><\/li>\n
                  • Thay \u0111\u1ed5i t\u00ednh n\u0103ng, c\u00f4ng d\u1ee5ng c\u1ee7a TSC\u0110<\/span><\/li>\n<\/ul>\n

                    => <\/span>\u0110\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110<\/b><\/p>\n

                    5.2. V\u00ed d\u1ee5 n\u00e2ng c\u1ea5p TSC\u0110<\/b><\/h3>\n
                      \n
                    • L\u1eafp th\u00eam b\u1ed9 ph\u1eadn m\u1edbi l\u00e0m t\u0103ng c\u00f4ng su\u1ea5t m\u00e1y<\/span><\/li>\n
                    • C\u1ea3i t\u1ea1o nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t<\/span><\/li>\n
                    • N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m \u0111i\u1ec1u khi\u1ec3n m\u00e1y m\u00f3c<\/span><\/li>\n
                    • Thay \u0111\u1ed9ng c\u01a1 m\u1edbi m\u1ea1nh h\u01a1n cho thi\u1ebft b\u1ecb c\u0169<\/span><\/li>\n<\/ul>\n

                      VI. Nguy\u00ean t\u1eafc ph\u00e2n bi\u1ec7t s\u1eeda ch\u1eefa v\u00e0 n\u00e2ng c\u1ea5p TSC\u0110<\/b><\/h2>\n\n\n\n\n\n\n\n\n
                      \n

                      Ti\u00eau ch\u00ed<\/b><\/p>\n<\/td>\n

                      		\n

                      S\u1eeda ch\u1eefa TSC\u0110<\/b><\/p>\n<\/td>\n

                      		\n

                      N\u00e2ng c\u1ea5p TSC\u0110<\/b><\/p>\n<\/td>\n<\/tr>\n

                      \n

                      M\u1ee5c \u0111\u00edch<\/span><\/p>\n<\/td>\n

                      		\n

                      Duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng<\/span><\/p>\n<\/td>\n

                      		\n

                      N\u00e2ng cao n\u0103ng l\u1ef1c<\/span><\/p>\n<\/td>\n<\/tr>\n

                      \n

                      C\u00f4ng su\u1ea5t<\/span><\/p>\n<\/td>\n

                      		\n

                      Kh\u00f4ng t\u0103ng<\/span><\/p>\n<\/td>\n

                      		\n

                      C\u00f3 t\u0103ng<\/span><\/p>\n<\/td>\n<\/tr>\n

                      \n

                      Th\u1eddi gian s\u1eed d\u1ee5ng<\/span><\/p>\n<\/td>\n

                      		\n

                      Kh\u00f4ng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3<\/span><\/p>\n<\/td>\n

                      		\n

                      K\u00e9o d\u00e0i r\u00f5 r\u1ec7t<\/span><\/p>\n<\/td>\n<\/tr>\n

                      \n

                      H\u1ea1ch to\u00e1n<\/span><\/p>\n<\/td>\n

                      		\n

                      Chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5<\/span><\/p>\n<\/td>\n

                      		\n

                      T\u0103ng nguy\u00ean gi\u00e1<\/span><\/p>\n<\/td>\n<\/tr>\n

                      \n

                      Kh\u1ea5u hao<\/span><\/p>\n<\/td>\n

                      		\n

                      Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/p>\n<\/td>\n

                      		\n

                      Kh\u1ea5u hao l\u1ea1i<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                      \ud83d\udc49 <\/span>B\u1ea3n ch\u1ea5t kinh t\u1ebf quan tr\u1ecdng h\u01a1n t\u00ean g\u1ecdi tr\u00ean h\u00f3a \u0111\u01a1n<\/b>.<\/span><\/p>\n

                      VII. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed n\u00e2ng c\u1ea5p TSC\u0110<\/b><\/h2>\n

                      7.1. T\u1eadp h\u1ee3p chi ph\u00ed n\u00e2ng c\u1ea5p<\/b><\/h3>\n

                      N\u1ee3 TK 241 \u2013 XDCB d\u1edf dang<\/span><\/p>\n

                      N\u1ee3 TK 133<\/span><\/p>\n

                      C\u00f3 TK 111, 112, 331<\/span><\/p>\n

                      7.2. Khi ho\u00e0n th\u00e0nh n\u00e2ng c\u1ea5p<\/b><\/h3>\n

                      N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n

                      C\u00f3 TK 241<\/span><\/p>\n

                      \u27a1 Doanh nghi\u1ec7p <\/span>x\u00e1c \u0111\u1ecbnh l\u1ea1i th\u1eddi gian kh\u1ea5u hao c\u00f2n l\u1ea1i<\/b> c\u1ee7a TSC\u0110 theo t\u00ecnh tr\u1ea1ng m\u1edbi.<\/span><\/p>\n

                      VIII. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h2>\n

                      8.1. \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110<\/b><\/h3>\n
                        \n
                      • \u0110\u01b0\u1ee3c t\u00ednh v\u00e0o <\/span>chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><\/li>\n
                      • Ph\u1ea3i c\u00f3:<\/span>\n
                          \n
                        • H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p<\/span><\/li>\n
                        • Thanh to\u00e1n kh\u00f4ng ti\u1ec1n m\u1eb7t (n\u1ebfu > 20 tri\u1ec7u)<\/span><\/li>\n
                        • Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                          8.2. \u0110\u1ed1i v\u1edbi chi ph\u00ed n\u00e2ng c\u1ea5p TSC\u0110<\/b><\/h3>\n
                            \n
                          • Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ngay<\/span><\/li>\n
                          • Ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb <\/span>th\u00f4ng qua chi ph\u00ed kh\u1ea5u hao<\/b><\/li>\n
                          • N\u1ebfu h\u1ea1ch to\u00e1n sai \u2192 <\/span>b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n<\/b><\/li>\n<\/ul>\n

                            IX. M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n c\u1ea7n nh\u1edb<\/b><\/h2>\n

                            \u2714 L\u1eadp <\/span>bi\u00ean b\u1ea3n nghi\u1ec7m thu s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p<\/b><\/p>\n

                            \u2714 C\u00f3 <\/span>quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa l\u1edbn \/ c\u1ea3i t\u1ea1o TSC\u0110<\/b><\/p>\n

                            \u2714 X\u00e1c \u0111\u1ecbnh r\u00f5 <\/span>m\u1ee5c \u0111\u00edch v\u00e0 hi\u1ec7u qu\u1ea3 kinh t\u1ebf<\/b><\/p>\n

                            \u2714 Th\u1ed1ng nh\u1ea5t c\u00e1ch h\u1ea1ch to\u00e1n gi\u1eefa k\u1ebf to\u00e1n \u2013 thu\u1ebf<\/span><\/p>\n

                            \u2714 Tr\u00e1nh gom chi ph\u00ed n\u00e2ng c\u1ea5p v\u00e0o s\u1eeda ch\u1eefa \u0111\u1ec3 gi\u1ea3m thu\u1ebf tr\u01b0\u1edbc m\u1eaft<\/span><\/p>\n

                            \ud83d\udc49 L\u1ee3i \u00edch ng\u1eafn h\u1ea1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn <\/span>r\u1ee7i ro thu\u1ebf d\u00e0i h\u1ea1n<\/b>.<\/span><\/p>\n

                            X. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                            Vi\u1ec7c <\/span>h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 n\u00e2ng c\u1ea5p TSC\u0110<\/b> kh\u00f4ng ch\u1ec9 l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn:<\/span><\/p>\n

                              \n
                            • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n
                            • Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/li>\n
                            • Ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n

                              Doanh nghi\u1ec7p c\u1ea7n <\/span>ph\u00e2n bi\u1ec7t \u0111\u00fang b\u1ea3n ch\u1ea5t s\u1eeda ch\u1eefa \u2013 n\u00e2ng c\u1ea5p<\/b>, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n <\/span>ph\u00f9 h\u1ee3p, th\u1eadn tr\u1ecdng v\u00e0 nh\u1ea5t qu\u00e1n<\/b>, \u0111\u00fang tinh th\u1ea7n c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n

                              Trong k\u1ebf to\u00e1n, <\/span>\u0111\u00fang ngay t\u1eeb \u0111\u1ea7u<\/b> lu\u00f4n r\u1ebb h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi <\/span>s\u1eeda sai khi quy\u1ebft to\u00e1n<\/b>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                              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, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ho\u1eb7c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1..<\/p>\n","protected":false},"author":1,"featured_media":14265,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 n\u00e2ng c\u1ea5p TSC\u0110. 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