{"id":16386,"date":"2026-08-05T02:43:57","date_gmt":"2026-08-05T02:43:57","guid":{"rendered":"https:\/\/mva.vn\/?p=16386"},"modified":"2026-08-05T02:43:57","modified_gmt":"2026-08-05T02:43:57","slug":"cach-xac-dinh-chi-phi-khau-hao-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-xac-dinh-chi-phi-khau-hao-duoc-tru-khi-tinh-thue-tndn\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"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>

C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 n\u1ed9i dung quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Ch\u1ec9 nh\u1eefng kho\u1ea3n kh\u1ea5u hao \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u00e0 quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed kh\u1ea5u hao s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi thanh tra, ki\u1ec3m tra thu\u1ebf.<\/p>\n

I. Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec?<\/h2>\n

 <\/p>\n

1<\/h3>\n
\"C\u00e1ch
C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/figcaption><\/figure>\n

.1. Kh\u00e1i ni\u1ec7m chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n

Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi ph\u00ed chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5.<\/p>\n

1.2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb c\u0103n c\u1ee9 v\u00e0o:<\/p>\n

    \n
  • Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025.<\/li>\n
  • Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN.<\/li>\n
  • Quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
  • C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n

    1.3. Nguy\u00ean t\u1eafc chung<\/h3>\n

    Kho\u1ea3n kh\u1ea5u hao ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi:<\/p>\n

      \n
    • L\u00e0 kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
    • \u0110\u01b0\u1ee3c tr\u00edch \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n
    • Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n
    • C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n

      II. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/h2>\n

      2.1. T\u00e0i s\u1ea3n ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n

      Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

      N\u1ebfu t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 TSC\u0110 th\u00ec kho\u1ea3n kh\u1ea5u hao s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

      2.2. Thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n qu\u1ea3n l\u00fd h\u1ee3p ph\u00e1p<\/h3>\n

      T\u00e0i s\u1ea3n ph\u1ea3i thu\u1ed9c:<\/p>\n

        \n
      • Quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p; ho\u1eb7c<\/li>\n
      • Quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (v\u00ed d\u1ee5: t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh).<\/li>\n<\/ul>\n

        Doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p.<\/p>\n

        2.3. S\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/h3>\n

        TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o doanh thu.<\/p>\n

        \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh ph\u1ea7n kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

        III. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed kh\u1ea5u hao kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/h2>\n

        3.1. Tr\u00edch kh\u1ea5u hao kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

        C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n

          \n
        • Tr\u00edch v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/li>\n
        • Tr\u00edch sai th\u1eddi gian kh\u1ea5u hao.<\/li>\n
        • Tr\u00edch sai ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao.<\/li>\n
        • Tr\u00edch khi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n

          C\u00e1c kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

          3.2. Kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n

          V\u00ed d\u1ee5:<\/p>\n

            \n
          • Nh\u00e0 \u1edf ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n.<\/li>\n
          • Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 nhu c\u1ea7u c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p.<\/li>\n
          • T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n

            Kho\u1ea3n kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

            3.3. Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1<\/h3>\n

            Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

              \n
            • H\u1ee3p \u0111\u1ed3ng mua b\u00e1n.<\/li>\n
            • H\u00f3a \u0111\u01a1n.<\/li>\n
            • Bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
            • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
            • H\u1ed3 s\u01a1 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n

              N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p c\u1ee7a t\u00e0i s\u1ea3n th\u00ec chi ph\u00ed kh\u1ea5u hao c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i.<\/p>\n

              IV. C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb<\/h2>\n

              4.1. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n<\/h3>\n

              Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nguy\u00ean gi\u00e1 TSC\u0110 theo quy \u0111\u1ecbnh.<\/p>\n

              Nguy\u00ean gi\u00e1 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh m\u1ee9c kh\u1ea5u hao h\u1eb1ng n\u0103m.<\/p>\n

              4.2. X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao<\/h3>\n

              Th\u1eddi gian kh\u1ea5u hao ph\u1ea3i n\u1eb1m trong khung th\u1eddi gian do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n

              Vi\u1ec7c t\u1ef1 \u00fd r\u00fat ng\u1eafn ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian kh\u1ea5u hao kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

              4.3. X\u00e1c \u0111\u1ecbnh s\u1ed1 kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n

              Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 ph\u1ea7n kh\u1ea5u hao:<\/p>\n

                \n
              • \u0110\u01b0\u1ee3c t\u00ednh theo \u0111\u00fang nguy\u00ean gi\u00e1.<\/li>\n
              • Theo \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p.<\/li>\n
              • Theo \u0111\u00fang th\u1eddi gian kh\u1ea5u hao.<\/li>\n
              • Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<\/ul>\n

                N\u1ebfu ch\u1ec9 m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh ph\u1ea7n kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                V. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h2>\n

                5.1. Theo d\u00f5i ri\u00eang t\u1eebng t\u00e0i s\u1ea3n<\/h3>\n

                Doanh nghi\u1ec7p n\u00ean m\u1edf s\u1ed5 theo d\u00f5i ri\u00eang cho t\u1eebng TSC\u0110, bao g\u1ed3m:<\/p>\n

                  \n
                • Nguy\u00ean gi\u00e1.<\/li>\n
                • Th\u1eddi gian s\u1eed d\u1ee5ng.<\/li>\n
                • M\u1ee9c kh\u1ea5u hao.<\/li>\n
                • Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n

                  5.2. R\u00e0 so\u00e1t tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n

                  Tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t:<\/p>\n

                    \n
                  • H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/li>\n
                  • M\u1ee9c kh\u1ea5u hao \u0111\u00e3 tr\u00edch.<\/li>\n
                  • Th\u1eddi gian kh\u1ea5u hao.<\/li>\n
                  • M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n

                    \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed.<\/p>\n

                    5.3. L\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1<\/h3>\n

                    Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

                      \n
                    • Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n
                    • B\u1ea3ng t\u00ednh kh\u1ea5u hao.<\/li>\n
                    • H\u1ed3 s\u01a1 mua s\u1eafm.<\/li>\n
                    • H\u1ed3 s\u01a1 thanh to\u00e1n.<\/li>\n
                    • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n<\/ul>\n

                      VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                      6.1. Kh\u1ea5u hao t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/h3>\n

                      Kh\u00f4ng. Ch\u1ec9 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh m\u1edbi \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

                      6.2. Kh\u1ea5u hao v\u01b0\u1ee3t khung th\u1eddi gian quy \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn?<\/h3>\n

                      Kh\u00f4ng. Ph\u1ea7n kh\u1ea5u hao tr\u00edch kh\u00f4ng \u0111\u00fang th\u1eddi gian ho\u1eb7c kh\u00f4ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

                      6.3. T\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho c\u1ea3 m\u1ee5c \u0111\u00edch kinh doanh v\u00e0 c\u00e1 nh\u00e2n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

                      Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 ch\u1ee9ng minh vi\u1ec7c ph\u00e2n b\u1ed5.<\/p>\n

                      VII. K\u1ebft lu\u1eadn<\/h2>\n

                      C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/strong> ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c t\u00e0i s\u1ea3n c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao \u0111\u00fang nguy\u00ean gi\u00e1, \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p v\u00e0 \u0111\u00fang th\u1eddi gian theo quy \u0111\u1ecbnh hay kh\u00f4ng. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a kho\u1ea3n chi ph\u00ed.<\/p>\n

                      Vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea3ng t\u00ednh kh\u1ea5u hao v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi thanh tra, ki\u1ec3m tra v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/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.C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 n\u1ed9i dung quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p..<\/p>\n","protected":false},"author":1,"featured_media":16387,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. 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