{"id":1985,"date":"2020-07-10T07:19:18","date_gmt":"2020-07-10T07:19:18","guid":{"rendered":"http:\/\/inta.myanzen.com\/?p=1985"},"modified":"2020-07-10T07:19:20","modified_gmt":"2020-07-10T07:19:20","slug":"quy-dinh-moi-ve-quan-ly-va-trich-khau-hao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/inta.vn\/en\/quy-dinh-moi-ve-quan-ly-va-trich-khau-hao-tai-san-co-dinh\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"\n<p><strong>Ng\u00e0y 13\/10\/2016 B\u1ed9 T\u00e0i ch\u00ednh&nbsp;\u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC: 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.<\/strong>Theo \u0111\u00f3, Th\u00f4ng t\u01b0 147\/2016\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) d\u00f9ng \u0111\u1ec3 cho thu\u00ea, \u0111\u1ec3 b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00e0i s\u1ea3n l\u00e0 nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba s\u1eed d\u1ee5ng l\u00e0m t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u1eeba \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 cho thu\u00ea th\u00ec ph\u1ea3i t\u00e1ch ri\u00eang v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n TSC\u0110, \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u1ea5u hao ph\u1ea7n t\u00e0i s\u1ea3n doanh nghi\u1ec7p s\u1eed d\u1ee5ng;<\/li><li>N\u1ebfu t\u00e0i s\u1ea3n d\u00f9ng h\u1ed7n h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n TSC\u0110 cho thu\u00ea, b\u00e1n th\u00ec to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n TSC\u0110, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao, t\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn chi ph\u00ed kh\u1ea5u hao h\u1ee3p l\u00fd.<\/li><\/ul>\n\n\n\n<p><strong>B\u1ed5 sung v\u1ec1 ph\u00e2n lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh, c\u1ee5 th\u1ec3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Lo\u1ea1i 1<\/strong>: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac: l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, nh\u00e0 kho, h\u00e0ng r\u00e0o, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh trang tr\u00ed cho nh\u00e0 c\u1eeda, \u0111\u01b0\u1eddng s\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay, c\u1ea7u t\u1ea7u, c\u1ea7u c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0.<\/li><li><strong>Lo\u1ea1i 2<\/strong>: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c, gi\u00e0n khoan trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, c\u1ea7n c\u1ea9u, d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, nh\u1eefng m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb.<\/li><li><strong>Lo\u1ea1i 3<\/strong>: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn: l\u00e0 c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i g\u1ed3m ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng kh\u00f4ng, \u0111\u01b0\u1eddng \u1ed1ng v\u00e0 c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn nh\u01b0 h\u1ec7 th\u1ed1ng th\u00f4ng tin, h\u1ec7 th\u1ed1ng \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng n\u01b0\u1edbc, b\u0103ng t\u1ea3i, \u1ed1ng d\u1eabn kh\u00ed.<\/li><li><strong>Lo\u1ea1i 4<\/strong>: Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd: l\u00e0 nh\u1eefng thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 d\u00f9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y vi t\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, m\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i, ch\u1ed1ng m\u1ed1i m\u1ecdt.<\/li><li><strong>Lo\u1ea1i 5<\/strong>: V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m: l\u00e0 c\u00e1c v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m nh\u01b0 v\u01b0\u1eddn c\u00e0 ph\u00ea, v\u01b0\u1eddn ch\u00e8, v\u01b0\u1eddn cao su, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh\u2026; s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m nh\u01b0 \u0111\u00e0n voi, \u0111\u00e0n ng\u1ef1a, \u0111\u00e0n tr\u00e2u, \u0111\u00e0n b\u00f2\u2026<\/li><li><strong>Lo\u1ea1i 6<\/strong>: C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf qu\u1ea3n l\u00fd, khai th\u00e1c.<\/li><li><strong>Lo\u1ea1i 7<\/strong>: C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c ch\u01b0a li\u1ec7t k\u00ea v\u00e0o s\u00e1u lo\u1ea1i tr\u00ean.<\/li><\/ul>\n\n\n\n<p>Th\u00f4ng t\u01b0 147\/2016\/TT-BTC quy \u0111\u1ecbnh TSC\u0110 \u0111\u1ea7u t\u01b0 t\u1eeb v\u1ed1n Nh\u00e0 n\u01b0\u1edbc (TSC\u0110 lo\u1ea1i 6 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1) kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao; thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc v\u00e0 gi\u00e1 b\u00e1n, thanh l\u00fd \u0111\u1ec1u n\u1ed9p th\u1eb3ng v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 147\/2016\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 28\/11\/2016 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2016.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-text-color has-very-dark-gray-color has-background has-very-light-gray-background-color\" href=\"https:\/\/inta.vn\/wp-content\/uploads\/2020\/06\/147_2016_TT-BTC_327129.doc\" style=\"border-radius:7px\">T\u1ea2I V\u0102N B\u1ea2N G\u1ed0C<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 13\/10\/2016 B\u1ed9 T\u00e0i ch\u00ednh&nbsp;\u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC: 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.Theo \u0111\u00f3, Th\u00f4ng t\u01b0 147\/2016\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau: T\u00e0i s\u1ea3n c\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-1985","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh - INTA | Accounting. 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