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PHiN TiCH, BiHH LUAN CHfNH SiCHQUYDjNH MQFIVETRICH KHAU HAO TAI SAN COOmH
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Ngdy 25/4/2013, Bg Tdi chinh ban hdnh Thdng tusd 45/201S/TT-BTC hudng ddn dii do qudn /y, sddung vd trich khdu hao tdi sdn codinh, thaythiThdng tUsd203/2009/TT-BK ngdy 20/10/2009. Diim nhdn cdn bdn cua Thdng tundy thu hut sU quan tdm cua cdc doanh nghiip Id tdt cd tdi sdn codinh cda doanh nghiip diu phdi trich khdu bao. Thdng tu cdhiiulucthihdnhkitdngdyW/6/2013vddpdungtdndmtdidiinh2013.
Ydu ciu tU thuc t i l n
Tir khi cd Thong hr sd 203/2009/TT-BTC ngay 20/10/2009, cdng tac quan ly tai san cd dinh (TSCD), da mang lai nhieu ket qua rich cyc, timg budc dua doanh nghiep (DN) di vao ne nep, tuan thu diing cac quy dinh cua Nha nude ve sir dung va trich khau hao TSCD do DN quan ly. Tuy nhien, trong quan ly, sir dyng va trich khau hao TSCD van can ed nhiing thay doi de phii hpp vdi thyc tien hien nay.
Ngay 25/4/2013, Bg Tai chinh da ban hanh Thdng tu' so 45/2013/TT-BTC hudng dan ehe dp quan ly, sii dyng va trich khau TSCD thay the Thdng tu so 203/2009/TT-BTC.
De thyc hien diing cac quy dinh ciia Nha nude ve viec quan ly, sir dung va trich khau hao TSCD tai cac DN, yeu cau dgt ra doi vdi ngudi quan ly DN ndi ehung va ngudi lam cdng tac ke toan ndi rieng, ngoai viec nam viing eae quy dinh hudng dan can hieu ro ban chat cua cac logi tai san, dac biet la TSCD.
TSCD la tu lieu lao dpng tham gia vao nhieu chu ky san xuat, kinh doanh oia DN; la nhiing tai san ed gia tri Idn, tham gia qua trinh san xuat, kinh doanh va da chuyen dan gia tri tai san vao gia thanh san pham. Do do, DN phai thyc hien trich khau hao TSCD de thu hdi vdn va tai tao TSCD mdi phuc vy cho ky san xuat, kinh doanh tiep theo.
Tieu chuan, nhan biet TSCD hiiu hinh la nhirng tai san ed ket cau dgc lap hoac la mgt he thdng gom nhieu bg phan tai san rieng le lien ket vdi nhau de ciing thyc hien mgt hay mgt so chiic nang nhat dinh, neu thieu bat ky bp phgn nao thi ca he thdng khdng the hogt dgng dugc.
Tai san do phai thda man 3 tieu ehuan: Chac chan thu dupe lpi ich kinh te trong tuong lai tir viec sir dung tai san do; cd thdi gian sir dyng hon 1 nam trd len; nguyen gia tai san phai dugc xae dinh mpt each tin cay va cd gia tri tii 30 trieu dong trd len. Trudng hgp 1 he thong gom nhieu bp phan tai san rieng le lien ket nhau, trong do mdi bp phgn eau thanh cd thdi gian sii dung khac nhau va neu thieu 1 bO phan nao do ma ea he thong van thue hien chiic nang hoat dpng chinh, nhung do yeu cau quan ly, sii dyng TSCD ddi hdi phai quan ly rieng timg bg phan tai san thi moi bp phan neu thda man 3 tieu chu&
neu tren dupe coi la mgt TSCD hihi Hnh dgc lgp.
Ddi vdi siic vgt Iam viec hoac cho san pham, vuon cay lau nam thi tiing con sue vat, manh vudn cay, hoac cay thda man ddng thdi 3 tieu chuan cua TSCD dupe coi la mgt TSCD hiiu hinh.
Tieu chuan, nhan biet TSCD vd hinh la mgi khoan chi phi thye te DN da chi ra, thda man dong (hdi 3 tieu chuan TSCD ma khong hinh thanh TSCD hiiu hinh dupe coi la TSCD v6 hinh. Nhiing khoan chi phi khdng dong thdi thda man 3 tieu chuan tren thi dugc hach toan true tiep hogc dugc phan bd dan vao chi phi kinh doanh oia DN.
Rieng cac chi phi phat sinh trong giai doan tri&i khai dupe ghi nhan la TSCD vd hinh neu thda man ddng thdi 7 dieu kien: Tinh kha thi ve mat ky thugt dam bao viec hoan thanh va dua tai san VD hinh vao sir dyng tiieo d y tinh hoac de ban; DN d y dinh hoan thanh tai san vd hinh de su dyng hogc de ban; DN cd kha nang sir dyng hogc ban tai san vo hinh do; tai san TO hinh dd phai tgo ra dupe Ipi ich kinh te trong tuong lai; cd day du cac ngudn lyc ve ky thu^t, tai chinh va ngudn lyc khde de hoan tat ca cac giai doan
^h
triCTi khai, ban hoac sii dyng tai san vo hinh do; cd kha nang xdc dinh mpt each chac chdn toan bd chi phi trong giai dogn trien khai de tgo ra tai san vo hinh dd; udc tinh co du tieu chuan ve thai gian sir dyng va gid tri theo quy dinh cho TSCD vd hinh.
Mdt sd dilm nhin cin chu y
Can cii mye dieh sir dyng, DN tien hanh phan logi TSCD theo cae ehi tieu sau: TSCD dimg cho muc dich kinh doanh; TSCD dimg cho myc dich phuc Ipi, sy nghiep, an ninh, qudc phong; TSCD bao quan hp, giii hg, cat giii hp. Tuy theo yeu cau quan ly cua tiing DN, DN ty phan loai chi tiet hon cac TSCD oia DN hong timg nhdm cho phii hpp.
Ve nguyen tac, mgi TSCD trong DN phai cd bg ho sa rieng (gom bien ban giao nhan, hpp dong, hoa don mua va cac chiing tir, giay td khac cd lien quan).
Moi TSCD phdi dupe phan loai, danh sd va cd the rieng, dupe theo ddi chi tiet theo timg doi tupng ghi TSCD va dupe phan anh trong so theo ddi. Mdi tai
Tii sin c6 dinh l i tU liiu lao dong tham gia vio nhilu chu ky sin xuit, kinh doanh ciia DN; l i nhOTng t i i sin cd gii trj Idn, tham gia qui trinh sin xuit, kinh doanh v i da chuyin dan gii trj tii sin vio gii thinh sin phim. Do do, DN phii thUc hign trfch khifu hao tai sin cd dinh de thu hdi v6n v i t i i tao tai sin cS djnh mdi phuc vu cho ky sin xuit, kinh doanh tiep theo.
sdn CO dinh phai dupe quan ly theo nguj^n gia, so hao mdn luy ke va gia tri cdn lai tren sd sach ke toan:
Gid tri con lgi tren so ke'toan cita TSCD = Nguyen gid cda TSCD - So hao mon luy Ice'cua TSCD
Ddi vdi nhiing TSCD khdng can dung, chd thanh ly nhung chua het khau hao, DN phai thyc hien quan ly, theo ddi, bao quan theo quy dinh hien hanh va trich khau hao theo quy dinh tai Thdng tu nay.
Cac chi phi DN chi ra de dau tu nang cap T5CD dupe phan anh tang nguyen gia ciia TSCD do, khdng dupe hgch toan cac chi phi nay vao chi phi san xuat kinh doanh trong ky. Cac chi phi siia chira TSCD khdng dupe tinh tang nguyen gia TSCD ma dupe hgch toan tryc tiep hogc phan bd dan vao chi phi kinh doanh trong ky, nhung toi da khdng qua 3 nam.
Khau hao TSCD la viec tinh toan va phan bo mgt each cd he thdng nguyen gia cua TSCD vao chi phi san xuat, kinh doanh trong thdi gian trich khau hao cua TSCD. Tat ca TSCD hien cd ciia DN deu phai trich khau hao, trir mpt so TSCD quy dinh tai khoan 1 Dieu 9 cua Thdng tu nay. Cac khoan chi phi khau
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hao TSCD dupe tinh vao ehi phi hpp Iv khi tinh thue thu nhap DN thuc hien theo qu\- dinh tai cac van ban phap luat ve thue thu nhap DX. DN cho thue TSCD hoat dgng phai trich khau haa ddi vdi TSCD cho thue.
Trudng hpp danh gia lai gia hi TSCD da het khau hao de gop von, dieu chuyen khi chia tach, hop nhat, sap nhap thi cac TSCD nay phai dupe cac to chiie dinh gia ehuyen nghiep '^ac dinh gia tri nhung khdng thap ban 20% nguyen gia tai san do.
Thdi diem trich khau hao doi vdi nhiing tai san nay la thdi diem DN ehinh thue nhan ban giao dua tai san vao sii dyng va thdi gian trich khau hao tir 3 den 5 nam. Thdi gian cu the do DN quye't dinh nhung phai thong bao vdi co quan thue trudc khi thyc hien.
Ddi vdi cac DN thyc hien cd phan hda, thdi diem trich khau hao ciia cac TSCD ndi tren la thdi diem DN dupe cap giay chiing nhan dang ky kinh doanh ehuyen thanh eong ty co phan.
Cae DN 100% von nha nude thyc hien xdc dinh gid tri DN de cd phan hoa theo phuong phap dong tien chiet khau (DCF) thi phan chenh lech tang ciia vdn nha nude giiia gia tri thue te va gia tri ghi tren sd sach ke toan khdng dugc ghi nhan la TSCD vo hinh va dugc phan bd dan vao chi phi san xuat kinh doanh trong ky nhung thdi gian khong qua 10 nam.
Thdi diem bdt dau phan bo vao chi phi la thdi diem DN chinh thiic chuyen thanh cdng ty eo phan (cd giay chiing nhan dang ky kinh doanh).
Mgi hoat dgng cho thue, cam ed, the chap, nhupng ban, thanh ly TSCD phai theo diing cac quy dinh cua phap luat hien hanh; DN phai thuc hien viec quan ly doi vdi nhiing TSCD da khau hao het nhung van tham gia vao hoat dpng kmh doanh nhu nhung TSCD thdng thudng.
Thdi gian trich khau haa cua TSCD can cii vao gia tri, gia ban ciia TSCD cimg loai mdi 100% (hoac cua tai san tuong duong) va thdi gian trich khau hao ban hanh tai Phy lue cua Thdng tu.
DN chi dupe thay doi thdi gian trich khau hao TSCD mpt Ian ddi vdi mgt tai san. Viec keo dai thdi gian trich khau hao cua TSCD bao dam khdng vupt qua tudi thg ky thuat eua TSCD va khdng lam thay ddi ket qua kinh doanh eua DN tir lai thanh Id hogc ngugc lai tgi nam quyet dinh thay doi. DN tir xae dinh thdi gian trich khau hao oia TSCD vd hinh nhung tdi da khdng qua 20 nam.
Bp Tai chinh eiing quy dinh 3 phuong phap trich khau hao TSCD: i) Phuong phap khau hao dudng thang; ii) Phucmg phap khau hao theo so d u giam dan cd dieu chinh; va iii) Phucmg phap khau hao tiieo so lupng, khoi lupng san pham. Tren co sd dd.
III-
$ PHAN TTCH, BlNH LUAN CH(NH SACH
DN hr quyet dinh phuong phap hnch khau hao, thdi gian trich khau hao TSCD theo quy dinh tai Thdng tu nay va thdng bao vdi co quan thue true tiep quan ly trudc khi bat dau thyc hien. Phucmg phap trich khau hao ap dyng cho timg TSCD ma DN da lya chpn va thong bao cho co quan thue true tiep quan ly phai dupe thyc hien nhat quan trong sudt qua trinh sir dyng TSCD. Trudng hpp dac biet can thay ddi phuong phap trich khau hao, DN phai giai trinh rd sy thay ddi ve cdch thue sii dung TSCD de dem
Khi quyet toin cdng trinh xiy dUng cd bin hoan thanh cd sU chenh lech giuTa gii trj tam tfnh v i gii tri quyet toin, DN phii dieu chinh lai nguyen gii tai sin co djnh theo gii trj quyet toin da dUdc cip cd thim quyIn phe duy^t.
lgi lpi ich kinh te cho DN. M6i TSCD chi dugc phep thay ddi mpt fan phucmg phap trich khau hao trong qua trinh sir dyng va phai thdng bao bang van ban cho CO quan thue quan ly tryc tiep.
Nhu vgy, ve co ban. Thong tu sd45/2013/Tr-BTC mang tinh ke thua Thdng hi sd 203/2009/TT-BTC ngay 20/10/2009 dp dung cho ky tinh thue nam 2012 trd ve trudc. Tuy nhien, Thong tu so 45/2013/
TT-BTC da tgo ra mpt so diem nhan khac biet sau:
+ Ve gia hi cua tai san, Thong tu 45/2013/TT-BTC dupe xae dinh tir 30 trieu dong trd len. Doi vdi tai san la "Quyen sir dung dat thue" trudc ngay cd hieu lye eua Luat Dat dai nam 2003 (ngay 1/7/2004) da h-a tien thue dat cho ca thdi gian thue hoac da tra trudc tien thue dat cho nhieu nam ma thdi hgn thue dat da dupe tra tien cdn lgi it nhat 5 nam, dugc co quan cd tham quyen cap giay chiing lihan quyen sii dyng da't thi dupe ghi nhan la TSCD vo hinh.
+ Ke tir nam tinh thue 2013, quyen sir dung dat lau dai khdng duge trich khau hao va phan bo vao ehi phi duoc trii khi xae dinh thu nhgp chiu thue.
Quyen sii dung dat cd thdi han neu co dii hoa don chiing tir va thyc hien dung cac thu tuc theo quy dinh, cd tham gia vao hoat dgng san xuat kinh doanh thi dupe phan bd dan vao chi phi dugc trir theo thdi ban dupe phep sir dung dat ghi trong giay chiing nhan quyen sir dung dat; trir trudng hpp quyen sir dung dat giao thu tien cd thdi han dugc trich khau hao de tinh vao chi phi hpp ly khi tinh thue thu nhap D \ .
+ Chi phi thanh lap DN, dao tgo nhan vien, quang eao phat sinh trudc khi thanh lgp DN; chi phi eho giai doan nghien eiiu, chuyen dich dia diem, chi phi mua de ed va sir dung cac tai lieu ky thuat, bang
sang che, giay phep ehuyen giao cdng nghe. " ^ hieu tiiuong mai, lpi the kinh doanh khdng phai la TSCD TO hinh duge phan bd dan vao chi phi kmh doanh cua D \ trong thdi gian toi da khdng "i^^^^
nam. Trudng hpp cdng ty co phan dupe chuyen d d | til DN 100% vdn Nha nude phai thyc hien phan bo gia tri lpi the kinh doanh theo quy dinh tgi Thong tu sd 138/2012ArT-BTC ban hanh ngay 20/8/2012.
+ DN ty quyet dinh phuong phap trich khau hao, thdi gian trich kha'u hao TSCD thea quy dinh tai Thdng tu so 45/2013AT-BTC va thdng bao cho co quan thue tryc tiep quan ly trudc khi bat dau thyc hien. Phuong phdp trich khau hao ap dyng cho hmg TSCD phai dupe thuc hien trong suot qua trinh sir dyng TSCD.
Trudng hpp thay doi phuong phap trich khau hao, DN phai giai trinh ve each thiic sir dyng TSCD de dem Igi lpi ich kinh te cho DN va chi dupe phep thay ddi mgt Ian. DN phai thdng bao bdng van ban cho ea quan thue quan ly true tiep trudc khi thay ddi.
Ngoai ra, doi vdi eae edng trinh xay dyng co ban hoan thanh dua vao sir dyng, DN da hach toan tang TSCD theo gia tgm tinh do ehua thyc hien quyet toan. Khi quyet toan eong trinh xay dyng co ban hoan thanh cd sy chenh lech giiia gia tri tam tinh va gid tri quyet toan, DN phai dieu chinh lai nguyen gia TSCD theo gia tri quyet toan da dugc cap co tham quyen phe duyet. DN khdng phai dieu chinh lai miic chi phi khau hao da trich ke tir thdi diem TSCD hoan thanh, ban giao dua vao sii dyng den thdi diem quyet toan duge phe duyet. Chi phi khau hao sau thdi diem quyet toan dupe xdc dinh tren eo sd lay gia tri quyet toan TSCD duge phe duyet trir (-) so da trich khau hao den thdi diem phe duyet quye't toan TSCD chia (:) thdi gian trich khau hao cdn Igi ciia TSCD theo quy dinh.
Day la ngi dung hoan toan mdi trong quan tri chi phi DN. Trudc day, do Thdng tir sd 203/2009/
TT-BTC khdng neu rd nen sau khi cdng trinh xay dung CO ban dupe cap cd tham quyen phe duyet quyet toan, DN phai dieu chinh lai chi phi khau hao da trich ke tir thdi diem tai san cd dinh hoan thanh, ban giao dua vao sii dyng den thdi diem quyet toan dupe phe duyet.
Nhirng npi dung sua doi va bo sung neu tren ehdc chan se anh hudng khdng nhd den edng tac quan tri chi phi va hieu qua hogt dgng san xuat kinh doanh cua cac DN hi nam 2013. Do do, trong thdi gian sdp tdi cae DN can chu dpng dieu ehinh quy dinh ve quan ly TSCD trong don vi minh, ddng thdi bd sung, nang cap pham mem phan he ke toan TSCD cho phu hpp vdi Thdng tu sd 45/2013/TT-BTC
cua Bp Tai chinh. ^
