KK!liIII Tft' vA QJEAX Vf
B A N V E CIIE DO K E TOAN, QUAN EV, Sif DENG VA K I I A E II AO TAI SAN CO DINII
Lfi Thl Thanh Hal TnJdng Ogi hgc ThUdng mgi Email; [email protected] Ngay nhfin: 16/5/20J3 Ngay nhfin lgi 1: 06/06/2013 Ma so: 58.3BAcc.32
rmyii sin ddinh (TSCD) li mpt trong nhOng bp phpn cd bdn tao ndn cd sd vdt chit ky thu$t cho M nin kinh tiquie dPn, dong thdi Ii bp phdn quan trpng quyet dinh stf sing cdn cua doanh nghipp trong qui trlnh sin xuit kinh doanh. Trong nhQng nim gin day, cac quy dinh phap /y ve kitoin cung nhuquydinh vichidd quin ly. sOdpng, khiu hao tdi san eodinh (TSCD) didupcban hanh vi ngdy cang hoin thipn. tuy nhidn cic quy dinh chUa thtfc stf htfp ty. logic va mang tinh ddng bp. Bigdp phan ning cao tfnh hpp ly, logic, ding bP cua dc quy dinh cd lidn quan nhim dim bao phit huy tot da hipu qui ip dtfng cdc quy dmh vdo thtfc tUn kitoan tpi cic doanh nghipp, bai viit di sau nghien cOu. trao dil vi chi dp quan ly. sO dtfng vi trich khiu hao tii sin ddinh theo Thdng tu 45/2013/TT-BTC ngay 25 thdng 4 nim 2013 cua Bp Til chfnh (BTC) cung nhU anh hudng cua quy dmh nay din xae dinh vi kitoan til sin ddinh, cdng cu dung cu cung nhU inh hudng cua nhQng quy djnh nay den vipe xac dmh vd ghi nhin chi phf thui thu nhip doanh nghidp trong dc doanh nghidp san xuit kmh doanh.
TO khoa; chi dp ketodn, tdi sin ddinh, khiu hao tii sin ddinh Trong sg nghigp cflng nghifip hfla, hifin dai
hda ddt nudc ke toan khflng ehi la mflt cflng vific quan trgng phye vu eho vigc hach toan vd quan ly kinh te. md cfln cfl vai trfl tich cgc ddi vdi vific quan ly tai san vd didu hdnh cac hogt dflng san xuat kinh doanh cua doanh nghigp. Tai san ed dmh (TSCD) Id m g f t r o n g nhQng bg phdn eo ban tao nen co sd vfit chat ky thudt cho nen kinh t d qudc ddn, ddng thdi Id bfl phdn quan ttgng quyfi't d|nh sg sdng cfln cua doanh nghigp trong qua ttinh san xudt kinh doanh. Ddi vdl doanh nghigp, TSCD Id dieu kifin can thiet de giam cudng dfl lao dgng vfi tdng ndng sudt lao dgng, the hign cd sd vdt chat ky thugt, tt-inh dg cflng nghg, nang lgc vd the mgnh cda doanh nghifip trong vific phdt trie'n sdn xuaf kinh doanh. Trong ndn kinh te th|
trudng hifin nay, ddc bifit Id khi khoa hgc kJ thuat trd tiidnh lge lugng san xuat trUc tiep thl TSCD la
So 58/2013
yeu to quan trgng dd tao nfin sQc mgnh eanh tranh cho cdc doanh nghifip.
Trong nhQng nam gan day, cac quy dinh phap ly ve ke todn cung nhU quy dmh ve che dfl quan ly. sd dgng, khau hao tdi san ed dmh da duge ban hanh va ngay edng hodn thign. Ngay 25 tiidng 4 ndm 2013, Bfl Tdl chfnh ban hdnh Thflng tu 45/2013/TT-BTC nhfim hudng dan ehd dg quan ly, sQ dyng vd ttlch khau hao TSCD nhdm thay the cdc thflng tu trudc ddy vd ehe dfl quan ly, sd dyng vd trfch khdu hao TSCD. Mfic du nen tdng phdp ly cho ke todn; che dfl quan ly, sQ dyng, khfiu hao TSCD da dUde ban hdnh nhung ehua thyc sg hgp ly, Iflglc vd mang ttnh ddng bg ve tieu chudn ghi nhdn tdl sdn co dinh, ghi nhdn va thay ddi ghi nhdn tdl san cd dinh,.., De gdp phdn ndng eao tinh hgp ly, Iflglc, ddng bg cda cfic quy dinh cd lifin quan nhfim dam bao phat huy tdl da higu qua dp
khaa hue ^ ttiifdngmal 55
KBVll I t ' v A QUAJV Vf dyng cac quy dinh vdo thgc tien ke todn tgi cdc doanh nghifip, bdi vifi't di sdu nghifin edu, trao dfl'i ve chd dg quan ly, sd dyng va trieh khfiu hao tai san cd dmh theo Thflng tU 45/2013n'T-BTC ngdy 25 thfing 4 nam 2013 cua Bg Tdi chlnh (BTC) cQng nhu anh hudng eua quy dinh ndy ddn kfi todn tdi sdn cd d|nh, cflng cg dyng cy vd thud thu nhdp doanh nghifip trong cdc doanh nghigp s^n xuat kinh doanh,
1. Mgt sddidm mfli tt^ng Thong tti 45/2013/TT- BTC ngay 25 ttiang 4 ndm 2013 cua BTC so vdi Thflng tU 203/2009nT-BTC
ThO nhdt, Tdi san phai cfl nguyfin gia tU 30 tri$u ddng ttd len mdi dugc xem id TSCD (khoan 1 Oieu 3), thay vi ttudc ddy chi can co nguyen gia td 10 trifiu ddng (khoan 1 Dieu 3. TT203/2009/TT-BTC). Ddi vfli cdc TSCD dang ttlch khau hao theo TT203/2009/TT- BTC nay khflng du tieu chud'n ve nguyfin gid TSCD tiieo Thflng tU nay thl gia tti eon lai cua cac tai san dd dugc phdn bd dan vao chi phi san xuat kinh doanh ttong tiifli gian tfli da 3 nam, ke tQ ngdy Thflng tu nay CO hifiu lye (khoan 11 Dieu 9).
ThO hai, chi phi mua cdc tai lieu ky thudt, bang sdng che, giay phep chuyfi'n giao cflng nghg, nhan hifiu thuong mgi khflng dUde xem la TSCD, chi dugc phan bfl' dan vdo chi phi kinh doanh trong thdi gian tdi da 3 nam (khoan 3 Oieu 3).
ThOba, Quydn sd dung dat (QSDD) thue trudc ngdy Ludt Dat dai 2003 cd hifiu lgc, da tra tien thufi cho ca thdi gian thufi hodc da tra ttude eho nhieu nam ma thdi han thue da dupe tra tien eon lgi it nhat 05 nam va da duge cap Giay ehdng nhdn QSDD cung dUdc hach toan la TSCO vfl hinh (khoan 2d Oieu 4); QSDD nhfin chuyen nhugng hgp phdp eung dugc xem la TSCD vfl hinh, tnJdc day theo Thflng tu 203 ehi eo QSDD giao efl thu tien mdi dugc xem la TSCD vfl hinh (khoan 2d Dieu 4).
ThO tu, tdi san la nha, dat de ban, kinh doanh eua cflng ty kinh doanh BOS khflng dugc hgeh toan la TSCD va khflng duge ttlch khau hao (khoan 2d, Dieu 4), Odi vdl TSCD la QSDD, chi cd QSDD lau ddi cd tiiu tien sd dung dat hodc nhdn chuyfi'n nhugng mdi khdng tii'eh khau hao (khoan 1 Dieu 9).
ThO nim. moi TSCD chi dUdc phep thay doi phUdng phap ttlch khau hao 01 ldn (trudc ddy
khoa hQC ^^^^^^^^^^^^^^^^^^
56 thiTdng m i l
dugc phdp thay ddi 02 lan) (khoan 4 Oldu 13).
ThO sdu, xde dinh "thdi gian ttich khau hao eua TSCO" (khoan 2 Didu 10) lam can cd d d xae dmh mde khdu hao hdng nam cua TSCO thay vt xae d|nh "thdi gian sd dgng cda TSCO" theo TT203/2009/TT-BTC.
2. NhQng vfin de cfin trao d S
(1) Vdi didm mdi thU nhat ve thay ddi nguyfin gid TSCO se dfit ra vfin dd can xem xet, dd la:
- Dfl'i vdi cdc TSCD dang ttich khau hao theo TT203/2009/TT-BTC nay khflng du tieu chudn ve nguyen gia TSCD theo Thflng tu 45/2013/TT-BTC thl gia tr| con lgi cua eae tdi san dfl dupc phan bo dan vdo chi phf san xuat kinh doanh ttong thdi gian tdi da 3 ndm, kd td ngay Thflng tu nfiy ed hifiu lgc, cde TSCD dfl van dugc theo doi, hach todn Id TSCO hay duge hach todn chuyen thdnh cflng cu dgng cy?
- Neu hgeh toan chuydn eae T S C D dd tiidnh cflng cu dung eg vdi thdi gian phan bo gid tt| cdn lai eua ehung td tren 2 ndm den 3 nam ttji^ifirttt- phan bd hang nam cdc TSCO nay ed anh hiJShg gi den vlfie xdc d|nh va ghi nhan chl phf thue T N D N khflng, bdi le, theo Thflng tu 123/2012/rr- BTC hudng dan chi tiet thi hanh Lufit Thud Thu nhgp doanh nghifip thl chi phi mua cflng eu, dyng cu, bao bi luan chuyen... khong du dieu kifin xac dmh la tai san co dmh, se duge phdn bo dan trong thdi hgn toi da 2 ndm;
(2) Vdl die'm mdi thd 2 ve tifiu ehuan vd nhdn biet TSCD theo khodn 3 Oieu 3 till chi phi mua cac tdi ligu ky thudt, bfing sdng chd, giay phep chuyfin giao cflng nghg, nhan hifiu thuang mgi khdng duge xem la TSCO, trong khi do khoan 2 Dieu 2, khi gidi thich thufit ngO cua Thflng tu: Tdl san co dinh vfl hinh Id nhQng tdi san khflng cd hinh thai vdt chat, the hifin mflt lugng gid tt| da dugc ddu hi thda man cde tieu ehuan cda tdi san ed dmh vo ^ hinh, tham gia vdo nhieu chu ky kinh doanh, nhu mgt so chl phi lien quan trgc tidp tdi dat sd dgng;
chl phi ve quydn phdt hanh, bang phdt mlnh, bSng sang ehe, ban quyen tdc gia... Mdt khde, didm b Khoan 1 Oieu 6 ve phdn loai TSCD ttong doanh nghigp Igi chi ro Tai san co dmh vfl hlnh: quydn sii dyng dat..., bf mfit kinh doanh, nhan hifiu, ten thUdng mai... Nhu vfiy, ed the thay trong eung mdt
^ g'_
" 8 6 58/2013
rTOiiT«vA«piiW|
van ban phdp ly nhung lgi thidu thong nhat glQa cac dieu khoan quy dinh.
(3) Vdi die'm mdi thd 3 vd thay dfl'l ghi nhgn TSCD vfl hinh Id quyen sd dyng dat (chi phi tra ttudc dugc chuydn dfl'i ghi nhfin thdnh TSCO vfl hinh) theo khoan 2d, Oieu 4 thi nguyen gid TSCD vo hinh se dugc ghi nhdn vao thdi diem thay dfl'i ghi nhdn la toan bg tidn thue quyen sd dyng dat (duge cap Giay ehdng nhdn quyen sd dyng dat) tta ttudc nhieu ndm hay chi Id s d cfln Igi cua tien tiiufi tra trudc.
(4) Vdi didm mdi thU 6,
T l ^ g l a n l M l c h S u tiao cua TSCD
Gia tf! tigp ly ciJa TSCD
nguyen gid TSCD theo Thflng tu 45/2013/TT-BTC ndu vdn dugc theo doi, hgeh todn la TSCO nhung gid tri cdn lgi cua chtjng ehi duge phdn bd dan vdo chi phi sdn xuat kinh doanh trong thdi gian tdi da 3 ndm, ke tU ngdy Thflng td ndy cfl higu lye se khflng dam bao thda man tifiu chudn ghi nhdn TSCD (tieu chudn gia tti). Do vdy, theo quan diem cd nhdn, dd phu hgp vdi tifiu chud'n ghi nhfin TCSD, doi vdi cdc TSCO ndy cdn dugc hgeh toan xoa so dd chuyfi'n thdnh cdng eu dyng eu dang sd dyng, trong do gia tr| cfln lgi se duge phdn bo hdt vdo chi phi kinh doanh trong ky (ndu gid tri cdn iai nho) hofic gia tr| cdn Igi dugc
G a t)an o j a TSCB cunj loai n u i o n (hoSc cua TSCO tJOng diHng Irer Bii t n ^ )
Van de ddt ra la: thdi gian ttich khd'u hao cua TSCD cd ddng nhat vdi thfli gian sd dung cua TSCD khflng? Vd quy dmh nay eo anh hudng nhu the ndo vdi vige ghi nhdn TSCD khi doanh nghiep mua mflt tai san da qua sd dung, co gid mua (gia tti hgp ly) ldn hon 30,000.000 VND nhung thdi gian trich khau hao ctja TSCD duoe xac djnh nhd hdn 1 nam, trong khi doanh nghigp cfl t h d s d dyng tdl san nay ttong it nhat 2 nam?
Vfdu:
- Doanh nghifip mua mgt tai san da qua sd dung, cd gid mua (gia tr| hgp ly) 75 000.000 VND;
Gia mua cua tdi san cung loai mdi 100% la 1,500.000.000VND.
- Doanh nghiep du kien sd dung tai san nay trong 3 nam; thdi gian ttlch khau hao toi da cua TSCD mdi cOng toai xdc d|nh theo Phy luc 1 (ban hanh kem theo Thflng tu 45/2013/TT-BTC) la 10 nam.
- Thdi gian trfch khau hao cua tai san nay dupe xac d|nh:
Thciigiafi Inch khau
hao cua TSCD 1 , 5 0 0 . 0 0 0 - O O O V N D
Vfiy tdl san ndy co dugc ghi nhan la TSCD eua doanh nghiep khflng?
3. Quan die'm ca nhan ve cac van de ttao dfl'l ThO nhit, vdi quy dinh ve thay dii nguyen gia TSCD
(1) Cdc TSCO dang trfch khau hao theo TT203/2009/TT-BTC nay khflng dij tieu chuan ve
S6 58/2013
TtrtI gian tfich ktiSu hao cila TSCD ftifll
cif^ lo^i >ic iiinh theo Phy lyc 1 (lan "gch toan nhu mgt bfl phfin Chi hinh WfTtfieoThfing tuna/) trudc dfi phan bo dan vao chi
phi kinh doanh (neu gia ttj cfln iai Idn vd tdl san eon dugc sd dung trong nhieu ky ke toan) theo dinh khoan:
Np TK 214 - Hao mdn TSCD (phan gid tn hao mdn da trich)
Ng TK 641, 642,,, (gia tn con lai - neu gia tn con lgt nhd, doanh nghiep co the phdn bo ngay vao ehi phi kinh doanh trong ky)
Ng TK 142 (242) (gid trj con lai - neu gia ttt edn lai ldn cdn phan bd nhieu ky)
Cd TK 211 (nguyen gia TSCD) Tuy nhifin, do ed su khac bifit vd quy dmh chl phi cflng cu, dyng cy dugc tinh la chi phi dugc tai kht xac dmh thu nhap eh|u thue theo quy dmh eua Ludt Thud Thu nhfip doanh nghifip vdi quy dinh phan bd gid tri cong cg, dyng cu theo quy d|nh cua Che do ke todn hten hanh nfin can cd quy dmh cy the ve thdi gian phan bo cong cu, dung ey eung nhu anh hudng eua chtJng dfin kd toan thue thu nhdp doanh nghigp.
(2) Do CO su thay dfl'i ve tieu chuan ghi nhfin TSCO, nen nhQng tU ligu lao 10 (nam) 0.5 (nam) dflng khflng thda man tifiu
chuan ve gia tr| TSCO se duge ghi nhdn la cflng cu, dyng cu. Khi dd, gid tri edng e u , dung cu co thfi' Ifin tdi gdn 30,000.000 VND, Ofi dam bao nguyen tac phu hgp, kd toan cdng cy dyng ey can ed quy d|nh cu the ve thdi gian phdn bd gia tr| theo nhom edng cy, dyng cy nhu sau (bang 1):
_khoa hpc ^ 'thiAfngm^l 57
liKVH TiJ VA Q U A K L Y
Bfing 1 ; Bing xic dinh thdi gian phin bigli tri cdng Ctf, dtfng cp khi do khoan 3 Oidu 3 Thdng hi 45/2013/TT-BTC se quy d|nh Chi phi thdnh Ipp doanh nghipp, chi phi ddo tpo nhan vien, chi phi qudng cio phit sinh trudc khi thinh ldp doanh nghipp, chi phi cho giai dopn nghidn cOu. chi phf chuyin dich dia diim; chl phi mua di cd vi si3 dung cic til lipu ky thupt, bdng sing chi, giiy phdp chuyen giao cdng nghp. nhan hipu thuang mpi, lpi thi kinh doanh khdng Oi6a man tieu chuin li tai sin CO iinh vo hlnh se dupc phdn bi din vio chi phf kinh doanh cOa doanh nghipp trang thdi gian tii da khdng qud 3 ndm theo quy dinh cOa Lupt Thui TNDN.
ThO ba, vi thay dil ghi nhpn TSCB vd hlnh Khi thay ddi ghi nhgn TSCD vfl hlnh la quyln s d d y n g dat (ehi phi tra trudc dugc chuydn ddi ghi nhdn thanh TSCO vfl hlnh) theo khodn 2(1, Dieu 4 , neu nguyen gtd TSCD vfl hinh chl dugc Nhim cAng og, dvng at
A - M y mac, N H bl •Hna life v t miv n)6c. IhIM bj cAno tic 1. Qifi tfl <10000000 VNO
2. CIS lfl til 10 000 000 iJSn <20,000.000 VND 3. Gii tn to 20 000 000 aSn <30 OOO OOO VND 8 • D m CU lim vWc do luOnD, Ihl nghifm C • D M bl v i phuma tl4n v i n m 1.GUM<10000000VND 2 Old In ti)1DOOOOOO<lfi'n<20 000000 VND 3. Gifi tfl til 20 000 OOOdffn <30 000 000 VND D - Dunil at quin If
E - Cdng CM, dijna o j kh&c
TMIglmphAnUf ViiMiintm)
1,5
- '
1,5
ThMglanphfribtf l f l da (nam)
1,5 2 3 2 1,6 2 3 2 3 (3) Do cfl sy khde bigt trong quy dmh thdi gian phdn bd gid tn cdng cy, dyng cy khi ke todn cdng cg, dung eg (trong ehd dg kd todn) vdl thdi gian tdl da duge phdp phdn bd gid tri cflng cg, dung cg cho mgc dich ttnh thud TNDN, vdl nhQng cflng cg dyng cg vd TSCO chuydn thdnh cflng cg dyng cy cd thdi gian phdn bd gid tt| cdn lai td trfin 2 ndm ddn 3 ndm thl gid tn phdn bd hang ndm cdc tat sdn ndy se anh hudng ddn vigc xac d|nh vd ghi nhdn chi phf thud TNDN hign hdnh vd chi phi thud TNDN hodn lgi, cy thd nhu sau (bang 2):
ghi nhgn theo s d tien cdn lai cua tidn thud ddt Bang 2- Bang xdc dmh ing hudng eua vipc phan bigli tn cdng cu, da tra trude se khflng dam bao dtfng eu din vipc xic dinh va ghi nhpn chl phf thui TNDN tudn thu quy d|nh eua chudn mye va che dg k d todn hi$n hdnh, bdi le: ndu col tidn thuS dat tra trude la TSCD vfl hlnh thi tai san ndy duge hinh thdnh ti) thdi diem tra trude tidn thud 6S\
eho nhieu nam ehd khdng phai t d thdi didm thay doi ghi nh^n.
Mgt khde, theo nguyen tac gi^
gdc thl Gii gie cua til sin khdng dope thay doi trong qui trinh nam glO vi sO dung trO Idii cd quy dinh khic trong chuin mtfc ki toin of \ thi. Do vgy, d d dam bao tudn thu quy d|nh ke todn hign hanh, nguyen gid TSCO vfl hlnh se dugc ghi nhdn vao thdi die'm thay ddi ghi nh§n : Id todn bg tien thufi quyen s d dung ddt (diiflc j cap Giay chdng nhdn quyen sd dung d^) trf trudc nhieu n d m , trong do tidn thufi da phdn b^
duge ghi nhgn nhu phan gid tr| hao mdn dd trich , ddn thdi difi'm thay ddi ghi nhgn, cy the nhU sau: [ CHphlthuaTNON
CMphlthufTNUI Ulnhteh
CMphithuTTKON hoinW
Anhhidnq Oiiu chlnh dSx^c djnh Thu r ^ p chjU thud TNDN
Xfic dinh khodn ch&ihl$ch Xficdinh IhiiTNDN hoan bl Ghi nhfir Chf phi thufi
TNDN hoan lai
2nlmdaui)hanb£
DiJu chinh giam Vfi nhujn b k g phfin chfinh i^ch gnja gia lf| phfin b£ cho 2 nfim vol gia tfl phfin t)£ cho Ihdi gian ItSn 2 nfim Chfinh I4ch t^m thdi du^c Khiu IrO phfii smh Tfit sfin thufi Ihu nhfp doanh nghifip hoin 1^1 phfii ainh NpTKZ*3
OiTK821|B212)
Nim h i 3 phfin bd M u chlnh lfing Vf nhufin bing phfin cMnh Ifich giQa gifi In phfin bd cho 2 nam vA 9^ In phfin bd cho thdi gan lifin 2 nfim Chfinh 1 ^ lam IMi dupc I M u k i l hofin nhfip T i l i n thufi Ihu t ^ p doanh nghifip hoan lai d u ^ hofin nhfio NgTKB21(e212)
01TK243 ThO hat, vS tiiu chu^n va nhin biet TSCD, 66 aim bao SM phu hop, thong nh^t giQa cac d i l u khoan quy dlnh trong mOt van ban ph^p ly (Kho^n 3 DiSu 3; Khoan 2 Dieu 2; Khoan I d Bi«u 6 cua Th6ng tu 45/2013/TT-BTC) v4 giOa c i c van ban p h i p ly co lien quan, theo quan di^m ca nhan, khoan 3 D i ^ u 3 Thdng t u 45/2013/TT-BTC cSn thay cum til "khong phai tai san co dinh vd hlnh" thanh cgm til "khdng thda man tiSu chua'n la tai san cS dinh vo hinh",
ktoi Mc
SB tliiidng io;l S o 58/2013
v'KJranH i € vA ^vkx tl^;
Ng TK 213 - TSCD v6 hlnh (nguySn gid TSCD Id todn t>d tien thue ddt da tra trudc)
Cd TK 214 (2143) - Hao mdn TSCD vd hlnh (phdn tien thufi da phdn bd)
Cd TK 242 - Chi phi trd trude ddi hgn (phdn tien thufi chua phdn bS)
ThO to, vi ghi nhpn TSCB hQu hlnh Khoan 1 Didu 3, Thdng tu 45/2013nT-BTC quy dinh TSCD hOu hlnh chl duge ghi nhdn khi thoa man ddng thdi cde didu (d$n:
- ChSe chan thu dugc lgi Ich kinh t d trong tUdng lai td vific sd dgng tdi sdn dd;
- Cd thdi gian sd dyng tren 1 ndm trd Ifin;
- Nguydn gid tdl sdn phdi dugc xdc d|nh mdt cdch tin cdy vd ed gid tr| t d 30.000.000 ddng (ba muoi tngu ddng) trd len.
Trong khi dd, khodn 2 Dieu 10 cda Thdng tu quy dinh xdc dinh thdi gian khdu hao cua TSCD da qua sd dyng:
Dd tgo dieu kifin thudn Igi cho cdc doanh nghifip hieu vd v$n dyng dung quy d|nh trong vi$e ghi nhdn TSCD, theo quan diem ed nhan, edn cd quy d|nh cu thd vd xdc dfnh thdi gian sd dung, thdi gian khdu hao cQng nhu ghi nhdn TSCD da qua sd dyng nhu sau:
(1) Phdn bi§t thdi gian sd dyng TSCD vdi thdi gian khau hao TSCD, trong dd: thdi gian sd dung TSCD dugc doanh nghidp xdc dmh trfin co sd khung khau hao cda TSCD mdi eung logi, thyc trgng TSCD da qua sCf dyng duge dau tU hodc dugc cho, duge bleu, dugc tdng, duge cdp, duge dieu chuydn ddn vd didu kidn sd dyng TSCD tgi doanh nghidp; thdi gian khau hao TSCD duge xdc d|nh theo quy dinh tgi khoSn 2 Dieu 10 eua Thdng tu.
(2) Bd sung khodn 2 Didu 10 cOa Thdng tu Bii vdi TSCD d thdi gian sO dtfng TSCB dUtfc doanh nghidp xic dinh Idn han 1 nim nhung thdi gian khiu hao dupc xic dinh nhd han 1 ndm thi thdi gian khiu hao TSCB phii duac xic dinh til thieu li 1 nim.
(3) Theo do, tdt d nhOng tU lidu lao ddng thda mdn ddy dO tifiu chudn vd lgi Ich kinh td, thdi gian sil dyng vd gia tri cua TSCD nhung cd thdi gian khdu hao duge xdc d|nh nhd hdn 1 ndm vdn dugc ghi nh$n Id TSCD cOa doanh nghifip.
So 58/2013
Trdn ddy Id mdt sd trao ddi vd chd dd quan 1^, sd dyng vd trich khdu hao TSCD, rSt mong nhdn duge sy quan tdm, trao ddi eda bgn d g c . ^
Tai lidu tham khio-
1. Thdng tu 45/2013/rr-BTC ngdy 25 thing 4 nim 2013 cua Bp Tii chfnh Hudng din chi dp qudn ly, sO dpng vi trfch khiu hao tii sin ddinh.
2. ThPng tu 203/202009/TT-BTC ngiy 20 thdng 10 ndm 2009 cOa Bp Tdl chlnh Hudng din chi dp quin ly, sO dpng vd trich khiu hao til sin ddinh.
3. Thdng tU 123/2012/rr-BTC ngdy ngiy 27 thing 7 ndm 2012 Hudng din thi hdnh mpt si diiu da Lupt Thui thu nhpp doanh nghipp si 14/2008/QH12 vi hUdng din thi hanh Nghi dinh si 124/2006/NB-CP ngiy 11/12/2008, Nghi dmh si 122/2011/ND-CP ngiy 27/12/2011 cOa Chinh phO quy dinh chi tiit thi hinh mpt si diiu cua Lupt Thui thu nhpp doanh nghipp.
4. Che dp ki toin ban hinh theo Quyit dinh 15/2006/QB-BTC cua Bp Tii chfnh.
Summary
Fixed assets represent one of the basic ele- ments to constitute the technical infrastructure for the national economy, also a crucial factor to the survival of enterprises in their business perform- ance. In recent years, the legal regulations on accounting as well as fixed asset management, use and depreciation have been approved and accompllsed; however, the regulations are not appropriate, logical and synchronous enough. To deal with these limitations so as to promote the effectiveness of putting regulations into account- ing practices in enterprises, the author studies and discusses the procedures of managing, using and depreciating fixed assets under Circular No.
45/2013/TT-BTC dated 25 April 2013 by IVIlnistry of Finance as well as its impacts on determining and accounting fixed assets. Its tools and effects on determining corporate income tax in commer- cial enterprises.
. k h o i hpc
"ihiMng ntal SO