{"id":5069,"date":"2025-11-15T15:37:53","date_gmt":"2025-11-15T08:37:53","guid":{"rendered":"https:\/\/datkhucongnghiep247.com.vn\/en\/?p=5069"},"modified":"2025-11-15T15:37:53","modified_gmt":"2025-11-15T08:37:53","slug":"xay-dung-nha-xuong-hach-toan","status":"publish","type":"post","link":"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/","title":{"rendered":"X\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>Nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu, \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c cao v\u00e0 tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. To\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c ghi nh\u1eadn chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean nguy\u00ean gi\u00e1 c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u00ednh kh\u1ea5u hao, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 b\u1ee9c tranh t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-center ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee4C L\u1ee4C<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#1_Tam_quan_trong_cua_viec_hach_toan_chi_phi_xay_dung_nha_xuong\" >1. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#2_Xay_dung_nha_xuong_hach_toan_nhu_the_nao\" >2. X\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#3_Nhung_luu_y_khi_hach_toan_chi_phi_xay_dung_nha_xuong\" >3. Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#4_Cau_hoi_thuong_gap\" >4. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#Nha_xuong_xay_tren_dat_thue_co_duoc_trich_khau_hao_khong\" >Nh\u00e0 x\u01b0\u1edfng x\u00e2y tr\u00ean \u0111\u1ea5t thu\u00ea c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#Lam_the_nao_de_khau_tru_thue_GTGT_khi_xay_dung_nha_xuong\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#Hach_toan_chi_phi_xay_dung_nha_xuong_tu_thuc_hien_khac_gi_so_voi_thue_thau\" >H\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng t\u1ef1 th\u1ef1c hi\u1ec7n kh\u00e1c g\u00ec so v\u1edbi thu\u00ea th\u1ea7u?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/industrialland.com.vn\/en\/xay-dung-nha-xuong-hach-toan\/#Truy_cap_mien_phi_thong_tin_doc_quyen_ve_cho_thue_kho_nha_xuong_dat_tai_Dong_Nai_Binh_Duong_Long_An_TPHCM_%E2%80%A6\" >Truy c\u1eadp mi\u1ec5n ph\u00ed th\u00f4ng tin \u0111\u1ed9c quy\u1ec1n v\u1ec1 cho thu\u00ea kho, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng, Long An, TP.HCM, \u2026<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>H\u00e3y c\u00f9ng Khu C\u00f4ng Nghi\u1ec7p 247 t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Tam_quan_trong_cua_viec_hach_toan_chi_phi_xay_dung_nha_xuong\"><\/span><strong>1. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng l\u00e0 b\u01b0\u1edbc kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1<\/p>\n<figure id=\"attachment_5070\" aria-describedby=\"caption-attachment-5070\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5070\" src=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/11\/Untitled-design-2025-11-15T153511.251.png\" alt=\"nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n\" width=\"600\" height=\"400\" srcset=\"https:\/\/industrialland.com.vn\/en\/wp-content\/uploads\/2025\/11\/Untitled-design-2025-11-15T153511.251.png 600w, https:\/\/industrialland.com.vn\/en\/wp-content\/uploads\/2025\/11\/Untitled-design-2025-11-15T153511.251-510x340.png 510w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-5070\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a h\u1ea1ch to\u00e1n nh\u00e0 x\u01b0\u1edfng<\/figcaption><\/figure>\n<p>lu\u1eadt. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap theo d\u00f5i d\u00f2ng ti\u1ec1n m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang, \u0111\u1ee7, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn thu\u1ebf ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110).<\/p>\n<p>H\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng trong vi\u1ec7c thu th\u1eadp v\u00e0 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb, t\u1eeb h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u1ebfn h\u00f3a \u0111\u01a1n mua v\u1eadt li\u1ec7u. Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, m\u00e1y m\u00f3c thi c\u00f4ng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c v\u00e0o t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p, ch\u1eb3ng h\u1ea1n TK 241 (X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang).<\/p>\n<p>Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang c\u00e1ch c\u00f2n gi\u00fap doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024. Ch\u1eb3ng h\u1ea1n, h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7, h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng tr\u00ecnh l\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<p>Ngo\u00e0i ra, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng c\u00f2n li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u00edch kh\u1ea5u hao TSC\u0110. Theo Ngh\u1ecb \u0111\u1ecbnh 91\/2015\/N\u0110-CP, nh\u00e0 x\u01b0\u1edfng x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t h\u1ee3p l\u1ec7 v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch kh\u1ea5u hao, gi\u00fap gi\u1ea3m chi ph\u00ed t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i TSC\u0110 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 103\/2024\/TT-BTC, \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 c\u00f3\u00a0ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Xay_dung_nha_xuong_hach_toan_nhu_the_nao\"><\/span><span id=\"2_Xay_dung_nha_xuong_hach_toan_nhu_the_nao\" class=\"ez-toc-section\"><\/span><strong>2. X\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>B\u01b0\u1edbc 1: Thu th\u1eadp v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb li\u00ean quan<br \/>\n<\/strong>Doanh nghi\u1ec7p c\u1ea7n thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, h\u00f3a \u0111\u01a1n GTGT, bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng tr\u00ecnh, v\u00e0 b\u1ea3ng quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh. Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i ghi r\u00f5 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef\u00a0c\u1ea9n th\u1eadn \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra thu\u1ebf.<\/p>\n<p><strong>B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng<br \/>\n<\/strong>C\u00e1c chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh c\u00e1c kho\u1ea3n m\u1ee5c nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (TK 621), chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622), chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (TK 623), v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627).<\/p>\n<p>V\u00ed d\u1ee5, khi mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u01b0 s\u1eaft th\u00e9p, doanh nghi\u1ec7p ghi n\u1ee3 TK 241 (X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang) v\u00e0 c\u00f3 TK 111 (Ti\u1ec1n m\u1eb7t) ho\u1eb7c TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng). N\u1ebfu doanh nghi\u1ec7p t\u1ef1 x\u00e2y\u00a0d\u1ef1ng, h\u00f3a \u0111\u01a1n GTGT xu\u1ea5t n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb TSC\u0110, theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.<\/p>\n<p><strong>B\u01b0\u1edbc 3: T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<br \/>\n<\/strong>Sau khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh, doanh nghi\u1ec7p chuy\u1ec3n chi ph\u00ed t\u1eeb TK 241 sang TK 211 (TSC\u0110 h\u1eefu h\u00ecnh) \u0111\u1ec3 \u0111\u01b0a nh\u00e0 x\u01b0\u1edfng v\u00e0o s\u1eed d\u1ee5ng. Qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng tr\u00ecnh v\u00e0 quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf, bao g\u1ed3m chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, v\u00e0 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c. Theo Th\u00f4ng t\u01b0 103\/2024\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng t\u00ednh kh\u1ea5u hao \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/p>\n<p><strong>B\u01b0\u1edbc 4: Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<br \/>\n<\/strong>Nh\u00e0 x\u01b0\u1edfng sau khi ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c xem l\u00e0 TSC\u0110 v\u00e0 c\u1ea7n tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 91\/2015\/N\u0110-CP. Th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n, th\u01b0\u1eddng t\u1eeb 10 \u0111\u1ebfn 20 n\u0103m \u0111\u1ed1i v\u1edbi nh\u00e0 x\u01b0\u1edfng. Doanh nghi\u1ec7p ghi n\u1ee3 TK 627 (Chi ph\u00ed s\u1ea3n xu\u1ea5t chung) v\u00e0 c\u00f3 TK 214 (Hao m\u00f2n TSC\u0110). Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 x\u01b0\u1edfng x\u00e2y tr\u00ean \u0111\u1ea5t thu\u00ea, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t h\u1ee3p l\u1ec7 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c, theo Lu\u1eadt \u0110\u1ea5t \u0111ai 2024.<\/p>\n<p><strong>B\u01b0\u1edbc 5: Ki\u1ec3m tra v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n<br \/>\n<\/strong>Sau khi ghi s\u1ed5, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c b\u00fat to\u00e1n. B\u00e1o c\u00e1o k\u1ebf to\u00e1n, bao g\u1ed3m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb TSC\u0110 v\u00e0 chi ph\u00ed kh\u1ea5u hao. Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb cho c\u00e1c \u0111\u1ee3t ki\u1ec3m tra thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n<p><strong><em>&gt;&gt; \u0110\u1ecdc th\u00eam: <a href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/tieu-chuan-leed-2\/\" target=\"_blank\" rel=\"noopener\">Ti\u00eau chu\u1ea9n LEED: Kim ch\u1ec9 nam cho k\u1ef7 nguy\u00ean b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f4ng nghi\u1ec7p xanh t\u1ea1i Vi\u1ec7t Nam<\/a><\/em><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Nhung_luu_y_khi_hach_toan_chi_phi_xay_dung_nha_xuong\"><\/span><span id=\"3_Nhung_luu_y_khi_hach_toan_chi_phi_xay_dung_nha_xuong\" class=\"ez-toc-section\"><\/span><strong>3. Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n<p>Tr\u01b0\u1edbc ti\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, nh\u01b0 h\u00f3a \u0111\u01a1n GTGT, h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu, \u0111\u1ec1u h\u1ee3p l\u1ec7 v\u00e0 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Vi\u1ec7c thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh.<\/p>\n<p>Khi x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng tr\u00ean \u0111\u1ea5t thu\u00ea, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i, \u0111\u1eb7c bi\u1ec7t l\u00e0 quy\u1ec1n tr\u00edch kh\u1ea5u hao v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Theo\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai 2024, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t ph\u1ea3i r\u00f5 r\u00e0ng v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c.<\/p>\n<p>Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u1ea5u hao c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ea9n th\u1eadn. Theo Ngh\u1ecb \u0111\u1ecbnh 91\/2015\/N\u0110-CP, th\u1eddi gian tr\u00edch kh\u1ea5u hao ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf c\u1ee7a nh\u00e0 x\u01b0\u1edfng, v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng t\u00ednh kh\u1ea5u hao chi ti\u1ebft. Sai s\u00f3t trong vi\u1ec7c ph\u00e2n b\u1ed5 kh\u1ea5u hao c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c, g\u00e2y kh\u00f3 kh\u0103n\u00a0trong vi\u1ec7c ki\u1ec3m tra thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Cau_hoi_thuong_gap\"><\/span><span id=\"4_Cau_hoi_thuong_gap\" class=\"ez-toc-section\"><\/span><strong>4. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, k\u00e8m c\u00e2u tr\u1ea3 l\u1eddi chi ti\u1ebft \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nha_xuong_xay_tren_dat_thue_co_duoc_trich_khau_hao_khong\"><\/span><strong>Nh\u00e0 x\u01b0\u1edfng x\u00e2y tr\u00ean \u0111\u1ea5t thu\u00ea c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nh\u00e0 x\u01b0\u1edfng x\u00e2y tr\u00ean \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u\u00a0ki\u1ec7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 91\/2015\/N\u0110-CP, bao g\u1ed3m c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t h\u1ee3p l\u1ec7 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 h\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu mang t\u00ean doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n\u00a0\u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 TSC\u0110, v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_khau_tru_thue_GTGT_khi_xay_dung_nha_xuong\"><\/span><strong>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, c\u00e1c chi ph\u00ed nh\u01b0 v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, v\u00e0 d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (v\u1edbi kho\u1ea3n chi tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng). Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_xay_dung_nha_xuong_tu_thuc_hien_khac_gi_so_voi_thue_thau\"><\/span><strong>H\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng t\u1ef1 th\u1ef1c hi\u1ec7n kh\u00e1c g\u00ec so v\u1edbi thu\u00ea th\u1ea7u?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi t\u1ef1 x\u00e2y\u00a0d\u1ef1ng, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT n\u1ed9i b\u1ed9 \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb TSC\u0110, theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC. N\u1ebfu thu\u00ea th\u1ea7u, chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 th\u1ea7u, k\u00e8m h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu. C\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truy_cap_mien_phi_thong_tin_doc_quyen_ve_cho_thue_kho_nha_xuong_dat_tai_Dong_Nai_Binh_Duong_Long_An_TPHCM_%E2%80%A6\"><\/span><strong>Truy c\u1eadp mi\u1ec5n ph\u00ed th\u00f4ng tin \u0111\u1ed9c quy\u1ec1n v\u1ec1 cho thu\u00ea kho, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng, Long An, TP.HCM, \u2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/\" target=\"_blank\" rel=\"noopener\"><strong>KHU C\u00d4NG NGHI\u1ec6P 247<\/strong><\/a>\u00a0l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c mua, b\u00e1n, cho thu\u00ea nh\u00e0 x\u01b0\u1edfng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i c\u00f3 m\u1ed9t \u0111\u1ed9i ng\u0169 chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao, gi\u00e0u kinh nghi\u1ec7m v\u00e0 lu\u00f4n l\u1ea5y ch\u1eef\u00a0<strong>T\u00cdN<\/strong>\u00a0l\u00e0m tr\u1ecdng<a href=\"https:\/\/jsc-vietnam.com\/khu-che-xuat-la-gi-vai-tro-va-loi-ich\/\" target=\"_blank\" rel=\"noopener\">.<\/a><\/p>\n<p><strong>Phone:<\/strong>\u00a0<strong>0901 490 348<\/strong><\/p>\n<p><strong>Email:\u00a0<\/strong>datkhucongnghiep247@gmail.com<\/p>\n<p><strong>Website:\u00a0<\/strong>datkhucongnghiep247.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdng y\u1ebfu, \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c cao v\u00e0 tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. To\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c ghi nh\u1eadn chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean nguy\u00ean gi\u00e1 c\u1ee7a [&#8230;]\n","protected":false},"author":10,"featured_media":5070,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","rank_math_focus_keyword":"nh\u00e0 x\u01b0\u1edfng h\u1ea1ch to\u00e1n,x\u00e2y d\u1ef1ng","rank_math_title":"","rank_math_description":""},"categories":[1],"tags":[],"class_list":["post-5069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/posts\/5069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/comments?post=5069"}],"version-history":[{"count":1,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/posts\/5069\/revisions"}],"predecessor-version":[{"id":5071,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/posts\/5069\/revisions\/5071"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/media\/5070"}],"wp:attachment":[{"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/industrialland.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}