C\u0103n c\u1ee9\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 18.\u00a0<\/strong>\u0110i\u1ec1u<\/strong>\u00a0kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/b>\u00a0c\u1ee7a Th\u00f4ng t\u01b0 141<\/span>\/2025\/TT-BTC:<\/span><\/p>\n

1.<\/strong>\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i do\u00a0thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng<\/strong>\u00a0t\u00e0i s\u1ea3n khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC:<\/p>\n

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Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i \u2265 1 th\u00ec:\n
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Hao m\u00f2n\/kh\u1ea5u hao n\u0103m = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u00f7 S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n
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Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i = 0 v\u00e0 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i > 0 th\u00ec:\n
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Hao m\u00f2n\/kh\u1ea5u hao n\u0103m 2026 = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2025<\/li>\n<\/ul>\n<\/li>\n
Trong \u0111\u00f3:<\/strong>\u00a0<\/em>S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i = S\u1ed1 n\u0103m s\u1eed d\u1ee5ng theo Th\u00f4ng t\u01b0 141 \u2013 S\u1ed1 n\u0103m \u0111\u00e3 s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n
2.<\/strong>\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110\u00a0kh\u00f4ng thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng<\/strong>, Hao m\u00f2n\/kh\u1ea5u hao n\u0103m s\u1ebd kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n
L\u01b0u \u00fd:<\/strong>\u00a0Trong c\u00e1c ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i do thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 141\/2025\/TT-BTC, anh\/ch\u1ecb c\u00f3 th\u1ec3 \u1ea5n v\u00e0o ch\u1eef\u00a0Xem chi ti\u1ebft<\/strong>\u00a0\u0111\u1ec3 xem c\u00e1ch t\u00ednh HM\/KH n\u0103m theo TT 141:<\/p>\n
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2.2. Sau khi c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC th\u1ea5y T\u1ef7 l\u1ec7 hao m\u00f2n c\u1eadp nh\u1eadt kh\u00f4ng \u0111\u00fang. T\u1ea1i sao s\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m kh\u00f4ng b\u1eb1ng Nguy\u00ean gi\u00e1 nh\u00e2n v\u1edbi T\u1ef7 l\u1ec7 hao m\u00f2n?<\/h4>\n
Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c Lo\u1ea1i t\u00e0i s\u1ea3n t\u1ea1i TT 141 c\u00f3 s\u1ef1 thay \u0111\u1ed5i\u00a0S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n\u00a0<\/strong>so v\u1edbi TT 23, s\u1ed1 Hao m\u00f2n\/kh\u1ea5u hao n\u0103m s\u1ebd kh\u00f4ng b\u1eb1ng Nguy\u00ean gi\u00e1 nh\u00e2n v\u1edbi T\u1ef7 l\u1ec7 hao m\u00f2n, m\u00e0 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n
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Hao m\u00f2n\/kh\u1ea5u hao n\u0103m sau khi C\u1eadp nh\u1eadt TT 141 = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u00f7 S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i.<\/strong><\/li>\n<\/ul>\n
Trong \u0111\u00f3:<\/strong>\u00a0<\/em>S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i = S\u1ed1 n\u0103m s\u1eed d\u1ee5ng theo Th\u00f4ng t\u01b0 141 \u2013 S\u1ed1 n\u0103m \u0111\u00e3 s\u1eed d\u1ee5ng.<\/p>\n
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Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh:\u00a0T\u1ef7 l\u1ec7 hao m\u00f2n<\/strong>\u00a0(%) =\u00a0100 \u00f7 S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n<\/strong>\u00a0theo TT141 (%).<\/li>\n<\/ul>\n
V\u00ed d\u1ee5:<\/strong><\/p>\n
Cu\u1ed1i n\u0103m 2025, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n l\u00e0 B\u1ed9 b\u00e0n gh\u1ebf h\u1ecdp, nguy\u00ean gi\u00e1 20tr, GTCL 12,5tr v\u00e0 HMLK 7,5tr (\u0111\u00e3 t\u00ednh hao m\u00f2n 3 n\u0103m). TT 23 quy \u0111\u1ecbnh S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh hao m\u00f2n l\u00e0 8 n\u0103m (t\u1ef7 l\u1ec7 hao m\u00f2n 12,5%) v\u00e0 TT 141 t\u0103ng l\u00ean 10 n\u0103m (t\u1ef7 l\u1ec7 hao m\u00f2n 10%).<\/p>\n
Gi\u00e1 tr\u1ecb c\u0169 theo TT 23: Hao m\u00f2n\/kh\u1ea5u hao n\u0103m = 2,5tr (= 10tr\u00a0\u00f7<\/strong>\u00a08 n\u0103m)<\/p>\n
Gi\u00e1 tr\u1ecb m\u1edbi theo TT 141: Hao m\u00f2n\/kh\u1ea5u hao n\u0103m = 1,79tr (= 12,5tr\u00a0\u00f7<\/strong>\u00a0(10-3) n\u0103m)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan Trong qu\u00e1 tr\u00ecnh C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n, \u0111\u00f4i khi anh\/ch\u1ecb c\u00f3 th\u1ec3 g\u1eb7p m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh do thay \u0111\u1ed5i quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi C\u1eadp…<\/p>\n","protected":false},"author":169,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-52415","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/169"}],"version-history":[{"count":1,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52415\/revisions"}],"predecessor-version":[{"id":52417,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52415\/revisions\/52417"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52415"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52415"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

2. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p<\/h3>\n