ࡱ> [ Jbjbj ;`ΐΐ66 6 yyyyy8QD"$&&&&&&$ jJ]yr@Jyy666yy$6$66C.ED#xb2\ZD0jD5 .E.E&yTEC6JJ56 ?:  B TI CHNHCNG HA X HI CH NGH(A VIT NAM______________c lp - T do - Hnh phcS: 28 /2017/TT-BTCH Ni, ngy 12 thng 4 nm 2017 THNG TSa i, b sung mt s iu ca Thng t s 45/2013/TT-BTC ngy 25 thng 4 nm 2013 v Thng t s 147/2016/TT-BTC ngy 13 thng 10 nm 2016 ca B Ti chnh hng dn ch  qun l, s dng v trch khu hao ti sn c nh Cn c Ngh nh s 91/2015/N-CP ngy 13 thng 10 nm 2015 ca Chnh ph v u t vn nh nc vo doanh nghip v qun l, s dng vn, ti sn ti doanh nghip; Cn c Ngh nh s 91/2014/N-CP ngy 01 thng 10 nm 2014 ca Chnh ph sa i, b sung mt s iu ti cc Ngh nh quy nh v thu; Cn c Ngh nh s 218/2013/N-CP ngy 26 thng 12 nm 2013 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut Thu thu nhp doanh nghip; Cn c Ngh nh s 215/2013/N-CP ngy 23 thng 12 nm 2013 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Theo  ngh ca Cc trng Cc Ti chnh doanh nghip; B trng B Ti chnh ban hnh Thng t sa i, b sung mt s iu ca Thng t s 45/2013/TT-BTC ngy 25 thng 04 nm 2013 v Thng t s 147/2016/TT-BTC ngy 13 thng 10 nm 2016 ca B Ti chnh hng dn ch  qun l, s dng v trch khu hao ti sn c nh. iu 1. Bi b khon 1 iu 1 Thng t s 147/2016/TT-BTC ngy 13 thng 10 nm 2016 ca B Ti chnh sa i, b sung mt s iu ca Thng t s 45/2013/TT-BTC ngy 25 thng 04 nm 2013 ca B Ti chnh hng dn ch  qun l, s dng v trch khu hao ti sn c nh. iu 2. Sa i, b sung gch u dng th 3 im  Khon 2 iu 4 Thng t s 45/2013/TT-BTC ngy 25 thng 4 nm 2013 ca B Ti chnh hng dn ch  qun l, s dng v trch khu hao ti sn c nh nh sau:  - i vi cc ti sn l nh hn hp va dng phc v hot ng sn xut kinh doanh ca doanh nghip, va dng  bn hoc cho thu theo quy nh ca php lut th doanh nghip phi xc nh v hch ton ring phn gi tr ca nh hn hp theo tng mc ch s dng, c th nh sau: i vi phn gi tr ti sn (din tch) ta nh hn hp dng  phc v hot ng sn xut kinh doanh ca doanh nghip v dng  cho thu (tr trng hp cho thu ti chnh): doanh nghip thc hin ghi nhn gi tr ca phn ti sn (din tch) l ti sn c nh, qun l, s dng v trch khu hao ti sn c nh theo quy nh. i vi phn gi tr ti sn (din tch) trong ta nh hn hp dng  bn th doanh nghip khng c h&(.df    $ & ( . 6 8 ŹѤ}r_WRMRWRMRWR hh6 hK]6hI-hK]6%jhK]6UmHnHsH*tH*uhK]h]kCJaJh}hK]CJaJhhCJaJhK]CJaJhI-h]k5h]khI-h]kCJ hB/hg+5CJaJhB/h8C75CJaJhB/h]k5CJaJhI-h]k5CJhFh]k6OJQJhFh]k6CJOJQJhXh[CJaJdfyp $Ifgdkkd$$IflFK # Q" t6    44 layt& $$Ifa$gd $$Ifa$gdF@ ~p$x$Ifa$gdK] $Ifgd $$Ifa$gdhkkd$$Ifl FK # Q" t6    44 layt&8 < > @ B D X z         D H T Z b d f h x | ɽuuuuuh|:h|:5mHsHh|:5mHsHh#5mHsHh9qh&5mHsHhh&5mHsHh&5mHsHh5mHsHhhO5mHsHhhO5aJmHsHhFPhFP5CJaJmHsHh]k hj h]k hK]6hI-hK]6.@ B D V X t.Ekd}$$Ifl#*$ t644 layt&$d x$Ifa$gdQd x$IfgdXkkd$$Ifl FK # Q" t6    44 layt&X d $ & ( * t r`~~~~~~~$xx`a$gdK]$,x`a$gdQEkd$$Ifl#*$ t644 layt|: d $Ifgd :$d $Ifa$gd|:       " $ & ( * p t ż}odXhh06mHsHh6aJmHsHhh6aJmHsHhhF6aJmHsHhC?6mHsHhC?hC?6mHsHhhO5aJmHsHhh :5aJmHsHh :5mHsHhO5mHsH%jhK]5UmHnHsH*tH*uh#5mHsHh|:h|:5mHsHh|:5mHsH! "&,2468<>BFJh0pr:<Xꫢ}rgr\ShF6mHsHhT6@mHsHh6@mHsHh/!6@mHsHhD-hgtX6@mHsHhD-h5Q6@mHsHh6mHsHh*6mHsHhh6mHsHhTo6mHsHhhTo6mHsHhC?hC?6mHsHhC?6mHsHhY6mHsHhh06mHsHh06mHsHXZfprtz|  $&,046<>BHLNTZ`dptx|ֽֽȤh|:h|:6@mHsHh|:6@mHsHh xh x6@mHsHh x6@mHsHh&h&6@mHsHh&6@mHsHhThT6mHsHhF6mHsHh x6mHsH; *,:jlul`l`l`h|:h|:5mHsHh|:5mHsHh. h|:mHsHh xh x@mHsHh x@mHsHh|:h|:@mHsHh|:mHsHh|:h|:mHsHhdkQ5mHsHhZ 5mHsHhZ hZ 5mHsHhB/h 6@mHsHhD-h$|q6@mHsHhD-h6@mHsH$<rN\^`f *,68>@LRVX ɼ곫h|:h|:PJmHsHh|:PJmHsHh:h:PJmHsHh xmHsHhV5mHsHh|:h*@mHsHh|:h*mHsHh|:h:mHsHh|:hkmHsHh|:h#:mHsHh|:h>mHsH5"&,.26:>LRVZ\dhjntz|  &(.26<@DJLhlhXPJmHsHh|:h|:PJmHsHh|:PJmHsHS`0:$=?BHBC2DFDDD.E`EEE$  ` +d$If]+a$gdQ*$ , ` 0p@ "%(+d$If]+a$gdQ d$IfgdQ$xx`a$gd~m $xx`a$gdK]"&48>@FHLPVZ^bfjrvz$,26:>DHNPVX\`dh|:h|:PJmHsHh|:PJmHsHhXPJmHsHhXhXPJmHsHSdhptx~:: ::::::":&:*:,:.:6:::<:N:R:X:^:d:h:t:v:::::::::::::::::::::::::::::::;; ;;;;;;$;Uh|:PJmHsHh|:h|:PJmHsH[ch ton l ti sn c nh v khng c trch khu hao v theo di nh mt ti sn  bn. Tiu thc  xc nh gi tr tng loi ti sn v phn b khu hao ti sn i vi tng mc ch s dng c cn c vo t trng gi tr ca tng phn din tch theo tng mc ch s dng trn gi tr quyt ton cng trnh; hoc cn c vo din tch thc t s dng theo tng mc ch s dng  hch ton. i vi cc doanh nghip c nh hn hp m khng xc nh tch ring c phn gi tr ti sn (din tch) phc v cho hot ng sn xut kinh doanh ca doanh nghip, va  bn,  cho thu th doanh nghip khng hch ton ton b phn gi tr ti sn (din tch) ny l ti sn c nh v khng c trch khu hao theo quy nh. i vi cc ti sn c dng chung lin quan n cng trnh nh hn hp nh sn chi, ng i, nh  xe vic xc nh gi tr ca tng loi ti sn v gi tr khu hao cc ti sn dng chung cing c phn b theo tiu thc  xc nh gi tr tng loi ti sn v phn b khu hao nh hn hp . iu 3. Hiu lc thi hnh 1. Thng t ny c hiu lc thi hnh t ngy 26 thng 5 nm 2017 v p dng t nm ti chnh 2016. 2. Trong qu trnh thc hin, nu c kh khn vng mc  ngh phn nh kp thi v B Ti chnh  nghin cu sa i, b sung cho ph hp./. Ni nhn: - Th tng Chnh ph, cc PTTg Chnh ph; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vn phng Tng b th; - Vn phng TW v cc Ban ca ng; - Vn phng Chnh ph; - Vin kim st NDTC; - To n NDTC; - Cc B, c quan ngang B, c quan thuc CP; - C quan TW ca cc on th; - UBND cc tnh, TP trc thuc TW; - S TC, S NN v PTNT, KBNN cc tnh, TP trc thuc TW; - Hc vin Hnh chnh quc gia; - Kim ton nh nc; - Cng bo; - Cc kim tra vn bn (B T php); - Website Chnh ph; - Website B Ti chnh; - Cc n v thuc B Ti chnh; - Lu: VT, Cc TCDN. KT. 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