Circular 45/2013/tt-Btc: A Guide To Management Mode, Use And Depreciation Of Fixed Assets

Original Language Title: Thông tư 45/2013/TT-BTC: Hướng dẫn chế độ quản lý, sử dụng và trích khấu hao tài sản cố định

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FINANCE MINISTRY
Number: 45 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 25, 2013

IT ' S SMART

Guide to management mode, use and extract fixed asset depreciation

____________________________

The National Enterprise Law Base 60 /2005/QH11 November 29, 2005;

Corporate Income Tax Law Base 14 /2008/QH12 3 June 2008;

Base of Protocol 124 /2008/NĐ-CP December 11, 2008, by the Government of the Government Regulation and Guide to some of the provisions of the Enterprise Income Tax Act;

Base of Protocol 122 /2011/NĐ-CP December 27, 2011 of the Government amended, the addition of the Digital Protocol 124 /2008/NĐ-CP December 11, 2008, by the Government of the Government Regulation and Guide to some of the provisions of the Enterprise Income Tax Act;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

At the suggestion of the Director of Corporate Finance;

The Minister of Finance issued the Information Administration Guide, using and extracts fixed asset depreciation.

Chapter I

GENERAL REGULATION

What? 1. Subject, scope applies:

1. This information applies to the established business and operates in Vietnam by the rule of law.

2. The calculation and quotation of this information are made to each fixed asset (later abbreviated as TSCE) of the business.

What? 2. The words used in this Information are understood as follows:

1. The tangible fixed asset: is that the labor materials are primarily material that satisfiends the standards of tangible fixed assets, engaging in many business cycles but still retain the original physical morphology such as homes, architectural objects, and more. Machines, equipment, transportation ...

2. Property fixed assets: are assets without physical morphology, showing a amount of value that has been invested in satisfying the standards of intanable fixed assets, engaging in many business cycles, as some of the direct-related costs to the country. use; the cost of the right to release, by invention, patents, copyright copyright ...

3. Asset renal assets: are the TSCs that the company ' s corporate lease for financial leasing. At the end of the lease term, the tenant is entitled to choose to acquire the lease or continue to rent under the conditions that have agreed in the financial lease contract. The total amount of rent of a regulated property at the financial lease is at least equivalent to the value of that property at the time of the contract signing.

Every single TSCE is hired if not satisfied the above regulations are considered an active tenant.

4. The same fixed asset: is that the TSCE has similar uses in the same business sector and has the equivalent value.

5. The fixed asset price:

-The principle of tangible fixed assets is the whole amount of costs that the business has to leave to have assets that try to shape the property to the point of putting that asset into a usable state.

-The principle of intanitless fixed asset is the entire cost that the business has to leave to have an incriminable fixed asset to the point of putting that asset in the expected use.

6. The reasonable value of the fixed asset: is the value of the property that can be exchanged between the fulfills of the known parties in the peer-to-peer exchange.

7. The fixed asset trail: is the gradual reduction in the value of use and the value of fixed assets due to its participation in business production, due to the erosion of nature, due to technological advances ... in the course of the operation of the fixed asset.

8. The depreciation value of the fixed asset: is the total depreciation value of the fixed asset as of the time of the report.

9. fixed asset depreciation: is the calculation and allocation of a way that has the principle system of fixed assets at the cost of production, business in the time of the depreciation of the fixed asset.

10. Time of Depreciation of TSCE: is the time required by the business that the business makes extracting TSCE attriation to recover TSCE investment capital.

11. The accumulated depreciation of fixed assets: a total of depreciation of the depreciation of the depreciation, business through the business period of the fixed property as of the time of the report.

12. The remaining value of the fixed asset: is the difference between the price of TSCE and the cumulative depreciation (or the cumulative depreciation value) of TSCE to the time of the report.

13. Fixed asset repairs: maintenance, maintenance, replacement repair of the damage that arise in the operation to restore operational capacity according to the initial standard operating state of the fixed asset.

14. Upgrade of fixed asset: is the renovation operation, construction, additional equipment added to TSCE to enhance capacity, product quality, TSCE 's performance compared to the initial level or extend the use of TSCE' s use; put in the process of applying the TSCE process. New production technology reduces the cost of TSCE compared to the previous one.

Chapter II

FIXED ASSET MANAGEMENT REGULATION

What? 3. Standard and identify fixed assets:

1. The employer is an independent structured tangible asset, or a system of many individual asset parts linked together to jointly implement one or certain functions that, if lacking any part, the system cannot be used. operation, if the satisfaction of all three of the following standards is considered a fixed asset:

a) certainly gain future economic benefits from the use of that asset;

b) There is a period of use over a year or more;

c) The principle of property must be determined in a reliable and valuable way from 30,000,000 (30 million) or more.

In the case of a system of individual asset parts linked to each other, each constituent part has a different time of use and if there is a lack of part that the system still performs is its primary functioning function but due to a request. management, using fixed assets that require individual management of each property, each of those assets if the same three standards of fixed assets are considered an independent tangible asset.

For working animals and/or for the product, each animal that satisparts the three standard of fixed assets is considered a tangible TSCE.

For the long-time tree garden, each tree park, or the three standard TSCE, is considered a tangible TSCE.

2. Standards and recognition of intanable fixed assets:

All the actual cost that the business has spent in the same time has been satisfied with all three regulations at this one Article, which does not form a tangible TSCE that is considered invisible.

The expenses that do not simultaneously satisfy all three standards set out at 1 Article 3 This is either directly or allocated to the business cost of the business.

The costs that arise in the deployment phase are recorded as the invisible TSCE generated from the corporate interior if the satisfying agreement of the following seven conditions:

a) The technical feasibility of ensuring the completion and bringing the intanable asset to the intended use or for sale;

b) The business intends to complete intanable assets for use or to sell;

c) The business is likely to use or sell that intanable property;

d) That intanable asset must create economic benefits in the future;

There are full resources of technical, financial and other resources to complete the deployment phase, sell or use of that intanable property;

e) There is the ability to determine a certain amount of cost in the deployment phase to create that intanable property;

g) The estimate has sufficient standards for the time of use and value by regulation for intanable fixed assets.

3. Cost of corporate establishment, employee training costs, advertising costs arise prior to the establishment of a business, the cost of the research phase, the cost of shifting the venue, the cost of buying to have and the use of technical materials, patents, Licensing of technology transfer, commercial brand, business advantage is not an invisible fixed asset that is allocated to the business cost of the business during the maximum period of no more than 3 years as defined by the TNDN tax law.

4. For the holding companies that are converted from the state company by regulation at the Government Decree issued before the United States Decree No. 1. 59 /2011/NĐ-CP July 18, 2011 of the Government on the Government's 100% business transfer of state capital to a holding company, has a business advantage value being charged into the value of the business when determining the business value to stake in the asset method and is granted a judge. The right to approve by regulation, to implement the value of the value of business in accordance with the provisions of the United States. 138 /2012/TT-BTC April 20, 2012 of the Ministry of Finance guidelines allocation of business advantages to the holding company was transformed from the state-owned company.

What? 4. Identilocate the price of fixed assets:

1. Define the tangible fixed asset price:

a)

The principle of a shopping tangible TSCE (including new and old purchases): is the actual purchase price that must pay plus (+) taxes (not including reimbursable taxes), direct related expenses must be spent as at the time of the fixed asset to the state. available to use as: interest rates arise in the process of fixed asset procurement; transportation costs, unloading; upgrade costs; installation costs, trial fees; pre-book fees and other direct-related expenses.

If the TSCE is slow to buy, the price of TSCE is the price purchase price right at the time of the purchase (+) taxes (not including reimbursable taxes), direct related expenses must be spent at the time of the purchase of TSCE. a state of readiness to use as: shipping costs, unloading; upgrade costs; installation cost, trial; fee-to-book fee (if available).

It ' s the right to buy the right-to-use, the right-to-use, and the right-to-the-shelf, the right-to-land-to-use, the right to use the right to the right of land. The house, the building object, the price is the actual purchase price to pay plus (+) the costs that are directly related to the use of the tangible TSCE.

In the case after purchasing the tangible TSCE, an architectural object associated with land use, abandoned or abandoned business for new construction, the right to use the right to use the land must identify itself and record it as an invisible TSCE if sufficient criteria are met. The price of the new TSCE is determined to be determined by the decision-making investment process at the Investment Management Regulation and the existing construction. The assets lifted or abandoned were processed by the current regulations for the fixed asset liquation.

b) TSCE acquired in exchange form:

The price of TSCE buys in the form of exchange with an analog or other asset TSCE is the logical value of the tangible TSCE, or the rational value of the TSCE to exchange (after plus additional payments or subtracting the sum). must return to) plus (+) taxes (not including reimbursable taxes), direct related expenses must spend up to the time of bringing the TSCE to the ready state of use, such as: transportation costs, unloading; upgrade costs; installation costs, run-up, etc. try it; the fee in advance of the book (if any).

The value of the tangible TSCE is a form of exchange with a similar tangible TSCE, or may form due to being sold in exchange for ownership of a property similar to the remaining value of the resulting TSCE.

c) Property fixed or self-built or self-produced:

A self-built TSCE principle is the value of the process to be used when it comes into use. The TSCE case has entered into use but has not yet made a decision, the accounting of the price of the accounting at the price of a temporary and adjusted price after the completion of the completed work.

The principle of self-produced TSCE is the actual cost of the tangible TSCE (+) the cost of running the test, the other costs directly related to the time of the tangible TSCE into a state ready to use (excluding internal interest, value, etc.). Product recovery is in the process of testing, testing, non-rational costs such as waste materials, labor, or other costs that exceed the regulation in construction or production.

d) The value of the asset fixed property due to the construction investment:

The value of TSCE due to the basic building investment form in the method of trading is the decision-building process by regulation at the Investment Management Regulation and the construction of the existing (+) advance fee, other direct-related expenses. The TSCE case was used by investment in use, but did not make a decision, the accounting of the accounting of the price on the price and the adjustment after the completion of the completion of the work.

For a fixed asset as a working animal and/or for a product, a perennial garden is the whole cost of all the actual costs that have spent on the animal, the orchids from the time of the formation to the time of the extraction, use.

) Assets fixed in the form of funding, received, donated, due to the discovery:

The principle of asset-fixed property is funded, given, given, due to the inheritance being the actual assessment of the Council of Professional Evaluation or of the professional valuation organization.

e) Property fixed assets are issued; transferred to:

The principle of tangible TSCE is granted, which is transferred to include the remaining value of TSCE on accounting number at the unit level, the transfer unit or the value according to the actual assessment of the professional valuation organization under the rule of law, plus (+) details. Direct related fees that the recipient must spend at the time of bringing the TSCE into a state of readiness to use as the cost of renting a valuation organization; the cost of upgrading, installing, testing ...

g) A property that tries to shape the capital, refunds the capital:

TSCE, which receives capital, returns to value as a value made by its members, shareholders of a certain valuation; or businesses and capital agreements; or due to the regulatory professional organization by law and by members, shareholders and shareholders. I'm sorry.

2. Define the intanable fixed asset price:

a) Properties fixed on the shopping mall:

The value of the non-procurement TSCE is the actual purchase price must pay plus (+) taxes (not including reimbursable taxes) and direct-related expenses must be spent at the time of the purchase of the property into use.

Where the TSCE is invisible to the slow, payable form of TSCE, the price of TSCE is the purchase price according to the payment method at the time of the purchase (not including the slow return).

b) The property fixed on the purchase in the form of exchange:

The principle of an invisible TSCE purchase in the form of exchange with an unsimilar invisible TSCE or other asset is the rational value of the invisible TSCE, or the rational value of the asset to the exchange (after addition of additional payments or subtracting). (+) the taxes (+) the taxes (not to include the taxes reimbursable), the direct-related expenses must be spent at the time of the return of the property to the intended use.

The principle of an invisible TSCE is in the form of exchange with a similar invisible TSCE, or may form due to being sold in exchange for ownership of a property similar to the remaining value of the invisible TSCE.

c) The intanable fixed fixed asset, the given, is given, is transferred to:

The principle of intandiated TSCE is granted, given as the initial rational value plus (+) the direct-related costs must be taken into account the introduction of the asset into use.

The principle of TSCE is transferred to the value of the business of the business of the business. The business takes on the asset that is responsible for the liability of the depreciation, depreciation value, the remaining value of the asset as specified.

d) The intanable fixed asset generated from the business insider:

The invisible TSCE principle generated from the business interior is that the costs involved directly to the construction, the production of the test must be taken into account the time that the TSCE takes into account.

Separately, the expenses that arise in the internal business have brands of goods, release rights, customer lists, the costs that arise during the research phase and the same items that do not meet the standard and recognize the invisible TSCE. I mean, the math on business costs.

The invisible land is the right to use the land:

-The invisible TSCE is the right to use land including:

+ Rights of land used by the state to be used by the state to use land or to receive a transfer of the right to the use of the legal land (including the right to use the land at a time, the right to use the land without a deadline).

+ Rights to use the pre-date rent of the Land Law in 2003 that paid land rent for both the lease period or paid off the land lease for many years that the lease period was paid remaining at least five years and being questioned by the agency. It ' s the right to grant access to the use of land.

The TSCE principle is that the right to use the land is determined to be the entire amount spent to have the right to use the legal land (+) the costs for the free-release compensation, levy the face, the fee in advance of the book (not including the costs spent to build companies). on the soil); or the value of the right to use the capital.

-The right to land use is not recorded as an invisible TSCE:

+ The right to use the land is used by the State to collect land.

+ Lease land paid once for both the lease period (the time of the land lease after the implementation of the Law of Land Act 2003, which is not granted a land use certificate) the land rent is allocated gradually to the cost of business by the number of years. Rent dirt.

+ Lease for annual rent, land rent is accounted for in business expenses during the period of annual pay per annum.

-For properties that are home, land for sale, to the business of the real estate business, the business is not accounted for as TSCE and is not extracted.

e) The cost of the invisible TSCE is the right to author, industrial ownership, the right to the cultivable tree breed by the Intellecintellectual Property Law: is the whole of the actual costs that the business has spent to get the right to the author, industrial ownership, the rights to the cultivable tree breed by the law of intellectual property.

g) The price of TSCE is the software programs:

The TSCE principle of software programs identified as the whole of the actual cost that the business has left to have software programs in the case of software programs is a division that can separate from the relevant hardware, design, and design. Well, the integrated circuit board is legally defined by the law of intellectual property.

3. Asset renal assets:

The value of TSCE financing reflects on the lease is the value of the lease at the time of the start of the property lease (+) with the initial direct costs associated with the financial leasing operation.

4. The fixed asset price of the business is only changed in the following circumstances:

a) Review the TSCE value in the cases:

-By the decision of the competent state agency.

-Do business reorganization, corporate ownership conversion, transformation of enterprise form: division, separation, merger, merge, stake, sell, stock, lease, transform the LLC to a holding company, transform the company. As a matter of fact, she's a limited liability company.

-Use the asset to invest outside the business.

b) Advanced investment TSCE.

c) Remove one or several parts of the TSCE that these parts are managed according to the standard of a tangible TSCE.

When changing the price of TSCE, the business must compile a record of the bases that change and redefine the price points, the remaining value on the accounting book, the accumulated depreciation, the duration of the TSCE's use, and the prescribed accounting practices.

What? 5. Principles of fixed asset management:

1. Every TSCE in the business must have its own set of records (including the TSCE, contract, invoice for TSCE and other certificates, documents related). Each TSCE must be classified, numbered, and has its own card, which is monitored in detail according to each of the TSCE records and is reflected in the TSCE monitor.

2. Each TSCE must be managed according to the principle, the amount of depreciation of the accrual and the remaining value on the accounting book:

The value left on the TSCE accounting book

=

Fixed property price

-

The death toll of TSCE.

3. For the TSCE that does not need to be used, pending liquoration but not out of depreciation, the business must carry out management, tracking, preservation under the current regulation and depreciation of the depreciation in accordance with this Information.

4. The business has to make management of fixed assets that have depreciated but still engage in business operations as conventional TSCs.

What? 6. Sales of the fixed assets of the business:

Based on the intended use of fixed assets, the business conducts taxing fixed assets under the following instructions:

1. The fixed asset used for business purposes are fixed assets due to the management business, which is used for business purposes of the business.

a) For tangible fixed assets, the business categorises as follows:

Type 1: Home, architectural materiel: the fixed asset of the business formed after construction construction, warehouse, fence, water tower, yard, decorative buildings, roads, bridges, bridges, railways, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, roads, The airport, the bridge, the bridge, the dock.

Type 2: Machines, equipment: all kinds of machinery, equipment used in business operations such as specialized machinery, industrial equipment, drilling rig in the oil and gas fields, cranes, technology lines, single machinery.

Type 3: Transport, transmission equipment: are transport vehicles including rail transport, waterways, roads, airways, pipelines and transmission devices such as information systems, electrical systems, plumbing, and convo.

Type 4: Equipment, management tools: are devices, tools used in business operations management of business such as computer server management, electronics, equipment, measuring instruments, quality tests, vacuum cleaners, vacuum cleaners, vacuum cleaners, and more. The worm.

Type 5: Long-time tree garden, animal work and/or for the product: serving as long-time gardens such as coffee gardens, tea gardens, rubber gardens, fruit orcharts, lawn mats, green vegetation ...; animal work and/or for products such as elephants, horses, herds of cattle, herds of cattle ...

Type 6: Other fixed assets: all other fixed assets not listed in the top five categories such as pictures, artwork.

b) The asset is fixed: the right to use soil by regulation at the point of the Article 2 Article 4 This is the right to release, patent patents, literary works, art, science, products, results of demonstration of art, record, record, The broadcast program, satellite signals that carry encrypted programs, industrial styles, design integrated circuit layout design, business secrecy, trademarks, commercial names, and geographic instructions, cultivable crops and breeding materials.

2. The fixed asset for the purpose of welfare, career, security, defense is the fixed assets used by the management business for the purposes of welfare, career, security, defence in the business. These fixed assets are also classified by regulation at point 1.

3. The property that attempts to protect, withhold, withholding, is the property that fixed the business of the household, keep it for the other unit or to keep the state in accordance with the provisions of the authority of the state authority.

4. Depending on the management requirements of each business, the business self-classits more detail than the fixed assets of the business in each group to fit.

What? 7 . Upgrade investment, fixed asset repair:

1. The cost of business costs to invest a fixed asset upgrade is reflected in the price increases of that TSCE, not accounting for these costs at the expense of manufacturing in the period.

2. The fixed asset repair costs are not calculated to increase the principle of TSCE which is directly calculated or allocated at the expense of business in the period, but a maximum of no more than 3 years.

For fixed assets where the repair is cycled, the business is quoted in advance of the cost of repairs under the cost of an annual cost. If the actual number of fixed assets is greater than the expected quotation, the business is added to the cost of this difference. If the actual number of fixed property fixes is less than the number cited, the arbiter is reduced to the cost of business in the period.

3. The costs associated with the post-recorded inferno are initially assessed, which increases the economic benefits of the invisible TSCE compared to the initial level of activity, which is reflected in the price of TSCE. Other costs associated with the following-recorded sterile TSCE are initially accounted for in the cost of business production.

What? 8. lease, pledge, mortgage, concession, liquy TSCE:

1. All activities for rent, pawn, mortgage, concession, fixed asset liquation must follow the rules of the existing law.

2. For the fixed-lease asset:

a)

-The rental business must be in charge of management, using TSCE in accordance with the lease regulations. The cost of hiring TSCE is at the expense of business in the period.

-Rental business, as owner, must follow, manage TSCE for rent.

b) For the financial lease:

-The rental business must follow, manage, use fixed assets such as fixed assets owned by the business and must fully implement the obligations committed in the fixed asset lease contract.

-The rental business, as the owner of the investment, must monitor and execute the correct regulations in the fixed asset rental contract.

c) The case in asset lease contracts (including operating and financial leasing) regulations that govern the rental party that are responsible for correcting the property during the lease costs the cost of a leased TSCE repair is allowed at the expense or distribution of the cost. business fees but maximum time is no more than 3 years.

Chapter III

REGULATION OF FIXED ASSET DEPRECIATION

What? 9. Principles of Depreciation of TSCE:

1. All existing TSCs of the business must extract depreciation, except for the following TSCE:

-The TSCE has depreciated its value but is still in business production.

-TSCE isn't gone.

-The other TSCE is owned by the management business that is not owned by the business (except for the financial lease).

-The TSCE is not managed, tracked, the accounting in the business bookbook of the business.

-TSCE is used in the welfare activities of the business people of the business (except for the TSCE that cater to the worker who works in the business: the middle house, the middle of the shift, the dress, the wardrobe, the toilet, the clean water tank, the garage, Room or medical station for medical treatment, training vehicles, training facilities, vocational training, housing for employers built by the investment business.

-TSCE from the unreimbursable source after being handed over to the business authority to serve scientific research.

-The invisible TSCE is the right to use the long-term land that has the use of land use or the transfer of the legal long-term use of land.

2. Cost of depreciation asset depreciation is calculated at a reasonable cost when the corporate income tax is made in accordance with the regulation of the corporate income tax legislation.

3. The TSCE case used in welfare activities catering to the employer of the regulated business at 1 Article 9 This information is engaged in business production activities, the base business at time and the nature of the use of the assets. fixed this fixed to implement and extract depreciation into the business cost of the business and inform the tax authority directly managed to track, manage.

4. TSCE has not yet depreciated, damaged, unrepaired, overcome, the business identifies the cause, the collective compensation of the collective, the individual causing. The difference between the remaining value of the property with the compensation of the organization, the individual causing, the compensation of the insurance agency and the return value (if any), the business uses the Financial Reserve Fund to compensate. Where the Financial Reserve Fund is not offset enough, the lack of business disparity is calculated at the reasonable cost of the business when determining the corporate income tax.

5. The TSCE rental business has to extract depreciation on TSCE for rent.

6. Business hires TSCE in the form of financial leasing (abbreviated as TSCE) must extract the depreciation TSCE as TSCE is owned by the business under the current regulation. In the immediate case at the start of the lease, the business that hired TSCE was committed to not acquiring the lease in the financial lease, the rental business was quoted as the financial lease by the time of its lease. Yeah.

7. The case of reassessment of the TSCE value has run out of depreciation, which transfers when split, merge, merged, these TSCs must be valued by professional valuation organizations but not less than 20% of that asset price. The timing of depreciation on these assets is the time the business is officially handed over to the use and time of depreciation from 3 to 5 years. The specific time is decided by the business but must notify the tax authority before the execution.

For businesses that implement the commodity shares, the time of the depreciation of the TSCE states is that the time the business is granted a business registration certification that turns into a holding company.

8. Businesses 100% of state capital make a valuation of the business value to stake in the discounted cash flow method (DCF), the rise portion of the state capital between the actual value and the value scored on the unwritten accounting book. It ' s an invisible TSCE, and it ' s allocated to the cost of manufacturing in the period, but the time is not over 10 years. The starting point of allocation at the cost is the time the business is officially transformed into a holding company (which has a business registration certificate).

9. Whether or not to extract TSCE depreciation is done starting from the day (according to the number of dates of the month) that TSCE increases or decreases. The business carried out the increased accounting, reducing the TSCE by the current regulatory regulation of the enterprise accounting regime.

10. For the completed basic construction works, the business has already increased the TSCE in a temporary price due to its decision not to make the decision. When the basic construction process is resolved to have the difference between the value of the value and the value of the decision, the business must adjust to the fixed asset price in accordance with the approved decision value. Businesses do not have to adjust the cost of depreciation costs since the time of the fixed asset completion, the delivery board used to the time of the approved decision. The cost of depreciation after the time of the decision was determined on the basis of the fixed asset-funded decision-making value (-) the number cited depreciation to the time of the approval of the fixed property decision (:) the time of the remaining depreciation of the property. Try to follow protocol.

11. For business fixed assets that are monitoring, managing and extracts depreciation according to the Digital Information. 203 /2009/TT-BTC There is not enough standard for fixed asset prices by regulation at Article 2 of this Smart, the remaining value of these assets is allocated to the business production costs of the business, the allocation period is no more than 3 years from the date of effect. This is the execs of this message.

What? 10. Identitiate the depreciation period of the tangible fixed asset:

1. For the new fixed asset (not used), the business must be based on the time frame of depreciation of the fixed asset depreciation in Appendix 1 issued by this message to determine the time of depreciation of the fixed asset.

2. For the used fixed asset, the time of the depreciation of the fixed property is determined as follows:

The time of the depreciation of the TSCE

=

The logical value of the TSCE

x

The depreciation period of the new TSCE is the same type defined by Appendix 1 (issued by this message)

The sale prices of the TSCE of the same type are 100% (or that of the equivalent TSCE on the market)

In it: The rational value of TSCE is the purchase price or actual exchange (in the case of purchase, exchange), the remaining value of TSCE or value according to the organization ' s assessment of the price appraisal function (in the given case, given, donated, given). level, transferred to the and other cases.

3. Change the time of fixed asset depreciation:

a) The business case wants to determine the time of depreciation of the new fixed asset and has passed the other use compared to the prescribed depreciation timeframe at Appendix 1 issued by this Smart, the business must establish a change of time. a fixed asset depreciation fraud on the basis of a clear solution of the following content:

-TSCE's engineering life.

-The state of TSCE, the asset generation, the real state of the asset,

-The effect of the increase, reducing the depreciation of TSCE to the result of business production and the source of the funding of credit organizations.

-For assets formed from the investment project in the form of B.O.T, B. C. C the business must add to the contract that has signed with the investment owner.

b) The authority to approve the method of changing the time of depreciation of fixed assets:

-The Treasury Department approx:

+ The parent company of the Economic Group, the Corporation, the state-held company from 51% of the charter capital being made up by the Ministry of Industry, the Prime Minister decided to establish it.

+ The subsidiaries are owned by the Company ' s parent company, the company that holds 51% of its charter capital.

-The Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the Central Committee of the People's Republic of China On the ground.

On the basis of a change in time of depreciation of fixed property depreciation fixed authority, for a 20-day period since the date of the approval of the Variation, the business must inform the tax authority directly to monitor, administer.

c) The business is only changed time of depreciation of TSCE once for a property. The extension of the depreciation period of TSCE guarantees that not beyond the technical longevity of TSCE and does not alter the business outcome of the business from profit to hole or vice versa at the change year. The business case changes the time of the non-regulation TSCE depreciation period, the Finance Ministry, the direct tax authority that manages the required business again in accordance with the regulations.

4. The case with impact factors (such as the upgrade or removal of one or some parts of the fixed asset) aimed at extending or shoring the previously determined use of the fixed asset, the business conducted a redefining time of citation. The depreciation of fixed assets by three standards states at the time of the completion of the birth, and at the same time the border states that the bases change the time of depreciation, the authorities have the authority to decide on the stipulation in paragraph 3. This.

What? 11. Define the depreciation period of the intanable fixed asset:

1. The business self-defines the depreciation period of the intanable fixed but maximum fixed asset property but not more than 20 years.

2. For the invisible TSCE that the value of land use has a deadline, the right to use rent, the time of the depreciation period is time to be allowed to use the land of the business.

3. For the invisible TSCE is the right to the author, intellectual property rights, the right to the cultivable breed, the time of the depreciation period is that the protection deadline is written on the prescribed protection text (not charged with the added warranty period).

What? 12. Defines the time of depreciation of fixed assets in a number of special cases:

1. For the investment project in the form of Build-Business-Business-Transfer (B.O.T); Business partnering contract project (B.C. C), the time of fixed property depreciation is determined from the time of the fixed asset to use until the end of the project. In the case of the projects on which the revenue is not all over the years that the project depreciated by the principle of depreciation in terms of the business outcome affects the business outcome of the business, the business reports the Treasury to decide whether to increase, decreased depreciation by regulation at paragraph 3 Article 10 of this Information.

2. For the production line with a military feature and directly carrying out the defense, security at the defense companies, the security company, then the base on regulation at this Smart, the Ministry of Defense, the Department of Public Security determines the time of the extract. The depreciation of these assets.

What? 13. Fixed asset depreciation method:

1. Methods of attriation:

a) The method of attriation of the straight line.

b) The depreciation method by the number of diminishable balances is adjusted.

c) The method of depreciation in quantity, volume of product.

2. The ability base to meet the applicable applicable conditions for each of the fixed asset depreciation methods, the business is selected by the choice of attriation methods in accordance with each of the business ' s fixed assets:

a) The linear depreciation method is the method of depreciation of attriation by the degree of stability of each year at the cost of the business of the business of fixed assets engaged in business activity.

The active business has a high economic efficiency that is rapidly depreciated but maximal not more than twice the rate of depreciation determined by the line method to quickly innovate the technology. Fixed assets engaged in fast-depreciated business activities are machines, equipment; instruments of measurement, experiment; equipment and transportation; management tools; livestock, long-term gardens. When performing fast-depreciation, the business must ensure business with interest. The case of business extracts fast depreciation exceeds 2 times the stipulation at the time frame using fixed assets at Appendix 1 accompanied by this Smart, then the portion of the rapid depreciation (too twice) is not calculated at a reasonable cost when charging. The income in the period.

b) The depreciation method according to the number of reduced balances has adjusted:

The depreciation-amortization method applied to businesses in the fields of technology requires change, rapid development.

TSCE is involved in the business activity of attripation according to the reduced balance method that must be satisfied with the following conditions:

-Is the new investment fixed asset (not used);

-Are machines, equipment, measurement tools, experiments.

c) The method of depreciation in quantity, volume of product:

The fixed asset involved in the business activity is extracted from this method as machines, devices that satisfy the following conditions:

-Direct in relation to product production;

-Identify the total quantity, volume of production products according to the design capacity of fixed assets;

-The average monthly use capacity in the fiscal year is no less than 100% of the design capacity.

The content of the depreciation method is regulated in the Appendix 2 issued by this message.

3. The business self-determines the depreciation method, the time of depreciation of TSCE by regulation at this Smart and informed the tax authority directly administered before it begins.

4. The depreciation method applies to each TSCE that the business has selected and informs the direct tax authority that management must be done consistent throughout the process of using TSCE. The special case needs to change the depreciation method, the business must clear the change in how to use the TSCE to provide economic benefits to the business. Each fixed asset is only allowed to change a time of attriation in the process of use and must be written in writing to the direct management tax authority.

Chapter IV

THE ORGANIZATION.

What? 14. Effect of execution:

1. This information has been in effect since June 10, 2013 and applied since fiscal year 2013.

2. This information replaces the Digital 203 /2009/TT-BTC October 20, 2009 by the Minister of Finance to guide the management regime, use and extract fixed asset depreciation. Since the fiscal year of 2013, we have a $2.2 rating of 2 Articles 6. 123 /2012/TT-BTC July 27, 2012 by the Minister of Finance of the Executive Guide to the implementation of a number of the business income Tax Law implemented by the revised regulation, the following addition:

" k) the power to use the long-term land is not to be depreciated and allocated at the expense unless determining taxable income; the right to use land at a time if there is sufficient evidence from and the right implementation of procedures under the rule of law, which is involved. Business manufacturing activity is gradually allocated to the cost of which unless the use of the land is allowed to use land in a certificate of land use, except for the case of the right to use a land that has the amount of money that has the depreciation of depreciation to take into account. a reasonable fee when calculating corporate income tax ".

3. The case of business individuals with TSCE fulfills the full response of fixed asset management regulations at this Smart is to be cited fixed asset depreciation to determine the reasonable cost unless the tax rate of personal income.

4. During the execution process, if there is a timely reflection of the Ministry of Finance to be resolved in time.

KT. MINISTER.
Chief.

(signed)

Xiaowen Chen