PRINCIPLES FOR DETERMINING DURATION TIME OF FIXED FIXED ASSETS

kết quả hình ảnh cho trích khấu hao tài sản cố định

Firstly, for new fixed assets (not yet used), enterprises must base on the time frame of depreciation of fixed assets specified in Appendix 1 issued together with Circular No. 45/2013. / TT-BTC to determine the depreciation period of fixed assets as follows:

List of groups of fixed assets

Minimum time of depreciation (year)

Maximum time of depreciation (year)
A – Machinery and power equipment
1. Power generator 8 15
2. Generator, hydropower, thermal power, wind power, gas mixture. 7 20
3. Transformers and electrical equipment 7 15
4. Other power machinery and equipment 6 15
B – Other machinery and working equipment
1. Machine tool 7 15
2. Machinery and equipment used in the mining industry 5 15
3. Tractor 6 15
4. Máy dùng cho nông, lâm nghiệp Machinery for agriculture and forestry 6 15
5. Water and fuel pump 6 15
6. Metallurgical and anti rust and corrosion surface processing equipment 7 15
7. Specialized equipment for the production of chemicals 6 15
8. Specialized machinery and equipment for production of building materials, stoneware and glassware 10 20
9. Specialized equipment for the production of components and electronics, optics, precision mechanics 5 15
10. Machinery and equipment used in the leather industry, stationery cultural product printing 7 15
11. Machinery and equipment used in the textile 10 15
12. Machinery and equipment used in the garment industry 5 10
13. Machinery and equipment used in the paper industry 5 15
14. Machinery and equipment of food producing and processing 7 15
15. Cinema and health machinery and equipment 6 15
16. Machinery, equipment of telecommunications, information, electronics, computer and television 3 15
17. Pharmaceutical manufacturing machinery and equipment. 6 10
18. Other machinery and equipment 5 12
19. Machinery and equipment used in the petrochemical industry 10 20
20. Machinery and equipment used in oil and gas exploration and extraction. 7 10
21. Construction machinery and equipment 8 15
22. Crane 10 20
C – Experimental and measuring tools
1. Experimental and measuring equipment of mechanical, thermal and acoustic quantitives 5 10
2. Optical and spectral equipment 6 10
3. Electrical and electronic equipment 5 10
4. Physico-chemical measuring and analyzing equipment 6 10
5. Radiation equipment and instruments 6 10
6. Particularly specialized equipment 5 10
7. Other experimental and measuring equipment 6 10
8. Molds used in the foundry industry 2 5
D – Equipment and vehicles
1. Roadway transport vehicles 6 10
2. Railway transport vehicles 7 15
3. Water way transport vehicles 7 15
4. Airway transport vehicles 8 20
5. Pipeline transportation equipment 10 30
6. Goods loading and unloading and lifting equipment. 6 10
7. Other equipment and vehicles 6 10
E – Management tools
1. Calculating and measuring equipment 5 8
2. Machinery, communicationselectronics equipment, and computer software for management 3 8
3. Other management tools and means 5 10
G – Housing and structures
1. Solid housing 25 50
2. Mid-shift rest house, shift, mid-shit canteen, dressing house, toilet, garage, etc. 6 25
3. Other housing 6 25
4. Warehouses, storage tanks, bridges, roads, airfield, parking, drying yeard … 5 20
5. Embankments, dams, culverts, channels, ditches 6 30
6. Harbor, dock slipway … 10 40
7. Other structures 5 10
H – Animals and perennial orchard
1. Kinds of animal 4 15
2..Industrial crop plantation, orchards and perennial orchards 6 40
3.Lawn and green carpet 2 8
I – Other types of intangible fixed assets not specified in the above groups 4 25
K – Other intangible fixed assets 2 20

 

Secondly, for used fixed assets, the depreciation period of fixed assets is determined as follows:

Depreciation period of fixed assets =

 

Fair value of fixed assets x

 

The depreciation period of new fixed assets of the same type is determined in Appendix 1 (promulgated together with this Circular).
The selling price of fixed assets of the same type is 100% (or of equivalent fixed assets in the market)

 

In which: The fair value of fixed assets is the actual purchase or exchange price (in case of sale, purchase), the residual value of fixed assets or the value evaluated by an organization competent to appraise prices ( in the case of a gift, gift, gift, grant, transfer) and other cases.

Thirdly, change the time of depreciation of fixed assets:
a) In case the enterprise wants to determine the time of depreciation of new and used fixed assets different from the time frame of depreciation specified in Appendix 1 issued together with Circular No. 45/2013 / TT-BTC, enterprises must make a plan to change the time of depreciation of fixed assets on the basis of explaining the following contents:
– Technical life of fixed assets according to design;
– Current conditions of fixed assets (time of used assets, asset generation, actual status of assets);
– The effect of increasing or decreasing the depreciation of fixed assets to the business results and the capital sources for debt repayment of credit institutions.
– For assets formed from investment projects in the forms of B.O.T, B.C.C, the enterprises must supplement the signed contracts with the investors.
b) Competence to approve the plan for changing the depreciation period of fixed assets:
– Ministry of Finance approves for:
+ Parent companies of economic groups, corporations and State-owned companies with 51% or more of charter capital established under decisions of ministries, the Prime Minister.
+ Subsidiaries owned by the parent company Economic group and corporation holding 51% or more of charter capital.
– Departments of Finance of provinces and cities directly under the Central Government approve for Corporations and Independent Companies established under decisions of the People’s Committees of provinces and cities directly under the Central Government, enterprises of the cities. Other economic sectors are headquartered in the area.
Based on the plan for changing the time of depreciation of fixed assets approved by the competent authority, within 20 days from the date of approval of the plan, the enterprise must notify the tax office directly. managed to track, manage.
c) An enterprise may change the depreciation period of fixed assets once for only one asset. The extension of the time of depreciation of fixed assets does not exceed the technical life of fixed assets and does not change the business results of the enterprise from profit to loss or vice versa at the year of change decision. In case the enterprise changes the time of depreciation of fixed assets in contravention of regulations, the Ministry of Finance and the tax office directly managing the enterprise shall request the enterprise to re-determine it strictly according to regulations.
Fourth, in case there are impact factors (such as upgrading or dismantling one or some parts of fixed assets) in order to extend or shorten the previously determined use time of the fixed assets specified
Enterprises shall re-determine the time of depreciation of fixed assets according to the above three criteria at the time of completion of arising operations, and at the same time make a record stating the bases for changing the time of deduction. depreciation, submit to competent authorities for decision according to regulations.

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