{"id":10545,"date":"2015-08-25T04:03:50","date_gmt":"2015-08-25T04:03:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10545"},"modified":"2015-08-27T11:01:20","modified_gmt":"2015-08-27T11:01:20","slug":"so-do-ke-toan-bat-dong-san-dau-tu-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10545","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

 <\/p>\n

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan\u00a0\u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n li\u00ean quan t\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\u00a0\u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 39 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, T\u00e0i kho\u1ea3n 217 – B\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110. B\u0110S\u0110T g\u1ed3m: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0, ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00e0 ho\u1eb7c c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i thu\u00ea t\u00e0i s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1eafm gi\u1eef nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec3:<\/span><\/p>\n

– S\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd; ho\u1eb7c<\/span><\/p>\n

– B\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u0103ng, gi\u1ea3m b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0<\/span><\/h2>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0,\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban\u00a0\u0111\u1ea7u b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf x\u1ea3y ra l\u00e0m ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed sau ghi nh\u1eadn ban\u00a0\u0111\u1ea7u b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c\u00a0\u0111i\u1ec1u ki\u1ec7n theo quy\u00a0\u0111\u1ecbnh th\u00ec\u00a0\u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T, ho\u1eb7c ghi v\u00e0o chi ph\u00ed ph\u00e1t sinh trong k\u1ef3. C\u00e1c nghi\u1ec7p v\u1ee5\u00a0\u0111\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n b\u00e1n, thanh l\u00fd b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf li\u00ean quan\u00a0\u0111\u1ebfn b\u00e1n, thanh l\u00fd b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

4. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n cho thu\u00ea ho\u1ea1t\u00a0\u0111\u1ed9ng b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf li\u00ean quan t\u1edbi vi\u1ec7c cho thu\u00ea ho\u1ea1t\u00a0\u0111\u1ed9ng b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n li\u00ean quan t\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1258],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10545"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10545"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10545\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10545"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}