{"id":10959,"date":"2015-08-26T04:26:54","date_gmt":"2015-08-26T04:26:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10959"},"modified":"2015-08-28T08:07:39","modified_gmt":"2015-08-28T08:07:39","slug":"so-do-ke-toan-chenh-lech-ty-gia-hoi-doai-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10959","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\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 t\u1edbi ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\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 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i . Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 ch\u00eanh l\u1ec7ch ph\u00e1t sinh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i c\u00f9ng m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u1ee7 y\u1ebfu ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– Th\u1ef1c t\u1ebf mua b\u00e1n, trao \u0111\u1ed5i, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 trong k\u1ef3 (ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e3 th\u1ef1c hi\u1ec7n);<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a th\u1ef1c hi\u1ec7n);<\/span><\/p>\n

– Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4131 –<\/em> Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (l\u00e3i, l\u1ed7 t\u1ef7 gi\u00e1) cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ec3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB (doanh nghi\u1ec7p SXKD c\u00f3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4132 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i\u00a0\u0111o\u00e1i ph\u00e1t sinh khi\u00a0\u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t\u00a0\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ch\u00eanh l\u1ec7c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u00a0\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i\u00a0\u0111o\u00e1i ph\u00e1t sinh khi\u00a0\u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t\u00a0\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ch\u00eanh l\u1ec7c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u00a0\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

3. S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i\u00a0\u0111o\u00e1i khi mua, b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t\u00a0\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi mua, b\u00e1n ngo\u1ea1i t\u1ec7\u00a0c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u00a0\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi 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 ch\u00eanh l\u1ec7ch\u00a0\u1ef7 gi\u00e1 h\u1ed1i\u00a0\u0111o\u00e1i ph\u00e1t sinh do\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m b\u00e1o c\u00e1o<\/span><\/h2>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n 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 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i – TK 413<\/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 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

 <\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":11105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1329],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10959"}],"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=10959"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10959\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11105"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10959"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}