{"id":16814,"date":"2015-11-03T03:45:27","date_gmt":"2015-11-03T03:45:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16814"},"modified":"2016-12-12T04:24:10","modified_gmt":"2016-12-12T04:24:10","slug":"mau-bang-kiem-ke-quy-mau-so-08b-tt-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16814","title":{"rendered":"M\u1eabu B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 M\u1eabu s\u1ed1 08b – TT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 M\u1eabu s\u1ed1 08b \u2013 TT l\u00e0 bi\u00ean b\u1ea3n nh\u1eb1m x\u00e1c nh\u1eadn ti\u1ec1n ngo\u1ea1i t\u1ec7, v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd… t\u1ed3n qu\u1ef9 th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 th\u1eeba, thi\u1ebfu so v\u1edbi s\u1ed1 qu\u1ef9 tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd qu\u1ef9 v\u00e0 l\u00e0m c\u01a1 s\u1edf quy tr\u00e1ch nhi\u1ec7m v\u1eadt ch\u1ea5t, ghi s\u1ed5 k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch. K\u1ebf to\u00e1n\u00a0thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb m\u1eabu B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 M\u1eabu s\u1ed1 08b \u2013 TT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> t\u1edbi c\u00e1c b\u1ea1n.<\/span><\/p>\n

M\u1eabu B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 d\u00f9ng cho ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd M\u1eabu s\u1ed1 08b \u2013 TT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n\n\n\n\n\n
\u0110\u01a1n v\u1ecb:………..<\/strong><\/span><\/td>\nM\u1eabu s\u1ed1 08 b – TT<\/strong><\/span><\/td>\n<\/tr>\n
B\u1ed9 ph\u1eadn:……..<\/strong><\/span><\/td>\n(Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1: …\/2014\/TT-BTC<\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nng\u00e0y …\/…\/2014 c\u1ee7a BTC)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/span><\/p>\n

B\u1ea2NG KI\u1ec2M K\u00ca QU\u1ef8<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

(D\u00f9ng cho ngo\u1ea1i t\u1ec7, v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd) \u00a0<\/em><\/strong>S\u1ed1:…..<\/span><\/p>\n

H\u00f4m nay, v\u00e0o …gi\u1edd ….ng\u00e0y …..th\u00e1ng ….n\u0103m ……<\/span><\/p>\n

Ch\u00fang t\u00f4i g\u1ed3m:<\/span><\/p>\n

    \n
  • \u00d4ng\/B\u00e0:……………………………….\u0111\u1ea1i di\u1ec7n k\u1ebf to\u00e1n<\/span><\/li>\n
  • \u00d4ng\/B\u00e0:……………………………….\u0111\u1ea1i di\u1ec7n th\u1ee7 qu\u1ef9<\/span><\/li>\n
  • \u00d4ng\/B\u00e0:……………………………….\u0111\u1ea1i di\u1ec7n …………<\/span><\/li>\n<\/ul>\n

    C\u00f9ng ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea qu\u1ef9 ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c … k\u1ebft qu\u1ea3 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
    \n

    S\u1ed1TT<\/span><\/strong><\/p>\n<\/td>\n

    		Di\u1ec5n gi\u1ea3i<\/span><\/strong><\/td>\n\u0110\u01a1n v\u1ecb t\u00ednh<\/span><\/strong><\/td>\nS\u1ed1 l\u01b0\u1ee3ng<\/span><\/strong><\/td>\n\u0110\u01a1n<\/span><\/strong>gi\u00e1<\/span><\/strong><\/td>\nT\u00ednh ra VN\u0110<\/span><\/strong><\/td>\nGhi ch\u00fa<\/span><\/strong><\/td>\n<\/tr>\n
    T\u1ef7 gi\u00e1<\/span><\/strong><\/td>\n\n

    VN\u0110<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

    A<\/span><\/td>\nB<\/span><\/td>\nC<\/span><\/td>\n1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\nD<\/span><\/td>\n<\/tr>\n
    I<\/span><\/td>\nS\u1ed1 d\u01b0 theo s\u1ed5 qu\u1ef9<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n……….<\/span><\/td>\n…………<\/span><\/td>\n……….<\/span><\/td>\n………….<\/span><\/td>\n<\/tr>\n
    II<\/span><\/td>\nS\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf (*)<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n………..<\/span><\/td>\n…………<\/span><\/td>\n……….<\/span><\/td>\n………….<\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0 – Lo\u1ea1i<\/span><\/td>\n………….<\/span><\/td>\n………….<\/span><\/td>\n………..<\/span><\/td>\n…………<\/span><\/td>\n……….<\/span><\/td>\n………….<\/span><\/td>\n<\/tr>\n
    2<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0 – Lo\u1ea1i<\/span><\/td>\n………….<\/span><\/td>\n………….<\/span><\/td>\n………..<\/span><\/td>\n…………<\/span><\/td>\n……….<\/span><\/td>\n………….<\/span><\/td>\n<\/tr>\n
    3<\/span><\/td>\n\u00a0\u00a0\u00a0\u00a0 – …<\/span><\/td>\n………….<\/span><\/td>\n………….<\/span><\/td>\n………..<\/span><\/td>\n……..<\/span><\/td>\n……….<\/span><\/td>\n………….<\/span><\/td>\n<\/tr>\n
    III<\/span><\/td>\nCh\u00eanh l\u1ec7ch (III = I \u2013 II)<\/span><\/td>\nx<\/span><\/td>\nx<\/span><\/td>\n………..<\/span><\/td>\n…………<\/span><\/td>\n……….<\/span><\/td>\n………….<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    – L\u00fd do :+ Th\u1eeba: ……………………………………………………..<\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0+ Thi\u1ebfu: ……………………………………………………..<\/span><\/p>\n

    – K\u1ebft lu\u1eadn sau khi ki\u1ec3m k\u00ea qu\u1ef9: …………………………………..<\/span><\/p>\n\n\n\n\n
    \n
    Th\u1ee7 qu\u1ef9<\/span><\/strong><\/h6>\n<\/td>\n
    		\n
    K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/strong><\/h6>\n<\/td>\n
    		\n
    Ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m k\u00ea qu\u1ef9<\/span><\/strong><\/h6>\n<\/td>\n<\/tr>\n
    (K\u00fd, h\u1ecd t\u00ean)<\/em><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/em><\/span><\/td>\n(K\u00fd, h\u1ecd t\u00ean)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    Sau \u0111\u00e2y, K\u1ebf to\u00e1n Centax s\u1ebd h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00e1ch nghi\u1ec7m ghi \u0111\u1ed1i v\u1edbi B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 M\u1eabu s\u1ed1 08b \u2013 TT<\/span><\/h2>\n

    G\u00f3c tr\u00ean b\u00ean tr\u00e1i ghi t\u00ean \u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn. Vi\u1ec7c ki\u1ec3m k\u00ea qu\u1ef9 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u1ecbnh k\u1ef3 v\u00e0o cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00ed, cu\u1ed1i n\u0103m ho\u1eb7c khi c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 ki\u1ec3m k\u00ea \u0111\u1ed9t xu\u1ea5t ho\u1eb7c khi b\u00e0n giao qu\u1ef9. Khi ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea ph\u1ea3i l\u1eadp ban ki\u1ec3m k\u00ea, trong \u0111\u00f3, th\u1ee7 qu\u1ef9 v\u00e0 k\u1ebf to\u00e1n qu\u1ef9 l\u00e0 c\u00e1c th\u00e0nh vi\u00ean.<\/span><\/p>\n

    Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 ph\u1ea3i ghi r\u00f5 s\u1ed1 hi\u1ec7u ch\u1ee9ng t\u1eeb v\u00e0 th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea (…gi\u1edd …..ng\u00e0y …..th\u00e1ng …..n\u0103m …..). Tr\u01b0\u1edbc khi ki\u1ec3m k\u00ea qu\u1ef9, th\u1ee7 qu\u1ef9 ph\u1ea3i ghi s\u1ed5 qu\u1ef9\u00a0 t\u1ea5t c\u1ea3 c\u00e1c phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 t\u00ednh s\u1ed1 d\u01b0 t\u1ed3n qu\u1ef9 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea.<\/span><\/p>\n

    – Khi ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea ri\u00eang t\u1eebng lo\u1ea1i ti\u1ec1n c\u00f3 trong qu\u1ef9 nh\u01b0: Ngo\u1ea1i t\u1ec7, v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00ed, …<\/span><\/p>\n

    – D\u00f2ng \u201cS\u1ed1 d\u01b0 theo s\u1ed5 qu\u1ef9”: C\u0103n c\u1ee9 v\u00e0o s\u1ed5 qu\u1ef9 t\u1ea1i ng\u00e0y, gi\u1edd ki\u1ec3m k\u00ea qu\u1ef9 \u0111\u1ec3\u00a0 ghi v\u00e0o c\u1ed9t 2, 4.<\/span><\/p>\n

    – D\u00f2ng \u201cKi\u1ec3m k\u00ea th\u1ef1c t\u1ebf”: C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 ghi theo t\u1eebng lo\u1ea1i ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00ed, …<\/span><\/p>\n

    – D\u00f2ng ch\u00eanh l\u1ec7ch: Ghi s\u1ed1 ch\u00eanh l\u1ec7ch th\u1eeba ho\u1eb7c thi\u1ebfu gi\u1eefa s\u1ed1 d\u01b0 theo s\u1ed5 qu\u1ef9 v\u1edbi s\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf.<\/span><\/p>\n

    Tr\u00ean B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi r\u00f5 nguy\u00ean nh\u00e2n g\u00e2y ra th\u1eeba ho\u1eb7c thi\u1ebfu qu\u1ef9, c\u00f3 \u00fd ki\u1ebfn nh\u1eadn x\u00e9t v\u00e0 ki\u1ebfn ngh\u1ecb c\u1ee7a Ban ki\u1ec3m k\u00ea. B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd (ghi r\u00f5 h\u1ecd t\u00ean) c\u1ee7a th\u1ee7 qu\u1ef9, tr\u01b0\u1edfng ban ki\u1ec3m k\u00ea v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng. M\u1ecdi kho\u1ea3n ch\u00eanh l\u1ec7ch qu\u1ef9 \u0111\u1ec1u ph\u1ea3i b\u00e1o c\u00e1o gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p xem x\u00e9t gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

    B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 do ban ki\u1ec3m k\u00ea qu\u1ef9 l\u1eadp th\u00e0nh 2 b\u1ea3n:<\/span><\/p>\n

    – 1 b\u1ea3n l\u01b0u \u1edf th\u1ee7 qu\u1ef9<\/span><\/p>\n

    – 1 b\u1ea3n l\u01b0u \u1edf k\u1ebf to\u00e1n qu\u1ef9.<\/span><\/p>\n

    Ghi ch\u00fa: (*) <\/strong>Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea v\u00e0ng, b\u1ea1c, kim khi qu\u00fd, \u0111\u00e1 qu\u00fd th\u00ec c\u1ed9t “Di\u1ec5n gi\u1ea3i” ph\u1ea3i ghi theo t\u1eebng lo\u1ea1i, t\u1eebng th\u1ee9.<\/span><\/p>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 m\u1eabu B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 d\u00f9ng cho ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd M\u1eabu s\u1ed1 08b \u2013 TT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015 thay th\u1ebf cho Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    Tr\u00ean \u0111\u00e2y l\u00e0 m\u1eabu B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 d\u00f9ng cho ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd M\u1eabu s\u1ed1 08b \u2013 TT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015 thay th\u1ebf cho Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17365,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2054],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16814"}],"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=16814"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16814\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17365"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16814"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}