{"id":25036,"date":"2016-09-02T00:00:36","date_gmt":"2016-09-02T00:00:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25036"},"modified":"2016-09-01T00:50:30","modified_gmt":"2016-09-01T00:50:30","slug":"diem-moi-cua-thong-tu-1332016tt-btc-huong-dan-che-do-ke-toan-nho-va-vua-thay-the-quyet-dinh-482006tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25036","title":{"rendered":"\u0110i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006\/TT- BTC"},"content":{"rendered":"
\"Thong<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006 v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/p><\/div>\n

Ng\u00e0y 26\/08\/2016 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2017. K\u1ebf to\u00e1n CENTAX xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:<\/em><\/span><\/p>\n

\u0110i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006\/TT- BTC.<\/span><\/h2>\n

1. \u0110\u1ed5i m\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn ch\u00ednh s\u00e1ch<\/strong><\/span><\/h2>\n

\u00a0Th\u00f4ng t\u01b0 n\u00e0y ti\u1ebfp c\u1eadn tr\u00ean tinh th\u1ea7n \u01b0u ti\u00ean t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i t\u1ed1i \u0111a cho nh\u1eefng doanh nghi\u1ec7p kinh doanh \u0111\u00fang ph\u00e1p lu\u1eadt, kh\u00f4ng\u00a0d\u1ef1ng l\u00ean nh\u1eefng quy \u0111\u1ecbnh mang t\u00ednh tr\u00f3i bu\u1ed9c \u0111\u1ec3 ph\u00f2ng ng\u1eeba nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ed1 \u00fd l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch \u0111\u1ec3 gian l\u1eadn. C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 c\u00f3 ch\u1ebf t\u00e0i c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. \u0110\u1ec1 cao t\u00ednh kh\u1ea3 thi \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n SME l\u1ea7n n\u00e0y mang t\u00ednh c\u1edfi m\u1edf, linh ho\u1ea1t cao, \u0111\u1ec1 cao t\u00ednh kh\u1ea3 thi b\u1eb1ng c\u00e1ch \u0111\u01b0a ra nhi\u1ec1u l\u1ef1a ch\u1ecdn cho doanh nghi\u1ec7p, nh\u01b0:<\/span><\/p>\n

    \n
  • Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu quy \u0111\u1ecbnh \u0111\u1ebfn TK c\u1ea5p 1, ch\u1ec9 m\u1ed9t s\u1ed1 \u00edt TK chi ti\u1ebft \u0111\u1ebfn c\u1ea5p 2, m\u1ed7i t\u00e0i kho\u1ea3n ch\u1ec9 ph\u1ea3n \u00e1nh m\u1ed9t n\u1ed9i dung ch\u1ee9 kh\u00f4ng c\u00f3 ri\u00eang TK ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 chi ti\u1ebft v\u00e0 theo d\u00f5i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n ho\u1eb7c m\u1edf c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd;<\/span><\/li>\n
  • D\u1ee1 b\u1ecf to\u00e0n b\u1ed9 s\u1ef1 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. SME s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n;<\/span><\/li>\n
  • Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ch\u1ec9 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c b\u00fat to\u00e1n. B\u1eb1ng c\u00e1ch v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, SME s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 quy\u1ebft \u0111\u1ecbnh c\u00e1c b\u00fat to\u00e1n ghi s\u1ed5 sao cho ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb v\u00e0 th\u00f3i quen c\u1ee7a m\u00ecnh mi\u1ec5n l\u00e0 tr\u00ecnh b\u00e0y BCTC \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/li>\n
  • SME \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c ti\u00eau ch\u00ed Ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh;<\/span><\/li>\n
  • SME \u0111\u01b0\u1ee3c t\u1ef1 quy\u1ebft \u0111\u1ecbnh ghi ho\u1eb7c kh\u00f4ng ghi doanh thu t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c ch\u1ee9ng t\u1eeb xu\u1ea5t ra l\u00e0 h\u00f3a \u0111\u01a1n GTGT hay phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/span><\/li>\n
  • \u0110\u01b0\u1ee3c t\u1ef1 quy \u0111\u1ecbnh cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n nh\u1eadn t\u1eeb doanh nghi\u1ec7p l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/li>\n
  • \u0110\u01b0\u1ee3c l\u1ef1a ch\u1ecdn bi\u1ec3u m\u1eabu BCTC theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n ho\u1eb7c ph\u00e2n bi\u1ec7t ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n theo truy\u1ec1n th\u1ed1ng\u2026<\/span><\/li>\n<\/ul>\n

    3. T\u00e1ch bi\u1ec7t k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, h\u01b0\u1edbng \u0111\u1ebfn ph\u1ee5c v\u1ee5 nhu c\u1ea7u qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

    L\u1ea7n \u0111\u1ea7u ti\u00ean Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n SME c\u00f3 nh\u1eefng s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n so v\u1edbi doanh thu t\u00ednh thu\u1ebf (GTGT, TNDN), chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

    4. K\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e2u chuy\u1ec7n N\u1ee3 \u2013 C\u00f3, c\u1ea7n t\u00e1ch bi\u1ec7t k\u1ef9 thu\u1eadt ghi ch\u00e9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 k\u1ef9 thu\u1eadt tr\u00ecnh b\u00e0y BCTC<\/strong><\/span><\/h2>\n

    C\u00e1c th\u00f4ng tin tr\u00ean BCTC ph\u1ea3i trung th\u1ef1c, minh b\u1ea1ch v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n ch\u1ee9 kh\u00f4ng ph\u1ea3i vi\u1ec7c ghi N\u1ee3 hay C\u00f3 tr\u00ean c\u00e1c b\u00fat to\u00e1n.<\/span><\/p>\n

    5. Coi tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c v\u00e0 t\u00ean g\u1ecdi giao d\u1ecbch<\/strong><\/span><\/h2>\n

    Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n SME l\u1ea7n n\u00e0y s\u1ebd h\u01b0\u1edbng ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ebfn vi\u1ec7c nh\u1eadn bi\u1ebft giao d\u1ecbch tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0 c\u00e1ch l\u00e0m n\u00e0y s\u1ebd gi\u00fap ch\u00fang ta d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c ti\u1ebfp c\u1eadn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 c\u00e1ch th\u1ee9c giao d\u1ecbch v\u1eadn h\u00e0nh. V\u00ec v\u1eady, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n gi\u1ecfi kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi thu\u1ed9c N\u1ee3 \u2013 C\u00f3 t\u1ed1t m\u00e0 l\u00e0 ng\u01b0\u1eddi n\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 bi\u1ebft v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng giao d\u1ecbch.<\/span><\/p>\n

    6. Ti\u1ebfp c\u1eadn g\u1ea7n h\u01a1n th\u00f4ng l\u1ec7 v\u00e0 Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/strong><\/span><\/h2>\n

    N\u1ec1n kinh t\u1ebf c\u1ee7a ch\u00fang ta \u0111ang ph\u00e1t tri\u1ec3n v\u00e0 ng\u00e0y c\u00e0ng h\u1ed9i nh\u1eadp v\u1edbi n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi. V\u00ec v\u1eady, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i ti\u1ebfp c\u1eadn g\u1ea7n h\u01a1n v\u1edbi th\u00f4ng l\u1ec7 v\u00e0 Chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. L\u1ea7n n\u00e0y Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n SME \u0111\u00e3 \u0111\u01b0a v\u00e0o m\u1ed9t s\u1ed1 n\u1ed9i dung mang t\u00ednh th\u00f4ng l\u1ec7 th\u1ebf gi\u1edbi nh\u01b0 ghi nh\u1eadn doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n, \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t kho\u1ea3n cho vay v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ph\u00e2n lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u2026<\/span><\/p>\n

    C\u00e1c b\u1ea1n c\u00f9ng chu\u1ea9n \u00a0b\u1ecb tinh th\u1ea7n \u0111\u1ec3 \u0111\u00f3n ch\u00e0o Th\u00f4ng t\u01b0 133\/2016\u00a0<\/span><\/p>\n

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

    Ng\u00e0y 26\/08\/2016 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2017. <\/p>\n","protected":false},"author":7,"featured_media":25038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3265,3266,3267],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25036"}],"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=25036"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25036\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25038"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25036"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}