{"id":25330,"date":"2016-09-17T00:29:27","date_gmt":"2016-09-17T00:29:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25330"},"modified":"2016-09-17T01:17:20","modified_gmt":"2016-09-17T01:17:20","slug":"doi-tuong-ap-dung-thong-tu-1332016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25330","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0<\/span>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/span>
\n \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong><\/span><\/h2>\n

1.\u00a0Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2.\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong><\/span><\/h2>\n

\u00a02.1\u00a0Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p si\u00eau nh\u1ecf) thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba tr\u1eeb doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00f4ng ty \u0111\u1ea1i ch\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n, c\u00e1c h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>\n

2.2 Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 \u0111i\u1ec7n l\u1ef1c, d\u1ea7u kh\u00ed, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n … \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ho\u1eb7c ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9.<\/span><\/p>\n

3. Nguy\u00ean t\u1eafc chung khi \u00e1p d\u1ee5ng\u00a0Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong><\/span><\/h2>\n

3.1 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i tr\u1edf l\u1ea1i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o l\u1ea1i cho c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

3.2 Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, n\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

3.3 Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u00f3 nh\u1eefng thay \u0111\u1ed5i d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y cho \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ec3 t\u1eeb n\u0103m t\u00e0i ch\u00ednh k\u1ebf ti\u1ebfp.<\/span><\/p>\n

4.\u00a0\u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong><\/span><\/h2>\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ban h\u00e0nh theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam c\u00f3 li\u00ean quan, ngo\u1ea1i tr\u1eeb c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
STT<\/strong><\/span><\/td>\nS\u1ed1 hi\u1ec7u v\u00e0 t\u00ean chu\u1ea9n m\u1ef1c<\/strong><\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n– CM s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\n– CM s\u1ed1 19 – H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\n– CM s\u1ed1 22 – Tr\u00ecnh b\u00e0y b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\n– CM s\u1ed1 25 – B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\n– CM s\u1ed1 27-B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\n– CM s\u1ed1 28 – B\u00e1o c\u00e1o b\u1ed9 ph\u1eadn<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\n– CM s\u1ed1 30 – L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong>\u0110\u1ec3 n\u1eafm r\u00f5 th\u00eam v\u1ec1 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/span><\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/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<\/a><\/p>\n

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

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3298,3299,3300],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25330"}],"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=25330"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25330\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25330"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}