{"id":25340,"date":"2016-09-17T00:30:42","date_gmt":"2016-09-17T00:30:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25340"},"modified":"2016-09-17T00:39:07","modified_gmt":"2016-09-17T00:39:07","slug":"ke-toan-voi-cac-don-vi-truc-thuoc-theo-thong-tu-1332016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25340","title":{"rendered":"K\u1ebf to\u00e1n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo 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.\u00a0<\/span>\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.<\/span><\/p>\n

K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin g\u1eedi t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0<\/span><\/p>\n

K\u1ebf to\u00e1n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/h2>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 quy<\/strong>\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf<\/strong> to\u00e1n t<\/strong>\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5<\/strong> thu<\/strong>\u1ed9c (g\u1ecdi t\u1eaft l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c) nh\u01b0 sau:<\/strong><\/span><\/p>\n

    \n
  1. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh v\u00e0 kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  2. Doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang \u0111\u1ed1i v\u1edbi:<\/span><\/li>\n<\/ol>\n

    a) Vi\u1ec7c ghi nh\u1eadn kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p: Doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

    b) \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, vi\u1ec7c ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n t\u1ea1i t\u1eebng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9).<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p s\u1ef1 lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3n ch\u1ea5t t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng trong s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh nghi\u1ec7p n\u00ean ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

    c) Vi\u1ec7c ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: T\u00f9y thu\u1ed9c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1eadp trung hay ph\u00e2n t\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 giao \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3n \u00e1nh \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u1ec9 ph\u1ea3n \u00e1nh \u0111\u1ebfn doanh thu, chi ph\u00ed.<\/span><\/p>\n

    Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 quy\u00a0\u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 k\u1ebf to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi\u00a0\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.\u00a0\u0110\u1ec3 bi\u1ebft th\u00eam v\u1ec1 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :<\/span><\/p>\n

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

    H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo 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","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.\u00a0\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..<\/p>\n","protected":false},"author":7,"featured_media":25327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3293,3294,3295],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25340"}],"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=25340"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25340\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25327"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25340"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}