{"id":25370,"date":"2016-09-17T01:29:46","date_gmt":"2016-09-17T01:29:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25370"},"modified":"2016-09-17T01:58:33","modified_gmt":"2016-09-17T01:58:33","slug":"nguyen-tac-ke-toan-tien-theo-thong-tu-1332016tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25370","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC"},"content":{"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<\/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.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/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

\"Th\u00f4ng<\/a>

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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/h2>\n

K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t c\u00e1c lo\u1ea1i ti\u1ec1n v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u1ef9 v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

    \n
  1. C\u00e1c kho\u1ea3n ti\u1ec1n do t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
  2. Khi thu, chi ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Khi h\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ph\u1ea3i c\u00f3 gi\u1ea5y b\u00e1o N\u1ee3, gi\u1ea5y b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3ng sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/li>\n
  3. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n (\u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n) theo nguy\u00ean t\u1eafc:<\/span><\/li>\n<\/ol>\n

    – B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n

    – B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n

    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      \n
    1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec3m chi ti\u1ec1n ho\u1eb7c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/li>\n<\/ol>\n

      – C\u00e1c TK ti\u1ec1n kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

      – C\u00e1c TK ti\u1ec1n c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo\u00a0\u00a0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

        \n
      1. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/li>\n<\/ol>\n

        Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c TK ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

        Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng nguy\u00ean t\u1eafc \u00a0chung v\u1ec1 ti\u1ec1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

        \u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

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

        \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/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":[3291,3305],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25370"}],"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=25370"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25370\/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=25370"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}