{"id":25408,"date":"2016-09-18T13:00:07","date_gmt":"2016-09-18T13:00:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25408"},"modified":"2016-09-17T23:07:41","modified_gmt":"2016-09-17T23:07:41","slug":"nguyen-tac-ke-toan-phai-thu-cua-khach-hang-theo-thong-tu-133-tk-131","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25408","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 131"},"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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 131<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n\u00a0<\/span>ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng <\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, B\u0110S\u0110T, TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a ng\u01b0\u1eddi nh\u1eadn th\u1ea7u XDCB v\u1edbi ng\u01b0\u1eddi giao th\u1ea7u v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n ngay.<\/span><\/p>\n

b) Kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng n\u1ed9i dung ph\u1ea3i thu, theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n thu h\u1ed3i (tr\u00ean 12 th\u00e1ng hay kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o) v\u00e0 ghi ch\u00e9p theo t\u1eebng l\u1ea7n thanh to\u00e1n. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu l\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 quan h\u1ec7 kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p v\u1ec1 mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, nh\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) B\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u ghi nh\u1eadn trong t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0 c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

d) Trong h\u1ea1ch to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3, lo\u1ea1i n\u1ee3 c\u00f3 th\u1ec3 tr\u1ea3 \u0111\u00fang h\u1ea1n, kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c. Kho\u1ea3n thi\u1ec7t h\u1ea1i v\u1ec1 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i sau khi tr\u1eeb d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd khi \u0111\u00f2i \u0111\u01b0\u1ee3c, h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u0111) Trong quan h\u1ec7 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng, n\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, B\u0110S\u0110T \u0111\u00e3 giao, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p kh\u00f4ng \u0111\u00fang theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf th\u00ec ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c tr\u1ea3 l\u1ea1i s\u1ed1 h\u00e0ng \u0111\u00e3 giao.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a<\/strong> kh\u00e1ch h\u00e0ng<\/strong><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ph\u00e1t sinh trong k\u1ef3 khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, B\u0110S\u0110T, TSC\u0110, d\u1ecbch v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n th\u1eeba tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 n\u1ee3;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– Doanh thu c\u1ee7a s\u1ed1 h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i (c\u00f3 thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng c\u00f3 thu\u1ebf GTGT);<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong><\/span><\/h2>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi c\u1ea3 hai ch\u1ec9 ti\u00eau b\u00ean “T\u00e0i s\u1ea3n” v\u00e0 b\u00ean “Ngu\u1ed3n v\u1ed1n”.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 131<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/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

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

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

\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":[3291,3313],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25408"}],"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=25408"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25408\/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=25408"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}