{"id":25418,"date":"2016-09-19T01:22:04","date_gmt":"2016-09-19T01:22:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25418"},"modified":"2016-09-19T01:22:04","modified_gmt":"2016-09-19T01:22:04","slug":"nguyen-tac-ke-toan-phai-thu-noi-bo-theo-thong-tu-133-tk-136","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25418","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 136"},"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.\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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 136<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9<\/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 (\u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean) v\u1edbi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (\u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi) ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0ng c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n nh\u01b0 chi nh\u00e1nh, x\u00ed nghi\u1ec7p, nh\u00e0 m\u00e1y…<\/span><\/p>\n

b) N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 136 bao g\u1ed3m:<\/span><\/p>\n

– \u1ede \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/span><\/p>\n

+ V\u1ed1n, qu\u1ef9 ho\u1eb7c kinh ph\u00ed \u0111\u00e3 giao, \u0111\u00e3 c\u1ea5p cho c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p l\u00ean c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n nh\u1edd c\u1ea5p d\u01b0\u1edbi thu h\u1ed9;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n \u0111\u00e3 chi, \u0111\u00e3 tr\u1ea3 h\u1ed9 c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n \u0111\u00e3 giao cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng giao kho\u00e1n n\u1ed9i b\u1ed9 v\u00e0 nh\u1eadn l\u1ea1i gi\u00e1 tr\u1ecb giao kho\u00e1n n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e3ng lai kh\u00e1c.<\/span><\/p>\n

– \u1ede \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c;<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 chuy\u1ec3n cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c \u0111\u1ec3 b\u00e1n;<\/span><\/p>\n

+ Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n nh\u1edd \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c thu h\u1ed9;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n \u0111\u00e3 chi, \u0111\u00e3 tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u00e3ng lai kh\u00e1c.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 136 ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 quan h\u1ec7 thanh to\u00e1n v\u00e0 theo d\u00f5i ri\u00eang t\u1eebng kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9. Doanh nghi\u1ec7p c\u1ea7n c\u00f3 bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c gi\u1ea3i quy\u1ebft d\u1ee9t \u0111i\u1ec3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu n\u1ed9i b\u1ed9 trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

d) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 ph\u00e1t sinh, s\u1ed1 d\u01b0 T\u00e0i kho\u1ea3n 136 “Ph\u1ea3i thu n\u1ed9i b\u1ed9”, T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” v\u1edbi t\u1eebng \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 quan h\u1ec7 theo t\u1eebng n\u1ed9i dung thanh to\u00e1n. Ti\u1ebfn h\u00e0nh thanh to\u00e1n b\u00f9 tr\u1eeb theo t\u1eebng kho\u1ea3n c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb tr\u00ean 2 T\u00e0i kho\u1ea3n 136 \u201cPh\u1ea3i thu n\u1ed9i b\u1ed9” v\u00e0 T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” (theo chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng). Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/strong><\/h2>\n

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

– S\u1ed1 v\u1ed1n kinh doanh \u0111\u00e3 giao cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ea3i thu v\u1ec1, c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p l\u00ean;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n c\u1ea5p tr\u00ean ph\u1ea3i giao xu\u1ed1ng;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u1edbi nhau;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c.<\/span><\/p>\n

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

– Thu h\u1ed3i v\u1ed1n, qu\u1ef9 \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu trong n\u1ed9i b\u1ed9;<\/span><\/p>\n

– B\u00f9 tr\u1eeb ph\u1ea3i thu v\u1edbi ph\u1ea3i tr\u1ea3 trong n\u1ed9i b\u1ed9 v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n

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

S\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i thu \u1edf c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh hi\u1ec7n c\u00f3 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean giao.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1368 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 ngo\u00e0i v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 136<\/span><\/strong><\/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\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu theo Th\u00f4ng t\u01b0 133<\/a><\/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<\/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":[3291,3310,3311],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25418"}],"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=25418"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25418\/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=25418"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}