{"id":25421,"date":"2016-09-19T02:00:21","date_gmt":"2016-09-19T02:00:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25421"},"modified":"2016-11-07T07:14:39","modified_gmt":"2016-11-07T07:14:39","slug":"nguyen-tac-ke-toan-phai-thu-khac-theo-thong-tu-133-tk-138","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25421","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 138"},"content":{"rendered":"
\"Nguy\u00ean<\/a>

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo th\u00f4ng t\u01b0 133-Tk 138<\/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 kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 138<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n<\/strong><\/h2>\n

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf T\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu n\u00e0y, g\u1ed3m nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ph\u1ea3i ch\u1edd x\u1eed l\u00fd;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t do c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p) g\u00e2y ra nh\u01b0 m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ec1n v\u1ed1n,… \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eaft b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n cho b\u00ean kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (n\u1ebfu cho m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 cho vay tr\u00ean TK 1288);<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 ph\u1ea3i thu h\u1ed3i, nh\u01b0 c\u00e1c kho\u1ea3n b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t, nh\u1eadp kh\u1ea9u chi h\u1ed9 cho b\u00ean giao u\u1ef7 th\u00e1c xu\u1ea5t, nh\u1eadp kh\u1ea9u v\u1ec1 ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh\\ h\u1ea3i quan, ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c v\u00e1c, c\u00e1c kho\u1ea3n thu\u1ebf, …<\/span><\/p>\n

– Ti\u1ec1n l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111em \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c trong c\u00e1c quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean.<\/span><\/p>\n

1.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/p>\n

a) C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ch\u1eb7t ch\u1ebd v\u00e0 k\u1ecbp th\u1eddi thu h\u1ed3i khi h\u1ebft th\u1eddi h\u1ea1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3 Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i nh\u01b0ng qu\u00e1 h\u1ea1n thu h\u1ed3i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

b) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 theo t\u1eebng lo\u1ea1i, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n, nguy\u00ean t\u1ec7. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 12 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n; Nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Khi xu\u1ea5t t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i c\u1ea7m c\u1ed1 ghi theo gi\u00e1 n\u00e0o th\u00ec khi thu v\u1ec1 ghi theo gi\u00e1 \u0111\u00f3. C\u00e1c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p b\u1eb1ng gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu (nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n) th\u00ec kh\u00f4ng ghi gi\u1ea3m t\u00e0i s\u1ea3n m\u00e0 theo d\u00f5i chi ti\u1ebft tr\u00ean s\u1ed5 k\u1ebf to\u00e1n (chi ti\u1ebft t\u00e0i s\u1ea3n \u0111ang th\u1ebf ch\u1ea5p) v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i 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><\/p>\n

1.3. V\u1ec1 nguy\u00ean t\u1eafc trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu t\u00e0i s\u1ea3n, ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd c\u1ee5 th\u1ec3. Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 1381 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u1ec1 thi\u1ebfu, m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1edd x\u1eed l\u00fd. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 \u0111\u00e3 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay trong k\u1ef3 th\u00ec ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua T\u00e0i kho\u1ea3n 1381.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho b\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t (tr\u1eeb hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c trong qu\u00e1 tr\u00ecnh thu mua \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho) sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu qua ki\u1ec3m k\u00ea sau khi tr\u1eeb \u0111i ph\u1ea7n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1.4. Kho\u1ea3n t\u1ed5n th\u1ea5t v\u1ec1 n\u1ee3 ph\u1ea3i thu kh\u00e1c kh\u00f3 \u0111\u00f2i sau khi tr\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/strong><\/h2>\n

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

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd gi\u1ea3i quy\u1ebft;<\/span><\/p>\n

– Ph\u1ea3i thu c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p) \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay;<\/span><\/p>\n

– Ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mang \u0111i c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (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

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u00e3 nh\u1eadn l\u1ea1i ho\u1eb7c \u0111\u00e3 thanh to\u00e1n;<\/span><\/p>\n

– Kho\u1ea3n kh\u1ea5u tr\u1eeb (ph\u1ea1t) v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (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

C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong><\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu (tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t v\u00e0 trong chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3).<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/em>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1386 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111em \u0111i c\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c trong c\u00e1c quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u00a0– T\u00e0i kho<\/em>\u1ea3n 1388 – Ph\u1ea3i thu kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p ngo\u00e0i ph\u1ea1m vi c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK 131, 133, 136, 1381, 1386 nh\u01b0: Ph\u1ea3i thu c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ti\u1ec1n l\u00e3i; Ph\u1ea3i thu c\u00e1c kho\u1ea3n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng do l\u00e0m m\u1ea5t ti\u1ec1n, t\u00e0i s\u1ea3n;…<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 138<\/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

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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 \u2013 TK 136<\/a><\/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 \u2013 TK 131<\/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":[3291,3312],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25421"}],"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=25421"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25421\/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=25421"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}