{"id":25423,"date":"2016-09-19T03:00:48","date_gmt":"2016-09-19T03:00:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25423"},"modified":"2016-09-19T01:58:07","modified_gmt":"2016-09-19T01:58:07","slug":"nguyen-tac-ke-toan-tam-ung-theo-thong-tu-133-tk-141","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25423","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 – TK 141"},"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 t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 – TK 141<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00f3.<\/span><\/p>\n

b) Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng th\u01b0\u1eddng xuy\u00ean (thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn cung \u1ee9ng v\u1eadt t\u01b0, qu\u1ea3n tr\u1ecb, h\u00e0nh ch\u00ednh) ph\u1ea3i \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c) ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

c) Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng (c\u00f3 t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n hay t\u1eadp th\u1ec3) ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi doanh nghi\u1ec7p v\u1ec1 s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1m \u1ee9ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. N\u1ebfu s\u1ed1 ti\u1ec1n nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i n\u1ed9p l\u1ea1i qu\u1ef9. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng.<\/span><\/p>\n

Khi ho\u00e0n th\u00e0nh, k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u1eadp b\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng (k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c) \u0111\u1ec3 thanh to\u00e1n to\u00e0n b\u1ed9, d\u1ee9t \u0111i\u1ec3m (theo t\u1eebng l\u1ea7n, t\u1eebng kho\u1ea3n) s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 nh\u1eadn, s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Kho\u1ea3n t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft n\u1ebfu kh\u00f4ng n\u1ed9p l\u1ea1i qu\u1ef9 th\u00ec ph\u1ea3i t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p chi qu\u00e1 s\u1ed1 nh\u1eadn t\u1ea1m \u1ee9ng th\u00ec doanh nghi\u1ec7p s\u1ebd chi b\u1ed5 sung s\u1ed1 c\u00f2n thi\u1ebfu.<\/span><\/p>\n

d) Ph\u1ea3i thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m kho\u1ea3n t\u1ea1m \u1ee9ng k\u1ef3 tr\u01b0\u1edbc m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn t\u1ea1m \u1ee9ng k\u1ef3 K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh nh\u1eadn, thanh to\u00e1n t\u1ea1m \u1ee9ng theo t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 141 – T\u1ea1m \u1ee9ng<\/strong><\/h2>\n

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

C\u00e1c kho\u1ea3n ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

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

– C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng d\u00f9ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i qu\u1ef9 ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i kho.<\/span><\/p>\n

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

S\u1ed1 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 – TK 141<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n 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

\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo 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":[3291,3315,3316],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25423"}],"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=25423"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25423\/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=25423"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}