{"id":25436,"date":"2016-09-19T08:30:50","date_gmt":"2016-09-19T08:30:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25436"},"modified":"2016-09-19T06:48:48","modified_gmt":"2016-09-19T06:48:48","slug":"nguyen-tac-ke-toan-nguyen-vat-lieu-theo-thong-tu-133-tk-152","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25436","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u theo Th\u00f4ng t\u01b0 133 – TK 152"},"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 nguy\u00ean v\u1eadt li\u1ec7u theo Th\u00f4ng t\u01b0 133 – TK 152<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng mua ngo\u00e0i ho\u1eb7c t\u1ef1 ch\u1ebf bi\u1ebfn d\u00f9ng cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh<\/em>: L\u00e0 nh\u1eefng lo\u1ea1i nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u khi tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 v\u1eadt ch\u1ea5t, th\u1ef1c th\u1ec3 ch\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m. V\u00ec v\u1eady kh\u00e1i ni\u1ec7m nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh g\u1eafn li\u1ec1n v\u1edbi t\u1eebng doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ee5 th\u1ec3. Trong c\u00e1c doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5… kh\u00f4ng \u0111\u1eb7t ra kh\u00e1i ni\u1ec7m v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u00ednh c\u0169ng bao g\u1ed3m c\u1ea3 n\u1eeda th\u00e0nh ph\u1ea9m mua ngo\u00e0i v\u1edbi m\u1ee5c \u0111\u00edch ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o ra th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– V\u1eadt li\u1ec7u ph\u1ee5<\/em>: L\u00e0 nh\u1eefng lo\u1ea1i v\u1eadt li\u1ec7u khi tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kh\u00f4ng c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 ch\u00ednh c\u1ee7a s\u1ea3n ph\u1ea9m nh\u01b0ng c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p v\u1edbi v\u1eadt li\u1ec7u ch\u00ednh l\u00e0m thay \u0111\u1ed5i m\u00e0u s\u1eafc, m\u00f9i v\u1ecb, h\u00ecnh d\u00e1ng b\u1ec1 ngo\u00e0i, t\u0103ng th\u00eam ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho qu\u00e1 tr\u00ecnh ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00ecnh th\u01b0\u1eddng, ho\u1eb7c ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u c\u00f4ng ngh\u1ec7, k\u1ef9 thu\u1eadt, b\u1ea3o qu\u1ea3n \u0111\u00f3ng g\u00f3i; ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh lao \u0111\u1ed9ng.<\/span><\/p>\n

– Nhi\u00ean li\u1ec7u:<\/em> L\u00e0 nh\u1eefng th\u1ee9 c\u00f3 t\u00e1c d\u1ee5ng cung c\u1ea5p nhi\u1ec7t l\u01b0\u1ee3ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho qu\u00e1 tr\u00ecnh ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m di\u1ec5n ra b\u00ecnh th\u01b0\u1eddng. Nhi\u00ean li\u1ec7u c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i \u1edf th\u1ec3 l\u1ecfng, th\u1ec3 r\u1eafn v\u00e0 th\u1ec3 kh\u00ed.<\/span><\/p>\n

– V\u1eadt t\u01b0 thay th\u1ebf<\/em>: L\u00e0 nh\u1eefng v\u1eadt t\u01b0 d\u00f9ng \u0111\u1ec3 thay th\u1ebf, s\u1eeda ch\u1eefa m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t…<\/span><\/p>\n

– V<\/em>\u1eadt li\u1ec7u v\u00e0 thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/em>: L\u00e0 nh\u1eefng lo\u1ea1i v\u1eadt li\u1ec7u v\u00e0 thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n bao g\u1ed3m c\u1ea3 thi\u1ebft b\u1ecb c\u1ea7n l\u1eafp, kh\u00f4ng c\u1ea7n l\u1eafp, c\u00f4ng c\u1ee5, kh\u00ed c\u1ee5 v\u00e0 v\u1eadt k\u1ebft c\u1ea5u d\u00f9ng \u0111\u1ec3 l\u1eafp \u0111\u1eb7t v\u00e0o c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

b) K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u00ean T\u00e0i kho\u1ea3n 152 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. N\u1ed9i dung gi\u00e1 g\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng ngu\u1ed3n nh\u1eadp.<\/span><\/p>\n

– Gi\u00e1 g<\/em>\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua ngo\u00e0i<\/em>, bao g\u1ed3m: Gi\u00e1 mua ghi tr\u00ean h\u00f3a \u0111\u01a1n, c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n, ph\u00e2n lo\u1ea1i, b\u1ea3o hi\u1ec3m,… nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1eeb n\u01a1i mua v\u1ec1 \u0111\u1ebfn kho c\u1ee7a doanh nghi\u1ec7p, c\u00f4ng t\u00e1c ph\u00ed c\u1ee7a c\u00e1n b\u1ed9 thu mua, chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn thu mua \u0111\u1ed9c l\u1eadp, c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c thu mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 s\u1ed1 hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c (n\u1ebfu c\u00f3):<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua v\u00e0o \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua v\u00e0o bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

– Gi\u00e1 g<\/em>\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ef1 ch\u1ebf bi\u1ebfn, <\/em>bao g\u1ed3m: Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u xu\u1ea5t ch\u1ebf bi\u1ebfn v\u00e0 chi ph\u00ed ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

– Gi\u00e1 g<\/em>\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn<\/em>, bao g\u1ed3m:<\/span><\/p>\n

Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u1eadt li\u1ec7u \u0111\u1ebfn n\u01a1i ch\u1ebf bi\u1ebfn v\u00e0 t\u1eeb n\u01a1i ch\u1ebf bi\u1ebfn v\u1ec1 doanh nghi\u1ec7p, ti\u1ec1n thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn.<\/span><\/p>\n

– Gi\u00e1 g<\/em>\u1ed1c c\u1ee7a nguy\u00ean li\u1ec7u nh\u1eadn g\u00f3p v\u1ed1n li\u00ean doanh, c\u1ed5 ph\u1ea7n <\/em>l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia g\u00f3p v\u1ed1n li\u00ean doanh th\u1ed1ng nh\u1ea5t \u0111\u00e1nh gi\u00e1 ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

c) Vi\u1ec7c t\u00ednh tr\u1ecb gi\u00e1 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t kho trong k\u1ef3, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/p>\n

Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 n\u00e0o th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong c\u1ea3 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

d) K\u1ebf to\u00e1n chi ti\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m, th\u1ee9 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng gi\u00e1 h\u1ea1ch to\u00e1n trong k\u1ebf to\u00e1n chi ti\u1ebft nh\u1eadp, xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, th\u00ec cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh h\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u1ec3 t\u00ednh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng trong k\u1ef3 theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n
H\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch\u00a0<\/span>gi\u1eefa gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n NVL<\/span>\u00a0<\/span><\/td>\n=<\/span><\/td>\nGi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a NVL<\/span>t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/span>\u00a0<\/span><\/td>\n+<\/span><\/td>\nGi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a NVL<\/span>nh\u1eadp kho trong k\u1ef3<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
——————-<\/span><\/td>\n—-<\/td>\n——————–<\/span><\/td>\n<\/tr>\n
Gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL<\/span>t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/span><\/td>\n+<\/span><\/td>\n\u00a0<\/span>Gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL<\/span>nh\u1eadp kho trong k\u1ef3<\/span><\/p>\n

\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
Gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a NVL<\/span>xu\u1ea5t d\u00f9ng trong k\u1ef3<\/span><\/td>\n=<\/span><\/td>\n\u00a0<\/span>Gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a NVL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

xu\u1ea5t d\u00f9ng trong k\u1ef3<\/span><\/p>\n

\u00a0<\/span>x<\/span>H\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa<\/span>gi\u00e1 th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch<\/span><\/p>\n

to\u00e1n c\u1ee7a NVL (1)<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u0111) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadn gi\u1eef h\u1ed9, nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadn \u0111\u1ec3 gia c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadn t\u1eeb b\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u…<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 152 – Nguy\u00ean li\u1ec7u, v\u1eadt<\/strong> li<\/strong>\u1ec7u<\/strong><\/h2>\n

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

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, nh\u1eadn g\u00f3p v\u1ed1n ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

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

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t kho d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ec3 b\u00e1n, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn ho\u1eb7c \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 hang mua;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u hao h\u1ee5t, m\u1ea5t m\u00e1t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

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

Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u theo Th\u00f4ng t\u01b0 133 – TK 152<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 \u2013 TK 151<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 157<\/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":[3291,3336],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25436"}],"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=25436"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25436\/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=25436"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}