{"id":25449,"date":"2016-09-20T04:00:54","date_gmt":"2016-09-20T04:00:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25449"},"modified":"2016-09-20T02:38:38","modified_gmt":"2016-09-20T02:38:38","slug":"nguyen-tac-ke-toan-chi-phi-do-dang-trong-nganh-nong-nghiep-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25449","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh n\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span>
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/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 chi ph\u00ed d\u1edf dang trong ng\u00e0nh n\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh n\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo ng\u00e0nh kinh doanh n\u00f4ng nghi\u1ec7p (tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn,…), theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…), chi ti\u1ebft theo t\u1eebng lo\u1ea1i c\u00e2y con v\u00e0 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/span><\/p>\n

b) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 thu ho\u1ea1ch ho\u1eb7c cu\u1ed1i n\u0103m S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/span><\/p>\n

– C\u00e2y ng\u1eafn ng\u00e0y (l\u00faa, khoai, s\u1eafn,…);<\/span><\/p>\n

– C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (d\u1ee9a, chu\u1ed1i,…);<\/span><\/p>\n

– C\u00e2y l\u00e2u n\u0103m (ch\u00e8, c\u00e0 ph\u00ea, cao su, h\u1ed3 ti\u00eau, c\u00e2y \u0103n qu\u1ea3,…).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2, 3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…<\/span><\/p>\n

d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed khai hoang, tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

\u0111) V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed s\u1ea3n xu\u1ea5t ng\u00e0nh tr\u1ed3ng tr\u1ecdt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n, ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m li\u00ean quan nh\u01b0:<\/span><\/p>\n

Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc, chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB),…<\/span><\/p>\n

e) Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen t\u1eeb hai lo\u1ea1i c\u00e2y n\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn lo\u1ea1i c\u00e2y n\u00e0o th\u00ec t\u1eadp h\u1ee3p ri\u00eang cho lo\u1ea1i c\u00e2y \u0111\u00f3 (nh\u01b0: H\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch,…), chi ph\u00ed ph\u00e1t sinh chung cho nhi\u1ec1u lo\u1ea1i c\u00e2y (chi ph\u00ed c\u00e0y b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc,…) th\u00ec \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng, ho\u1eb7c theo m\u1ed9t ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, qu\u00e1 tr\u00ecnh t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m (thu, b\u00f3i) th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed \u1edf TK 241 \u201cXDCB d\u1edf dang”. Chi ph\u00ed cho v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u00e1c chi ph\u00ed cho kh\u00e2u ch\u0103m s\u00f3c, kh\u00e2u thu ho\u1ea1ch.<\/span><\/p>\n

h) Khi h\u1ea1ch to\u00e1n chi ph\u00ed ng\u00e0nh ch\u0103n nu\u00f4i tr\u00ean T\u00e0i kho\u1ea3n 154 c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n

– H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i (nh\u01b0 ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ch\u0103n nu\u00f4i l\u1ee3n,…), theo t\u1eebng nh\u00f3m ho\u1eb7c t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m;<\/span><\/p>\n

– S\u00fac v\u1eadt con c\u1ee7a \u0111\u00e0n s\u00fac v\u1eadt c\u01a1 b\u1ea3n hay nu\u00f4i b\u00e9o \u0111\u1ebb ra sau khi t\u00e1ch m\u1eb9 \u0111\u01b0\u1ee3c m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i ri\u00eang theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt c\u01a1 b\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a s\u00fac v\u1eadt c\u01a1 b\u1ea3n;<\/span><\/p>\n

– \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh trong ng\u00e0nh ch\u0103n nu\u00f4i l\u00e0: 1 kg s\u1eefa t\u01b0\u01a1i, 1 con b\u00f2 con ti\u00eau chu\u1ea9n, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt t\u0103ng, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt h\u01a1i, gi\u00e1 th\u00e0nh 1 ng\u00e0y\/con ch\u0103n nu\u00f4i,…<\/span><\/p>\n

i) Ph\u1ea7n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh n\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/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 chi ph\u00ed kinh doanh d\u1edf dang theo Th\u00f4ng t\u01b0 133 \u2013 TK 154<\/span><\/a><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u theo Th\u00f4ng t\u01b0 133 \u2013 TK 152<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 \u2013 TK 153<\/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":[3291,3323],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25449"}],"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=25449"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25449\/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=25449"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}