{"id":25453,"date":"2016-09-20T04:31:16","date_gmt":"2016-09-20T04:31:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25453"},"modified":"2016-09-20T04:31:16","modified_gmt":"2016-09-20T04:31:16","slug":"nguyen-tac-ke-toan-chi-phi-do-dang-trong-nganh-dich-vu-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25453","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh d\u1ecbch v\u1ee5 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 d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5,… T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung) v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh v\u1ec1 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 (\u00f4 t\u00f4, t\u00e0u \u0111i\u1ec7n, v\u1eadn t\u1ea3i b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n th\u00f4 s\u01a1 kh\u00e1c…) v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng \u1ed1ng,…<\/span><\/p>\n

T\u00e0i kho\u1ea3n 154 \u00e1p d\u1ee5ng cho ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng (v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1,…) theo t\u1eebng doanh nghi\u1ec7p ho\u1eb7c b\u1ed9 ph\u1eadn kinh doanh d\u1ecbch v\u1ee5.<\/span><\/p>\n

c) Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n theo t\u1eebng k\u1ef3. V\u00ec v\u1eady, h\u00e0ng k\u1ef3 c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i \u00f4t\u00f4 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u0103m l\u1ed1p v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i (chi ph\u00ed ph\u1ea3i tr\u1ea3) theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

d) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, 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 v\u00e0 ph\u1ea7n 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

\u0111) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh du l\u1ecbch, t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng nh\u01b0: H\u01b0\u1edbng d\u1eabn du l\u1ecbch, kinh doanh kh\u00e1ch s\u1ea1n, kinh doanh v\u1eadn t\u1ea3i du l\u1ecbch,…<\/span><\/p>\n

e) Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1ch s\u1ea1n, T\u00e0i kho\u1ea3n 154 ph\u1ea3i m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 nh\u01b0: d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5 bu\u1ed3ng ngh\u1ec9, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, ph\u1ee5c v\u1ee5 kh\u00e1c (gi\u1eb7t, l\u00e0, c\u1eaft t\u00f3c, \u0111i\u1ec7n t\u00edn, th\u1ec3 thao,…).<\/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 d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/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 chi ph\u00ed d\u1edf dang trong ng\u00e0nh n\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/a><\/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<\/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":[3291,3322],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25453"}],"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=25453"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25453\/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=25453"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}