{"id":25455,"date":"2016-09-24T07:00:39","date_gmt":"2016-09-24T07:00:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25455"},"modified":"2016-11-21T08:47:51","modified_gmt":"2016-11-21T08:47:51","slug":"nguyen-tac-ke-toan-chi-phi-do-dang-trong-nganh-xay-dung-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25455","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh x\u00e2y d\u1ef1ng theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – 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 x\u00e2y d\u1ef1ng theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y l\u1eafp quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 n\u00ean T\u00e0i kho\u1ea3n 154 d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p x\u00e2y l\u1eafp.<\/span><\/p>\n

b) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp 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

c) T\u00e0i kho\u1ea3n n\u00e0y trong ng\u00e0nh X\u00e2y l\u1eafp c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n

– X\u00e2y l\u1eafp: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– S\u1ea3n ph\u1ea9m kh\u00e1c: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m kh\u00e1c d\u1edf dang cu\u1ed1i k\u1ef3 (th\u00e0nh ph\u1ea9m, c\u1ea5u ki\u1ec7n x\u00e2y l\u1eafp,…);<\/span><\/p>\n

– D\u1ecbch v\u1ee5: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Chi ph\u00ed b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

d) Vi\u1ec7c t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ph\u1ea3i theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 theo kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh quy \u0111\u1ecbnh trong gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n x\u00e2y l\u1eafp, g\u1ed3m:<\/span><\/p>\n

– Chi ph\u00ed v\u1eadt li\u1ec7u;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng;<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng;<\/span><\/p>\n

– Ch\u00ed ph\u00ed chung.<\/span><\/p>\n

Ri\u00eang chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed “X\u00e2y l\u1eafp”: Ch\u1ec9 bao g\u1ed3m chi ph\u00ed chung ph\u00e1t sinh \u1edf \u0111\u1ed9i nh\u1eadn th\u1ea7u ho\u1eb7c c\u00f4ng tr\u01b0\u1eddng x\u00e2y l\u1eafp. C\u00f2n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p x\u00e2y l\u1eafp (l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a chi ph\u00ed chung) \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 642 “Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh”. Chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” tham gia v\u00e0o gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh v\u00e0 b\u00e1n ra trong k\u1ef3.<\/span><\/p>\n

\u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y d\u1ef1ng th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea ho\u1eb7c \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00f2a nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 tr\u1ecdng c\u1ee7a ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n (th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n) v\u00e0 ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 cho thu\u00ea ho\u1eb7c l\u00e0m v\u0103n ph\u00f2ng (TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0) th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang tr\u00ean TK 154 ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang tr\u00ean TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 tr\u1ecdng chi ph\u00ed x\u00e2y d\u1ef1ng cho c\u00e1c c\u1ea5u ph\u1ea7n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u00ean TK 241. Khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

e) Kho\u1ea3n d\u1ef1 ph\u00f2ng chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh t\u1eebng k\u1ef3, h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh n\u1ebfu s\u1ed1 b\u1ea3o h\u00e0nh \u0111\u00e3 tr\u00edch l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i th\u00ec h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

g) C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp kh\u00f4ng th\u1ec3 thu h\u1ed3i (v\u00ed d\u1ee5: Kh\u00f4ng \u0111\u1ee7 t\u00ednh th\u1ef1c thi v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd nh\u01b0 c\u00f3 s\u1ef1 nghi ng\u1edd v\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a n\u00f3, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 th\u1ef1c thi ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh…) ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

h) C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba v\u00e0 thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

i) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

– Kho\u1ea3n m\u1ee5c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp bao g\u1ed3m: Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, c\u00e1c c\u1ea5u ki\u1ec7n ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn r\u1eddi, v\u1eadt li\u1ec7u lu\u00e2n chuy\u1ec3n tham gia c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m x\u00e2y, l\u1eafp ho\u1eb7c gi\u00fap cho vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 ho\u00e0n th\u00e0nh kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y, l\u1eafp (kh\u00f4ng k\u1ec3 v\u1eadt li\u1ec7u ph\u1ee5 cho m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng v\u00e0 nh\u1eefng v\u1eadt li\u1ec7u t\u00ednh trong chi ph\u00ed chung).<\/span><\/p>\n

– Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho x\u00e2y d\u1ef1ng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh n\u00e0o ph\u1ea3i t\u00ednh tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00f3 tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c theo s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 theo gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho (gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n; Gi\u00e1 nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc, th\u1ef1c t\u1ebf \u0111\u00edch danh).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n ho\u1eb7c khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea s\u1ed1 v\u1eadt li\u1ec7u c\u00f2n l\u1ea1i t\u1ea1i n\u01a1i s\u1ea3n xu\u1ea5t (n\u1ebfu c\u00f3) \u0111\u1ec3 ghi gi\u1ea3m tr\u1eeb chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp xu\u1ea5t s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

– Trong \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp kh\u00f4ng cho ph\u00e9p t\u00ednh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u cho \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd (t\u1ef7 l\u1ec7 v\u1edbi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u,…).<\/span><\/p>\n

k) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng:<\/span><\/p>\n

– Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng bao g\u1ed3m: Chi ph\u00ed cho c\u00e1c m\u00e1y thi c\u00f4ng nh\u1eb1m th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c x\u00e2y l\u1eafp b\u1eb1ng m\u00e1y. M\u00e1y m\u00f3c thi c\u00f4ng l\u00e0 lo\u1ea1i m\u00e1y tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh. \u0110\u00f3 l\u00e0 nh\u1eefng m\u00e1y m\u00f3c chuy\u1ec3n \u0111\u1ed9ng b\u1eb1ng \u0111\u1ed9ng c\u01a1 h\u01a1i n\u01b0\u1edbc, diezen, x\u0103ng, \u0111i\u1ec7n,… (k\u1ec3 c\u1ea3 lo\u1ea1i m\u00e1y ph\u1ee5c v\u1ee5 x\u00e2y, l\u1eafp).<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng bao g\u1ed3m: Chi ph\u00ed th\u01b0\u1eddng xuy\u00ean v\u00e0 chi ph\u00ed t\u1ea1m th\u1eddi. Chi ph\u00ed th\u01b0\u1eddng xuy\u00ean cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng, g\u1ed3m: Chi ph\u00ed nh\u00e2n c\u00f4ng \u0111i\u1ec1u khi\u1ec3n m\u00e1y, ph\u1ee5c v\u1ee5 m\u00e1y,…; Chi ph\u00ed v\u1eadt li\u1ec7u; Chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; Chi ph\u00ed kh\u1ea5u hao TSC\u0110; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf, \u0111i\u1ec7n, n\u01b0\u1edbc, b\u1ea3o hi\u1ec3m xe, m\u00e1y,…); Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

– Chi ph\u00ed t\u1ea1m th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng, g\u1ed3m: Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn m\u00e1y thi c\u00f4ng (\u0111\u1ea1i tu, trung tu,…) kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 m\u00e1y thi c\u00f4ng; Chi ph\u00ed c\u00f4ng tr\u00ecnh t\u1ea1m th\u1eddi cho m\u00e1y thi c\u00f4ng (l\u1ec1u, l\u00e1n, b\u1ec7, \u0111\u01b0\u1eddng ray ch\u1ea1y m\u00e1y,…). Chi ph\u00ed t\u1ea1m th\u1eddi c\u1ee7a m\u00e1y c\u00f3 th\u1ec3 ph\u00e1t sinh tr\u01b0\u1edbc (\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 242) sau \u0111\u00f3 s\u1ebd ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang”; Ho\u1eb7c ph\u00e1t sinh sau, nh\u01b0ng ph\u1ea3i t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp trong k\u1ef3 (do li\u00ean quan t\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf m\u00e1y m\u00f3c thi c\u00f4ng trong k\u1ef3). Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i ti\u1ebfn h\u00e0nh tr\u00edch tr\u01b0\u1edbc chi ph\u00ed, ghi C\u00f3 T\u00e0i kho\u1ea3n 352 “D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3”, N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

l) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u1ed9i, c\u00f4ng tr\u01b0\u1eddng x\u00e2y d\u1ef1ng g\u1ed3m: L\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i x\u00e2y d\u1ef1ng; Kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ec9 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u1ee7a nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u00e0 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i; Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i,…<\/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 x\u00e2y d\u1ef1ng 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 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 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 d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/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":27472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3321],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25455"}],"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=25455"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25455\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27472"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25455"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}