{"id":25460,"date":"2016-09-20T04:41:08","date_gmt":"2016-09-20T04:41:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25460"},"modified":"2016-09-20T04:44:57","modified_gmt":"2016-09-20T04:44:57","slug":"nguyen-tac-ke-toan-hang-hoa-theo-thong-tu-133-tk-156","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25460","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 – TK 156"},"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 h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 – TK 156\u00a0<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/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\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m h\u00e0ng h\u00f3a t\u1ea1i c\u00e1c kho h\u00e0ng, qu\u1ea7y h\u00e0ng, h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3 H\u00e0ng h\u00f3a l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 b\u00e1n (b\u00e1n bu\u00f4n v\u00e0 b\u00e1n l\u1ebb). Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua v\u1ec1 v\u1eeba d\u00f9ng \u0111\u1ec3 b\u00e1n, v\u1eeba d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa hai m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i hay \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec v\u1eabn ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d<\/span><\/p>\n

Trong giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

b) Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d:<\/span><\/p>\n

– H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn gi\u1eef h\u1ed9 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c;<\/span><\/p>\n

– Nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 mua v\u1ec1 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (ghi v\u00e0o c\u00e1c T\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d, ho\u1eb7c T\u00e0i kho\u1ea3n 153 \u201cC\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u201d);<\/span><\/p>\n

– Th\u00e0nh ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra (ghi v\u00e0o T\u00e0i kho\u1ea3n 155 \u201cTh\u00e0nh ph\u1ea9m\u201d).<\/span><\/p>\n

c) K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho h\u00e0ng h\u00f3a tr\u00ean T\u00e0i kho\u1ea3n 156 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a mua v\u00e0o, bao g\u1ed3m: Gi\u00e1 mua, chi ph\u00ed thu mua (v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 kho doanh nghi\u1ec7p, chi ph\u00ed b\u1ea3o hi\u1ec3m,…), thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3), thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a v\u1ec1 \u0111\u1ec3 b\u00e1n l\u1ea1i nh\u01b0ng v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 c\u1ea7n ph\u1ea3i gia c\u00f4ng, s\u01a1 ch\u1ebf, t\u00e2n trang, ph\u00e2n lo\u1ea1i ch\u1ecdn l\u1ecdc \u0111\u1ec3 l\u00e0m t\u0103ng th\u00eam gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ea3 n\u0103ng b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a th\u00ec tr\u1ecb gi\u00e1 h\u00e0ng mua g\u1ed3m c\u1ea3 chi ph\u00ed gia c\u00f4ng, s\u01a1 ch\u1ebf.<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng ngu\u1ed3n nh\u1eadp.<\/span><\/p>\n

– \u0110\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kho, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc;<\/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\u1eabn nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3.<\/span><\/p>\n

– M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1eb7c th\u00f9 (v\u00ed d\u1ee5 nh\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh si\u00eau th\u1ecb ho\u1eb7c t\u01b0\u01a1ng t\u1ef1) c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng k\u1ef9 thu\u1eadt x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, gi\u00e1 tr\u1ecb xu\u1ea5t kho c\u1ee7a h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn bi\u00ean (do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh) theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m h\u1ee3p l\u00fd. T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m n\u00e0y c\u00f3 t\u00ednh vi\u1ec7c c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb h\u1ea1 gi\u00e1 xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n ban \u0111\u1ea7u. Th\u00f4ng th\u01b0\u1eddng m\u1ed7i b\u1ed9 ph\u1eadn b\u00e1n l\u1ebb s\u1ebd s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u00ecnh qu\u00e2n ri\u00eang.<\/span><\/p>\n

– Chi ph\u00ed thu mua h\u00e0ng h\u00f3a trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 trong k\u1ef3 v\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3. Vi\u1ec7c l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed thu mua h\u00e0ng h\u00f3a tu\u1ef3 thu\u1ed9c t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadn k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ph\u1ee5 t\u00f9ng thay th\u1ebf (\u0111\u1ec1 ph\u00f2ng h\u1ecfng h\u00f3c), k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ph\u1ee5 t\u00f9ng thay th\u1ebf theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kho l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf.<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n chi ti\u1ebft h\u00e0ng h\u00f3a ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng h\u00f3a (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

– Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

– Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i l\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a<\/strong><\/h2>\n

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

– Tr\u1ecb gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n mua h\u00e0ng (bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i);<\/span><\/p>\n

– Chi ph\u00ed thu mua h\u00e0ng h\u00f3a;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a thu\u00ea ngo\u00e0i gia c\u00f4ng (g\u1ed3m gi\u00e1 mua v\u00e0o v\u00e0 chi ph\u00ed gia c\u00f4ng);<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n th\u1eeba khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u00e0o ho\u1eb7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a 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 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kho \u0111\u1ec3 b\u00e1n, giao \u0111\u1ea1i l\u00fd, giao cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c; thu\u00ea ngo\u00e0i gia c\u00f4ng ho\u1eb7c s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

– Chi ph\u00ed thu mua ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n trong k\u1ef3;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n ho\u1eb7c chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a 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>: Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 – TK 156\u00a0<\/strong><\/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 th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 \u2013 TK 155<\/a><\/span><\/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

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho 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":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3314],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25460"}],"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=25460"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25460\/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=25460"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}