{"id":25468,"date":"2017-03-05T17:24:32","date_gmt":"2017-03-05T17:24:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25468"},"modified":"2017-03-05T17:24:32","modified_gmt":"2017-03-05T17:24:32","slug":"nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25468","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang 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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n
    \n
  1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i, quy\u1ebft to\u00e1n, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
  2. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u1ec3 ph\u00e2n b\u1ed5 hao m\u00f2n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc:<\/span><\/li>\n<\/ol>\n

    – \u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n v\u1ed1n vay ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec hao m\u00f2n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u00ec hao m\u00f2n \u0111\u01b0\u1ee3c ghi gi\u1ea3m c\u00e1c qu\u1ef9 \u0111\u00f3.<\/span><\/p>\n

      \n
    1. K\u1ebf to\u00e1n ph\u00e2n lo\u1ea1i TSC\u0110 v\u00e0 B\u0110S\u0110T theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch, v\u00ed d\u1ee5 m\u1ed9t t\u00f2a nh\u00e0 h\u1ed7n h\u1ee3p v\u1eeba d\u00f9ng \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c v\u1eeba \u0111\u1ec3 cho thu\u00ea v\u00e0 m\u1ed9t ph\u1ea7n \u0111\u1ec3 b\u00e1n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ol>\n

      – Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ed9t m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3 kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u00f2n l\u1ea1i th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n theo b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu \u0111\u00f3;<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ch\u1ee9c n\u0103ng s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n th\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00e1i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 t\u1eebng t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

        \n
      1. K\u1ebf to\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

        Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang 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","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":[2214,3291,3317,3318],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25468"}],"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=25468"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25468\/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=25468"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}