{"id":25496,"date":"2016-09-21T06:45:04","date_gmt":"2016-09-21T06:45:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25496"},"modified":"2016-09-21T06:35:22","modified_gmt":"2016-09-21T06:35:22","slug":"nguyen-tac-ke-toan-tscd-thue-tai-chinh-theo-thong-tu-133-tk-2112","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25496","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 2112"},"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 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 2112<\/span><\/strong><\/h2>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/strong><\/h2>\n

a) Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea ho\u1eb7c l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd cao h\u01a1n gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u) c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh. N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea.<\/span><\/p>\n

Khi t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u cho vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh, t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1eb7c t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t bi\u00ean \u0111i vay c\u1ee7a b\u00ean thu\u00ea.<\/span><\/p>\n

b) S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n m\u1ed9t l\u1ea7n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n thu\u00ea bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT;<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eebng k\u1ef3 th\u00ec \u0111\u01b0\u1ee3c ghi v\u00e0o chi ph\u00ed SXKD trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n m\u1ee5c chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) Kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh tr\u00ean TK 3412 kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 thu\u00ea ho\u1ea1t \u0111\u1ed9<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 2112<\/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 hao m\u00f2n TSC\u0110 theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 112<\/a><\/span><\/p>\n

K\u1ebf to\u00e1n v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/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":[3291,3339,3340],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25496"}],"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=25496"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25496\/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=25496"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}