{"id":25502,"date":"2016-09-21T00:00:52","date_gmt":"2016-09-21T00:00:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25502"},"modified":"2016-09-22T12:52:56","modified_gmt":"2016-09-22T12:52:56","slug":"nguyen-tac-ke-toan-tscd-huu-hinh-theo-thong-tu-133-tk-2111","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25502","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 133 – TK 2111"},"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 h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 133 – TK 2111<\/span><\/strong><\/h2>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/strong><\/h2>\n

a) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh do mua s\u1eafm bao g\u1ed3m: Gi\u00e1 mua (tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1), c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0 chi ph\u00ed chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed (tr\u1eeb (-) c\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed), chi ph\u00ed chuy\u00ean gia v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c. Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh khi mua s\u1eafm TSC\u0110 \u0111\u00e3 ho\u00e0n thi\u1ec7n (TSC\u0110 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngay m\u00e0 kh\u00f4ng c\u1ea7n qua qu\u00e1 tr\u00ecnh l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng) kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm \u0111\u01b0\u1ee3c thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm: L\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i). Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua tr\u1ea3 ch\u1eadm v\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo k\u1ef3 h\u1ea1n thanh to\u00e1n.<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Khi mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u01a1n v\u1ecb ph\u1ea3i t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh; Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh h\u00ecnh th\u00e0nh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh.<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u: L\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh, c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3). \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 con s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m th\u00ec nguy\u00ean gi\u00e1 l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra cho con s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y \u0111\u00f3 t\u1eeb l\u00fac h\u00ecnh th\u00e0nh cho t\u1edbi khi \u0111\u01b0a v\u00e0o khai th\u00e1c, s\u1eed d\u1ee5ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c tr\u1ef1c ti\u1ebfp c\u00f3 li\u00ean quan.<\/span><\/p>\n

– TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh. Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ednh th\u00ec k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh c\u1ed9ng (+) c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n

– Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p tr\u00ean, nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u1eeb gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i trong qu\u00e1 tr\u00ecnh ch\u1ea1y th\u1eed, s\u1ea3n xu\u1ea5t th\u1eed.<\/span><\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh c\u00e1c kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u l\u00e3ng ph\u00ed, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c s\u1eed d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c b\u00ecnh th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

c) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn v\u1ec1 ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u1ea3 th\u00eam ho\u1eb7c thu v\u1ec1 c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1, ho\u1eb7c c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh do \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 (t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 t\u00e0i s\u1ea3n c\u00f3 c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, trong c\u00f9ng l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng). Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 kho\u1ea3n l\u00e3i hay l\u1ed7 n\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i. Nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em trao \u0111\u1ed5i.<\/span><\/p>\n

d) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn bao g\u1ed3m: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u1edf doanh nghi\u1ec7p c\u1ea5p, doanh nghi\u1ec7p \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, chi ph\u00ed n\u00e2ng c\u1ea5p, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3)… m\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5<\/span><\/p>\n

\u0111) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p l\u00e0 gi\u00e1 tr\u1ecb do c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp \u0111\u1ecbnh gi\u00e1 nh\u1ea5t tr\u00ed ho\u1eb7c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n th\u1ecfa thu\u1eadn ho\u1eb7c do t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

e) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do ph\u00e1t hi\u1ec7n th\u1eeba, \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng: L\u00e0 gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p; C\u00e1c chi ph\u00ed m\u00e0 b\u00ean nh\u1eadn ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 133 – TK 2111<\/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 h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 \u2013 TK 156<\/a><\/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","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":[3291,3338],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25502"}],"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=25502"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25502\/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=25502"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}