{"id":25507,"date":"2016-09-21T00:00:51","date_gmt":"2016-09-21T00:00:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25507"},"modified":"2016-09-20T15:29:25","modified_gmt":"2016-09-20T15:29:25","slug":"nguyen-tac-ke-toan-tscd-vo-hinh-theo-thong-tu-133-tk-2113","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25507","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 v\u00f4 h\u00ecnh theo Th\u00f4ng t\u01b0 133 – TK 2113"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/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 v\u00f4 h\u00ecnh theo Th\u00f4ng t\u01b0 133 – TK 2113<\/span><\/strong><\/h2>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n\u00a0<\/span>TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/strong><\/h2>\n

Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110 v\u00f4 h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 ki\u1ebfn.<\/span><\/p>\n

a) Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh do mua s\u1eafm tr\u1ea3 ti\u1ec1n ngay, mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c cho, \u0111\u01b0\u1ee3c bi\u1ebfu,\u00a0t\u1eb7ng, nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, do ph\u00e1t hi\u1ec7n th\u1eeba… \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.2.1 TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

b) TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i, thanh to\u00e1n b\u1eb1ng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb, th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 c\u1ee7a n\u00f3 l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

c) Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p (g\u1ed3m chi ph\u00ed \u0111\u00e3 tr\u1ea3 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c chi ph\u00ed \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1…) ho\u1eb7c theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean khi g\u00f3p v\u1ed1 Vi\u1ec7c x\u00e1c \u0111\u1ecbnh TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn giai \u0111o\u1ea1n tri\u1ec3n khai TSC\u0110 v\u00f4 h\u00ecnh: Tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y k\u1ebft qu\u1ea3 tri\u1ec3n khai tho\u1ea3 m\u00e3n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh th\u00ec c\u00e1c chi ph\u00ed giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o TK 241 “X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang” (2412). Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n tri\u1ec3n khai c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh trong giai \u0111o\u1ea1n tri\u1ec3n khai ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 2113 \u201cTSC\u0110 v\u00f4 h\u00ecnh”, n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1ead<\/span><\/p>\n

\u0111) Chi ph\u00ed ph\u00e1t sinh \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p g\u1ed3m: chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed SXKD trong k\u1ef3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

e) Chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

g) C\u00e1c nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 v\u00f4 h\u00ecnh theo Th\u00f4ng t\u01b0 133 – TK 2113<\/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 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 131<\/a><\/span><\/p>\n

\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n hao m\u00f2n TSC\u0110 theo Th\u00f4ng t\u01b0 133<\/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":[3291,3341],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25507"}],"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=25507"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25507\/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=25507"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}