{"id":25512,"date":"2016-09-21T06:30:51","date_gmt":"2016-09-21T06:30:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25512"},"modified":"2016-09-22T12:51:42","modified_gmt":"2016-09-22T12:51:42","slug":"nguyen-tac-ke-toan-bat-dong-san-dau-tu-theo-thong-tu-133-tk-217","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25512","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133 – TK 217"},"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 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133 – TK 217<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n\u00a0<\/strong>b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 <\/span><\/h2>\n

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110. B\u0110S\u0110T g\u1ed3m: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00e0 ho\u1eb7c c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i thu\u00ea t\u00e0i s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1eafm gi\u1eef nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec3:<\/span><\/p>\n

– S\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd; ho\u1eb7c<\/span><\/p>\n

– B\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

1.2. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb B\u0110S \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 B\u0110S\u0110T. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u1ec1 \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng ho\u1eb7c x\u00e2y d\u1ef1ng \u0111\u1ec3 b\u00e1n trong t\u01b0\u01a1ng lai g\u1ea7n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ch\u01b0a ho\u00e0n th\u00e0nh v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai d\u01b0\u1edbi d\u1ea1ng B\u0110S\u0110T.<\/span><\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai;<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

1.3. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed (ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n) m\u00e0 doanh nghi\u1ec7p b\u1ecf ra ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u01b0a \u0111i trao \u0111\u1ed5i \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c B\u0110S\u0110T t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m mua ho\u1eb7c x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh B\u0110S\u0110T \u0111\u00f3.<\/span><\/p>\n

– Tu\u1ef3 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T \u0111\u01b0\u1ee3c mua bao g\u1ed3m gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua, nh\u01b0: Ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 chi ph\u00ed giao d\u1ecbch li\u00ean quan kh\u00e1c,…<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p mua B\u0110S\u0110T thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. 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 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh theo k\u1ef3 h\u1ea1n thanh to\u00e1n, tr\u1eeb khi s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 B\u0110S\u0110T;<\/span><\/p>\n

+ Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp c\u1ee7a B\u0110S\u0110T t\u00ednh \u0111\u1ebfn ng\u00e0y ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– C\u00e1c chi ph\u00ed sau kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T:<\/span><\/p>\n

+ Chi ph\u00ed ph\u00e1t sinh ban \u0111\u1ea7u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a B\u0110S\u0110T v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng);<\/span><\/p>\n

+ C\u00e1c chi ph\u00ed khi m\u1edbi \u0111\u01b0a B\u0110S\u0110T v\u00e0o ho\u1ea1t \u0111\u1ed9ng l\u1ea7n \u0111\u1ea7u tr\u01b0\u1edbc khi B\u0110S\u0110T \u0111\u1ea1t t\u1edbi tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng theo d\u1ef1 ki\u1ebfn.<\/span><\/p>\n

1.4. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn B\u0110S\u0110T ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi chi ph\u00ed n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn l\u00e0m cho B\u0110S\u0110T t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nhi\u1ec1u h\u01a1n m\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T.<\/span><\/p>\n

1.5. Trong qu\u00e1 tr\u00ecnh cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao B\u0110S\u0110T v\u00e0 ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 (k\u1ec3 c\u1ea3 trong th\u1eddi gian ng\u1eebng cho thu\u00ea). Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng c\u00f9ng lo\u1ea1i \u0111\u1ec3 \u01b0\u1edbc t\u00ednh th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao c\u1ee7a B\u0110S\u0110T.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc t\u1eeb vi\u1ec7c cho thu\u00ea B\u0110S\u0110T, k\u1ebf to\u00e1n ph\u1ea3i \u01b0\u1edbc t\u00ednh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn (bao g\u1ed3m c\u1ea3 s\u1ed1 kh\u1ea5u hao \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc).<\/span><\/p>\n

– Gi\u00e1 v\u1ed1n c\u1ee7a B\u0110S\u0110T cho thu\u00ea bao g\u1ed3m: Chi ph\u00ed kh\u1ea5u hao B\u0110S\u0110T v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c t\u1edbi vi\u1ec7c cho thu\u00ea, nh\u01b0: Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea, chi ph\u00ed kh\u1ea5u hao c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5 tr\u1ee3 ph\u1ee5c v\u1ee5 vi\u1ec7c cho thu\u00ea B\u0110S\u0110T.<\/span><\/p>\n

1.6. Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T b\u1ecb gi\u1ea3m gi\u00e1 so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m nguy\u00ean gi\u00e1 B\u0110S\u0110T v\u00e0 ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n).<\/span><\/p>\n

1.7. \u0110\u1ed1i v\u1edbi nh\u1eefng B\u0110S\u0110T \u0111\u01b0\u1ee3c mua v\u00e0o nh\u01b0ng ph\u1ea3i ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 th\u00ec gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chi ph\u00ed mua s\u1eafm v\u00e0 chi ph\u00ed cho qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p B\u0110S\u0110T \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 241 \u201cX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u201d. Khi qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, c\u1ea3i\u00a0 t\u1ea1o, n\u00e2ng c\u1ea5p ho\u00e0n th\u00e0nh ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 B\u0110S\u0110T ho\u00e0n th\u00e0nh \u0111\u1ec3 k\u1ebft chuy\u1ec3n v\u00e0o TK 217 \u201cB\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\u201d.<\/span><\/p>\n

1.8. Vi\u1ec7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng th\u00e0nh B\u0110S\u0110T ho\u1eb7c t\u1eeb B\u0110S\u0110T sang b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng hay h\u00e0ng t\u1ed3n kho ch\u1ec9 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/span><\/p>\n

– B\u0110S\u0110T chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u00e0y;<\/span><\/p>\n

– B\u0110S\u0110T chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n;<\/span><\/p>\n

– B\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng chuy\u1ec3n th\u00e0nh B\u0110S\u0110T khi ch\u1ee7 s\u1edf h\u1eefu k\u1ebft th\u00fac s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 khi b\u00ean kh\u00e1c thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– H\u00e0ng t\u1ed3n kho chuy\u1ec3n th\u00e0nh B\u0110S\u0110T khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u cho b\u00ean kh\u00e1c thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– B\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng chuy\u1ec3n th\u00e0nh B\u0110S\u0110T khi k\u1ebft th\u00fac giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng, b\u00e0n giao \u0111\u01b0a v\u00e0o \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng gi\u1eefa B\u0110S\u0110T v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho kh\u00f4ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hay \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

1.9. Khi doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh b\u00e1n m\u1ed9t B\u0110S\u0110T m\u00e0 kh\u00f4ng c\u00f3 giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p th\u00ec doanh nghi\u1ec7p v\u1eabn ti\u1ebfp t\u1ee5c ghi nh\u1eadn l\u00e0 B\u0110S\u0110T tr\u00ean TK 217 “B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0” cho \u0111\u1ebfn khi B\u0110S\u0110T \u0111\u00f3 \u0111\u01b0\u1ee3c b\u00e1n m\u00e0 kh\u00f4ng chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

1.10. Doanh thu t\u1eeb vi\u1ec7c b\u00e1n B\u0110S\u0110T \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) ho\u1eb7c t\u1ed5ng gi\u00e1 thanh to\u00e1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp). Tr\u01b0\u1eddng h\u1ee3p b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ban \u0111\u1ea7u theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ti\u1ec1n l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

1.11. Ghi gi\u1ea3m B\u0110S\u0110T trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– Chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1eeb B\u0110S\u0110T sang h\u00e0ng t\u1ed3n kho ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng;<\/span><\/p>\n

– B\u00e1n, thanh l\u00fd B\u0110S\u0110T;<\/span><\/p>\n

– H\u1ebft th\u1eddi h\u1ea1n thu\u00ea t\u00e0i ch\u00ednh tr\u1ea3 l\u1ea1i B\u0110S\u0110T cho b\u00ean cho thu\u00ea.<\/span><\/p>\n

1.12. Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng danh m\u1ee5c B\u0110S\u0110T n\u1eafm gi\u1eef cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 v\u00e0 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch kh\u1ea5u hao ho\u1eb7c x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u<\/strong> t<\/strong>\u01b0<\/strong><\/h2>\n

B\u00ean N<\/strong>\u1ee3<\/strong>: Nguy\u00ean gi\u00e1 B\u0110S\u0110T t\u0103ng trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3<\/strong>: Nguy\u00ean gi\u00e1 B\u0110S\u0110T gi\u1ea3m trong k\u1ef3.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: Nguy\u00ean gi\u00e1 B\u0110S\u0110T hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133 – TK 217<\/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 TSC\u0110 theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 2111<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 v\u00f4 h\u00ecnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 2113<\/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":[3291,3342,3343],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25512"}],"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=25512"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25512\/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=25512"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}