{"id":25550,"date":"2016-09-23T00:10:09","date_gmt":"2016-09-23T00:10:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25550"},"modified":"2016-09-22T23:59:28","modified_gmt":"2016-09-22T23:59:28","slug":"nguyen-tac-ke-toan-giao-dich-hop-dong-hop-tac-kinh-doanh-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25550","title":{"rendered":"NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N GIAO D\u1ecaCH H\u1ee2P \u0110\u1ed2NG H\u1ee2P T\u00c1C KINH DOANH TH\u00d4NG T\u01af 133"},"content":{"rendered":"

\"\"<\/a><\/p>\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 giao d\u1ecbch h\u1ee3p\u00a0\u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh th\u00f4ng t\u01b0 133<\/span><\/h2>\n

1.1. H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a hai ho\u1eb7c nhi\u1ec1u b\u00ean \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf nh\u01b0ng kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n theo th\u1ecfa thu\u1eadn li\u00ean doanh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t trong s\u1ed1 c\u00e1c b\u00ean tham gia.<\/span><\/h3>\n

1.2. BCC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f9ng nhau x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n ho\u1eb7c h\u1ee3p t\u00e1c trong m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00e1c b\u00ean tham gia trong BCC c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn chia doanh thu, chia s\u1ea3n ph\u1ea9m ho\u1eb7c chia l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/h3>\n

1.3. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, khi nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean kh\u00e1c \u0111\u00f3ng g\u00f3p cho ho\u1ea1t \u0111\u1ed9ng BCC, b\u00ean nh\u1eadn ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/h3>\n

1.4. \u0110\u1ed1i v\u1edbi BCC theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/span><\/h3>\n

a) T\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean tham gia li\u00ean doanh l\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia li\u00ean doanh mua, x\u00e2y d\u1ef1ng, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u1ee7a li\u00ean doanh v\u00e0 mang l\u1ea1i l\u1ee3i \u00edch cho c\u00e1c b\u00ean tham gia li\u00ean doanh theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng li\u00ean doanh. C\u00e1c b\u00ean tham gia li\u00ean doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 t\u00e0i s\u1ea3n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/span><\/p>\n

b) M\u1ed7i b\u00ean tham gia li\u00ean doanh \u0111\u01b0\u1ee3c nh\u1eadn s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u00e0 ch\u1ecbu m\u1ed9t ph\u1ea7n chi ph\u00ed ph\u00e1t sinh theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

c) C\u00e1c b\u00ean tham gia li\u00ean doanh ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh \u0111\u1ec3 ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh nh\u1eefng n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

– Ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh ri\u00eang c\u1ee7a m\u1ed7i b\u00ean tham gia g\u00f3p v\u1ed1n li\u00ean doanh;<\/span><\/p>\n

– Ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh chung ph\u1ea3i g\u00e1nh ch\u1ecbu c\u00f9ng v\u1edbi c\u00e1c b\u00ean tham gia g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb li\u00ean doanh c\u00f9ng v\u1edbi ph\u1ea7n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n li\u00ean doanh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi TSC\u0110, B\u0110S\u0110T khi mang \u0111i g\u00f3p v\u1ed1n v\u00e0o BCC v\u00e0 kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u1eeb b\u00ean g\u00f3p v\u1ed1n th\u00e0nh s\u1edf h\u1eefu chung c\u1ee7a c\u00e1c b\u00ean th\u00ec b\u00ean nh\u1eadn t\u00e0i s\u1ea3n theo d\u00f5i nh\u01b0 t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, kh\u00f4ng h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu; B\u00ean g\u00f3p t\u00e0i s\u1ea3n kh\u00f4ng ghi gi\u1ea3m t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 theo d\u00f5i chi ti\u1ebft \u0111\u1ecba \u0111i\u1ec3m, v\u1ecb tr\u00ed, n\u01a1i \u0111\u1eb7t t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi TSC\u0110, B\u0110S\u0110T mang \u0111i g\u00f3p v\u1ed1n c\u00f3 s\u1ef1 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u1eeb b\u00ean g\u00f3p v\u1ed1n th\u00e0nh quy\u1ec1n s\u1edf h\u1eefu chung, trong qu\u00e1 tr\u00ecnh \u0111ang x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, b\u00ean mang t\u00e0i s\u1ea3n \u0111i g\u00f3p ph\u1ea3i ghi gi\u1ea3m t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang. Sau khi t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u00e0n th\u00e0nh, b\u00e0n giao, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia, c\u00e1c b\u00ean ghi nh\u1eadn t\u0103ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n

1.5. \u0110\u1ed1i v\u1edbi BCC d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/span><\/h3>\n

a) H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh kh\u00f4ng th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi. C\u00e1c b\u00ean li\u00ean doanh c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00e1c c\u1ee7a t\u1eebng b\u00ean.<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t do m\u1ed7i b\u00ean li\u00ean doanh b\u1ecf ra th\u00ec b\u00ean \u0111\u00f3 ph\u1ea3i g\u00e1nh ch\u1ecbu. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed chung (n\u1ebfu c\u00f3) th\u00ec c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ph\u00e2n chia cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n.<\/span><\/p>\n

c) C\u00e1c b\u00ean tham gia li\u00ean doanh ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

– T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i g\u00e1nh ch\u1ecbu;<\/span><\/p>\n

– Doanh thu \u0111\u01b0\u1ee3c chia t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a li\u00ean doanh;<\/span><\/p>\n

– Chi ph\u00ed ph\u1ea3i g\u00e1nh ch\u1ecbu.<\/span><\/p>\n

d) Khi b\u00ean li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ghi ch\u00e9p, t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed chung \u0111\u00f3. \u0110\u1ecbnh k\u1ef3 c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng li\u00ean doanh v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed chung, k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung, \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean doanh x\u00e1c nh\u1eadn, giao cho m\u1ed7i b\u00ean gi\u1eef m\u1ed9t b\u1ea3n (b\u1ea3n ch\u00ednh). B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c h\u1ee3p ph\u00e1p l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 m\u1ed7i b\u00ean li\u00ean doanh k\u1ebf to\u00e1n chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u1eeb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng li\u00ean doanh quy \u0111\u1ecbnh chia s\u1ea3n ph\u1ea9m, \u0111\u1ecbnh k\u1ef3 theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, c\u00e1c b\u00ean li\u00ean doanh ph\u1ea3i l\u1eadp B\u1ea3ng ph\u00e2n chia s\u1ea3n ph\u1ea9m cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng, quy c\u00e1ch s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb h\u1ee3p \u0111\u1ed3ng, giao cho m\u1ed7i b\u00ean gi\u1eef m\u1ed9t b\u1ea3n (b\u1ea3n ch\u00ednh). M\u1ed7i khi th\u1ef1c giao s\u1ea3n ph\u1ea9m, c\u00e1c b\u00ean li\u00ean doanh ph\u1ea3i l\u1eadp Phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m (ho\u1eb7c phi\u1ebfu xu\u1ea5t kho). Phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean doanh ghi s\u1ed5 k\u1ebf to\u00e1n, theo d\u00f5i v\u00e0 l\u00e0 c\u0103n c\u1ee9 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p BCC ph\u00e1t sinh c\u00e1c chi ph\u00ed, doanh thu chung m\u00e0 c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng ph\u1ea3i g\u00e1nh ch\u1ecbu ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00ec c\u00e1c b\u00ean tham gia li\u00ean doanh ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/span><\/p>\n

1.6. Tr\u01b0\u1eddng h\u1ee3p BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/h3>\n

a) BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf th\u01b0\u1eddng l\u00e0 BCC d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c do m\u1ed9t b\u00ean ki\u1ec3m so\u00e1t. Tr\u01b0\u1eddng h\u1ee3p BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, c\u00e1c b\u00ean ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean \u0111\u1ec3 k\u1ebf to\u00e1n to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch c\u1ee7a BCC, ghi nh\u1eadn doanh thu, chi ph\u00ed, theo d\u00f5i ri\u00eang k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a BCC v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Khi quy\u1ebft \u0111\u1ecbnh k\u00fd k\u1ebft BCC theo h\u00ecnh th\u1ee9c n\u00e0y, c\u00e1c b\u00ean ph\u1ea3i c\u00e2n nh\u1eafc v\u1ec1 r\u1ee7i ro c\u00f3 th\u1ec3 ph\u1ea3i g\u00e1nh ch\u1ecbu do:<\/span><\/p>\n

– M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ea7y \u0111\u1ee7 l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf do kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c b\u00ean, v\u00ed d\u1ee5:<\/span><\/p>\n

+ Chi ph\u00ed kh\u1ea5u hao c\u1ee7a m\u1ed9t s\u1ed1 TSC\u0110 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn do b\u00ean tham gia BCC kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho b\u00ean th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho BCC;<\/span><\/p>\n

+ M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed c\u1ee7a c\u00e1c b\u00ean tham gia kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn do h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng mang t\u00ean b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a BCC;<\/span><\/p>\n

+ M\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh t\u1ea1i b\u00ean tham gia BCC kh\u00f4ng th\u1ec3 chuy\u1ec3n cho b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf do c\u00e1c r\u00e0o c\u1ea3n c\u1ee7a ph\u00e1p lu\u1eadt, v\u00ed d\u1ee5 b\u00ean tham gia BCC c\u00f3 h\u00f3a \u0111\u01a1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ph\u00e1p lu\u1eadt kh\u00f4ng cho ph\u00e9p b\u00ean ph\u00e1t sinh chi ph\u00ed ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu\u00ea l\u1ea1i \u0111\u1ea5t n\u00ean chi ph\u00ed thu\u00ea \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a BCC.<\/span><\/p>\n

– R\u1ee7i ro v\u1ec1 ch\u00ednh s\u00e1ch:<\/span><\/p>\n

+ B\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho BCC c\u00f3 th\u1ec3 ph\u00e1t sinh l\u1ed7 l\u0169y k\u1ebf, tuy nhi\u00ean ri\u00eang k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng BCC th\u00ec c\u00f3 l\u00e3i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y thay v\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u00e3i t\u1eeb BCC v\u1edbi s\u1ed1 l\u1ed7 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi BCC; N\u1ebfu BCC l\u1ed7 nh\u01b0ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 l\u00e3i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ph\u1ea7n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c chia trong BCC;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00e1c b\u00ean kh\u00e1c n\u1ebfu \u0111\u01b0a TSC\u0110 v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC th\u00ec c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed kh\u1ea5u hao l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i doanh nghi\u1ec7p do kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p (kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p BCC quy \u0111\u1ecbnh chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, b\u00ean th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p BCC quy \u0111\u1ecbnh c\u00e1c b\u00ean kh\u00e1c tham gia BCC \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u00ec m\u1eb7c d\u00f9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 BCC nh\u01b0ng b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u00e0 thu\u00ea t\u00e0i s\u1ea3n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c ch\u1ea5t l\u00e0 b\u00ean c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC, ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u00ea t\u00e0i s\u1ea3n cho h\u1ee3p \u0111\u1ed3ng, ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c b\u00ean kh\u00e1c l\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a BCC tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh;<\/span><\/p>\n

+ Ghi nh\u1eadn to\u00e0n b\u1ed9 L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a BCC v\u00e0o ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

+ C\u00e1c b\u00ean kh\u00e1c ghi nh\u1eadn doanh thu cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb BCC.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p BCC quy \u0111\u1ecbnh c\u00e1c b\u00ean kh\u00e1c trong BCC ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e2n chia l\u1ee3i nhu\u1eadn n\u1ebfu k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a BCC c\u00f3 l\u00e3i, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u00e1nh ch\u1ecbu l\u1ed7, th\u00ec m\u1eb7c d\u00f9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a BCC l\u00e0 chia l\u1ee3i nhu\u1eadn sau thu\u1ebf nh\u01b0ng b\u1ea3n ch\u1ea5t c\u1ee7a BCC l\u00e0 chia doanh thu, chi ph\u00ed, c\u00e1c b\u00ean th\u01b0\u1eddng ph\u1ea3i c\u00f3 quy\u1ec1n, \u0111i\u1ec1u ki\u1ec7n, kh\u1ea3 n\u0103ng \u0111\u1ec3 \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n c\u1ee7a BCC. B\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC chia doanh thu \u0111\u1ec3 ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1c b\u00ean kh\u00e1c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ghi nh\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea7n doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c chia theo th\u1ecfa thu\u1eadn c\u1ee7a BCC; B\u00ean quy\u1ebft to\u00e1n thu\u1ebf cung c\u1ea5p b\u1ea3n sao c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u1ec1 vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi NSNN c\u1ee7a BCC cho c\u00e1c b\u00ean trong BCC \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1c b\u00ean kh\u00e1c trong BCC;<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ch\u1ec9 bao g\u1ed3m ph\u1ea7n l\u1ee3i nhu\u1eadn sau thu\u1ebf t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng. <\/span><\/p>\n

+ C\u00e1c b\u00ean kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea7n doanh thu, chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n m\u00ecnh \u0111\u01b0\u1ee3c chia t\u1eeb BCC, b\u00e1o c\u00e1o c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c kho\u1ea3n doanh thu, chi ph\u00ed n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

1.7. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb v\u1ed1n \u0111\u00e3 g\u00f3p v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p\u00a0\u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh th\u00f4ng t\u01b0 133<\/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 n\u1ee3 ph\u1ea3i thu theo Th\u00f4ng t\u01b0 133<\/span><\/a><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/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":25760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3345],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25550"}],"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=25550"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25550\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25760"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25550"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}