{"id":25558,"date":"2016-09-22T00:00:49","date_gmt":"2016-09-22T00:00:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25558"},"modified":"2016-09-21T10:28:20","modified_gmt":"2016-09-21T10:28:20","slug":"nguyen-tac-ke-toan-no-phai-tra-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25558","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133"},"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 n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n
    \n
  1. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
  2. Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/li>\n<\/ol>\n

    a) Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n Kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 khi nh\u1eadp kh\u1ea9u th\u00f4ng qua ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c (trong giao d\u1ecbch nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c);<\/span><\/p>\n

    b) Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

    c) Ph\u1ea3i tr\u1ea3 kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00f4ng c\u00f3 t\u00ednh th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua, b\u00e1n, cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5:<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh, nh\u01b0: kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn ph\u1ea3i tr\u1ea3, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 do b\u00ean th\u1ee9 ba chi h\u1ed9; C\u00e1c kho\u1ea3n ti\u1ec1n b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 thanh to\u00e1n theo ch\u1ec9 \u0111\u1ecbnh trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

    – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00f4ng mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i nh\u01b0 ph\u1ea3i tr\u1ea3 do m\u01b0\u1ee3n t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng, t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd, ph\u1ea3i tr\u1ea3 v\u1ec1 c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, BHTN L\u0110, KPC\u0110\u2026<\/span><\/p>\n

      \n
    1. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n.<\/span><\/li>\n
    2. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/li>\n<\/ol>\n

      – Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (b\u00ean C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3), k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

      Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec khi ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua v\u1ec1 ho\u1eb7c chi ph\u00ed ph\u00e1t sinh, b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 331 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

      – Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 (b\u00ean N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3.<\/span><\/p>\n

      Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3, kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

      – T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n

      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

      Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft<\/strong>:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo 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<\/a><\/span><\/p>\n

      Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 111<\/a><\/span><\/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

      \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":[3291,3349],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25558"}],"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=25558"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25558\/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=25558"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}