{"id":25560,"date":"2016-09-22T00:00:59","date_gmt":"2016-09-22T00:00:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25560"},"modified":"2016-09-22T12:48:20","modified_gmt":"2016-09-22T12:48:20","slug":"nguyen-tac-ke-toan-phai-tra-nguoi-ban-theo-thong-tu-133-tk-331","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25560","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n theo th\u00f4ng t\u01b0 133 – TK 331"},"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 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n theo th\u00f4ng t\u01b0 133 – TK 331<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n TSC\u0110, B\u0110S\u0110T, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebf T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp ch\u00ednh, ph\u1ee5. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 mua tr\u1ea3 ti\u1ec1n ngay.<\/span><\/p>\n

b) N\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3. Trong chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao.<\/span><\/p>\n

c) B\u00ean giao nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u1ec1 h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng qua b\u00ean nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c nh\u01b0 kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

d) Nh\u1eefng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, nh\u1eadp kho nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng gi\u00e1 t\u1ea1m t\u00ednh \u0111\u1ec3 ghi s\u1ed5 v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 th\u1ef1c t\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

\u0111) Khi h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi<\/strong> b\u00e1n<\/strong><\/span><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 giao theo h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn cho doanh nghi\u1ec7p gi\u1ea3m tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thi\u1ebfu h\u1ee5t, k\u00e9m ph\u1ea9m ch\u1ea5t khi ki\u1ec3m nh\u1eadn v\u00e0 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh l\u1edbn h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh nh\u1ecf h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 <\/strong>: S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3n \u00e1nh \u1edf t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi 2 ch\u1ec9 \u00a0ti\u00eau b\u00ean \u201cT\u00e0i s\u1ea3n\u201d v\u00e0 b\u00ean \u201cNgu\u1ed3n v\u1ed1n\u201d.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n theo th\u00f4ng t\u01b0 133 – TK 331<\/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 TSC\u0110 theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 112<\/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

\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":[3291,3350],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25560"}],"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=25560"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25560\/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=25560"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}