{"id":25562,"date":"2016-09-23T00:00:19","date_gmt":"2016-09-23T00:00:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25562"},"modified":"2016-09-22T23:58:37","modified_gmt":"2016-09-22T23:58:37","slug":"nguyen-tac-ke-toan-thue-va-cac-khoan-phai-nop-nha-nuoc-theo-thong-tu-133-tk-333","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25562","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 – TK 333"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT- BTC – 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

\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 – TK 333<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/h2>\n

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

1.2. Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc theo lu\u1eadt \u0111\u1ecbnh; K\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c ho\u00e0n…<\/span><\/p>\n

1.3. C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb hay ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba.<\/span><\/p>\n

V\u00ec v\u1eady c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o kh\u00e1c.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng m\u1ed9t trong 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n

– T\u00e1ch v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y doanh thu ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch;<\/span><\/p>\n

– Ghi nh\u1eadn s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch ghi gi\u1ea3m s\u1ed1 doanh thu \u0111\u00e3 ghi\u00a0<\/span>ch\u00e9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, \u0111\u1ecbnh k\u1ef3 m\u1edbi ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, s\u1ed1 li\u1ec7u v\u1ec1 doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d c\u1ee7a b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

1.4. C\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u ho\u1eb7c mua n\u1ed9i \u0111\u1ecba h\u00e0ng ho\u00e1, TSC\u0110 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf NK, TT\u0110B, BVMT \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng mua. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u1ed9 nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a, v\u00ed d\u1ee5 giao d\u1ecbch t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t h\u1ed9 b\u00ean th\u1ee9 ba th\u00ec s\u1ed1 thu\u1ebf NK, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

S\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p NSNN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf nh\u00e0 \u0111\u1ea5t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

Thu\u1ebf GTGT, TT\u0110B, BVMT c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

1.5. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u mua hay ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– Thu\u1ebf NK, TT\u0110B, BVMT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3 b\u00e1n) ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i do vay, m\u01b0\u1ee3n\u2026);<\/span><\/p>\n

– Thu\u1ebf NK, TT\u0110B, BVMT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u TSC\u0110, n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m chi ph\u00ed kh\u00e1c (n\u1ebfu b\u00e1n TSC\u0110) ho\u1eb7c gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i);<\/span><\/p>\n

– Thu\u1ebf NK, TT\u0110B, BVMT \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, TSC\u0110 nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, khi \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

– Thu\u1ebf XK, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

1.6. Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi NSNN trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t – nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u (ho\u1eb7c c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1), ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi NSNN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c;<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean giao \u1ee7y th\u00e1c trong vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, k\u00ea khai, thanh quy\u1ebft to\u00e1n v\u1edbi NSNN (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c).<\/span><\/p>\n

– TK 333 ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c. B\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u1edbi vai tr\u00f2 trung gian ch\u1ec9 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o NSNN l\u00e0 kho\u1ea3n chi h\u1ed9, tr\u1ea3 h\u1ed9 tr\u00ean TK 3388 v\u00e0 ph\u1ea3n \u00e1nh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c tr\u00ean TK 138. C\u0103n c\u1ee9 \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi NSNN c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c nh\u01b0 sau:<\/span><\/p>\n

+ Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u00ean nh\u1eadn \u1ee7y th\u00e1c b\u00e0n giao l\u1ea1i cho b\u00ean giao \u1ee7y th\u00e1c to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean TK 333.<\/span><\/p>\n

+ C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p NSNN.<\/span><\/p>\n

1.7. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n<\/strong> ph<\/strong>\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/h2>\n

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

– S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1.<\/span><\/p>\n

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

– S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/span><\/p>\n

S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

TK 333 c\u00f3 th<\/strong>\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 <\/strong>: S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) c\u1ee7a TK 333 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c cho tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, c\u00f3 9 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 3331 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/span><\/p>\n

+ T\u00e0i kho<\/em>\u1ea3n 33311 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra<\/em>: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong k\u1ef3.<\/span><\/p>\n

+ T\u00e0i kho<\/em>\u1ea3n 33312 – Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u: <\/em>D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n\u00a0<\/em>3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n<\/em> 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3336 – Thu\u1ebf t\u00e0i nguy\u00ean: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3337 – Thu<\/em>\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3338 – Thu<\/em>\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, nh\u01b0: Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i…<\/span><\/p>\n

TK 3338 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/span><\/p>\n

+ TK 33381: Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o NSNN;<\/span><\/p>\n

+ TK 33382: C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng m\u1edf c\u00e1c TK c\u1ea5p 4 chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3339 – Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u1ec1 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c cho Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 3331 \u0111\u1ebfn 3338. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n Nh\u00e0 n\u01b0\u1edbc tr\u1ee3 c\u1ea5p cho doanh nghi\u1ec7p (n\u1ebfu c\u00f3) nh\u01b0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 – TK 333<\/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 tr\u1ea3 theo th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 2112<\/a><\/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","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":25767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3351],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25562"}],"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=25562"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25562\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25767"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25562"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}