{"id":25579,"date":"2016-09-24T00:00:18","date_gmt":"2016-09-24T00:00:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25579"},"modified":"2016-11-21T07:56:06","modified_gmt":"2016-11-21T07:56:06","slug":"nguyen-tac-ke-toan-chi-phi-phai-tra-theo-thong-tu-133-tk-335","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25579","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 – TK 335"},"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 chi ph\u00ed ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 – TK 335.<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t,kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 nh\u01b0 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ph\u1ea3i tr\u00edch tr\u01b0\u1edbc, nh\u01b0:<\/span><\/p>\n

– Chi ph\u00ed trong th\u1eddi gian doanh nghi\u1ec7p ng\u1eebng s\u1ea3n xu\u1ea5t theo m\u00f9a, v\u1ee5 m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c k\u1ebf ho\u1ea1ch ng\u1eebng s\u1ea3n xu\u1ea5t. K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh t\u00ednh tr\u01b0\u1edbc v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 nh\u1eefng chi ph\u00ed s\u1ebd ph\u1ea3i chi trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

– Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p vay tr\u1ea3 l\u00e3i sau.<\/span><\/p>\n

b) K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed d\u1ed3n t\u00edch) v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 352 \u0111\u1ec3 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i nh\u01b0ng th\u01b0\u1eddng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi gian thanh to\u00e1n c\u1ee5 th\u1ec3; C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh v\u00e0 c\u00f3 th\u1ec3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 s\u1ebd ph\u1ea3i tr\u1ea3 (v\u00ed d\u1ee5 kho\u1ea3n chi ph\u00ed d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m,h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng); C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 s\u1ebd ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– Tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c trong khi chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

– Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ch\u01b0a ph\u00e1t sinh do ch\u01b0a nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh k\u1ef3 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi\u00a0<\/span>ph\u00e1t sinh th\u1ef1c t\u1ebf kh\u00f4ng g\u00e2y \u0111\u1ed9t bi\u1ebfn cho chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

c) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 335 m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, nh\u01b0:<\/span><\/p>\n

– Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn c\u1ee7a nh\u1eefng TSC\u0110 \u0111\u1eb7c th\u00f9 do vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn c\u00f3 t\u00ednh chu k\u1ef3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa cho n\u0103m b\u00e1o c\u00e1o ho\u1eb7c m\u1ed9t s\u1ed1 n\u0103m ti\u1ebfp theo;<\/span><\/p>\n

– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (quy \u0111\u1ecbnh trong TK 352).<\/span><\/p>\n

d) V\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 tr\u00edch tr\u01b0\u1edbc v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp.<\/span><\/p>\n

\u0111) Vi\u1ec7c v\u1ed1n h\u00f3a l\u00e3i vay trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T, l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a k\u1ec3 c\u1ea3 khi th\u1eddi gian x\u00e2y d\u1ef1ng d\u01b0\u1edbi 12 th\u00e1ng;<\/span><\/p>\n

– Nh\u00e0 th\u1ea7u kh\u00f4ng v\u1ed1n h\u00f3a l\u00e3i vay khi \u0111i vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, t\u00e0i s\u1ea3n cho kh\u00e1ch h\u00e0ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang,v\u00ed d\u1ee5: Nh\u00e0 th\u1ea7u x\u00e2y l\u1eafp vay ti\u1ec1n \u0111\u1ec3 thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh cho kh\u00e1ch h\u00e0ng,c\u00f4ng ty \u0111\u00f3ng t\u00e0u theo h\u1ee3p \u0111\u1ed3ng cho ch\u1ee7 t\u00e0u…<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/strong><\/h2>\n

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

– C\u00e1c kho\u1ea3n chi tr\u1ea3 th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– S\u1ed1 ch\u00eanh l\u1ec7ch v\u1ec1 chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed.<\/span><\/p>\n

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

Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u1ef1 t\u00ednh tr\u01b0\u1edbc v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t,kinh doanh.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a ph\u00e1t sinh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 – TK 335.<\/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 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 133- TK 133<\/a><\/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 \u2013 TK 331<\/a><\/span><\/p>\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 \u2013 TK 333<\/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":8359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3353],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25579"}],"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=25579"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25579\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8359"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25579"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}