{"id":25597,"date":"2016-09-25T00:00:47","date_gmt":"2016-09-25T00:00:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25597"},"modified":"2016-09-24T10:32:08","modified_gmt":"2016-09-24T10:32:08","slug":"nguyen-tac-ke-toan-phai-tra-noi-bo-theo-thong-tu-133-tk-336","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25597","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo th\u00f4ng t\u01b0 133 – TK 336"},"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 n\u1ed9i b\u1ed9 theo th\u00f4ng t\u01b0 133 – TK 336<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean) v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n (\u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi); Gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f9ng m\u1ed9t doanh nghi\u1ec7p v\u1edbi nhau.<\/span><\/p>\n

Trong doanh nghi\u1ec7p, vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb (h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp hay h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n hay kh\u00f4ng, c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt hay kh\u00f4ng) m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ean g\u1ecdi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 (chi nh\u00e1nh, x\u00ed nghi\u1ec7p, t\u1ed5,\u0111\u1ed9i…).<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” bao g\u1ed3m kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 v\u1ed1n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p, ph\u1ea3i tr\u1ea3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c; C\u00e1c kho\u1ea3n doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 l\u00e0 quan h\u1ec7 nh\u1eadn t\u00e0i s\u1ea3n, v\u1ed1n, thanh to\u00e1n v\u00e3ng lai, chi h\u1ed9 tr\u1ea3 h\u1ed9, …;<\/span><\/p>\n

c) T\u00f9y theo vi\u1ec7c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p v\u00e0o TK 3361 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh ho\u1eb7c TK 411 – V\u1ed1n\u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d) T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 c\u00f3 quan h\u1ec7 thanh to\u00e1n, trong \u0111\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i theo t\u1eebng kho\u1ea3n ph\u1ea3i n\u1ed9p, ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

\u0111) Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n 136, t\u00e0i kho\u1ea3n 336 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 theo t\u1eebng n\u1ed9i dung thanh to\u00e1n \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi t\u1eebng \u0111\u01a1n v\u1ecb l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb tr\u00ean 2 t\u00e0i kho\u1ea3n n\u00e0y. Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/strong><\/h2>\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u00e3 n\u1ed9p doanh nghi\u1ec7p;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u00e1c kho\u1ea3n m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 chi h\u1ed9, ho\u1eb7c thu h\u1ed9 \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span><\/p>\n

– B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 thanh to\u00e1n.<\/span><\/p>\n

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

– S\u1ed1 v\u1ed1n kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1nv\u1ecb kh\u00e1c chi h\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n

3. T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 3361 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean giao.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3368 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c:<\/em>Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span><\/strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo th\u00f4ng t\u01b0 133 – TK 336.<\/strong><\/span><\/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 chi ph\u00ed ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 \u2013 TK 335<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u00f4ng t\u01b0 133 \u2013 TK 334<\/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":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3410],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25597"}],"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=25597"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25597\/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=25597"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}