{"id":25601,"date":"2016-09-25T23:31:12","date_gmt":"2016-09-25T23:31:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25601"},"modified":"2016-09-25T23:59:57","modified_gmt":"2016-09-25T23:59:57","slug":"nguyen-tac-ke-toan-vay-va-no-thue-tai-chinh-theo-thong-tu-133-tk-341","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25601","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 133 – TK 341"},"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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 133 – TK 341.<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n vay (bao g\u1ed3m c\u1ea3 vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu), n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n c\u00f3 th\u1eddi gian tr\u1ea3 n\u1ee3 h\u01a1n 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. C\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch chi tr\u1ea3.<\/span><\/p>\n

c) Khi doanh nghi\u1ec7p \u0111i vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, c\u00f3 th\u1ec3 x\u1ea3y ra 3 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ngang gi\u00e1 (gi\u00e1 ph\u00e1t h\u00e0nh b\u1eb1ng m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 \u0111\u00fang b\u1eb1ng m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu g\u1ecdi l\u00e0 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng l\u1edbn h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu g\u1ecdi l\u00e0 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu…Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng nh\u1ecf h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a (l\u00e3i ghi tr\u00ean tr\u00e1i phi\u1ebfu) c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/span><\/p>\n

Khi h\u1ea1ch to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh v\u00e0 theo d\u00f5i chi ti\u1ebft th\u1eddi h\u1ea1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh:<\/span><\/p>\n

+ M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

+ Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

+ Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi\u1ebft kh\u1ea5u v\u00e0 ph\u1ee5 tr\u1ed9i cho t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 t\u1eebng kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 theo t\u1eebng k\u1ef3, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

+ Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 gi\u1ea3m tr\u1eeb chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n ho\u00e1, c\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n vay v\u00e0 kho\u1ea3n ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong t\u1eebng k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i trong k\u1ef3 \u0111\u00f3;<\/span><\/p>\n

+ Kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong su\u1ed1t k\u1ef3 h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu th\u00ec \u0111\u1ecbnh k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n

– Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00ec kho\u1ea3n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (x\u00e1c \u0111\u1ecbnh b\u1eb1ng tr\u1ecb gi\u00e1 tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1 tr\u1eeb (-) chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu c\u1ed9ng (+) ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

d) C\u00e1c chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed th\u1ea9m \u0111\u1ecbnh, ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 vay v\u1ed1n, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu.. \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y ph\u00e1t sinh t\u1eeb kho\u1ea3n vay ri\u00eang cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang th\u00ec \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, t\u1ed5ng s\u1ed1 n\u1ee3 thu\u00ea ph\u1ea3n \u00e1nh v\u00e0o b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 341 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/strong><\/span><\/h2>\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 n\u1ee3 g\u1ed1c c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n g\u1ed1c vay, n\u1ee3 \u0111\u01b0\u1ee3c gi\u1ea3m do \u0111\u01b0\u1ee3c b\u00ean cho vay, ch\u1ee7 n\u1ee3 ch\u1ea5p thu\u1eadn;<\/span><\/p>\n

– S\u1ed1 ph\u00e2n b\u1ed5 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (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:<\/strong><\/span><\/p>\n

– S\u1ed1 ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (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 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ch\u01b0a \u0111\u1ebfn h\u1ea1n tr\u1ea3.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

T\u00e0i kho<\/em>\u1ea3n 3411 – C\u00e1c kho\u1ea3n \u0111i vay<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n \u0111i vay, t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay (k\u1ec3 c\u1ea3 \u0111i vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu) c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

T\u00e0i kho<\/em>\u1ea3n 3412 – N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a 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 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 133 – TK 341.<\/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 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo th\u00f4ng t\u01b0 133 \u2013 TK 336<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo th\u00f4ng t\u01b0 133 \u2013 TK 338<\/a><\/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

\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":25811,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3357],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25601"}],"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=25601"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25601\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25811"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25601"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}