{"id":25605,"date":"2016-09-26T07:10:08","date_gmt":"2016-09-26T07:10:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25605"},"modified":"2016-09-26T07:11:00","modified_gmt":"2016-09-26T07:11:00","slug":"nguyen-tac-ke-toan-quy-khen-thuong-phuc-loi-theo-thong-tu-133-tk-353","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25605","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo th\u00f4ng t\u01b0 133 – TK 353"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT- BTC<\/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 qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo th\u00f4ng t\u01b0 133 – TK 353<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty c\u1ee7a doanh nghi\u1ec7p. Qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 d\u00f9ng cho c\u00f4ng t\u00e1c khen th\u01b0\u1edfng, khuy\u1ebfn kh\u00edch l\u1ee3i \u00edch v\u1eadt ch\u1ea5t, ph\u1ee5c v\u1ee5 nhu c\u1ea7u ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng, c\u1ea3i thi\u1ec7n v\u00e0 n\u00e2ng cao \u0111\u1eddi s\u1ed1ng v\u1eadt ch\u1ea5t, tinh th\u1ea7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

b) Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

c) Qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u1ef9.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 \u0111\u1ed3ng th\u1eddi ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ngcho nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 v\u00e0 \u0111\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532) sang Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110(TK 3533). Nh\u1eefng TSC\u0110 n\u00e0y h\u00e0ng th\u00e1ng kh\u00f4ng tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed m\u00e0 cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n TSC\u0110 m\u1ed9t l\u1ea7n\/m\u1ed9t n\u0103m \u0111\u1ec3 ghi gi\u1ea3m Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 353 – Qu\u1ef9 khen th\u01b0\u1edfng,ph\u00fac l\u1ee3i<\/strong><\/span><\/h2>\n

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

– C\u00e1c kho\u1ea3n chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty;<\/span><\/p>\n

– Gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea TSC\u0110;<\/span><\/p>\n

– \u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i;<\/span><\/p>\n

– C\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n

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

– Tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN;<\/span><\/p>\n

– Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p;<\/span><\/p>\n

– Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 3531 – Qu\u1ef9 khen th\u01b0\u1edfng<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3,t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3534 – Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span><\/strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo th\u00f4ng t\u01b0 133 – TK 353<\/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 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 \u2013 TK 352<\/a><\/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 \u2013 TK 341<\/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":25844,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3359],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25605"}],"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=25605"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25605\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25844"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25605"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}