{"id":25608,"date":"2016-09-26T23:46:45","date_gmt":"2016-09-26T23:46:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25608"},"modified":"2016-09-27T01:16:14","modified_gmt":"2016-09-27T01:16:14","slug":"nguyen-tac-ke-toan-quy-phat-trien-khoa-hoc-cong-nghe","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25608","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo th\u00f4ng t\u01b0 133 – TK 356"},"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 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo th\u00f4ng t\u01b0 133 – TK 356<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7<\/strong><\/span><\/p>\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 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ( PTKH & CN ) c\u1ee7a doanh nghi\u1ec7p. Qu\u1ef9 PTKH & CN c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

b) Qu\u1ef9 PTKH & CN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 PTKH & CN c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng Qu\u1ef9 PTKH & CN \u0111\u1ec3 t\u00e0i tr\u1ee3 cho vi\u1ec7c nghi\u00ean c\u1ee9u, s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c khi b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c ghi t\u0103ng Qu\u1ef9 PTKH&CN;<\/span><\/p>\n

– Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u1ea5p h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c ghi gi\u1ea3m Qu\u1ef9 PTKH & CN.<\/span><\/p>\n

d) \u0110\u1ecbnh k\u1ef3, doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o v\u1ec1 m\u1ee9c tr\u00edch, s\u1eed d\u1ee5ng, quy\u1ebft to\u00e1n Qu\u1ef9 PTKH & CN v\u00e0 n\u1ed9p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/span><\/h2>\n

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

– C\u00e1c kho\u1ea3n chi ti\u00eau t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

– Gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh(TSC\u0110) khi t\u00ednh hao m\u00f2n TSC\u0110; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd; chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

– Gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 chuy\u1ec3n sang ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

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

– Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

– S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp, chi ti\u00eau qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3562 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \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\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo th\u00f4ng t\u01b0 133 – TK 356<\/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 qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo th\u00f4ng t\u01b0 133 \u2013 TK 353<\/a><\/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":25868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3360],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25608"}],"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=25608"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25608\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25868"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25608"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}