{"id":25630,"date":"2016-09-28T00:00:25","date_gmt":"2016-09-28T00:00:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25630"},"modified":"2016-09-27T10:49:54","modified_gmt":"2016-09-27T10:49:54","slug":"nguyen-tac-ke-toan-chenh-lech-ty-gia-hoi-doai-theo-thong-tu-133-tk","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25630","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo th\u00f4ng t\u01b0 133 – TK 413"},"content":{"rendered":"
\"\"<\/a>

Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 133 – 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 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo th\u00f4ng t\u01b0 133 – TK 413<\/span><\/strong><\/h2>\n

1. Quy <\/strong>\u0111\u1ecbnh chung v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/h2>\n

1.1. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 ch\u00eanh l\u1ec7ch ph\u00e1t sinh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i c\u00f9ng m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u1ee7 y\u1ebfu ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddngh\u1ee3p:<\/span><\/p>\n

– Th\u1ef1c t\u1ebf mua b\u00e1n, trao \u0111\u1ed5i, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 trong k\u1ef3;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1oc\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

1.2. C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1ef7 gi\u00e1) s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1chi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0\u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n. Vi\u1ec7c quy \u0111\u1ed5i \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecbti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o:<\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span><\/p>\n

– T\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

Khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf (k\u00ea khai, quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf), doanh nghi\u1ec7pth\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

1.3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5:<\/span><\/p>\n

T\u1ef7 gi\u00e1 ghi s\u1ed5 g\u1ed3m t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnhqu\u00e2n gia quy\u1ec1n (t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3).<\/span><\/p>\n

– T\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3. T\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n cho b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c cho b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

– T\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5yt\u1ed5ng gi\u00e1 tr\u1ecb (theo \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n) c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1it\u1ec7 chia cho s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 th\u1ef1c c\u00f3 t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n

1.4. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/span><\/p>\n

1.4.1. \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/span><\/p>\n

a) Doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi mua, b\u00e1n ngo\u1ea1i t\u1ec7 (h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ngo\u1ea1i t\u1ec7giao ngay, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn, h\u1ee3p \u0111\u1ed3ngho\u00e1n \u0111\u1ed5i): L\u00e0 t\u1ef7 gi\u00e1 k\u00fd k\u1ebft trong h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ef7 gi\u00e1 thanh to\u00e1n th\u00ec doanhnghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3ntrung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch\u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddngxuy\u00ean c\u00f3 giao d\u1ecbch (ng\u00e2n h\u00e0ng n\u00e0y do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn). T\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng ng\u00e0y, h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng tr\u00eanc\u01a1 s\u1edf trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n h\u00e0ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 \u0111\u1ec3 ghi s\u1ed5k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi:+ B\u00ean N\u1ee3 c\u00e1c TK ti\u1ec1n; B\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i thu (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 131 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn \u1ee9ng tr\u01b0\u1edbc), B\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3 khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

+ B\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i tr\u1ea3 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc); B\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i thu khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n lo\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

+ C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu, thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c thu nh\u1eadp ph\u00e1t sinh c\u00f3 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbis\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc.<\/span><\/p>\n

Ph\u1ea7n doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, thu nh\u1eadp.<\/span><\/p>\n

+ C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 th\u00ec chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc (kh\u00f4ng \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed).<\/span><\/p>\n

+ C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n.<\/span><\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p mua t\u00e0i s\u1ea3n c\u00f3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n.<\/span><\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 n\u00eau tr\u00ean c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebftqu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

b) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (ngo\u1ea1i tr\u1eeb giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua), b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 (ngo\u1ea1i tr\u1eeb giao d\u1ecbch tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n

+ Ngo\u00e0i vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n, c\u00e1c doanh nghi\u1ec7pc\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean C\u00f3c\u00e1c TK ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c TK ph\u1ea3i thu, b\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddit\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1eb7c \u0111\u1ecbnh k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00edt\u00e0i ch\u00ednh t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanhnghi\u1ec7p.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i thu, b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/p>\n

(+) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

(+) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 theo t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n v\u00e0 to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1.4.2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

– \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

+ B\u00ean N\u1ee3 TK ph\u1ea3i thu khi t\u1ea5t to\u00e1n kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua khichuy\u1ec3n giao s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

+ B\u00ean C\u00f3 TK ph\u1ea3i tr\u1ea3 khi t\u1ea5t to\u00e1n kho\u1ea3n ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n khinh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, TSC\u0110 c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

1.4.2. T\u1ef7 gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch (do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn) t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

To\u00e0n b\u1ed9 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (theo s\u1ed1 thu\u1ea7n sau khi b\u00f9 tr\u1eeb s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 TK 413) \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

1.4.3. X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n

– C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 242 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/p>\n

– C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 3387 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/p>\n

1.5. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: L\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7. C\u00e1ckho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n

a) Ti\u1ec1n m\u1eb7t, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, ngo\u1ea1i tr\u1eeb:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbcb\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafcch\u1eafn v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 s\u1ebd ph\u1ea3i tr\u1ea3 l\u1ea1ic\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 cho ng\u01b0\u1eddi mua th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

c) C\u00e1c kho\u1ea3n \u0111i vay, cho vay d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i ho\u1eb7cc\u00f3 ngh\u0129a v\u1ee5 ho\u00e0n tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

d) C\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

\u0111) C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u1ea3i ho\u00e0n tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

    \n
  1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/strong><\/span><\/li>\n<\/ol>\n

    a) Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i theo d\u00f5i nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

    b) T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ngay v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

    c) Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    d) Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf<\/span><\/p>\n

    2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/p>\n

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

    – L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

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

    – L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

    – K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

    T\u00e0i kho<\/strong>\u1ea3n 413 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/strong><\/span><\/p>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo th\u00f4ng t\u01b0 133 – TK 413<\/strong><\/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 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 411<\/a><\/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 \u2013 TK 356<\/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","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":[3291,3362],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25630"}],"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=25630"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25630\/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=25630"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}