{"id":25638,"date":"2016-09-29T01:50:19","date_gmt":"2016-09-29T01:50:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25638"},"modified":"2016-09-29T01:50:19","modified_gmt":"2016-09-29T01:50:19","slug":"nguyen-tac-ke-toan-doanh-thu-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25638","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu theo th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"\"<\/a>

Doanh thu theo th\u00f4ng t\u01b0 133\/2016 – 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 doanh thu theo th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n

1. Doanh thu l\u00e0 l\u1ee3i \u00edch kinh t\u1ebf thu \u0111\u01b0\u1ee3c l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p tr\u1eeb ph\u1ea7n v\u1ed1n g\u00f3p th\u00eam c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi\u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

2. Doanh thu v\u00e0 chi ph\u00ed t\u1ea1o ra kho\u1ea3n doanh thu \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103nc\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

– M\u1ed9t h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch. K\u1ebf to\u00e1n ph\u1ea3i nh\u1eadnbi\u1ebft c\u00e1c giao d\u1ecbch \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu ph\u00f9 h\u1ee3p.<\/span><\/p>\n

– Doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ho\u1eb7c t\u00ean g\u1ecdi c\u1ee7a giao d\u1ecbch v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ngh\u0129a v\u1ee5 cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbchv\u1ee5.<\/span><\/p>\n

+ V\u00ed d\u1ee5: Kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i khi mua s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u1ee7a \u0111\u01a1n v\u1ecb (nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng th\u00eam m\u1ed9t s\u1ea3n ph\u1ea9m) th\u00ec b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, s\u1ea3n ph\u1ea9m t\u1eb7ng mi\u1ec5n ph\u00ed cho kh\u00e1ch h\u00e0ng v\u1ec1 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 khuy\u1ebfn m\u1ea1i nh\u01b0ng v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 b\u00e1n v\u00ec kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng n\u1ebfu kh\u00f4ng mua s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m t\u1eb7ng cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 v\u1ed1n v\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i v\u00e0 trong t\u01b0\u01a1ng lai, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7at\u1eebng ngh\u0129a v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ngh\u0129a v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

3. Doanh thu, l\u00e3i ho\u1eb7c l\u1ed7 ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ebfu doanh nghi\u1ec7p c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 trong t\u01b0\u01a1ng lai (tr\u1eeb ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh th\u00f4ng th\u01b0\u1eddng) v\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf; Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1ckho\u1ea3n l\u00e3i, l\u1ed7 l\u00e0 th\u1ef1c hi\u1ec7n ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 ph\u00e1tsinh d\u00f2ng ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n do t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1 l\u1ea1i, \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00e0 \u0111\u00e3 c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, v\u00ed d\u1ee5: C\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4. Doanh thu kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba, v\u00ed d\u1ee5;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu (thu\u1ebf GTGT, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t,thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng) ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd thu h\u1ed9 b\u00ean ch\u1ee7 h\u00e0ng do b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 b\u00e1n \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p m\u00e0 kh\u00f4ng t\u00e1ch ri\u00eang ngay \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch th\u00ec \u0111\u1ec3 thu\u1eadn l\u1ee3i cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf gi\u00e1n thu nh\u01b0ng \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p. Tuy nhi\u00ean, khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p ra kh\u1ecfi c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh doanh thu g\u1ed9p.<\/span><\/p>\n

5. Th\u1eddi \u0111i\u1ec3m, c\u0103n c\u1ee9 \u0111\u1ec3 ghi nh\u1eadn doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Doanh thu t\u00ednh thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i b\u1eb1ng s\u1ed1 \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

6. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1ec9 bao g\u1ed3m doanh thu c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c t\u00e0ikho\u1ea3n ph\u1ea3n \u00e1nh doanh thu kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu theo th\u00f4ng t\u01b0 133<\/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 c\u1ed5 phi\u1ebfu qu\u1ef9 theo th\u00f4ng t\u01b0 133 -TK 419<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 418<\/a><\/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","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":25896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3365,3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25638"}],"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=25638"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25638\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25896"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25638"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}