{"id":25644,"date":"2016-09-30T08:01:47","date_gmt":"2016-09-30T08:01:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25644"},"modified":"2016-09-30T08:01:47","modified_gmt":"2016-09-30T08:01:47","slug":"nguyen-tac-ke-toan-chi-phi-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25644","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016 – K\u1ebf to\u00e1n thu\u1ebf Centax<\/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 chi ph\u00ed theo Th\u00f4ng t\u01b0 133<\/span><\/h2>\n

1. Chi ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c khi c\u00f3 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

2. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra 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\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u1ec3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

3. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh theo y\u1ebfu t\u1ed1, ti\u1ec1nl\u01b0\u01a1ng, nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed mua ngo\u00e0i, kh\u1ea5u hao TSC\u0110…<\/span><\/p>\n

4. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

5. C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \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:\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed theo Th\u00f4ng t\u01b0 133\u00a0<\/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 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 515<\/a><\/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 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":26089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25644"}],"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=25644"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25644\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26089"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25644"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}