{"id":25653,"date":"2016-10-01T01:57:01","date_gmt":"2016-10-01T01:57:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25653"},"modified":"2016-10-01T01:57:01","modified_gmt":"2016-10-01T01:57:01","slug":"nguyen-tac-ke-toan-gia-von-hang-ban-theo-thong-tu-133-tk-632","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25653","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 632"},"content":{"rendered":"
\"\"<\/a>

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 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 632<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbchv\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0; gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp (\u0111\u1ed1i v\u1edbi doanhnghi\u1ec7p x\u00e2y l\u1eafp) b\u00e1n trong k\u1ef3. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0: Chi ph\u00ed kh\u1ea5u hao; chi ph\u00ed s\u1eeda ch\u1eefa; chi ph\u00ed cho thu\u00ea B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng; chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd B\u0110S\u0110T\u2026<\/span><\/p>\n

b) Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho v\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho. Khi x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1 c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u00e3 k\u00fd \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng ti\u00eau th\u1ee5 (c\u00f3 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5) nh\u01b0ng ch\u01b0a chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng t\u1eeb b\u1ecf th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 lo\u1ea1i tr\u1eeb h\u00e0ng t\u1ed3n kho d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb nh\u1eefng h\u00e0ng t\u1ed3n kho n\u00e0y c\u00f3 gi\u00e1 b\u00e1n b\u1eb1ng ho\u1eb7c cao h\u01a1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho hao h\u1ee5t, m\u1ea5t m\u00e1t, k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh ngay v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng, n\u1ebfu c\u00f3).<\/span><\/p>\n

d) C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i th\u00ec \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

e) 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

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/h2>\n

2.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/h3>\n

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

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ea3n \u00e1nh:<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/span><\/p>\n

+ Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnhth\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3;<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra;<\/span><\/p>\n

+ S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S\u0110T, ph\u1ea3n \u00e1nh:<\/span><\/p>\n

+ S\u1ed1 kh\u1ea5u hao B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00edch trong k\u1ef3;<\/span><\/p>\n

+ Chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o B\u0110S\u0110T kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 B\u0110S\u0110T;<\/span><\/p>\n

+ Chi ph\u00ed ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng B\u0110S\u0110T trong k\u1ef3;<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T b\u00e1n, thanh l\u00fd trong k\u1ef3;<\/span><\/p>\n

+ Chi ph\u00ed c\u1ee7a nghi\u1ec7p v\u1ee5 b\u00e1n, thanh l\u00fd B\u0110S\u0110T ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

+ S\u1ed1 t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1;<\/span><\/p>\n

+ Chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kinh doanh B\u0110S\u0110T ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

– Kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

– Kho\u1ea3n ho\u00e0n nh\u1eadp chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3cx\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh);<\/span><\/p>\n

– Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c sau khi h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5;<\/span><\/p>\n

– S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T c\u00f3 d\u1ea5u hi\u1ec7u t\u0103ng gi\u00e1 tr\u1edf l\u1ea1i;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 632 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

2.2. Tr<\/strong>\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/strong><\/span><\/h2>\n

2.2.1. <\/em><\/strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/em><\/strong><\/span><\/h4>\n

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

– Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3.<\/span><\/p>\n

– S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/p>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5;<\/span><\/p>\n

– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911\u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

2.2.2. <\/em><\/strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh d\u1ecbch v\u1ee5<\/em><\/strong><\/span><\/h4>\n

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

– Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3;<\/span><\/p>\n

– S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0o b\u00ean N\u1ee3TK 155 \u201cTh\u00e0nh ph\u1ea9m\u201d; TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, d\u1edf dang\u201d;<\/span><\/p>\n

– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 xu\u1ea5t b\u00e1n, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3cx\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 632 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 632<\/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 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 133 \u2013 TK 631<\/a><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n mua h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 611<\/a><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed theo Th\u00f4ng t\u01b0 133<\/a><\/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":26111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3370],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25653"}],"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=25653"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25653\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26111"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25653"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}