{"id":25664,"date":"2016-10-05T07:56:00","date_gmt":"2016-10-05T07:56:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25664"},"modified":"2016-10-05T07:56:38","modified_gmt":"2016-10-05T07:56:38","slug":"nguyen-tac-ke-toan-thu-nhap-khac-theo-thong-tu-133-tk-711","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25664","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 711"},"content":{"rendered":"
\"\"<\/a>

K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c 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 thu nh\u1eadp kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 711<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/span><\/p>\n

– Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb BCC cao h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n (thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, thu\u1ebf GTGT, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m);<\/span><\/p>\n

– Thu ti\u1ec1n ph\u1ea1t do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

– Thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t (v\u00ed d\u1ee5 thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1ckho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1);<\/span><\/p>\n

– Thu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5;<\/span><\/p>\n

– Thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng c\u1ee7a kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, s\u1ea3nph\u1ea9m, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu (n\u1ebfu c\u00f3);<\/span><\/p>\n

– Thu nh\u1eadp qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, hi\u1ec7n v\u1eadt c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho doanh nghi\u1ec7p;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u00eau tr\u00ean.<\/span><\/p>\n

b) Khi c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n \u00a0ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ph\u1ea3i x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u1ec3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/span><\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean mua n\u1eb1m ngo\u00e0i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi b\u00ean mua:<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua, l\u00e0m gi\u1ea3m kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c kho\u1ea3n thanh to\u00e1n (kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c) tr\u1eeb khi t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n.<\/span><\/p>\n

V\u00ed d\u1ee5 khi nh\u00e0 th\u1ea7u thi c\u00f4ng ch\u1eadm ti\u1ebfn \u0111\u1ed9, ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea1t nh\u00e0 th\u1ea7u theo \u0111\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i l\u1ea1i m\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u th\u00ec s\u1ed1 ti\u1ec1n thu h\u1ed3i l\u1ea1i \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n x\u00e2y d\u1ef1ng. Tuy nhi\u00ean n\u1ebfu kho\u1ea3n ti\u1ec1n ph\u1ea1t thu \u0111\u01b0\u1ee3c sau khi t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n th\u00ec kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c trong k\u1ef3 ph\u00e1t sinh, v\u00ed d\u1ee5: Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy\u1ec1n t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea1t ng\u01b0\u1eddi b\u00e1n n\u1ebfu giao h\u00e0ng kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng th\u00ec kho\u1ea3n ti\u1ec1n ph\u1ea1t ph\u1ea3i thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddimua v\u1eabn nh\u1eadn h\u00e0ng v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng mua \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 th\u1ef1c ph\u1ea3i thanh to\u00e1n, k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 711 – Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/p>\n

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

– S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c \u1edf doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

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

C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 711 – Thu nh\u1eadp kh\u00e1c 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: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 711<\/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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 theo Th\u00f4ng t\u01b0 133 \u2013 TK 111.<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 2112<\/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":26421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3372],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25664"}],"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=25664"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25664\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25664"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}