{"id":25694,"date":"2016-09-25T00:00:31","date_gmt":"2016-09-25T00:00:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25694"},"modified":"2016-09-24T10:48:16","modified_gmt":"2016-09-24T10:48:16","slug":"phuong-phap-ke-toan-phai-thu-noi-bo-theo-thong-tu-133-tk-136","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25694","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 136"},"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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 136<\/span><\/h2>\n

1. T\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h2>\n

a. Khi chi h\u1ed9, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

b. C\u0103n c\u1ee9 v\u00e0o th\u00f4ng b\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u1ec1 s\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i.<\/span><\/p>\n

c. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e2n c\u1ea5p c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 155, 156.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 155, 156<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

d. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0, t\u00e0i s\u1ea3n c\u1ee7a c\u1ea5p tr\u00ean ho\u1eb7c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 152, 153,…<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

\u0111) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3368)<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean<\/span><\/strong><\/h2>\n

a. Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean giao v\u1ed1n kinh doanh cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao v\u1ed1n b\u1eb1ng ti\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao v\u1ed1n b\u1eb1ng TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110) (1361)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n l\u1ea1i v\u1ed1n kinh doanh cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ed9p l\u00ean, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1361).<\/span><\/p>\n

c. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e2n c\u1ea5p c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c t\u1ea1i th\u1eddi \u0111i\u1ec3m khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 ( 1368)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

+ Khi chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 155, 156 (gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00f4ng b\u00e1o \u0111\u00e3 ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho b\u00ean th\u1ee9 ba b\u00ean ngo\u00e0i doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi doanh thu, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368) (doanh thu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368) (gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n).<\/span><\/p>\n

d. Kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

\u0111) Khi chi h\u1ed9, tr\u1ea3 h\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span><\/p>\n

N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

e. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi n\u1ed9p l\u00ean v\u1ec1 ti\u1ec1n l\u00e3i kinh doanh, thanh to\u00e1n c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 ( 1368).<\/span><\/p>\n

g) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3368)<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 ( 1368).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 136<\/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

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh theo th\u00f4ng t\u01b0 133 \u2013 TK 121<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 131<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 \u2013 TK 335<\/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":19272,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3411,3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25694"}],"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=25694"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25694\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19272"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25694"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}