{"id":25700,"date":"2016-09-25T23:45:22","date_gmt":"2016-09-25T23:45:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25700"},"modified":"2016-09-25T23:47:23","modified_gmt":"2016-09-25T23:47:23","slug":"phuong-phap-ke-toan-tam-ung-theo-thong-tu-133-tk-141","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25700","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 – TK 141"},"content":{"rendered":"
\"de-nghi-tam-ung_-ke-toan-thue-centax\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT- BTC – \u00a0 \u00a0 \u00a0 \u00a0K\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 t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 – TK 141<\/span><\/h2>\n

1. \u00a0Khi t\u1ea1m \u1ee9ng ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 141 – T\u1ea1m \u1ee9ng<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 152,…<\/span><\/p>\n

2. Khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng l\u1eadp B\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 241, 642, …<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 141 – T\u1ea1m \u1ee9ng.<\/span><\/p>\n

3. C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng chi (ho\u1eb7c s\u1eed d\u1ee5ng) kh\u00f4ng h\u1ebft, ph\u1ea3i nh\u1eadp l\u1ea1i qu\u1ef9, nh\u1eadp l\u1ea1i kho ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n

C\u00f3 TK 141 – T\u1ea1m \u1ee9ng.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 th\u1ef1c chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi \u0111\u1ec3 thanh to\u00e1n th\u00eam cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 241, 642,…<\/span><\/p>\n

C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 – TK 141<\/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 ti\u1ec1n m\u1eb7t theo th\u00f4ng t\u01b0 133 \u2013 TK 111<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 133 \u2013 TK 133<\/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","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":25701,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3383],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25700"}],"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=25700"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25700\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25701"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25700"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}