{"id":25730,"date":"2016-09-22T07:24:50","date_gmt":"2016-09-22T07:24:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25730"},"modified":"2016-09-22T07:25:50","modified_gmt":"2016-09-22T07:25:50","slug":"phuong-phap-ke-toan-chi-phi-san-xuat-kinh-doanh-do-dang-nganh-xay-lap-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25730","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh x\u00e2y l\u1eafp theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"nganh-xay-dung_centax\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT- BTC – K\u1ebf to\u00e1n thu\u1ebf Centax <\/span><\/p><\/div>\n

\u00a0Ng\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 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh x\u00e2y l\u1eafp theo Th\u00f4ng t\u01b0 133<\/span><\/h3>\n

I. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft \u201cX\u00e2y l\u1eafp\u201d):<\/span><\/strong><\/h2>\n

1. H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/span><\/strong><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh,ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ph\u00ed v\u1eadt li\u1ec7u)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (chi ti\u1ebft nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp).<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/span><\/strong><\/h3>\n

3. H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng:<\/span><\/strong><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (chi ph\u00ed th\u1ef1c t\u1ebf ca m\u00e1y) t\u00ednh cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (s\u1ed1 chi ph\u00ed tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 242, 152,331,334,335,338,…<\/span><\/p>\n

4. H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/span><\/strong><\/h3>\n

– Khi c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 214, 242, 334, 338,…<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522).<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh, nh\u01b0 chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung, k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 112, 152, 153, 214, 331, 334, 338,…<\/span><\/p>\n

– Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Khi h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp:<\/span><\/p>\n

+ N\u1ebfu c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i ho\u00e0n nh\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span><\/p>\n

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

+ N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp nh\u1ecf h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ghi nh\u1eadn v\u00e0o \u00a0gi\u00e1 v\u1ed1n trong k\u1ef3, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

II. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean C\u00f3 TK 154 chi ti\u1ebft “X\u00e2y l\u1eafp”):<\/span><\/strong><\/h2>\n

1. C\u00e1c chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ec3 thu h\u1ed3i (v\u00ed d\u1ee5: Kh\u00f4ng \u0111\u1ee7 t\u00ednh th\u1ef1c thi v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd nh\u01b0 c\u00f3 s\u1ef1 nghi ng\u1edd v\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a n\u00f3, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 th\u1ef1c thi ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh…) ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 chi ph\u00ed trong k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba, ph\u1ebf li\u1ec7u thu h\u1ed3i v\u00e0 thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/strong><\/h3>\n

– Nh\u1eadp kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (theo gi\u00e1 g\u1ed1c)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho, ghi:<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (theo gi\u00e1 c\u00f3 th\u1ec3 thu h\u1ed3i)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p v\u1eadt li\u1ec7u th\u1eeba v\u00e0 ph\u1ebf li\u1ec7u thu h\u1ed3i kh\u00f4ng qua nh\u1eadp kho m\u00e0 b\u00e1n ngay, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu b\u00e1n v\u1eadt li\u1ec7u th\u1eeba v\u00e0 ph\u1ebf li\u1ec7u, ghi gi\u1ea3m chi ph\u00ed:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– K\u1ebf to\u00e1n thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng chuy\u00ean d\u00f9ng cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 TSC\u0110 n\u00e0y \u0111\u00e3 tr\u00edch kh\u1ea5u hao \u0111\u1ee7 theo nguy\u00ean gi\u00e1 khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng \u00a0x\u00e2y d\u1ef1ng:<\/span><\/p>\n

+ Ph\u1ea3n \u00e1nh s\u1ed1 thu v\u1ec1 thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131,…<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

+ Ph\u1ea3n \u00e1nh chi ph\u00ed thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (n\u1ebfu c\u00f3), ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

N\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

+ Ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng chuy\u00ean d\u00f9ng \u0111\u00e3 thanh l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK211 – TSC\u0110 (2111).<\/span><\/p>\n

3. Cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (b\u00e0n giao t\u1eebng ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 cho Ban qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh – b\u00ean A); ho\u1eb7c b\u00e0n giao cho doanh nghi\u1ec7p nh\u1eadn th\u1ea7u ch\u00ednh n\u1ed9i b\u1ed9:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao cho B\u00ean A (k\u1ec3 c\u1ea3 b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng kho\u00e1n n\u1ed9i b\u1ed9, cho doanh nghi\u1ec7p nh\u1eadn kho\u00e1n c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang), ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft \u201cX\u00e2y l\u1eafp\u201d).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n (x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n,…) ho\u1eb7c s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft \u201cX\u00e2y l\u1eafp\u201d).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh x\u00e2y l\u1eafp theo Th\u00f4ng t\u01b0 133.<\/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 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 \u2013 TK 154<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh n\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0Ng\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":25732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3390,3391],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25730"}],"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=25730"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25730\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25732"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25730"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}