{"id":25742,"date":"2016-09-26T07:22:27","date_gmt":"2016-09-26T07:22:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25742"},"modified":"2016-09-26T07:22:27","modified_gmt":"2016-09-26T07:22:27","slug":"phuong-phap-ke-toan-tang-tai-san-co-dinh-theo-thong-tu-133-tk-211","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25742","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 211"},"content":{"rendered":"

\"tai-san-co-dinh\"<\/a>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\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 211<\/span><\/h2>\n

 <\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c nh\u1eadn v\u1ed1n c\u1ea5p b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 211- TSC\u0110 (theo gi\u00e1 th\u1ecfa thu\u1eadn)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u01b0\u1ee3c mua s\u1eafm:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,341…<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/strong><\/h2>\n

– Khi mua TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 – ghi theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n

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

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc [(Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng\u00a0<\/span>s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf GTGT (n\u1ebfu c\u00f3)]<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK111, 112, 331.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3\u00a0<\/span>ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed theo s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng k\u1ef3,ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 211 – TSC\u0110 (2111,2113)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (2111,2113)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,331,…<\/span><\/p>\n

5. \u00a0Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t:<\/span><\/strong><\/h2>\n

Khi s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m (n\u1ebfu xu\u1ea5t kho ra s\u1eed d\u1ee5ng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (\u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay)<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i:<\/span><\/strong><\/h2>\n

– TSC\u0110 mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi TSC\u0110 t\u01b0\u01a1ng t\u1ef1: Khi nh\u1eadn TSC\u0110 t\u01b0\u01a1ng t\u1ef1 do trao \u0111\u1ed5i v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 ghi theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 \u0111\u00e3 kh\u1ea5u hao c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i).<\/span><\/p>\n

– TSC\u0110 mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi TSC\u0110 kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/span><\/p>\n

+ Khi giao TSC\u0110 cho b\u00ean trao \u0111\u1ed5i, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

+ \u0110\u1ed3ng th\u1eddi ghi t\u0103ng thu nh\u1eadp do trao \u0111\u1ed5i TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Khi nh\u1eadn \u0111\u01b0\u1ee3c TSC\u0110 do trao \u0111\u1ed5i, ghi:<\/span><\/p>\n

N\u1ee3 TK 211- TSC\u0110 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn v\u1ec1)<\/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 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i thu th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed3i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a b\u00ean c\u00f3 TSC\u0110 trao \u0111\u1ed5i, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n \u0111\u00e3 thu th\u00eam)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111oi nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i, khi tr\u1ea3 ti\u1ec1n cho b\u00ean c\u00f3 SC\u0110 trao \u0111\u1ed5i, ghi:<\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n C\u00f3 c\u00e1c TK111, 112,…<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 2111- TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 – chi ti\u1ebft nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac)<\/span><\/p>\n

N\u1ee3 TK 2113- TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1 – chi ti\u1ebft quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)<\/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 TK111, 112, 331,…<\/span><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng do \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh: Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB th\u1ef1c t\u1ebf t\u1ea1m t\u00ednh nguy\u00ean gi\u00e1 \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m TSC\u0110 (\u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng). Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ednh th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 ch\u00eanh l\u1ec7ch<\/strong>.<\/span><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

+ Khi c\u00f4ng t\u00e1c XDCB ho\u00e0n th\u00e0nh nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2412).<\/span><\/p>\n

+ N\u1ebfu t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153 (n\u1ebfu l\u00e0 v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (2412).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sau khi quy\u1ebft to\u00e1n, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 quy\u1ebft to\u00e1n v\u00e0 gi\u00e1 t\u1ea1m t\u00ednh, k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (s\u1ed1 ph\u1ea3i thu h\u1ed3i kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n)<\/span><\/p>\n

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

+ Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

9. Gi\u00e1 tr\u1ecb TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p trong giai \u0111o\u1ea1n tri\u1ec3n khai:<\/span><\/strong><\/h2>\n

– T\u1eadp h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u1edf giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u1ec3 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 ban d\u1edf dang (2412)<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 331,…<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai n\u1ebfu x\u00e9t th\u1ea5y k\u1ebft qu\u1ea3 tri\u1ec3n khai kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh th\u00ec t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 242, 642<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153,331,…<\/span><\/p>\n

– Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n tri\u1ec3n khai:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 tri\u1ec3n khai th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n TSC\u0110 v\u00f4 h\u00ecnh th\u00ec k\u1ebft chuy\u1ec3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh, ghi:<\/span><\/p>\n

N\u1ee3 TK 2113 – TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2412).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 tri\u1ec3n khai kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n TSC\u0110 v\u00f4 h\u00ecnh th\u00ec chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 242, 642<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2412).<\/span><\/p>\n

10.<\/span> Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,331,…<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n

N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

11. Chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh nh\u01b0 s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p:<\/span><\/strong><\/h2>\n

– Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 h\u1eefu h\u00ecnh sau khi ghi nh\u1eadn ban \u0111\u1ea7u, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (2413)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span><\/p>\n

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

– Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span><\/p>\n

+ N\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh:<\/span><\/p>\n

N\u1ee3 TK 2111 – TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2413).<\/span><\/p>\n

+ N\u1ebfukh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 \u0111i thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2413).<\/span><\/p>\n

12. Khi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i ho\u1eb7c thanh to\u00e1n b\u1eb1ng c\u00e1c c\u00f4ng c\u1ee5 li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n, ghi:<\/span><\/strong><\/p>\n

N\u1ee3 TK 211 – TSC\u0110<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

13. Khi doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 giao quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 2113 -TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

14. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a B\u0110S\u0110T l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t sang TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, ghi:<\/span><\/strong><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (2111,2113)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 217 – B\u0110S\u0110T.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a B\u0110S\u0110T sang s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 2147 – Hao m\u00f2n B\u0110S\u0110T C\u00f3 c\u00e1c TK 2141, 2143.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 211<\/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 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133 \u2013 TK 217.<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 112<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

\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":25743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3397,3398],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25742"}],"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=25742"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25742\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25743"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25742"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}