{"id":25745,"date":"2016-09-27T08:45:14","date_gmt":"2016-09-27T08:45:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25745"},"modified":"2016-09-27T08:48:24","modified_gmt":"2016-09-27T08:48:24","slug":"phuong-phap-ke-toan-giam-tai-san-co-dinh-theo-thong-tu-133-tk-211","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25745","title":{"rendered":"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 – TK 211"},"content":{"rendered":"
\"giam-tai-san-co-dinh-_-ke-toan-thue-centax\"<\/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 gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 – TK 211<\/span><\/h2>\n

1. Khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span><\/strong><\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

N\u1ebfu kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT th\u00ec thu nh\u1eadp kh\u00e1c bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi gi\u1ea3m thu nh\u1eadp kh\u00e1c \u0111\u1ed1i v\u1edbi s\u1ed5 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/span><\/p>\n

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

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

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

– C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 811 “Chi ph\u00ed kh\u00e1c”.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span><\/p>\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3533) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

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

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

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 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

– Ph\u1ea3n \u00e1nh s\u1ed1 chi v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/p>\n

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

2. Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n quy\u1ec1n s\u1eed d\u1ee5ng v\u1ec1 TSC\u0110, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110:<\/span><\/strong><\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ed1n g\u00f3p nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110\u00a0<\/span>\u0111em \u0111i g\u00f3p v\u1ed1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span><\/p>\n

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

b) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ed1n g\u00f3p l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/span><\/p>\n

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

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/p>\n

3. K\u1ebf to\u00e1n TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu: M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o “Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110” v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/span><\/strong><\/h2>\n

a) TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba:<\/span><\/p>\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba do \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch (ch\u01b0a ghi s\u1ed5), k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 TSC\u0110 \u0111\u1ec3 ghi t\u0103ng TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, ghi:<\/span><\/p>\n

N\u1ee3TK 211 – TSC\u0110<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 241, 331, 338, 411,…<\/span><\/p>\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec ph\u1ea3i b\u00e1o ngay cho doanh nghi\u1ec7p ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9.<\/span><\/p>\n

b) TSC\u0110 ph\u00e1t hi\u1ec7n thi\u1ebfu:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ngay: C\u0103n c\u1ee9 “Bi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu” \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. T\u00f9y thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (n\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u1ed7i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t)<\/span><\/p>\n

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

– Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/span><\/p>\n

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

N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (GTCL)<\/span><\/p>\n

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

+ \u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0ong c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u1edd x\u1eed l\u00fd:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110 \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

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

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (n\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u1ed3i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0ong c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

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

\u00a0– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu v\u00e0o TK 1381 “T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd”, ghi:<\/span><\/p>\n

N\u1ee3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ec3u ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd thu b\u1ed3i th\u01b0\u1eddng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ec3u ,<\/span>ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 11 1,334,…<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

4. \u0110\u1ed1i\u00a0v\u1edbi TSC\u0110 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn theo quy \u0111\u1ecbnh ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 154, 642 (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u1ecf)<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u1edbn ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

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

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: 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 – 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 t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/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","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":25746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3399],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25745"}],"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=25745"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25746"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25745"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}