{"id":25749,"date":"2016-09-28T00:00:17","date_gmt":"2016-09-28T00:00:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25749"},"modified":"2016-09-27T10:50:26","modified_gmt":"2016-09-27T10:50:26","slug":"phuong-phap-ke-toan-tai-san-co-dinh-thue-tai-chinh-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25749","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"thue-tai-chinh-_-ke-toan-thue-centax\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – K\u1ebf to\u00e1n thu\u1ebf Centax<\/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\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133\u00a0<\/span><\/h2>\n

1. Khi ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea nh\u01b0: Chi ph\u00ed \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng…, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

2. Khi chi ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc kho\u1ea3n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c k\u00fd qu\u1ef9 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (s\u1ed1 ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc)<\/span><\/p>\n

N\u1ee3 TK 1386 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3. Khi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 2112- TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/span><\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

N\u1ee3 TK 2112 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ho\u1eb7c<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112 (chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea ph\u00e1t sinh khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh).<\/span><\/p>\n

4. \u0110\u1ecbnh k\u1ef3, nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/strong><\/h2>\n

Khi tr\u1ea3 n\u1ee3 g\u1ed1c, tr\u1ea3 ti\u1ec1n l\u00e3i thu\u00ea cho b\u00ean cho thu\u00ea, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ti\u1ec1n l\u00e3i thu\u00ea tr\u1ea3 k\u1ef3 n\u00e0y)<\/span><\/p>\n

N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) \u00a0(n\u1ee3 g\u1ed1c tr\u1ea3 k\u1ef3 n\u00e0y)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

5. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean cho thu\u00ea y\u00eau c\u1ea7u thanh to\u00e1n kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/strong><\/h2>\n

a. N\u1ebfu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 338 – Ph\u1ea3i \u00a0tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><\/p>\n

b. N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 2112- TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 vi\u1ec7c thanh to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642 (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thanh to\u00e1n theo \u0111\u1ecbnh k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><\/p>\n

6. Khi tr\u1ea3 ph\u00ed cam k\u1ebft s\u1eed d\u1ee5ng v\u1ed1n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span><\/strong><\/h2>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

7. Khi tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea cho b\u00ean cho thu\u00ea, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2142)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 2112 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea ch\u1ec9 thu\u00ea h\u1ebft m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, sau \u0111\u00f3 mua l\u1ea1i th\u00ec khi nh\u1eadn chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n ghi gi\u1ea3m TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 ghi t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. Khi chuy\u1ec3n t\u1eeb t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh sang t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 2112 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (Nguy\u00ean gi\u00e1)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi chuy\u1ec3n gi\u00e1 tr\u1ecb hao m\u00f2n, ghi:<\/span><\/p>\n

N\u1ee3 TK 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 2141 – Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133\u00a0<\/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 gi\u1ea3m 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 t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 2112<\/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":25750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3400,3401],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25749"}],"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=25749"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25749\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25750"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25749"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}