{"id":25829,"date":"2016-09-26T07:18:49","date_gmt":"2016-09-26T07:18:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25829"},"modified":"2016-11-21T08:33:49","modified_gmt":"2016-11-21T08:33:49","slug":"phuong-phap-ke-toan-bat-dong-san-dau-tu-theo-thong-tu-133-tk-217","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25829","title":{"rendered":"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 – TK 217."},"content":{"rendered":"
\"bat-dong-san-dau-tu_-ke-toan-thue-centax\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT – BTC – 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 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133 – TK 217.<\/span><\/h2>\n

<\/h2>\n

1. Khi mua B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/span><\/strong><\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p mua tr\u1ea3 ti\u1ec1n ngay, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

N\u1ee3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

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

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

Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 B\u0110S\u0110T bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

b) Mua B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm:<\/span><\/p>\n

– Ghi nh\u1eadn B\u0110S\u0110T \u0111\u01b0\u1ee3c mua, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>\u00a0<\/span><\/p>\n

N\u1ee3 TK 217- B\u0110S\u0110T (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm t\u00ednh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/span><\/p>\n

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

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 B\u0110S\u0110T bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

– H\u00e0ng k\u1ef3, t\u00ednh v\u00e0 ph\u00e2n b\u1ed1 s\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3 v\u1ec1 vi\u1ec7c mua B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, ghi:<\/span><\/p>\n

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

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

– Khi 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

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n – n\u1ebfu c\u00f3)<\/span><\/p>\n

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

2. Tr\u01b0\u1eddng h\u1ee3p B\u0110S\u0110T h\u00ecnh th\u00e0nh do x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao:<\/span><\/strong><\/h2>\n

– Khi ph\u00e1t sinh chi ph\u00ed x\u00e2y d\u1ef1ng B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o c\u00e1c t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o b\u00ean N\u1ee3 TK 241 \u201cXDCB d\u1edf dang\u201d (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 x\u00e2y d\u1ef1ng TSC\u0110 h\u1eefu h\u00ecnh, xem gi\u1ea3i th\u00edch t\u00e0i kho\u1ea3n 211 \u201cTSC\u0110 h\u1eefu h\u00ecnh\u201d.<\/span><\/p>\n

– Khi giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh b\u00e0n giao chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00e0nh B\u0110S\u0110T k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 b\u00e0n giao, ghi:<\/span><\/p>\n

N\u1ee3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

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

3. Khi chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, ghi:<\/span><\/strong><\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i TSC\u0110 th\u00e0nh B\u0110S\u0110T:<\/span><\/p>\n

N\u1ee3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

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

\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 2141, 2143<\/span><\/p>\n

C\u00f3 TK 2147 – Hao m\u00f2n B\u0110S\u0110T.<\/span><\/p>\n

b) Khi chuy\u1ec3n t\u1eeb h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

4. Khi ph\u00e1t sinh chi ph\u00ed sau ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a B\u0110S\u0110T, n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T:<\/span><\/strong><\/h2>\n

– T\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o B\u0110S\u0110T) th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/p>\n

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

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

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

– Khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o,… B\u0110S\u0110T, b\u00e0n giao ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T, ghi:<\/span><\/p>\n

N\u1ee3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

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

5. K\u1ebf to\u00e1n b\u00e1n, thanh l\u00fd B\u0110S\u0110T<\/span><\/strong><\/h2>\n

a) Ghi nh\u1eadn doanh thu b\u00e1n, thanh l\u00fd B\u0110S\u0110T:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd B\u0110S\u0110T, ghi:<\/span><\/p>\n

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

C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 b\u00e1n thanh l\u00fd ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd B\u0110S\u0110T, doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/span><\/p>\n

N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5118)<\/span><\/p>\n

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

b) K\u1ebf to\u00e1n ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n, thanh l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2147 – n\u1ebfu c\u00f3)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/span><\/p>\n

C\u00f3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T).<\/span><\/p>\n

6. K\u1ebf to\u00e1n cho thu\u00ea B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/span><\/strong><\/h2>\n

a. Ghi nh\u1eadn doanh thu t\u1eeb vi\u1ec7c cho thu\u00ea B\u0110S\u0110T:<\/span><\/p>\n

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

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

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

b. Ghi nh\u1eadn gi\u00e1 v\u1ed1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho thu\u00ea:<\/span><\/p>\n

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

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2147)<\/span><\/p>\n

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

7. K\u1ebf to\u00e1n chuy\u1ec3n B\u0110S\u0110T th\u00e0nh h\u00e0ng t\u1ed3n kho ho\u1eb7c th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng:<\/span><\/strong><\/p>\n

a. Tr\u01b0\u1eddng h\u1ee3p B\u0110S\u0110T chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p \u0111\u1ec3 b\u00e1n:<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p B\u0110S\u0110T \u0111\u1ec3 b\u00e1n, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T v\u00e0o TK 156 \u201cH\u00e0ng h\u00f3a\u201d, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2147)<\/span><\/p>\n

C\u00f3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\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

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

– Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed ghi t\u0103ng gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1edd b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (chi ti\u1ebft h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n)<\/span><\/p>\n

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

b. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n B\u0110S\u0110T th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2111,2113)<\/span><\/p>\n

C\u00f3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

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

N\u1ee3 TK 2147 – Hao m\u00f2n B\u0110S\u0110T (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 2141, 2143.<\/span>\u00a0<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133 – TK 217.<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo th\u00f4ng t\u01b0 133 \u2013 TK 353<\/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

\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":25830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3413,3414],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25829"}],"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=25829"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25829\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25830"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25829"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}