{"id":25853,"date":"2016-09-30T23:10:05","date_gmt":"2016-09-30T23:10:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25853"},"modified":"2016-09-30T23:10:05","modified_gmt":"2016-09-30T23:10:05","slug":"phuong-phap-ke-toan-chi-phi-phai-tra-theo-thong-tu-133-tk-335","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25853","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 – TK 335"},"content":{"rendered":"
\"chi-phi-phai-tra-_-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 chi ph\u00ed ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 – TK 335.<\/span><\/h2>\n

1. Tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (DN h\u1ea1ch to\u00e1n HTK theo ph\u01b0\u01a1ng ph\u00e1p KKTX)<\/span><\/p>\n

N\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (DN h\u1ea1ch to\u00e1n HTK theo ph\u01b0\u01a1ng ph\u00e1p KK\u0110K )<\/span><\/p>\n

C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

2. Khi t\u00ednh ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 154 (631) (N\u1ebfu s\u1ed1 ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc)<\/span><\/p>\n

N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (S\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc)<\/span><\/p>\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3)<\/span><\/p>\n

C\u00f3 TK 154 (631) (N\u1ebfu s\u1ed1 ph\u1ea3i tr\u1ea3 nh\u1ecf h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc).<\/span><\/p>\n

3. Tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ed1 ti\u1ec1n chi s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh trong k\u1ef3 m\u00e0 nh\u00e0 th\u1ea7u \u0111\u00e3 th\u1ef1c hi\u1ec7n nh\u01b0ng ch\u01b0a nghi\u1ec7m thu, ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 241, 154 (631), 642<\/span><\/p>\n

C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

4. Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, n\u1ebfu s\u1ed1 tr\u00edch tr\u01b0\u1edbc cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc l\u1edbn h\u01a1n chi ph\u00ed ph\u00e1t sinh)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 241, 154 (631), 642.<\/span><\/p>\n

5. Tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u1eefng chi ph\u00ed d\u1ef1 t\u00ednh ph\u1ea3i chi trong th\u1eddi gian ng\u1eebng vi\u1ec7c theo th\u1eddi v\u1ee5, ho\u1eb7c ng\u1eebng vi\u1ec7c theo k\u1ebf ho\u1ea1ch, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 154 (631)<\/span><\/p>\n

C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

6. Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 (631) (n\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc)<\/span><\/p>\n

N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc)<\/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, 153,331,334<\/span><\/p>\n

C\u00f3 TK 154 (631) (n\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc),<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay tr\u1ea3 sau, cu\u1ed1i k\u1ef3 t\u00ednh l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i ti\u1ec1n vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh)<\/span><\/p>\n

N\u1ee3 TK 154 (631 ) (l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed SXKD d\u1edf dang)<\/span><\/p>\n

N\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)<\/span><\/p>\n

C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/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 ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 – TK 335.<\/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 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 331.<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 334<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133 \u2013 TK 241<\/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":25854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3418,3419],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25853"}],"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=25853"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25853\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25854"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25853"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}