{"id":25856,"date":"2016-10-02T00:33:09","date_gmt":"2016-10-02T00:33:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25856"},"modified":"2016-10-02T00:33:09","modified_gmt":"2016-10-02T00:33:09","slug":"phuong-phap-ke-toan-phai-tra-noi-bo-theo-thong-tu-133-tk-336","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25856","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 336"},"content":{"rendered":"
\"K\u1ebf<\/a>

K\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – 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 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 336<\/span><\/h2>\n

I. T\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (\u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi)<\/span><\/strong><\/h2>\n

1. Khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 chi nh\u00e1nh, c\u1eeda h\u00e0ng, … nh\u1eadn v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112, 152, 155, 156, 211, 217\u00a0\u00a0\u00a0<\/span><\/p>\n

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3361).<\/span><\/p>\n

2. S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c chi h\u1ed9, tr\u1ea3 h\u1ed9, ho\u1eb7c khi nh\u1eadn s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 chuy\u1ec3n \u0111\u1ebfn, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 153, 156,331,642,…<\/span><\/p>\n

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

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

3. Khi thu ti\u1ec1n h\u1ed9 ho\u1eb7c vay c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c, ghi:<\/span><\/strong><\/p>\n

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

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

4. Khi tr\u1ea3 ti\u1ec1n cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p, chi h\u1ed9, thu h\u1ed9, ghi:<\/span><\/strong><\/p>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n

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

5. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3m v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3361)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (n\u1ebfu \u0111i\u1ec1u chuy\u1ec3n TSC\u0110, B\u0110S\u0110T)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 155, 156, 211, 217\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

6. B\u00f9 tr\u1eeb gi\u1eefa c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, ghi:<\/span><\/h3>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (TK 421), \u0111\u1ecbnh k\u1ef3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed tr\u1ef1c ti\u1ebfp qua TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ho\u1eb7c qua TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span><\/strong><\/h3>\n

–\u00a0 K\u1ebft chuy\u1ec3n doanh thu, thu nh\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 511,515, 711<\/span><\/p>\n

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh).<\/span><\/p>\n

–\u00a0 K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh)<\/span><\/p>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n trong k\u1ef3)<\/span><\/p>\n

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ee5\u00a0<\/span>thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh ri\u00eang)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 632, 635,642,811.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i ho\u1eb7c l\u1ed7) l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n l\u00e3i:<\/span><\/p>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n l\u1ed7:<\/span><\/p>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, \u0111\u1ecbnh k\u1ef3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span><\/h3>\n

– K\u1ebft chuy\u1ec3n l\u00e3i, ghi:<\/span><\/p>\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/span><\/p>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n

C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

II. H\u1ea1ch to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (\u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean)<\/span><\/strong><\/span><\/h2>\n

1. S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i ph\u1ea3i c\u1ea5p cho c\u00e1 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. ghi:<\/span><\/strong><\/span><\/h3>\n

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

C\u00f3 TK 336 : Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 c\u00e1c TK 152,153,211,331,642<\/span><\/p>\n

C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

3. Khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n

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

4. B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ghi:<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 336 – Ph\u1ea3i n\u1ed9i b\u1ed9<\/span><\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 – TK 336<\/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 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo th\u00f4ng t\u01b0 133 \u2013 TK 336<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133<\/a><\/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 \u2013 TK 335<\/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":26210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3420,3421],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25856"}],"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=25856"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25856\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26210"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25856"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}