{"id":25862,"date":"2016-10-02T10:05:10","date_gmt":"2016-10-02T10:05:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25862"},"modified":"2016-10-02T10:07:11","modified_gmt":"2016-10-02T10:07:11","slug":"phuong-phap-ke-toan-du-phong-phai-tra-theo-thong-tu-133-tk-352","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25862","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 – TK 352"},"content":{"rendered":"
\"D\u1ef1<\/a>

D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 – 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 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 – TK 352.<\/span><\/h2>\n

1. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng c\u00f3 k\u00e8m theo gi\u1ea5y b\u1ea3o h\u00e0nh s\u1eeda ch\u1eefa cho c\u00e1c kho\u1ea3n h\u1ecfng h\u00f3c do l\u1ed7i s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong th\u1eddi gian b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, doanh nghi\u1ec7p t\u1ef1 \u01b0\u1edbc t\u00ednh chi ph\u00ed b\u1ea3o h\u00e0nh tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3. Khi l\u1eadp d\u1ef1 ph\u00f2ng cho chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6421)<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521).<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed kh\u1ea5u hao TSC\u0110, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i…,:<\/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, 152,214,331,334, 338.<\/span><\/p>\n

– Khi s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (ph\u1ea7n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u00f2n thi\u1ebfu) (6421)<\/span><\/p>\n

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

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u1ea7n tr\u00edch l\u1eadp:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6421)<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521)<\/span><\/p>\n

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6421).<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/strong><\/h2>\n

Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3. Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522).<\/span><\/p>\n

–\u00a0\u00a0\u00a0 Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed kh\u1ea5u hao TSC\u0110, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i…, 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, 152,214,331,334,338,…<\/span><\/p>\n

–\u00a0\u00a0 Khi s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf v\u1ec1 b\u1ea3o h\u00e0nh)<\/span><\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh).<\/span><\/p>\n

–\u00a0\u00a0\u00a0 H\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, n\u1ebfu c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i ho\u00e0n nh\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span><\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/strong><\/h2>\n

– Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c, d\u1ef1 ph\u00f2ng cho c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 (nh\u01b0 kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c \u0111\u1ec1n b\u00f9 do vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng, c\u00e1c v\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd…), ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3524).<\/span><\/p>\n

– Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 \u0111\u1ecbnh k\u1ef3, d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng…, ghi:<\/span><\/p>\n

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

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3524)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 241,331,…<\/span><\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n tr\u00edch l\u1eadp:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK li\u00ean quan<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3524).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3524)<\/span><\/p>\n

C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

4. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng (v\u00ed d\u1ee5, th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c c\u00e1c gi\u1ea5y b\u1ea3o h\u00e0nh c\u1ee7a nh\u00e0 cung c\u1ea5p), b\u00ean th\u1ee9 3 c\u00f3 th\u1ec3 ho\u00e0n tr\u1ea3 l\u1ea1i nh\u1eefng g\u00ec m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n. Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i ho\u00e0n c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 133 – TK 352.<\/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, ph\u1ea3i n\u1ed9p kh\u00e1c theo Th\u00f4ng t\u01b0 133 \u2013 TK 338<\/a><\/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 \u2013 TK 336<\/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":25877,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3426],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25862"}],"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=25862"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25862\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25877"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25862"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}