{"id":25883,"date":"2016-10-03T23:23:39","date_gmt":"2016-10-03T23:23:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25883"},"modified":"2016-11-09T10:35:59","modified_gmt":"2016-11-09T10:35:59","slug":"phuong-phap-ke-toan-von-dau-tu-cua-chu-so-huu-theo-thong-tu-133-tk-411","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25883","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 – TK 411"},"content":{"rendered":"
\"Th\u00f4ng<\/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 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 – TK 411<\/span><\/h2>\n

1. Khi th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 121, 128, 228 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 155, 156 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng HTK)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 211, 217, 241 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, B\u0110S\u0110T)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 338, 341 (n\u1ebfu chuy\u1ec3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh v\u1ed1n g\u00f3p)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 4112, 4118 (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c\u00a0<\/span>chuy\u1ec3n th\u00e0nh v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 c\u00e1c TK 4112, 4118 (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3\u00a0<\/span>\u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng:<\/span><\/strong><\/h2>\n

a. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1edbi gi\u00e1 ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1).<\/span><\/p>\n

b. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (gi\u00e1 ph\u00e1t h\u00e0nh)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

c. C\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/p>\n

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

3. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu t\u1eeb c\u00e1c ngu\u1ed3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/strong><\/h2>\n

a. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) ghi:<\/span><\/p>\n

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

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c:<\/span><\/strong><\/h2>\n

a. N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

b. N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 3531 – Qu\u1ef9 khen th\u01b0\u1edfng<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh > m\u1ec7nh gi\u00e1).<\/span><\/p>\n

6. K\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9<\/span><\/strong><\/h2>\n

a) Khi mua c\u1ed5 phi\u1ebfu qu\u1ef9, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ef1c t\u1ebf mua, ghi:<\/span><\/p>\n

N\u1ee3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9<\/span><\/p>\n

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

b. Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112 (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n gi\u00e1 ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n gi\u00e1 ghi s\u1ed5 c\u1ed3 phi\u1ebfu qu\u1ef9).<\/span><\/p>\n

c. Khi c\u00f4ng ty c\u1ed5 ph\u1ea7n h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9:<\/span><\/p>\n

N\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

7. Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb c\u00e1c ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n sang v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 418, 421<\/span><\/p>\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/span><\/p>\n

8. Khi nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112, 153, 211…<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

Sau khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

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

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/span><\/p>\n

9. Khi ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 411- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111,4112)<\/span><\/p>\n

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

10. Khi tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho, ghi:<\/span><\/p>\n

N\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 152, 155, 156… (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

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

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

Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n v\u00e0 s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng, gi\u1ea3m v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 – TK 411<\/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 c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133 \u2013 TK 418.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 411<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p 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","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":25874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3431],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25883"}],"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=25883"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25883\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25874"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25883"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}