{"id":25910,"date":"2016-10-06T01:37:58","date_gmt":"2016-10-06T01:37:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25910"},"modified":"2016-10-06T02:01:40","modified_gmt":"2016-10-06T02:01:40","slug":"phuong-phap-ke-toan-thu-nhap-khac-theo-thong-tu-133-tk-711","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25910","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 711."},"content":{"rendered":"
\"K\u1ebf<\/a>

K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c 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 thu nh\u1eadp kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 711.<\/span><\/h2>\n

1. K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/span><\/strong><\/h2>\n

– Ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u1eadp v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span><\/p>\n

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

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 thu nh\u1eadp ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/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, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

2. K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft ho\u1eb7c g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c:<\/span><\/strong><\/h2>\n

– Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7av\u1eadt t\u01b0, h\u00e0ng ho\u00e1 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\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 (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 155, 156 (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a).<\/span><\/p>\n

– Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cua TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)<\/span><\/p>\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/p>\n

3. Khi h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, n\u1ebfu c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1ed5 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u00e1i ho\u00e0n nh\u1eadp, ghi:<\/span><\/strong><\/h2>\n

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

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

4. Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu ti\u1ec1n ph\u1ea1t<\/span><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 151, 152, 153, 154, 156, 241,211…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

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

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

5. Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba b\u1ed3i th\u01b0\u1eddng (nh\u01b0 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh…), 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

– C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd c\u00e1c thi\u1ec7t h\u1ea1i \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 mua b\u1ea3o hi\u1ec3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/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,…<\/span><\/p>\n

6. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed1, nay thu l\u1ea1i \u0111\u01b0\u1ee3cti\u1ec1n:<\/span><\/strong><\/h2>\n

– N\u1ebfu c\u00f3 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c s\u1ef1 kh\u00f4ng th\u1ec3 thu n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3i x\u1eed l\u00fd x\u00f3a s\u1ed5, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd x\u00f3a n\u1ee3, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (n\u1ebfu \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (n\u1ebfu ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

Khi truy thu \u0111\u01b0\u1ee3c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd xo\u00e1 s\u1ed5, ghi:<\/span><\/p>\n

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

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

7. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3, quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 v\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

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

8. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span><\/strong><\/h2>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 3331, 3332, 3333, 33381<\/span><\/p>\n

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

– Khi NSNN tr\u1ea3 l\u1ea1i b\u1eb1ng ti\u1ec1n, ghi:<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 3331, 3332, 3333, 33381.<\/span><\/p>\n

9. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 …, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 156,21 1,…<\/span><\/p>\n

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

10. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i, \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 t\u0103ng, ghi:<\/span><\/strong><\/p>\n

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

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

11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng h\u00f3a (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i. Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 156 – H\u00e0ng ho\u00e1 (gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a s\u1ea3n ph\u00e2m c\u00f9ng lo\u1ea1i)<\/span><\/p>\n

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

12. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ed1 thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/h2>\n

N\u1ee3 TK 711- Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n

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

13. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 v\u00e0o T\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 711 – Thu nh\u1eadp kh\u00e1c<\/span><\/p>\n

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

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 711.<\/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 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t theo th\u00f4ng t\u01b0 133 \u2013 TK 111<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 112<\/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","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":26421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3449,3450],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25910"}],"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=25910"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25910\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25910"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}