{"id":25914,"date":"2016-10-07T01:42:01","date_gmt":"2016-10-07T01:42:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25914"},"modified":"2016-10-07T03:13:36","modified_gmt":"2016-10-07T03:13:36","slug":"phuong-phap-ke-toan-chi-phi-thue-thu-nhap-doanh-nghiep-theo-thong-tu-133-tk-821","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25914","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 – TK 821."},"content":{"rendered":"
\"Chi<\/a>

Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p _ K\u1ebf to\u00e1n Thu\u1ebf Centax<\/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.\u00a0<\/span>\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 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 – TK 821.<\/span><\/h2>\n

1. H\u00e0ng qu\u00fd, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

\u00a0C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

Khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/span><\/p>\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

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

2. Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ph\u1ea3i n\u1ed9p:<\/span><\/strong><\/h2>\n

+ N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh b\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p, ghi:<\/span><\/p>\n

N\u1ee3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

\u00a0C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

+ N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u00f3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng (ho\u1eb7c gi\u1ea3m) s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc d\u1eabn \u0111\u1ebfn ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf TNDN c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc d\u1eabn \u0111\u1ebfn \u0111\u01b0\u1ee3c ghi gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u00f3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p,<\/span><\/p>\n

4.\u00a0Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp, ghi:<\/span><\/strong><\/h2>\n

– N\u1ebfu TK 821 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ghi:<\/span><\/p>\n

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

C\u00f3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

– N\u1ebfu TK 821 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

\u00a0C\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 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 – TK 821.<\/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 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 \u2013 TK 333<\/a><\/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","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.\u00a0\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..<\/p>\n","protected":false},"author":7,"featured_media":26519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3451],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25914"}],"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=25914"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25914\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26519"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25914"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}