{"id":26021,"date":"2016-12-24T00:00:26","date_gmt":"2016-12-24T00:00:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26021"},"modified":"2016-12-23T17:11:25","modified_gmt":"2016-12-23T17:11:25","slug":"he-thong-bao-cao-tai-chinh-cho-cac-doanh-nghiep-nho-va-vua-doanh-nghiep-sieu-nho-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26021","title":{"rendered":"H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133."},"content":{"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<\/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 thu\u1ebf\u00a0Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c bao g\u1ed3m:<\/span><\/strong><\/h2>\n

a) B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c:<\/span><\/p>\n\n\n\n\n\n
– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01a – DNN<\/span><\/td>\n<\/tr>\n
– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\nM\u1eabu s\u1ed1 B02 – DNN<\/span><\/td>\n<\/tr>\n
– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo M\u1eabu s\u1ed1 B01b – DNN thay cho M\u1eabu s\u1ed1 B01a – DNN.<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1eedi cho c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00eam B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 F01 – DNN).<\/span><\/p>\n

b) B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp:<\/span><\/p>\n\n\n\n
– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/td>\nM\u1eabu s\u1ed1 B03 – DNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c bao g\u1ed3m:<\/span><\/strong><\/h2>\n

a) B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c:<\/span><\/p>\n\n\n\n\n\n
– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01 – DNNKLT<\/span><\/td>\n<\/tr>\n
– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\nM\u1eabu s\u1ed1 B02 – DNN<\/span><\/td>\n<\/tr>\n
– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNNKLT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp:<\/span><\/p>\n\n\n\n
– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0M\u1eabu s\u1ed1 B03 – DNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf bao g\u1ed3m:<\/span><\/strong><\/h2>\n\n\n\n\n\n
– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01 – DNSN<\/span><\/td>\n<\/tr>\n
– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\nM\u1eabu s\u1ed1 B02 – DNSN<\/span><\/td>\n<\/tr>\n
– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09 – DNSN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0 \u00a0 \u00a0 \u00a0Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. Trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp th\u00eam c\u00e1c b\u00e1o c\u00e1o kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

4. N\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau trong t\u1eebng b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/strong><\/h2>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.<\/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

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 m\u1eabu B03 \u2013 DNN theo Th\u00f4ng t\u01b0 133 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/a><\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu B09 \u2013 DNN theo th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c .<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh M\u1eabu s\u1ed1 B01 \u2013 DNNKLT theo Th\u00f4ng t\u01b0 133.<\/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":28097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3473,3474],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26021"}],"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=26021"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26021\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/28097"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26021"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}