{"id":26036,"date":"2016-11-20T00:00:06","date_gmt":"2016-11-20T00:00:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26036"},"modified":"2016-11-18T15:18:55","modified_gmt":"2016-11-18T15:18:55","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-tai-chinh-cua-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26036","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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.<\/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

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. Khi l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Doanh nghi\u1ec7p b\u1ecb coi l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 xin gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng, b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng (ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n c\u1ee5 th\u1ec3 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n) trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng h\u01a1n 12 th\u00e1ng th\u00ec kh\u00f4ng qu\u00e1 m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

2. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Vi\u1ec7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p, thay \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, v\u00ed d\u1ee5 chuy\u1ec3n m\u1ed9t c\u00f4ng ty TNHH th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Vi\u1ec7c chuy\u1ec3n m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i (v\u00ed d\u1ee5 chuy\u1ec3n m\u1ed9t c\u00f4ng ty con th\u00e0nh m\u1ed9t chi nh\u00e1nh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

3. Khi kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u1ee7 c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ghi r\u00f5 l\u00e0:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo M\u1eabu B01 – DNNKLT;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo m\u1eabu B02 – DNN v\u00e0 B03 – DNN \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo M\u1eabu B09 – DNNKLT.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n m\u00e0 tr\u00ecnh b\u00e0y theo t\u00ednh thanh kho\u1ea3n gi\u1ea3m d\u1ea7n.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch. Doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

5.1. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu b\u00ean th\u1ee9 ba k\u1ebf th\u1eeba quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb s\u00e1p nh\u1eadp v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, n\u1ebfu \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp cam k\u1ebft k\u1ebf th\u1eeba m\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb s\u00e1p nh\u1eadp theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t \u0111\u01a1n v\u1ecb chia th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, n\u1ebfu \u0111\u01a1n v\u1ecb sau khi chia cam k\u1ebft k\u1ebf th\u1eeba m\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb chia theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

c) T\u1eebng kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean kh\u00e1c cam k\u1ebft, b\u1ea3o l\u00e3nh thu h\u1ed3i cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 vi\u1ec7c thu h\u1ed3i di\u1ec5n ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb ch\u00ednh th\u1ee9c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

d) T\u1eebng kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean th\u1ee9 ba cam k\u1ebft, b\u1ea3o l\u00e3nh thanh to\u00e1n cho \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 v\u00e0 \u0111\u01a1n v\u1ecb b\u1ecb gi\u1ea3i th\u1ec3 ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n l\u1ea1i cho b\u00ean th\u1ee9 ba \u0111\u00f3 theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch;<\/span><\/p>\n

5.2. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – H\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb c\u00e1c chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh). \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ph\u1ea3i mua l\u1ea1i th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f2n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (l\u00e0 gi\u00e1 thanh l\u00fd tr\u1eeb chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh);<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft ho\u1eb7c ch\u1ee9ng kho\u00e1n tr\u00ean s\u00e0n UPCOM \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda c\u1ee7a phi\u00ean giao d\u1ecbch t\u1ea1i ng\u00e0y b\u00e1o c\u00e1o (ho\u1eb7c phi\u00ean tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u1ebfu th\u1ecb tr\u01b0\u1eddng kh\u00f4ng giao d\u1ecbch v\u00e0o ng\u00e0y b\u00e1o c\u00e1o);<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (gi\u00e1 c\u00f3 th\u1ec3 b\u00e1n tr\u1eeb chi ph\u00ed b\u00e1n \u01b0\u1edbc t\u00ednh);<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo s\u1ed1 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 thu h\u1ed3i.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 s\u1ed1 ph\u1ea3i tr\u1ea3 th\u00ec \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ed1 th\u1ecfa thu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 tr\u1ea3 tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – N\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo gi\u00e1 cao h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u00e1 mua (c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

c) C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o nh\u01b0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

6. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/p>\n

a) Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c \u0111\u00e1nh gi\u00e1 t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng tr\u00ean TK 229 – \u201cD\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n\u201d;<\/span><\/p>\n

b) Vi\u1ec7c t\u00ednh kh\u1ea5u hao ho\u1eb7c ghi nh\u1eadn t\u1ed5n th\u1ea5t c\u1ee7a TSC\u0110, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n, kh\u00f4ng s\u1eed d\u1ee5ng TK 214 \u0111\u1ec3 ph\u1ea3n \u00e1nh hao m\u00f2n l\u0169y k\u1ebf.<\/span><\/p>\n

7. Khi gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh sau:<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn ph\u00e1t sinh trong t\u01b0\u01a1ng lai n\u1ebfu kh\u1ea3 n\u0103ng ph\u00e1t sinh kho\u1ea3n l\u1ed7 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady; Ghi nh\u1eadn ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u (nh\u01b0 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a nh\u00e0 th\u1ea7u..) nh\u01b0ng ch\u1eafc ch\u1eafn ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – \u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111ang ph\u1ea3n \u00e1nh lu\u1ef9 k\u1ebf tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (nh\u01b0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang \u0110\u1ed3ng Vi\u1ec7t Nam), doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7);<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft nh\u01b0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng d\u1eabn \u0111\u1ebfn quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng, chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai\u2026 \u0111\u01b0\u1ee3c ghi gi\u1ea3m to\u00e0n b\u1ed9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3. Ri\u00eang chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian tr\u1ea3 tr\u01b0\u1edbc th\u1ef1c t\u1ebf c\u00f2n l\u1ea1i cho \u0111\u1ebfn khi ch\u00ednh th\u1ee9c d\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0– C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch l\u00e3i, l\u1ed7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c t\u00f9y t\u1eebng kho\u1ea3n m\u1ee5c c\u1ee5 th\u1ec3 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c ghi nh\u1eadn c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3 \u0111\u1ecbnh v\u1ec1 s\u1ef1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n v\u00e0 thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cho c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 gi\u1ea3i th\u00edch l\u00fd do v\u1ec1 s\u1ef1 kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa th\u00f4ng tin c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th\u00f4ng tin k\u1ef3 so s\u00e1nh, c\u1ee5 th\u1ec3:<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0– S\u1ed1 ti\u1ec1n c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, thu h\u1ed3i n\u1ee3 ph\u1ea3i thu;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0– Kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean, nh\u01b0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ea3 n\u1ee3 vay, n\u1ee3 nh\u00e0 cung c\u1ea5p;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 – Kh\u1ea3 n\u0103ng thanh to\u00e1n cho ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u1ea7n c\u00f4ng b\u1ed1 r\u00f5 kh\u1ea3 n\u0103ng m\u1ed7i c\u1ed5 phi\u1ebfu s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c bao nhi\u00eau ti\u1ec1n;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 – Th\u1eddi gian ti\u1ebfn h\u00e0nh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0– L\u00fd do kh\u00f4ng so s\u00e1nh \u0111\u01b0\u1ee3c th\u00f4ng tin k\u1ef3 b\u00e1o c\u00e1o v\u00e0 k\u1ef3 so s\u00e1nh: Do k\u1ef3 tr\u01b0\u1edbc doanh nghi\u1ec7p tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Do doanh nghi\u1ec7p chu\u1ea9n b\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (ghi r\u00f5 t\u00ean c\u01a1 quan, s\u1ed1 quy\u1ebft \u0111\u1ecbnh) ho\u1eb7c do Ban gi\u00e1m \u0111\u1ed1c c\u00f3 d\u1ef1 \u0111\u1ecbnh theo v\u0103n b\u1ea3n (s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m) n\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n kh\u00e1c (kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133.<\/strong><\/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

Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam 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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3477],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26036"}],"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=26036"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26036\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26036"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}