{"id":26095,"date":"2016-11-13T10:10:24","date_gmt":"2016-11-13T10:10:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26095"},"modified":"2016-11-13T10:19:26","modified_gmt":"2016-11-13T10:19:26","slug":"tong-hop-cac-luong-tien-trong-ky-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26095","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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

T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 (M\u00e3 s\u1ed1 50)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3\u201d ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 40.<\/span><\/p>\n

– Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 (M\u00e3 s\u1ed1 60)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/span><\/p>\n

– \u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 61)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 110 c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 128 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan (chi ti\u1ebft c\u00e1c kho\u1ea3n tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 413 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 d\u01b0\u01a1ng n\u1ebfu c\u00f3 l\u00e3i t\u1ef7 gi\u00e1 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026) n\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1.<\/span><\/p>\n

– Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 (M\u00e3 s\u1ed1 70)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng s\u1ed1 \u201cT\u1ed5ng c\u1ed9ng\u201d c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 50, 60 v\u00e0 61 v\u00e0 b\u1eb1ng ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 110 c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh k\u1ef3 \u0111\u00f3.<\/span><\/p>\n

M\u00e3 s\u1ed1 70 = M\u00e3 s\u1ed1 50 + M\u00e3 s\u1ed1 60 + M\u00e3 s\u1ed1 61.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 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

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Doanh nghi\u1ec7p si\u00eau nh\u1ecf 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":[3291,3501],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26095"}],"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=26095"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26095\/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=26095"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}