{"id":5039,"date":"2025-11-01T08:55:23","date_gmt":"2025-11-01T01:55:23","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/?p=5039"},"modified":"2025-11-01T08:55:23","modified_gmt":"2025-11-01T01:55:23","slug":"da-co-thong-tu-thay-the-thong-tu-133-2016-tt-btc-chua","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/da-co-thong-tu-thay-the-thong-tu-133-2016-tt-btc-chua\/","title":{"rendered":"\u0110\u00e3 c\u00f3 Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ch\u01b0a?"},"content":{"rendered":"<article class=\"hrspr-article\">\n<header>\n<h1>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC: \u0110\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ch\u01b0a? \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng &amp; nguy\u00ean t\u1eafc chung<\/h1>\n<p class=\"hrspr-sub\">Ban h\u00e0nh ng\u00e0y 26\/08\/2016 \u2013 H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u2022 Hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u 01\/01\/2017<\/p>\n<\/header>\n<section class=\"sapo\"><strong>3 \u0111i\u1ec3m c\u1ea7n bi\u1ebft:<\/strong> (1) Hi\u1ec7n <u>ch\u01b0a c\u00f3<\/u> v\u0103n b\u1ea3n thay th\u1ebf to\u00e0n ph\u1ea7n Th\u00f4ng t\u01b0 133\/2016\/TT-BTC; (2) Ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u1ee7 y\u1ebfu cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (DN si\u00eau nh\u1ecf); (3) DN c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn TT 200\/2014\/TT-BTC nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh.<\/section>\n<nav class=\"muc-luc\" aria-label=\"M\u1ee5c l\u1ee5c\">\n<ul>\n<li><a href=\"#tt133-thay-the\">1) \u0110\u00e3 c\u00f3 Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ch\u01b0a?<\/a><\/li>\n<li><a href=\"#tt133-doi-tuong\">2) Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o? (\u0110i\u1ec1u 2)<\/a><\/li>\n<li><a href=\"#tt133-nguyen-tac\">3) Nguy\u00ean t\u1eafc chung t\u1ea1i Th\u00f4ng t\u01b0 133\/2016\/TT-BTC l\u00e0 g\u00ec? (\u0110i\u1ec1u 3)<\/a><\/li>\n<\/ul>\n<\/nav>\n<p><!-- 1) \u0110\u00e3 thay th\u1ebf ch\u01b0a --><\/p>\n<section id=\"tt133-thay-the\">\n<h2>1) \u0110\u00e3 c\u00f3 Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ch\u01b0a?<\/h2>\n<p>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng<br \/>\ncho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y <strong>01\/01\/2017<\/strong>.<br \/>\n<strong>Hi\u1ec7n t\u1ea1i ch\u01b0a c\u00f3<\/strong> v\u0103n b\u1ea3n nh\u1eadn \u0111\u1ecbnh l\u00e0 \u201cthay th\u1ebf to\u00e0n ph\u1ea7n\u201d Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/p>\n<p class=\"note\"><em>*G\u1ee3i \u00fd: DN nh\u1ecf v\u00e0 v\u1eeba c\u1ea7n r\u00e0 so\u00e1t th\u00eam c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3) \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7.<\/em><\/p>\n<\/section>\n<p><!-- 2) \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng --><\/p>\n<section id=\"tt133-doi-tuong\">\n<h2>2) Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o? <span class=\"muted\">(\u0110i\u1ec1u 2)<\/span><\/h2>\n<blockquote><p><strong>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p><\/blockquote>\n<ul>\n<li><strong>[1]<\/strong> DN nh\u1ecf v\u00e0 v\u1eeba (bao g\u1ed3m DN si\u00eau nh\u1ecf) thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf theo ph\u00e1p lu\u1eadt h\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba, <u>tr\u1eeb<\/u>: DN Nh\u00e0 n\u01b0\u1edbc; DN Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu &gt; 50% v\u1ed1n; c\u00f4ng ty \u0111\u1ea1i ch\u00fang theo ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n; h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p HTX theo Lu\u1eadt HTX.<\/li>\n<li><strong>[2]<\/strong> DN nh\u1ecf v\u00e0 v\u1eeba thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 (\u0111i\u1ec7n l\u1ef1c, d\u1ea7u kh\u00ed, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, \u2026) \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\/ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9.<\/li>\n<\/ul>\n<p class=\"ref\">Tham chi\u1ebfu: \u0110i\u1ec1u 2 \u2013 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/p>\n<\/section>\n<p><!-- 3) Nguy\u00ean t\u1eafc chung --><\/p>\n<section id=\"tt133-nguyen-tac\">\n<h2>3) Nguy\u00ean t\u1eafc chung theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC <span class=\"muted\">(\u0110i\u1ec1u 3)<\/span><\/h2>\n<blockquote><p><strong>\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc chung<\/strong><\/p><\/blockquote>\n<ol>\n<li><strong>L\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n:<\/strong> DN nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo<br \/>\nTT 200\/2014\/TT-BTC<br \/>\n(v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i\/b\u1ed5 sung\/thay th\u1ebf), nh\u01b0ng ph\u1ea3i <u>th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf<\/u> v\u00e0 <u>th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n<\/u> trong n\u0103m t\u00e0i ch\u00ednh. Khi chuy\u1ec3n l\u1ea1i TT 133, ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng b\u00e1o l\u1ea1i c\u01a1 quan thu\u1ebf.<\/li>\n<li><strong>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n:<\/strong> C\u0103n c\u1ee9 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, n\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n t\u1ea1i TT 133 \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch ph\u00f9 h\u1ee3p \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb.<\/li>\n<li><strong>Thay \u0111\u1ed5i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> N\u1ebfu trong n\u0103m t\u00e0i ch\u00ednh DN kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0110i\u1ec1u 2, DN v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng TT 133 \u0111\u1ebfn h\u1ebft n\u0103m hi\u1ec7n t\u1ea1i v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ph\u00f9 h\u1ee3p t\u1eeb n\u0103m k\u1ebf ti\u1ebfp.<\/li>\n<\/ol>\n<p class=\"ref\">Tham chi\u1ebfu: \u0110i\u1ec1u 3 \u2013 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/p>\n<\/section>\n<p><!-- H\u00ecnh minh h\u1ecda --><\/p>\n<figure class=\"doc-figure\"><img decoding=\"async\" src=\"https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/11\/Da-co-Thong-tu-thay-the-Thong-tu-133-2016-TT-BTC-chua-300x300.jpg\" alt=\"Th\u00f4ng t\u01b0 133\/2016\/TT-BTC - Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\" \/><figcaption>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: Internet).<\/figcaption><\/figure>\n<footer class=\"post-foot\"><em>SprinGO\/hrSpring bi\u00ean t\u1eadp \u2022 M\u1ee5c ti\u00eau: gi\u00fap DN nh\u1ecf v\u00e0 v\u1eeba v\u1eadn d\u1ee5ng \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, tu\u00e2n th\u1ee7 \u2013 hi\u1ec7u qu\u1ea3 \u2013 minh b\u1ea1ch.<\/em><\/footer>\n<\/article>\n<style>\n\/* ====== SprinGO Compact Styles for SEO Readability ====== *\/<br \/>.hrspr-article{line-height:1.7;max-width:880px;margin:0 auto;padding:16px}<br \/>.hrspr-sub{color:#64748b;font-size:14px;margin-top:6px}<br \/>.sapo{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:12px 14px;margin:14px 0}<br \/>.muc-luc{background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:12px;margin:16px 0}<br \/>.muc-luc ul{margin:0;padding-left:18px}<br \/>.muc-luc a{text-decoration:none}<br \/>.muted{color:#6b7280;font-weight:400;font-size:.9em}<br \/>.note{background:#f1f5f9;border-left:4px solid #0ea5e9;padding:10px;border-radius:8px}<br \/>.doc-figure{margin:16px 0}<br \/>.doc-figure img{width:100%;height:auto;border-radius:10px;border:1px solid #e5e7eb}<br \/>.doc-figure figcaption{color:#6b7280;font-size:13px;margin-top:6px}<br \/>.post-foot{color:#64748b;font-size:14px;margin-top:12px}<br \/><\/style>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC: \u0110\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ch\u01b0a? \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng &amp; nguy\u00ean t\u1eafc chung Ban h\u00e0nh ng\u00e0y 26\/08\/2016 \u2013 H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u2022 Hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u 01\/01\/2017 3 \u0111i\u1ec3m c\u1ea7n bi\u1ebft: (1) Hi\u1ec7n ch\u01b0a c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf to\u00e0n&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[141,145],"tags":[],"class_list":["post-5039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-quan-tri","category-quan-tri-quy-trinh"],"_links":{"self":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/comments?post=5039"}],"version-history":[{"count":1,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5039\/revisions"}],"predecessor-version":[{"id":5041,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/5039\/revisions\/5041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media\/5040"}],"wp:attachment":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media?parent=5039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/categories?post=5039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/tags?post=5039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}