{"id":10731,"date":"2015-08-25T08:44:54","date_gmt":"2015-08-25T08:44:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10731"},"modified":"2015-08-28T03:49:47","modified_gmt":"2015-08-28T03:49:47","slug":"so-do-ke-toan-giao-dich-hop-dong-hop-tac-kinh-doanh-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10731","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT – BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n\u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh:\u00a0H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a hai ho\u1eb7c nhi\u1ec1u b\u00ean \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf nh\u01b0ng kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n theo th\u1ecfa thu\u1eadn li\u00ean doanh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi m\u1ed9t trong s\u1ed1 c\u00e1c b\u00ean tham gia.\u00a0. BCC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f9ng nhau x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n ho\u1eb7c h\u1ee3p t\u00e1c trong m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00e1c b\u00ean tham gia trong BCC c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn chia doanh thu, chia s\u1ea3n ph\u1ea9m ho\u1eb7c chia l\u1ee3i nhu\u1eadn sau thu\u1ebf.\u00a0Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, khi nh\u1eadn ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c c\u00e1c b\u00ean kh\u00e1c \u0111\u00f3ng g\u00f3p cho ho\u1ea1t \u0111\u1ed9ng BCC, b\u00ean nh\u1eadn ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi c\u00e1c s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:\"S\u01a1<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

 <\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u1edf b\u00e0i vi\u1ebft n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1296,1297],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10731"}],"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=10731"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10731\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10731"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}