{"id":12537,"date":"2015-09-06T15:43:03","date_gmt":"2015-09-06T15:43:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12537"},"modified":"2016-11-11T08:24:56","modified_gmt":"2016-11-11T08:24:56","slug":"tong-hop-cac-van-ban-luat-can-thiet-cho-ke-toan-toi-ngay-3182015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12537","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n lu\u1eadt c\u1ea7n thi\u1ebft cho k\u1ebf to\u00e1n t\u1edbi ng\u00e0y 31\/8\/2015"},"content":{"rendered":"

\"T\u1ed5ng<\/h2>\n

\u0110\u1ec3 gi\u00fap cho nh\u1eefng b\u1ea1n l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c nh\u1eefng v\u0103n b\u1ea3n lu\u1eadt c\u1ea7n thi\u1ebft, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n lu\u1eadt c\u00f2n hi\u1ec7u l\u1ef1c hi\u1ec7n nay, cho t\u1edbi ng\u00e0y 31\/8\/2015<\/span><\/p>\n

1. Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/span><\/h2>\n

+ Lu\u1eadt s\u1ed1 78\/2006\/QH11<\/a> ng\u00e0y 29\/11\/2006<\/span>
\n + Lu\u1eadt s\u1ed1 21\/2012\/QH13 ng\u00e0y 20\/11\/2012 (b\u1ea3n h\u1ee3p nh\u1ea5t v\u1edbi lu\u1eadt s\u1ed1 78)<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/07\/2013<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 80\/2012\/N\u0110-CP ng\u00e0y 22\/05\/2012 h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n + Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013<\/span>
\n +Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/08\/2014 hi\u1ec7u l\u1ef1c 01\/09\/2014<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c ND quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/span>
\n + Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 hi\u1ec7u l\u1ef1c t\u1eeb 15\/11\/2014<\/span>
\n + Lu\u1eadt 71\/2014\/QH13<\/a> ng\u00e0y 26\/11\/2014<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/a> quy \u0111\u1ecbnh chi ti\u1ebft lu\u1eadt 71<\/span>
\n + Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb \u0111\u1ecbnh 12.2015 ng\u00e0y 27.2.2015<\/span>
\n + CV767\/TCT-CS<\/a> +HD+\u0111i\u1ec3m+m\u1edbi+TT26.2015<\/span>
\n + Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/span><\/p>\n

2. Thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

+ Lu\u1eadt s\u1ed1 14\/2008\/QH12<\/a> ng\u00e0y 03\/06\/2008<\/span>
\n + Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a> ng\u00e0y 19\/6\/2013 (b\u1ea3n h\u1ee3p nh\u1ea5t v\u1edbi lu\u1eadt s\u1ed1 14) + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013<\/span>
\n + Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/06\/2014 h\u01b0\u1edbng d\u1eabn N\u0110 218<\/span>
\n + Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> ng\u00e0y 22\/06\/2215 h\u01b0\u1ee1ng d\u1eabn chi ti\u1ebft v\u1ec1 Thu\u1ebf TNDN t\u1ea1i N\u0110 s\u1ed1 12\/2015 N\u0110-CP<\/span><\/p>\n

3. Thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

+ Lu\u1eadt s\u1ed1 13\/2008\/QH12 ng\u00e0y 03\/06\/2008<\/span>
\n + Lu\u1eadt s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 \/06\/2013 (b\u1ea3n h\u1ee3p nh\u1ea5t v\u1edbi lu\u1eadt s\u1ed1 13)<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-C ng\u00e0y 31\/12\/2013<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\/02\/2015<\/span><\/p>\n

4. Thu\u1ebf TNCN<\/strong><\/span><\/h2>\n

+ Lu\u1eadt s\u1ed1 04\/2007\/QH12<\/a> ng\u00e0y 21\/11\/2007<\/span>
\n + Lu\u1eadt s\u1ed1 26\/2012\/QH13<\/a> ng\u00e0y 22 \/11\/2012 (b\u1ea3n h\u1ee3p nh\u1ea5t v\u1edbi lu\u1eadt s\u1ed1 04)<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP<\/a> ng\u00e0y 27\/06\/2013<\/span>
\n + Th\u00f4ng t\u01b0 84\/2008\/TT-BTC<\/a> ng\u00e0y 30.9.2008 H\u01b0\u1edbng d\u1eabn N\u0110 65<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\/02\/2015 ( Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP)<\/span>
\n + Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/span><\/p>\n

5. Thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/span><\/h2>\n

+ Th\u00f4ng t\u01b0 s\u1ed1 169\/1998\/TT-BTC ng\u00e0y 22\/12\/1998<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 95\/1999\/TT-BTC ng\u00e0y 06\/8\/1999<\/span>
\n +Th\u00f4ng t\u01b0 s\u1ed1 05\/2005\/TT-BTC ng\u00e0y 11\/01\/2005 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 169\/1998, Th\u00f4ng t\u01b0 s\u1ed1 95\/1999<\/span>
\n +Th\u00f4ng t\u01b0 s\u1ed1 134\/2008\/TT-BTC ng\u00e0y 31\/12\/2008 thay th\u1ebf TT 05\/2005<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC ng\u00e0y 12\/4\/2012 thay th\u1ebf TT 134\/2008<\/span>
\n + Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/a> ng\u00e0y 06\/08\/2014 hi\u1ec7u l\u1ef1c 01\/10\/2014 thay th\u1ebf TT 60\/2012<\/span><\/p>\n

6. Thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/span><\/h2>\n

+ Th\u00f4ng t\u01b0 113\/2002\/TT-BTC ng\u00e0y 16\/12\/2002<\/span>
\n + Th\u00f4ng t\u01b0 96\/2002\/TT-BTC<\/a> ng\u00e0y 24\/10\/2002<\/span><\/p>\n

7. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh – H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

+ Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2013\/N\u0110-CP ng\u00e0y 16\/10\/2013 v\u1ec1 thu\u1ebf & c\u01b0\u1ee1ng ch\u1ebf<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 215\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u01b0\u1ee1ng ch\u1ebf<\/span>
\n + Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> ng\u00e0y 15\/11\/2013 v\u1ec1 thu\u1ebf<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2013\/N\u0110-CP ng\u00e0y 26\/09\/2013 v\u1ec1 gi\u00e1, ph\u00ed, l\u1ec7 ph\u00ed, h\u00f3a \u0111\u01a1n<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC<\/a> ng\u00e0y 17\/1\/2014 v\u1ec1 h\u00f3a \u0111\u01a1n<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2013\/N\u0110-CP ng\u00e0y 16\/9\/2013 v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (thay th\u1ebf 185)<\/span><\/p>\n

8. Giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n

+ Th\u00f4ng t\u01b0 s\u1ed1 35\/2013\/TT-BTC ng\u00e0y 1\/4\/2013 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC ng\u00e0y 28\/07\/2015 H\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/span><\/p>\n

9. Ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110-TCT ng\u00e0y 1\/7\/2011 \u2013 quy tr\u00ecnh ho\u00e0n thu\u1ebf<\/span><\/p>\n

10. Lu\u1eadt lao \u0111\u1ed9ng – BHXH<\/span><\/strong><\/span><\/h2>\n

+ Lu\u1eadt s\u1ed1 10\/2012\/QH13<\/a> Lu\u1eadt lao \u0111\u1ed9ng ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2012<\/span>
\n + Lu\u1eadt s\u1ed1 71\/2006\/QH12<\/a> BHXH Lu\u1eadt BHXH ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006<\/span>
\n + Lu\u1eadt 38\/2013\/QH13<\/a> ng\u00e0y 16th\u00e1ng 11 n\u0103m 2013 Lu\u1eadt vi\u1ec7c l\u00e0m<\/span>
\n + Ngh\u1ecb \u0110\u1ecbnh 182\/2013\/N\u0110-CP M\u1ee8C L\u01af\u01a0NG T\u1ed0I THI\u1ec2U V\u00d9NG 14 th\u00e1ng 11 n\u0103m 2013 ( TT 33\/2013\/TT-BL\u0110TBXH ng\u00e0y 16 th\u00e1ng 12 n\u0103m 2013 h\u01b0\u1edbng d\u1eabn NDD-2013)<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 45\/2013\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 05 n\u0103m 2013 v\u1ec1 th\u1eddi gi\u1eddl\u00e0m vi\u1ec7c, th\u1eddi gi\u1edd ngh\u1ec9 ng\u01a1i v\u00e0 an to\u00e0n lao \u0111\u1ed9ng, v\u1ec7 sinh lao \u0111\u1ed9ng<\/span>
\n + Lu\u00e2\u0323t 58\/2014\/QH13<\/a> – lu\u00e2\u0323t BHXH nga\u0300y 20.11.2014 hi\u00ea\u0323u l\u01b0\u0323c t\u01b0\u0300 01.01.2016 thay th\u00ea\u0301 lu\u00e2\u0323t s\u00f4\u0301 71.2006<\/span>
\n + Th\u00f4ng t\u01b0 03\/2015\/TT-BL\u0110TBXH quy \u0111i\u0323nh m\u01b0\u0301c \u0111i\u00ea\u0300u chi\u0309nh ti\u00ea\u0300n l\u01b0\u01a1ng, ti\u00ea\u0300n c\u00f4ng va\u0300 thu nh\u00e2\u0323p tha\u0301ng \u0111a\u0303 \u0111o\u0301ng BHXH cu\u0309a B\u00f4\u0323 BL\u0110TBXH ban ha\u0300nh nga\u0300y 23 th\u00e1ng 01 n\u0103m 2015 – hi\u1ec7u l\u1ef1c 09\/03\/2015<\/span><\/p>\n

11. Lu\u1eadt K\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

+ Lu\u1eadt s\u1ed1 03\/2003\/QH11<\/a> ng\u00e0y 17\/06\/2003<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP<\/a> ng\u00e0y 31\/05\/2004<\/span><\/p>\n

12. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

+ Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC<\/a> ng\u00e0y 14\/9\/2006 \u2013 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 138\/2011\/TT-BTC ng\u00e0y 04\/10\/201 s\u1eeda \u0111\u1ed5i b\u1ed5 sung Q\u0110 48<\/span>
\n + Quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110-BTC ng\u00e0y 20\/03\/2006 \u2013 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u1edbn<\/span>
\n + Th\u00f4ng t\u01b0 S\u1ed1 244\/2009\/TT-BTC ng\u00e0y 31 \/12\/2009 H\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Doanh nghi\u1ec7p ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2006\/Q\u0110-BTC<\/span>
\n +Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> ng\u00e0y 22\/12\/2014 H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p – Hi\u1ec7u l\u1ef1c 01\/01\/2015<\/span>
\n + Th\u00f4ng t\u01b0 75\/2015\/TT-BTC: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 128 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n

13. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

+ \u0110\u1ee3t 1: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC<\/a> ng\u00e0y 31\/12\/2001<\/span>
\n C\u00e1c CM s\u1ed1 02,03,04,14<\/span>
\n + \u0110\u1ee3t 2: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC<\/a> ng\u00e0y 31\/12\/2002<\/span>
\n C\u00e1c CM s\u1ed1 01,06,10,15,16,24<\/span>
\n + \u0110\u1ee3t 3 :Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC<\/a> ng\u00e0y 30\/12\/2003<\/span>
\n C\u00e1c CM s\u1ed1 05,07,08,21,25,26<\/span>
\n + \u0110\u1ee3t 4:Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC<\/a> ng\u00e0y 15\/02\/2005 (TT20\/2006\/TT-BTC)<\/span>
\n C\u00e1c CM s\u1ed1 17,22,23,27,28,29<\/span>
\n + \u0110\u1ee3t 5:Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2005\/Q\u0110-BTC<\/a> ng\u00e0y 28\/12\/2005 v\u00e0 TT21\/TT-BTC ng\u00e0y 20\/03\/2006 (H\u01b0\u1edbng d\u1eabn CM: 11,18,30)<\/span>
\n C\u00e1c CM s\u1ed1 11,18,19,30<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 161\/2007\/TT-BTC ng\u00e0y 31\/12\/2007 ( H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n 16 CMKT theo Q\u0110 149\/2001\/Q\u0110-BTC, Q\u0110 s\u1ed1 165\/2002\/Q\u0110-BTC v\u00e0 Q\u0110 s\u1ed1 234\/2003\/Q\u0110-BTC)<\/span>
\n (C\u00f3 26 CMKT: 1,2,3,4,5,6,7,8,10,11,14,15,16,17,18,19,21,22,23,24,25,26,27,28,29,30)<\/span><\/p>\n

14. C\u00f4ng \u0111o\u00e0n<\/strong><\/span><\/h2>\n

+Lu\u1eadt c\u00f4ng \u0111o\u00e0n s\u1ed1 12\/2012\/QH13 ng\u00e0y 20\/06\/2012 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/01\/2013<\/span>
\n + Quy\u1ebft \u0111\u1ecbnh 171\/Q\u0110-TL\u0110 ng\u00e0y 9\/1\/2013 Quy \u0111\u1ecbnh v\u1ec1 thu chi, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

15. Lu\u1eadt doanh nghi\u1ec7p<\/strong><\/span><\/p>\n

+ Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 60\/2005\/QH11 ng\u00e0y 29\/11\/2005 hi\u1ec7u l\u1ef1c 01\/07\/2006 thay th\u1ebf lu\u1eadt DN n\u0103m 1999<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 109\/2004\/N\u0110-CP ng\u00e0y 02\/04\/2004 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh<\/span>
\n + Ngh\u1ecb \u0111\u1ecbnh 88\/2006\/N\u0110-CP ng\u00e0y 29\/08\/2006 thay th\u1ebf NDD 109\/2004 hi\u1ec7u l\u1ef1c 13\/09\/2006<\/span>
\n + Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13<\/a> ng\u00e0y 26\/11\/2014 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/07\/2015<\/span><\/p>\n

16. C\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf<\/strong><\/span><\/h2>\n

+ Th\u00f4ng t\u01b0 s\u1ed1 179\/2012\/TT-BTC ng\u00e0y 24\/10\/2012 v\u1ec1 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/span>
\n + Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a> ng\u00e0y 25\/4\/2013 v\u1ec1 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>
\n + Th\u00f4ng t\u01b0 228\/2009\/TT-BTC ng\u00e0y 07\/12\/2009 – H\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng – Hi\u1ec7u l\u1ef1c 21\/01\/2010<\/span>
\n + Th\u00f4ng t\u01b0 89\/2013\/TT-BTC ng\u00e0y 28\/06\/2013 s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 228\/2009\/TT-BTC hi\u1ec7u l\u1ef1c 26\/07\/2013<\/span>
\n + Th\u00f4ng t\u01b0 102\/2012\/TT-BTC ng\u00e0y 21\/06\/2012 v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i<\/span>
\n + Th\u00f4ng t\u01b0 10\/2012 quy \u0111\u1ecbnh v\u1ec1 \u0103n ca<\/span>
\n + Ngh\u1ecb quy\u1ebft s\u1ed1 52\/NQ-CP cu\u0309a Ch\u00ednh ph\u1ee7 ng\u00e0y 10\/12\/2010 v\u00ea\u0300 \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p \u0111a\u0303 n\u00eau r\u00f5 t\u1ea1i \u00fd a \u0111i\u1ec3m 28 M\u1ee5c III (c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c b\u1ed5 tr\u1ee3 t\u01b0 ph\u00e1p) trong Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m nh\u01b0 sau: B\u00e3i b\u1ecf quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c c\u00f4ng ch\u1ee9ng m\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng, trong \u0111\u00f3 c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 \u1edf<\/span>
\n – Th\u00f4ng t\u01b0 97\/2010\/TT-BTC: quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng t\u00e1c ph\u00ed.<\/span><\/p>\n

17. Ti\u1ec1n m\u1eb7t<\/strong><\/span><\/h2>\n

+ Ngh\u1ecb \u0111\u1ecbnh 222\/2013\/N\u0110-CP<\/a> ng\u00e0y 31\/12\/2013 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch ti\u1ec1n m\u1eb7t<\/span>
\n + Th\u00f4ng t\u01b0 09\/2015\/TT-BTC<\/a> ng\u00e0y 29\/01\/2015 h\u01b0\u1edbng d\u1eabn giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111i\u1ec1u 6, N\u0110 222\/2013<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp<\/a><\/span><\/p>\n

M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2015 m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng?<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ea1i b\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax gi\u00fap c\u00e1c b\u1ea1n T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n lu\u1eadt c\u1ea7n thi\u1ebft cho k\u1ebf to\u00e1n t\u1edbi ng\u00e0y 31\/8\/2015 – c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t, M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":12731,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1565],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12537"}],"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=12537"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12537\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12731"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12537"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}