{"id":14445,"date":"2015-09-30T09:12:58","date_gmt":"2015-09-30T09:12:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14445"},"modified":"2015-10-03T02:37:05","modified_gmt":"2015-10-03T02:37:05","slug":"co-duoc-bo-nhiem-ke-toan-truong-khi-khong-co-chung-chi-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14445","title":{"rendered":"C\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng khi kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 kh\u00f4ng?"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-14477\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00f3-\u0111\u01b0\u1ee3c-b\u1ed5-nhi\u1ec7m-k\u1ebf-to\u00e1n-tr\u01b0\u1edfng-khi-kh\u00f4ng-c\u00f3-ch\u1ee9ng-ch\u1ec9-kh\u00f4ng-\u1ea3nh-ch\u00ednh.jpg\" alt=\"C\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng khi kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 kh\u00f4ng - \u1ea3nh ch\u00ednh\" width=\"276\" height=\"183\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p, nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang trong vi\u1ec7c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng khi kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9. V\u1eady doanh nghi\u1ec7p c\u00f3 c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng? Kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1eddng kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax xin<\/a> chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u1edf b\u00e0i c\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng khi kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 kh\u00f4ng?<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. V\u1ec1 vi\u1ec7c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ee5c 2 \u0110i\u1ec1u 37 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-1292004nd-cp-huong-dan-thi-hanh-luat-ke-toan\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP<\/a> ng\u00e0y 31\/5\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c<em>Khi th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed ngay ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebft k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed1 tr\u00ed ngay k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ee3p t\u00e1c x\u00e3 ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh, sau \u0111\u00f3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/em>\u201d.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 53 Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh: \u201c<em>Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 qua l\u1edbp b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng\u201d<\/em>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p khi m\u1edbi th\u00e0nh l\u1eadp ph\u1ea3i b\u1ed5 nhi\u1ec7m ngay k\u1ebf to\u00e1n tr\u01b0\u1edfng. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 qua l\u1edbp b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00ec ph\u1ea3i c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, ho\u1eb7c thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eed ph\u1ee5 tr\u00e1ch t\u1ed1i \u0111a m\u1ed9t n\u0103m t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed5ng kinh t\u1ebf gi\u1eefa doanh nghi\u1ec7p v\u00e0 m\u1ed9t c\u00f4ng ty c\u00f3 ch\u1ee9c n\u0103ng h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ch\u1ec9 c\u00f3 \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9c n\u0103ng h\u00e0nh ngh\u1ec1, m\u1edbi \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y, v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u00e0\u00a0vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i :<a href=\"https:\/\/centax.dsoftware.vn\/service\/cho-thue-ke-toan-truong\/\">Cho thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ecdc l\u1edbp ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng: <\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 2 <strong><a href=\"https:\/\/centax.dsoftware.vn\/quyet-dinh-982007qd-btc-ve-viec-ban-hanh-quy-che-ve-to-chuc-boi-duong-va-cap-chung-chi-boi-duong-ke-toan-truong\/\" target=\"_blank\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 98\/2007\/Q\u0110-BTC<\/a><\/strong> ng\u00e0y 03\/12\/2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh quy ch\u1ebf v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c(1) Ng\u01b0\u1eddi Vi\u1ec7t Nam tham d\u1ef1 kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a. C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>b. C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1eeb b\u1eadc trung c\u1ea5p tr\u1edf l\u00ean v\u00e0 c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; T\u1ed1i thi\u1ec3u l\u00e0 2 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; T\u1ed1i thi\u1ec3u l\u00e0 3 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean b\u1eb1ng t\u1ed1t nghi\u1ec7p trung c\u1ea5p ho\u1eb7c cao \u0111\u1eb3ng chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c. H\u1ecdc vi\u00ean tham gia kho\u00e1 h\u1ecdc ph\u1ea3i n\u1ed9p \u0111\u01a1n xin h\u1ecdc c\u00f3 x\u00e1c nh\u1eadn th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u1ee7a c\u01a1 quan \u0111ang c\u00f4ng t\u00e1c v\u00e0 b\u1ea3n photocoppy c\u00f3 c\u00f4ng ch\u1ee9ng b\u1eb1ng t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, ng\u01b0\u1eddi tham gia l\u1edbp b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 ph\u1ea3i:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1eeb 2-3 n\u0103m<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">3. Th\u1eddi h\u1ea1n c\u1ee7a ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u 9 Th\u00f4ng t\u01b0 199\/2011\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;4. Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p \u0111\u1ec3 b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m h\u1ecdc vi\u00ean c\u00f3 y\u00eau c\u1ea7u c\u1ea5p l\u1ea1i ch\u1ee9ng ch\u1ec9 ph\u1ea3i h\u1ecdc l\u1ea1i kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/em><\/span><\/p>\n<ol start=\"5\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Nh\u1eefng ng\u01b0\u1eddi c\u00f3 Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng 1 l\u1ea7n th\u00ec Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u00f3 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i, tr\u1eeb khi kho\u1ea3ng th\u1eddi gian kh\u00f4ng l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1eefa 2 l\u1ea7n b\u1ed5 nhi\u1ec7m \u0111\u00e3 qu\u00e1 5 n\u0103m.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ch\u1ee9ng ch\u1ec9 b\u1ecb m\u1ea5t, th\u1ea5t l\u1ea1c h\u1ecdc vi\u00ean li\u00ean h\u1ec7 v\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng (n\u01a1i c\u1ea5p ch\u1ee9ng ch\u1ec9) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i.&#8221;<\/em><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb trong 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p \u0111\u1ec3 b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng. N\u1ebfu trong th\u1eddi gian \u0111\u00f3, ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00ec ch\u1ee9ng ch\u1ec9 \u00a0kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u1ea7n 1, nh\u01b0ng sau \u0111\u00f3 h\u01a1n 5 n\u0103m kh\u00f4ng l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00ec l\u1ea7n b\u1ed5 nhi\u1ec7m th\u1ee9 2, ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>4. Th\u1ef1c tr\u1ea1ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng, do k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec3u ki\u1ec7n b\u1ed5 nhi\u1ec7m, ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft r\u00f5 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng k\u00fd v\u00e0o ch\u1ee9c danh k\u1ebf to\u00e1n tr\u01b0\u1edfng, ch\u1ec9 k\u00fd v\u00e0o ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tuy ch\u01b0a ph\u1ea3i k\u1ebf to\u00e1n tr\u01b0\u1edfng, nh\u01b0ng ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i c\u00f4ng ty<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Trong th\u1eddi gian ph\u1ee5 tr\u00e1ch t\u1ed1i \u0111a 1 n\u0103m, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch n\u00ean theo h\u1ecdc l\u1edbp b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd : Khi thay\u00a0\u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng, Doanh nghi\u1ec7p l\u00e0m th\u00f4ng b\u00e1o g\u1eedi C\u01a1 quan thu\u1ebf theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-08mst-dieu-chinh-bo-sung-thong-tin-dang-ky-thue\/\">M\u1eabu 08\/MST<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-bi-nghiem-cam-trong-luat-ke-toan\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb nghi\u00eam c\u1ea5m trong lu\u1eadt k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-ky-nang-can-co-cua-mot-nhan-vien-ke-toan\/\">Nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-quan-ly-hang-ton-kho\/\">Kinh nghi\u1ec7m qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-xin-viec-cho-sinh-vien-moi-ra-truong\/\">Kinh nghi\u1ec7m xin vi\u1ec7c cho sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-trinh-tu-va-thu-tuc-dang-ky-hoat-dong-chi-nhanh-van-phong-dai-dien\/\">H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p, nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang trong vi\u1ec7c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng khi kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9. V\u1eady doanh nghi\u1ec7p c\u00f3 c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng? Kh\u00f4ng c\u00f3 ch\u1ee9ng ch\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1eddng kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14445"}],"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=14445"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14445\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14445"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}