{"id":14757,"date":"2015-10-03T03:02:55","date_gmt":"2015-10-03T03:02:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14757"},"modified":"2016-07-13T08:59:45","modified_gmt":"2016-07-13T08:59:45","slug":"thong-tu-so-1992011tt-btc-huong-dan-thuc-hien-viec-to-chuc-boi-duong-va-cap-chung-chi-boi-duong-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14757","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 199\/2011\/TT-BTC H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng K\u1ebf to\u00e1n tr\u01b0\u1edfng."},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>____________________________________________<\/span><\/strong><\/span><\/p>\n

\"Th\u00f4ng<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 ng\u00e0y 17\/6\/2003;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 128\/2004\/N\u0110-CP ng\u00e0y 31\/5\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP ng\u00e0y 31\/5\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n

\u0110i\u1ec1u 1. M\u1ee5c \u0111\u00edch, y\u00eau c\u1ea7u b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. Trang b\u1ecb, c\u1eadp nh\u1eadt v\u00e0 h\u1ec7 th\u1ed1ng ho\u00e1 nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n, chuy\u00ean s\u00e2u v\u1ec1 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u1eb1m n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

2. Ti\u00eau chu\u1ea9n ho\u00e1 v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 tr\u00ecnh \u0111\u1ed9 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n tr\u01b0\u1edfng trong n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n.<\/span><\/p>\n

\u0110i\u1ec1u 2. Ti\u00eau chu\u1ea9n h\u1ecdc vi\u00ean tham d\u1ef1 kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

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:<\/span><\/p>\n

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;<\/span><\/p>\n

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:<\/span><\/p>\n

– 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;<\/span><\/p>\n

– 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;<\/span><\/p>\n

\u00a0c. C\u00f3 \u0110\u01a1n xin h\u1ecdc, trong \u0111\u00f3 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, k\u00e8m theo b\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c B\u1eb1ng t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 Ch\u1ee9ng ch\u1ec9 chuy\u00ean gia k\u1ebf to\u00e1n, Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i (\u0110\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam th\u1eeba nh\u1eadn) \u0111\u01b0\u1ee3c tham d\u1ef1 kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng do \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 3. H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

Vi\u1ec7c t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1eadp trung m\u1ed9t k\u1ef3 li\u00ean t\u1ee5c ho\u1eb7c nhi\u1ec1u k\u1ef3 cho m\u1ed9t kh\u00f3a h\u1ecdc nh\u01b0ng th\u1eddi gian h\u1ecdc th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t kho\u00e1 h\u1ecdc t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 6 th\u00e1ng v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 th\u1eddi gian, h\u1ecdc \u0111\u1ee7 n\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u00a0M\u1ed9t l\u1edbp h\u1ecdc c\u1ee7a kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 100 h\u1ecdc vi\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 4. \u0110i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng (H\u1ecdc vi\u1ec7n, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc, Tr\u01b0\u1eddng Cao \u0111\u1eb3ng, Tr\u01b0\u1eddng b\u1ed3i d\u01b0\u1ee1ng) \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a. C\u00f3 ch\u1ee9c n\u0103ng \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/span><\/p>\n

b. C\u00f3 t\u1ed1i thi\u1ec3u l\u00e0 50% s\u1ed1 gi\u1ea3ng vi\u00ean c\u01a1 h\u1eefu (Trong t\u1ed5ng s\u1ed1 gi\u1ea3ng vi\u00ean gi\u1ea3ng c\u00e1c chuy\u00ean \u0111\u1ec1 theo t\u1eebng kho\u00e1 h\u1ecdc) tr\u00ecnh \u0111\u1ed9 t\u1eeb \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean, c\u00f3 \u00edt nh\u1ea5t 5 n\u0103m kinh nghi\u1ec7m gi\u1ea3ng d\u1ea1y trong l\u0129nh v\u1ef1c kinh t\u1ebf – t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n;<\/span><\/p>\n

c. C\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, nh\u01b0: Ph\u00f2ng h\u1ecdc, b\u00e0n gh\u1ebf, b\u1ea3ng vi\u1ebft, gi\u00e1o c\u1ee5, … \u0111\u1ec3 th\u1ef1c hi\u1ec7n kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

2. H\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

3. C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y mu\u1ed1n t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 5. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng trong vi\u1ec7c t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. C\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n:<\/span><\/p>\n

a. Ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n

b. Thu h\u1ecdc ph\u00ed c\u1ee7a nh\u1eefng h\u1ecdc vi\u00ean tham gia kh\u00f3a h\u1ecdc theo m\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ecdc ph\u00ed gi\u00e1o d\u1ee5c. Vi\u1ec7c thu, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n thu t\u1eeb h\u1ecdc ph\u00ed ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c. C\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. C\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a. \u0110\u1ea3m b\u1ea3o vi\u1ec7c chi\u00eau sinh h\u1ecdc vi\u00ean \u0111\u00fang ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b. Ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c m\u1edf kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 v\u00e0 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

c. T\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 th\u1eddi gian h\u1ecdc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

d. Ch\u1ea5p h\u00e0nh nghi\u00eam t\u00fac c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thi, \u0111\u00e1nh gi\u00e1, x\u1ebfp lo\u1ea1i k\u1ebft qu\u1ea3 v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0111. Ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

e. Ch\u1ea5p h\u00e0nh nghi\u00eam ch\u1ec9nh c\u00e1c ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

f. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn, h\u1ee3p ph\u00e1p c\u1ee7a Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng do \u0111\u01a1n v\u1ecb m\u00ecnh c\u1ea5p.<\/span><\/p>\n

\u0110i\u1ec1u 6. Th\u1ee7 t\u1ee5c t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng tr\u01b0\u1edbc khi m\u1edf kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng (T\u1eebng kho\u00e1) ph\u1ea3i g\u1eedi cho B\u1ed9 T\u00e0i ch\u00ednh b\u1ed9 h\u1ed3 s\u01a1, g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u sau \u0111\u00e2y:<\/span><\/p>\n

a. Quy\u1ebft \u0111\u1ecbnh m\u1edf kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng;<\/span><\/p>\n

b. Danh s\u00e1ch h\u1ecdc vi\u00ean kho\u00e1 h\u1ecdc (Ph\u1ee5 l\u1ee5c s\u1ed1 01);<\/span><\/p>\n

c. Danh s\u00e1ch gi\u1ea3ng vi\u00ean kho\u00e1 h\u1ecdc (Ph\u1ee5 l\u1ee5c s\u1ed1 02);<\/span><\/p>\n

d. Danh s\u00e1ch Ban qu\u1ea3n l\u00fd kho\u00e1 h\u1ecdc;<\/span><\/p>\n

\u0111. N\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 l\u1ecbch h\u1ecdc c\u1ee7a kho\u00e1 h\u1ecdc.<\/span><\/p>\n

2. C\u00e1c t\u00e0i li\u1ec7u trong b\u1ed9 h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c nh\u01b0: H\u1ee3p \u0111\u1ed3ng gi\u1ea3ng d\u1ea1y; B\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n c\u00f4ng cho gi\u1ea3ng vi\u00ean tham gia gi\u1ea3ng d\u1ea1y; B\u1ea3ng \u0111i\u1ec3m danh t\u1eebng h\u1ecdc vi\u00ean tham gia c\u00e1c bu\u1ed5i h\u1ecdc v\u00e0 c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a gi\u1ea3ng vi\u00ean; B\u1ea3n photocoppy c\u00f3 c\u00f4ng ch\u1ee9ng c\u00e1c b\u1eb1ng c\u1ea5p c\u1ee7a h\u1ecdc vi\u00ean; \u0110\u01a1n xin h\u1ecdc c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c; C\u00e1c b\u00e0i thi c\u1ee7a h\u1ecdc vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc t\u1ed1i thi\u1ec3u 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac kho\u00e1 h\u1ecdc.<\/span><\/p>\n

C\u00e1c Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u1ea1t y\u00eau c\u1ea7u kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Danh s\u00e1ch h\u1ecdc vi\u00ean \u0111\u1ea1t y\u00eau c\u1ea7u kho\u00e1 h\u1ecdc (Ph\u1ee5 l\u1ee5c 03) ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c kh\u00f3a h\u1ecdc t\u1ed1i thi\u1ec3u 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac kho\u00e1 h\u1ecdc.<\/span><\/p>\n

\u0110i\u1ec1u 7. Thi \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp<\/strong><\/span><\/h2>\n

1. Vi\u1ec7c thi \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 h\u1ecdc t\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

K\u1ebft th\u00fac m\u1ed7i ph\u1ea7n trong ch\u01b0\u01a1ng tr\u00ecnh h\u1ecdc ph\u1ea3i t\u1ed5 ch\u1ee9c thi h\u1ebft h\u1ecdc ph\u1ea7n trong th\u1eddi gian t\u1ed1i thi\u1ec3u l\u00e0 180 ph\u00fat.<\/span><\/p>\n

2. Vi\u1ec7c thi h\u1ebft h\u1ecdc ph\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c vi\u1ebft. \u0110i\u1ec3m thi h\u1ebft h\u1ecdc ph\u1ea7n \u0111\u01b0\u1ee3c ch\u1ea5m theo thang \u0111i\u1ec3m 10 b\u1eadc. B\u00e0i thi d\u01b0\u1edbi 5 \u0111i\u1ec3m l\u00e0 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Ch\u1ec9 nh\u1eefng h\u1ecdc vi\u00ean b\u1ea3o \u0111\u1ea3m t\u1ed1i thi\u1ec3u 80% th\u1eddi gian h\u1ecdc t\u1ea1i l\u1edbp quy \u0111\u1ecbnh cho m\u1ed7i h\u1ecdc ph\u1ea7n m\u1edbi \u0111\u01b0\u1ee3c d\u1ef1 thi h\u1ecdc ph\u1ea7n \u0111\u00f3. Ch\u1ec9 nh\u1eefng h\u1ecdc vi\u00ean \u0111\u1ea1t m\u1ed7i b\u00e0i thi h\u1ebft c\u1ea3 hai h\u1ecdc ph\u1ea7n t\u1eeb 5 \u0111i\u1ec3m tr\u1edf l\u00ean m\u1edbi \u0111\u1ea1t y\u00eau c\u1ea7u kho\u00e1 h\u1ecdc.<\/span><\/p>\n

4. K\u1ebft th\u00fac kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 \u0111i\u1ec3m b\u00ecnh qu\u00e2n c\u1ee7a 2 b\u00e0i thi h\u1ebft h\u1ecdc ph\u1ea7n (thi l\u1ea7n \u0111\u1ea7u)<\/em> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 theo b\u1ed1n lo\u1ea1i:<\/span><\/p>\n

– Lo\u1ea1i gi\u1ecfi: \u0110i\u1ec3m b\u00ecnh qu\u00e2n hai b\u00e0i thi h\u1ebft h\u1ecdc ph\u1ea7n \u0111\u1ea1t t\u1eeb 8 \u0111i\u1ec3m tr\u1edf l\u00ean (Trong \u0111\u00f3 kh\u00f4ng c\u00f3 \u0111i\u1ec3m d\u01b0\u1edbi 7);<\/span><\/p>\n

– Lo\u1ea1i kh\u00e1: \u0110i\u1ec3m b\u00ecnh qu\u00e2n hai b\u00e0i thi h\u1ebft h\u1ecdc ph\u1ea7n \u0111\u1ea1t t\u1eeb 7 \u0111i\u1ec3m tr\u1edf l\u00ean (Trong \u0111\u00f3 kh\u00f4ng c\u00f3 \u0111i\u1ec3m d\u01b0\u1edbi 6);<\/span><\/p>\n

– Lo\u1ea1i trung b\u00ecnh: \u0110i\u1ec3m b\u00ecnh qu\u00e2n hai b\u00e0i thi h\u1ebft h\u1ecdc ph\u1ea7n \u0111\u1ea1t t\u1eeb 5 \u0111i\u1ec3m tr\u1edf l\u00ean (Trong \u0111\u00f3 kh\u00f4ng c\u00f3 \u0111i\u1ec3m d\u01b0\u1edbi 5);<\/span><\/p>\n

– Lo\u1ea1i kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u: C\u00f3 b\u00e0i thi h\u1ebft h\u1ecdc ph\u1ea7n d\u01b0\u1edbi 5 \u0111i\u1ec3m.<\/span><\/p>\n

H\u1ecdc vi\u00ean c\u00f3 quy\u1ec1n d\u1ef1 thi l\u1ea1i m\u1ed9t trong hai b\u00e0i thi h\u1ebft h\u1ecdc ph\u1ea7n kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c d\u1ef1 thi l\u1ea1i m\u1ed9t l\u1ea7n. Vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1ea1i cho nh\u1eefng h\u1ecdc vi\u00ean kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i kho\u00e1 h\u1ecdc.<\/span><\/p>\n

\u0110i\u1ec1u 8. Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. Ph\u00f4i \u201cCh\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng K\u1ebf to\u00e1n tr\u01b0\u1edfng\u201d (Ph\u1ee5 l\u1ee5c s\u1ed1 04) v\u00e0 M\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p v\u00e0 qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t trong ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n

2. C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng kho\u00e1 h\u1ecdc k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, qu\u1ea3n l\u00fd ph\u00f4i ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p (S\u1ed1 \u0111\u00e3 nh\u1eadn, s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng, s\u1ed1 b\u1ecb h\u1ecfng v\u00e0 s\u1ed1 ch\u01b0a s\u1eed d\u1ee5ng) v\u00e0 \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng (1\/1 v\u00e0 1\/7 h\u00e0ng n\u0103m) g\u1eedi b\u00e1o c\u00e1o v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u1ed5ng h\u1ee3p chung to\u00e0n qu\u1ed1c.<\/span><\/p>\n

\u0110i\u1ec1u 9. C\u1ea5p \u201cCh\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng\u201d<\/strong><\/span><\/h2>\n

1. H\u1ecdc vi\u00ean c\u00f3 k\u1ebft qu\u1ea3 thi \u0111\u1ea1t lo\u1ea1i trung b\u00ecnh tr\u1edf l\u00ean (H\u1ecdc vi\u00ean \u0111\u1ea1t y\u00eau c\u1ea7u) \u0111\u01b0\u1ee3c Th\u1ee7 tr\u01b0\u1edfng c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ra quy\u1ebft \u0111\u1ecbnh t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc c\u1ea5p \u201cCh\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng K\u1ebf to\u00e1n tr\u01b0\u1edfng\u201d.<\/span><\/p>\n

2. K\u1ebft th\u00fac m\u1ed7i kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng g\u1eedi \u201cQuy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u1ea1t y\u00eau c\u1ea7u kho\u00e1 h\u1ecdc\u201d k\u00e8m theo \u201cDanh s\u00e1ch h\u1ecdc vi\u00ean \u0111\u1ea1t y\u00eau c\u1ea7u kho\u00e1 h\u1ecdc\u201d (Ph\u1ee5 l\u1ee5c s\u1ed1 03) v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec3 xem x\u00e9t, ch\u1ea5p thu\u1eadn v\u00e0 c\u1ea5p ph\u00f4i Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng (ho\u1eb7c c\u1ea5p ph\u00f3 \u0111\u01b0\u1ee3c Th\u1ee7 tr\u01b0\u1edfng c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng u\u1ef7 quy\u1ec1n) m\u1edbi c\u00f3 quy\u1ec1n k\u00fd, c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

3. Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u00f3ng d\u1ea5u n\u1ed5i v\u00e0o gi\u00e1p lai \u1ea3nh c\u1ee7a h\u1ecdc vi\u00ean.<\/span><\/p>\n

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.<\/span><\/p>\n

5. 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.<\/span><\/p>\n

6. 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.<\/span><\/p>\n

\u0110i\u1ec1u 10.\u00a0 N\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. N\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 th\u1eddi gian t\u1ed1i thi\u1ec3u m\u1ed9t kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch v\u00e0 \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang (g\u1ecdi chung l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc), nh\u01b0 sau:<\/span><\/p>\n

Th\u1eddi gian to\u00e0n kho\u00e1: 4 tu\u1ea7n (k\u1ec3 c\u1ea3 th\u1eddi gian thi)<\/span><\/p>\n

\u00a0(4 tu\u1ea7n x 6 ng\u00e0y x 8 gi\u1edd = 192 gi\u1edd. M\u1ed9t gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 50 ph\u00fat h\u1ecdc v\u00e0 10 ph\u00fat ngh\u1ec9 gi\u1ea3i lao).<\/span><\/p>\n

I – PH\u1ea6N KI\u1ebeN TH\u1ee8C CHUNG<\/u>:<\/span><\/p>\n\n\n\n\n\n\n\n\n
+ Chuy\u00ean \u0111\u1ec1 1:\u00a0\u00a0<\/span><\/td>\nPh\u00e1p lu\u1eadt v\u1ec1 kinh t\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 2:\u00a0<\/span><\/td>\nT\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n, c\u1ea5p ph\u00e1t, quy\u1ebft to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN), \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed NSNN v\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed NSNN:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 3:<\/span><\/td>\nM\u1edf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n, ki\u1ec3m so\u00e1t chi NSNN qua Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc:<\/span><\/td>\n08 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 4:<\/span><\/td>\nT\u00e0i ch\u00ednh c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed NSNN v\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed NSNN:<\/span><\/td>\n20 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ \u00d4n t\u1eadp v\u00e0 thi Ph\u1ea7n I:<\/span><\/td>\n08 gi\u1edd<\/u><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nC\u1ed9ng Ph\u1ea7n I:<\/strong><\/span><\/td>\n68 gi\u1edd<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

II – PH\u1ea6N KI\u1ebeN TH\u1ee8C NGHI\u1ec6P V\u1ee4<\/u>:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
+ Chuy\u00ean \u0111\u1ec1 5:<\/span><\/td>\nPh\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, <\/em>t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, vai tr\u00f2, nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng:<\/span><\/td>\n24 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 6:<\/span><\/td>\nK\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 Kho b\u1ea1c:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 7:<\/span><\/td>\nK\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed NSNN v\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed NSNN:<\/span><\/td>\n24 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 8:<\/span><\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p:<\/span><\/td>\n24 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 9:<\/span><\/td>\nPh\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed NSNN v\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed NSNN:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 10:<\/span><\/td>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01a1n v\u1ecb thu, chi NSNN v\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p:<\/span><\/td>\n12 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ \u00d4n t\u1eadp v\u00e0 thi Ph\u1ea7n II:<\/span><\/td>\n08 gi\u1edd<\/u><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nC\u1ed9ng Ph\u1ea7n II:<\/strong><\/span><\/td>\n124 gi\u1edd<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nT\u1ed5ng c\u1ed9ng:<\/strong><\/span><\/td>\n192 gi\u1edd<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2. N\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 th\u1eddi gian t\u1ed1i thi\u1ec3u m\u1ed9t kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf, k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3 (g\u1ecdi chung l\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p), nh\u01b0 sau:<\/span><\/p>\n

Th\u1eddi gian to\u00e0n kho\u00e1: 6 tu\u1ea7n (k\u1ec3 c\u1ea3 th\u1eddi gian thi)<\/span><\/p>\n

(6 tu\u1ea7n x 6 ng\u00e0y x 8 gi\u1edd = 288 gi\u1edd. M\u1ed9t gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 50 ph\u00fat h\u1ecdc v\u00e0 10 ph\u00fat ngh\u1ec9 gi\u1ea3i lao).<\/span><\/p>\n

I – PH\u1ea6N KI\u1ebeN TH\u1ee8C CHUNG<\/u>:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
+ Chuy\u00ean \u0111\u1ec1 1:<\/span><\/td>\nPh\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p:<\/span><\/td>\n24 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 2:<\/span><\/td>\nQu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p:<\/span><\/td>\n20 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 3:<\/span><\/td>\nPh\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf:<\/span><\/td>\n24 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 4:<\/span><\/td>\nTh\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/span><\/td>\n12 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 5:<\/span><\/td>\nQuan h\u1ec7 t\u00edn d\u1ee5ng, thanh to\u00e1n v\u00e0 b\u1ea3o l\u00e3nh gi\u1eefa doanh nghi\u1ec7p v\u1edbi Ng\u00e2n h\u00e0ng v\u00e0 T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ \u00d4n t\u1eadp v\u00e0 thi Ph\u1ea7n I:<\/span><\/td>\n08 gi\u1edd<\/u><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nC\u1ed9ng Ph\u1ea7n I:<\/strong><\/span><\/td>\n104 gi\u1edd<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/span><\/p>\n

II – PH\u1ea6N KI\u1ebeN TH\u1ee8C NGHI\u1ec6P V\u1ee4<\/u>:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
+ Chuy\u00ean \u0111\u1ec1 6:\u00a0\u00a0<\/span><\/td>\nPh\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 7:<\/span><\/td>\nT\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 vai tr\u00f2, nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edfng doanh nghi\u1ec7p:<\/span><\/td>\n16 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 8:<\/span><\/td>\nK\u1ebf to\u00e1n t\u00e0i ch\u00ednh doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9):<\/span><\/td>\n40 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 9:<\/span><\/td>\nT\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p:<\/span><\/td>\n36 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 10:<\/span><\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p:<\/span><\/td>\n40 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ Chuy\u00ean \u0111\u1ec1 11:<\/span><\/td>\nKi\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/td>\n28\u00a0 gi\u1edd<\/span><\/td>\n<\/tr>\n
+ \u00d4n t\u1eadp v\u00e0 thi Ph\u1ea7n II:<\/span><\/td>\n08 gi\u1edd<\/u><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nC\u1ed9ng Ph\u1ea7n II:<\/strong><\/span><\/td>\n184 gi\u1edd<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0<\/strong><\/span><\/td>\nT\u1ed5ng c\u1ed9ng:<\/strong><\/span><\/td>\n288 gi\u1edd<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

3. C\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh t\u1eebng kho\u00e1 h\u1ecdc cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ecdc vi\u00ean nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o n\u1ed9i dung c\u01a1 b\u1ea3n v\u00e0 th\u1eddi gian kho\u00e1 h\u1ecdc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 11. Gi\u00e1o tr\u00ecnh b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/h2>\n

1. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c bi\u00ean so\u1ea1n gi\u00e1o tr\u00ecnh b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t trong c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n

2. Gi\u00e1o tr\u00ecnh b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y. Gi\u1ea3ng vi\u00ean ph\u1ea3i c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 m\u1edbi v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc \u0111\u1ec3 gi\u1ea3ng d\u1ea1y cho h\u1ecdc vi\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 12. Ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp (qua b\u00e1o c\u00e1o ho\u1eb7c th\u00f4ng tin \u0111\u1ea1i ch\u00fang) vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng.<\/span><\/p>\n

2. N\u1ed9i dung ki\u1ec3m tra, gi\u00e1m s\u00e1t bao g\u1ed3m to\u00e0n b\u1ed9 n\u1ed9i dung c\u00e1c quy \u0111\u1ecbnh t\u1eeb \u0110i\u1ec1u 2 \u0111\u1ebfn \u0110i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 13. X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong vi\u1ec7c t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 vi\u1ec7c c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/span><\/span><\/h2>\n

1. C\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y trong vi\u1ec7c t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 trong vi\u1ec7c c\u1ea5p ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng cho nh\u1eefng h\u1ecdc vi\u00ean \u0111\u1ea1t y\u00eau c\u1ea7u. N\u1ebfu vi ph\u1ea1m th\u00ec tu\u1ef3 theo m\u1ee9c \u0111\u1ed9 n\u1eb7ng, nh\u1eb9 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn ch\u1ee9ng ch\u1ec9 \u0111\u00e3 c\u1ea5p cho h\u1ecdc vi\u00ean ho\u1eb7c b\u1ecb \u0111\u00ecnh ch\u1ec9 quy\u1ec1n t\u1ed5 ch\u1ee9c kho\u00e1 h\u1ecdc b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

2. Th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t v\u00e0 c\u00e1c h\u00e0nh vi, m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2011\/N\u0110-CP ng\u00e0y 26\/5\/2011 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 185\/2004\/N\u0110-CP ng\u00e0y 04\/11\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 169\/2011\/TT-BTC ng\u00e0y 24\/11\/2011 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 39\/2011\/N\u0110-CP ng\u00e0y 26\/5\/2011 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 185\/2004\/N\u0110-CP ng\u00e0y 04\/11\/2004.<\/span><\/p>\n

\u0110i\u1ec1u 14. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 4 n\u0103m 2012 v\u00e0 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 98\/2007\/Q\u0110-BTC ng\u00e0y 3\/12\/2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh \u201cQuy 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\u201d.<\/span><\/p>\n

2. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed3i d\u01b0\u1ee1ng v\u00e0 c\u1ea5p Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng K\u1ebf to\u00e1n tr\u01b0\u1edfng. C\u00e1c b\u1ea1n h\u00e3y tham kh\u1ea3o \u1edf th\u00f4ng t\u01b0 199\/2011\/TT-BTC nh\u00e9.<\/p>\n","protected":false},"author":7,"featured_media":14993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2916,2917,2918,1833,2914,2915],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14757"}],"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=14757"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14757\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14993"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14757"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}