{"id":16302,"date":"2015-11-26T01:36:24","date_gmt":"2015-11-26T01:36:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16302"},"modified":"2016-12-06T08:37:13","modified_gmt":"2016-12-06T08:37:13","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-tai-chinh-khi-doanh-nghiep-khong-dap-ung-gia-dinh-hoat-dong-lien-tuc-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16302","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguyen<\/h2>\n

Khi Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng th\u00ec vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft.\u00a0Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 106 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n

1. Khi l\u00e2\u0323p va\u0300 tri\u0300nh ba\u0300y Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh, doanh nghi\u00ea\u0323p pha\u0309i xem xe\u0301t gia\u0309 \u0111i\u0323nh v\u00ea\u0300 s\u01b0\u0323 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c<\/span><\/h2>\n

Doanh nghi\u00ea\u0323p bi\u0323 coi la\u0300 kh\u00f4ng hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c n\u00ea\u0301u h\u00ea\u0301t th\u01a1\u0300i ha\u0323n hoa\u0323t \u0111\u00f4\u0323ng ma\u0300 kh\u00f4ng co\u0301 h\u00f4\u0300 s\u01a1 xin gia ha\u0323n hoa\u0323t \u0111\u00f4\u0323ng, d\u01b0\u0323 ki\u00ea\u0301n ch\u00e2\u0301m d\u01b0\u0301t hoa\u0323t \u0111\u00f4\u0323ng (pha\u0309i co\u0301 v\u0103n ba\u0309n cu\u0323 th\u00ea\u0309 g\u01b0\u0309i c\u01a1 quan co\u0301 th\u00e2\u0309m quy\u00ea\u0300n) ho\u0103\u0323c bi\u0323 c\u01a1 quan co\u0301 th\u00e2\u0309m quy\u00ea\u0300n y\u00eau c\u00e2\u0300u gia\u0309i th\u00ea\u0309, pha\u0301 sa\u0309n, ch\u00e2\u0301m d\u01b0\u0301t hoa\u0323t \u0111\u00f4\u0323ng trong vo\u0300ng kh\u00f4ng qua\u0301 12 tha\u0301ng k\u00ea\u0309 t\u01b0\u0300 nga\u0300y l\u00e2\u0323p Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh. \u0110\u00f4\u0301i v\u01a1\u0301i doanh nghi\u00ea\u0323p co\u0301 chu ky\u0300 sa\u0309n xu\u00e2\u0301t, kinh doanh th\u00f4ng th\u01b0\u01a1\u0300ng h\u01a1n 12 tha\u0301ng thi\u0300 kh\u00f4ng qua\u0301 m\u00f4\u0323t chu ky\u0300 sa\u0309n xu\u00e2\u0301t kinh doanh th\u00f4ng th\u01b0\u01a1\u0300ng.<\/span><\/p>\n

2.Trong m\u00f4\u0323t s\u00f4\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p sau \u0111\u01a1n vi\u0323 v\u00e2\u0303n \u0111\u01b0\u01a1\u0323c coi la\u0300 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c<\/span><\/h2>\n

– Vi\u00ea\u0323c c\u00f4\u0309 ph\u00e2\u0300n ho\u0301a m\u00f4\u0323t doanh nghi\u00ea\u0323p Nha\u0300 n\u01b0\u01a1\u0301c tha\u0300nh c\u00f4ng ty c\u00f4\u0309 ph\u00e2\u0300n. Vi\u00ea\u0323c x\u01b0\u0309 ly\u0301 ta\u0300i chi\u0301nh khi c\u00f4\u0309 ph\u00e2\u0300n ho\u0301a la\u0300 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u0103\u0323c bi\u00ea\u0323t, m\u0103\u0323c du\u0300 pha\u0309i ti\u00ea\u0301n ha\u0300nh xa\u0301c \u0111i\u0323nh la\u0323i gia\u0301 tri\u0323 doanh nghi\u00ea\u0323p, \u0111a\u0301nh gia\u0301 la\u0323i ta\u0300i sa\u0309n va\u0300 n\u01a1\u0323 pha\u0309i tra\u0309 nh\u01b0ng v\u00ea\u0300 ba\u0309n ch\u00e2\u0301t doanh nghi\u00ea\u0323p v\u00e2\u0303n duy tri\u0300 hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t, kinh doanh nh\u01b0 bi\u0300nh th\u01b0\u01a1\u0300ng;<\/span><\/p>\n

– Vi\u00ea\u0323c thay \u0111\u00f4\u0309i hi\u0300nh th\u01b0\u0301c s\u01a1\u0309 h\u01b0\u0303u doanh nghi\u00ea\u0323p, vi\u0301 du\u0323 chuy\u00ea\u0309n m\u00f4\u0323t c\u00f4ng ty TNHH tha\u0300nh c\u00f4ng ty c\u00f4\u0309 ph\u00e2\u0300n ho\u0103\u0323c ng\u01b0\u01a1\u0323c la\u0323i;<\/span><\/p>\n

– Vi\u00ea\u0323c chuy\u00ea\u0309n m\u00f4\u0323t \u0111\u01a1n vi\u0323 co\u0301 t\u01b0 ca\u0301ch pha\u0301p nh\u00e2n ha\u0323ch toa\u0301n \u0111\u00f4\u0323c l\u00e2\u0323p tha\u0300nh m\u00f4\u0323t \u0111\u01a1n vi\u0323 kh\u00f4ng co\u0301 t\u01b0 ca\u0301ch pha\u0301p nh\u00e2n ha\u0323ch toa\u0301n phu\u0323 thu\u00f4\u0323c ho\u0103\u0323c ng\u01b0\u01a1\u0323c la\u0323i (vi\u0301 du\u0323 chuy\u00ea\u0309n m\u00f4\u0323t c\u00f4ng ty con tha\u0300nh m\u00f4\u0323t chi nha\u0301nh ho\u0103\u0323c ng\u01b0\u01a1\u0323c la\u0323i) v\u00e2\u0303n \u0111\u01b0\u01a1\u0323c coi la\u0300 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c.<\/span><\/p>\n

3.Khi kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c, doanh nghi\u00ea\u0323p v\u00e2\u0303n pha\u0309i tri\u0300nh ba\u0300y \u0111u\u0309 ca\u0301c Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh va\u0300 ghi ro\u0303 la\u0300<\/span><\/h2>\n

– Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n a\u0301p du\u0323ng cho doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c \u2013 M\u00e2\u0303u B01\/CDH\u0110 \u2013 DNKLT va\u0300 \u0111\u01b0\u01a1\u0323c tri\u0300nh ba\u0300y theo m\u00e2\u0303u ri\u00eang;<\/span><\/p>\n

– Ba\u0301o ca\u0301o k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh a\u0301p du\u0323ng cho doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c \u2013 M\u00e2\u0303u B02\/CDH\u0110 \u2013 DNKLT va\u0300 \u0111\u01b0\u01a1\u0323c tri\u0300nh ba\u0300y theo m\u00e2\u0303u chung t\u01b0\u01a1ng t\u01b0\u0323 doanh nghi\u00ea\u0323p hoa\u0323t \u0111\u00f4\u0323ng bi\u0300nh th\u01b0\u01a1\u0300ng;<\/span><\/p>\n

– Ba\u0301o ca\u0301o l\u01b0u chuy\u00ea\u0309n ti\u00ea\u0300n t\u00ea\u0323 a\u0301p du\u0323ng cho doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c \u2013 M\u00e2\u0303u B03\/CDH\u0110 \u2013 DNKLT va\u0300 \u0111\u01b0\u01a1\u0323c tri\u0300nh ba\u0300y theo m\u00e2\u0303u chung t\u01b0\u01a1ng t\u01b0\u0323 doanh nghi\u00ea\u0323p hoa\u0323t \u0111\u00f4\u0323ng bi\u0300nh th\u01b0\u01a1\u0300ng;<\/span><\/p>\n

– Thuy\u00ea\u0301t minh Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh a\u0301p du\u0323ng cho doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c \u2013 M\u00e2\u0303u B09\/CDH\u0110 \u2013 DNKLT va\u0300 \u0111\u01b0\u01a1\u0323c tri\u0300nh ba\u0300y theo m\u00e2\u0303u ri\u00eang.<\/span><\/p>\n

4.Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gia\u0309 \u0111i\u0323nh v\u00ea\u0300 s\u01b0\u0323 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c kh\u00f4ng co\u0300n phu\u0300 h\u01a1\u0323p ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o<\/span><\/h2>\n

doanh nghi\u00ea\u0323p pha\u0309i ta\u0301i ph\u00e2n loa\u0323i ta\u0300i sa\u0309n da\u0300i ha\u0323n va\u0300 n\u01a1\u0323 pha\u0309i tra\u0309 da\u0300i ha\u0323n tha\u0300nh ta\u0300i sa\u0309n ng\u0103\u0301n ha\u0323n va\u0300 n\u01a1\u0323 pha\u0309i tra\u0309 ng\u0103\u0301n ha\u0323n.<\/span><\/p>\n

5.Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gia\u0309 \u0111i\u0323nh v\u00ea\u0300 s\u01b0\u0323 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c kh\u00f4ng co\u0300n phu\u0300 h\u01a1\u0323p ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o<\/span><\/h2>\n

Doanh nghi\u00ea\u0323p pha\u0309i \u0111a\u0301nh gia\u0301 la\u0323i toa\u0300n b\u00f4\u0323 ta\u0300i sa\u0309n va\u0300 n\u01a1\u0323 pha\u0309i tra\u0309 tr\u01b0\u0300 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p co\u0301 m\u00f4\u0323t b\u00ean th\u01b0\u0301 ba k\u00ea\u0301 th\u01b0\u0300a quy\u00ea\u0300n \u0111\u00f4\u0301i v\u01a1\u0301i ta\u0300i sa\u0309n ho\u0103\u0323c nghi\u0303a vu\u0323 \u0111\u00f4\u0301i v\u01a1\u0301i n\u01a1\u0323 pha\u0309i tra\u0309 theo gia\u0301 tri\u0323 s\u00f4\u0309 sa\u0301ch. Doanh nghi\u00ea\u0323p pha\u0309i ghi nh\u00e2\u0323n va\u0300o s\u00f4\u0309 k\u00ea\u0301 toa\u0301n theo gia\u0301 \u0111a\u0301nh gia\u0301 la\u0323i tr\u01b0\u01a1\u0301c khi l\u00e2\u0323p Ba\u0309ng C\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n.<\/span><\/p>\n

5.1. Kh\u00f4ng pha\u0309i \u0111a\u0301nh gia\u0301 la\u0323i ta\u0300i sa\u0309n, n\u01a1\u0323 pha\u0309i tra\u0309 n\u00ea\u0301u b\u00ean th\u01b0\u0301 ba k\u00ea\u0301 th\u01b0\u0300a quy\u00ea\u0300n \u0111\u00f4\u0301i v\u01a1\u0301i ta\u0300i sa\u0309n ho\u0103\u0323c nghi\u0303a vu\u0323 \u0111\u00f4\u0301i v\u01a1\u0301i n\u01a1\u0323 pha\u0309i tra\u0309 trong m\u00f4\u0323t s\u00f4\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p cu\u0323 th\u00ea\u0309 nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p m\u00f4\u0323t \u0111\u01a1n vi\u0323 gia\u0309i th\u00ea\u0309 \u0111\u00ea\u0309 sa\u0301p nh\u00e2\u0323p va\u0300o \u0111\u01a1n vi\u0323 kha\u0301c, n\u00ea\u0301u \u0111\u01a1n vi\u0323 nh\u00e2\u0323n sa\u0301p nh\u00e2\u0323p cam k\u00ea\u0301t k\u00ea\u0301 th\u01b0\u0300a mo\u0323i quy\u00ea\u0300n va\u0300 nghi\u0303a vu\u0323 cu\u0309a \u0111\u01a1n vi\u0323 bi\u0323 gia\u0309i th\u00ea\u0309 theo gia\u0301 tri\u0323 s\u00f4\u0309 sa\u0301ch;<\/span><\/p>\n

b) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p m\u00f4\u0323t \u0111\u01a1n vi\u0323 gia\u0309i th\u00ea\u0309 \u0111\u00ea\u0309 chia ta\u0301ch tha\u0300nh ca\u0301c \u0111\u01a1n vi\u0323 kha\u0301c, n\u00ea\u0301u \u0111\u01a1n vi\u0323 sau khi chia ta\u0301ch cam k\u00ea\u0301t k\u00ea\u0301 th\u01b0\u0300a mo\u0323i quy\u00ea\u0300n va\u0300 nghi\u0303a vu\u0323 cu\u0309a \u0111\u01a1n vi\u0323 bi\u0323 gia\u0309i th\u00ea\u0309 theo gia\u0301 tri\u0323 s\u00f4\u0309 sa\u0301ch;<\/span><\/p>\n

c) T\u01b0\u0300ng khoa\u0309n mu\u0323c ta\u0300i sa\u0309n cu\u0323 th\u00ea\u0309 \u0111\u01b0\u01a1\u0323c m\u00f4\u0323t b\u00ean kha\u0301c cam k\u00ea\u0301t, ba\u0309o la\u0303nh thu h\u00f4\u0300i cho \u0111\u01a1n vi\u0323 bi\u0323 gia\u0309i th\u00ea\u0309 theo gia\u0301 tri\u0323 s\u00f4\u0309 sa\u0301ch va\u0300 vi\u00ea\u0323c thu h\u00f4\u0300i di\u00ea\u0303n ra tr\u01b0\u01a1\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111\u01a1n vi\u0323 chi\u0301nh th\u01b0\u0301c ng\u01b0\u0300ng hoa\u0323t \u0111\u00f4\u0323ng;<\/span><\/p>\n

d) T\u01b0\u0300ng khoa\u0309n mu\u0323c n\u01a1\u0323 pha\u0309i tra\u0309 cu\u0323 th\u00ea\u0309 \u0111\u01b0\u01a1\u0323c m\u00f4\u0323t b\u00ean th\u01b0\u0301 ba cam k\u00ea\u0301t, ba\u0309o la\u0303nh thanh toa\u0301n cho \u0111\u01a1n vi\u0323 bi\u0323 gia\u0309i th\u00ea\u0309 va\u0300 \u0111\u01a1n vi\u0323 bi\u0323 gia\u0309i th\u00ea\u0309 chi\u0309 co\u0301 nghi\u0303a vu\u0323 thanh toa\u0301n la\u0323i cho b\u00ean th\u01b0\u0301 ba \u0111o\u0301 theo gia\u0301 tri\u0323 s\u00f4\u0309 sa\u0301ch;<\/span><\/p>\n

5.2. Vi\u00ea\u0323c \u0111a\u0301nh gia\u0301 la\u0323i \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n \u0111\u00f4\u0301i v\u01a1\u0301i t\u01b0\u0300ng loa\u0323i ta\u0300i sa\u0309n va\u0300 n\u01a1\u0323 pha\u0309i tra\u0309 theo nguy\u00ean t\u0103\u0301c:<\/span><\/p>\n

(a) \u0110\u00f4\u0301i v\u01a1\u0301i ta\u0300i sa\u0309n:<\/span><\/p>\n

– Ha\u0300ng t\u00f4\u0300n kho, chi phi\u0301 sa\u0309n xu\u00e2\u0301t, kinh doanh d\u01a1\u0309 dang da\u0300i ha\u0323n, thi\u00ea\u0301t bi\u0323, v\u00e2\u0323t t\u01b0, phu\u0323 tu\u0300ng thay th\u00ea\u0301 da\u0300i ha\u0323n \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 th\u00e2\u0301p h\u01a1n gi\u01b0\u0303a gia\u0301 g\u00f4\u0301c va\u0300 gia\u0301 tri\u0323 thu\u00e2\u0300n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o;<\/span><\/p>\n

– TSC\u0110 h\u01b0\u0303u hi\u0300nh, TSC\u0110 v\u00f4 hi\u0300nh, b\u00e2\u0301t \u0111\u00f4\u0323ng sa\u0309n \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 theo gia\u0301 th\u00e2\u0301p h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 co\u0300n la\u0323i va\u0300 gia\u0301 tri\u0323 co\u0301 th\u00ea\u0309 thu h\u00f4\u0300i ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o (la\u0300 gia\u0301 thanh ly\u0301 tr\u01b0\u0300 ca\u0301c chi phi\u0301 thanh ly\u0301 \u01b0\u01a1\u0301c ti\u0301nh). \u0110\u00f4\u0301i v\u01a1\u0301i TSC\u0110 thu\u00ea ta\u0300i chi\u0301nh n\u00ea\u0301u co\u0301 \u0111i\u00ea\u0300u khoa\u0309n b\u0103\u0301t bu\u00f4\u0323c pha\u0309i mua la\u0323i thi\u0300 \u0111a\u0301nh gia\u0301 la\u0323i t\u01b0\u01a1ng t\u01b0\u0323 nh\u01b0 TSC\u0110 cu\u0309a doanh nghi\u00ea\u0323p, n\u00ea\u0301u \u0111\u01b0\u01a1\u0323c tra\u0309 la\u0323i cho b\u00ean cho thu\u00ea thi\u0300 \u0111a\u0301nh gia\u0301 la\u0323i theo s\u00f4\u0301 n\u01a1\u0323 thu\u00ea ta\u0300i chi\u0301nh co\u0300n pha\u0309i tra\u0309 cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

– Chi phi\u0301 x\u00e2y d\u01b0\u0323ng c\u01a1 ba\u0309n d\u01a1\u0309 dang \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 theo gia\u0301 th\u00e2\u0301p h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 va\u0300 gia\u0301 tri\u0323 co\u0301 th\u00ea\u0309 thu h\u00f4\u0300i ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o (la\u0300 gia\u0301 thanh ly\u0301 tr\u01b0\u0300 chi phi\u0301 thanh ly\u0301 \u01b0\u01a1\u0301c ti\u0301nh);<\/span><\/p>\n

– Ch\u01b0\u0301ng khoa\u0301n kinh doanh \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 theo gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301. Gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a ch\u01b0\u0301ng khoa\u0301n ni\u00eam y\u00ea\u0301t ho\u0103\u0323c ch\u01b0\u0301ng khoa\u0301n tr\u00ean sa\u0300n UPCOM \u0111\u01b0\u01a1\u0323c xa\u0301c \u0111i\u0323nh la\u0300 gia\u0301 \u0111o\u0301ng c\u01b0\u0309a cu\u0309a phi\u00ean giao di\u0323ch ta\u0323i nga\u0300y ba\u0301o ca\u0301o (ho\u0103\u0323c phi\u00ean tr\u01b0\u01a1\u0301c li\u00ea\u0300n k\u00ea\u0300 n\u00ea\u0301u thi\u0323 tr\u01b0\u01a1\u0300ng kh\u00f4ng giao di\u0323ch va\u0300o nga\u0300y ba\u0301o ca\u0301o);<\/span><\/p>\n

– Ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 va\u0300o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u00ea\u0301t va\u0300 \u0111\u01a1n vi\u0323 kha\u0301c \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n theo gia\u0301 th\u00e2\u0301p h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 va\u0300 gia\u0301 tri\u0323 co\u0301 th\u00ea\u0309 thu h\u00f4\u0300i ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o (gia\u0301 co\u0301 th\u00ea\u0309 ba\u0301n tr\u01b0\u0300 chi phi\u0301 ba\u0301n \u01b0\u01a1\u0301c ti\u0301nh);<\/span><\/p>\n

– Ca\u0301c khoa\u0309n \u0111\u00e2\u0300u t\u01b0 n\u0103\u0301m gi\u01b0\u0303 \u0111\u00ea\u0301n nga\u0300y \u0111a\u0301o ha\u0323n, ca\u0301c khoa\u0309n pha\u0309i thu \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 theo s\u00f4\u0301 th\u01b0\u0323c t\u00ea\u0301 co\u0301 th\u00ea\u0309 thu h\u00f4\u0300i.<\/span><\/p>\n

b) \u0110\u00f4\u0301i v\u01a1\u0301i n\u01a1\u0323 pha\u0309i tra\u0309: Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p co\u0301 s\u01b0\u0323 tho\u0309a thu\u00e2\u0323n gi\u01b0\u0303a ca\u0301c b\u00ean b\u0103\u0300ng v\u0103n ba\u0309n v\u00ea\u0300 s\u00f4\u0301 pha\u0309i tra\u0309 thi\u0300 \u0111a\u0301nh gia\u0301 la\u0323i theo s\u00f4\u0301 tho\u0309a thu\u00e2\u0323n. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p kh\u00f4ng co\u0301 tho\u0309a thu\u00e2\u0323n cu\u0323 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n nh\u01b0 sau:<\/span><\/p>\n

– N\u01a1\u0323 pha\u0309i tra\u0309 b\u0103\u0300ng ti\u00ea\u0300n \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 la\u0323i theo gia\u0301 cao h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 khoa\u0309n n\u01a1\u0323 pha\u0309i tra\u0309 va\u0300 gia\u0301 tri\u0323 khoa\u0309n n\u01a1\u0323 tra\u0309 tr\u01b0\u01a1\u0301c th\u01a1\u0300i ha\u0323n theo quy \u0111i\u0323nh cu\u0309a h\u01a1\u0323p \u0111\u00f4\u0300ng;<\/span><\/p>\n

– N\u01a1\u0323 pha\u0309i tra\u0309 b\u0103\u0300ng ta\u0300i sa\u0309n ta\u0300i chi\u0301nh \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 la\u0323i theo gia\u0301 cao h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 cu\u0309a khoa\u0309n n\u01a1\u0323 pha\u0309i tra\u0309 va\u0300 gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a ta\u0300i sa\u0309n ta\u0300i chi\u0301nh \u0111o\u0301 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o;<\/span><\/p>\n

– N\u01a1\u0323 pha\u0309i tra\u0309 b\u0103\u0300ng ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 la\u0323i theo gia\u0301 cao h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 khoa\u0309n n\u01a1\u0323 pha\u0309i tra\u0309 va\u0300 gia\u0301 mua (c\u00f4\u0323ng ca\u0301c chi phi\u0301 li\u00ean quan tr\u01b0\u0323c ti\u00ea\u0301p) ho\u0103\u0323c gia\u0301 tha\u0300nh sa\u0309n xu\u00e2\u0301t ha\u0300ng t\u00f4\u0300n kho ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o;<\/span><\/p>\n

– N\u01a1\u0323 pha\u0309i tra\u0309 b\u0103\u0300ng TSC\u0110 \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 la\u0323i theo gia\u0301 cao h\u01a1n gi\u01b0\u0303a gia\u0301 tri\u0323 ghi s\u00f4\u0309 n\u01a1\u0323 pha\u0309i tra\u0309 va\u0300 gia\u0301 mua (c\u00f4\u0323ng ca\u0301c chi phi\u0301 li\u00ean quan tr\u01b0\u0323c ti\u00ea\u0301p) ho\u0103\u0323c gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o.<\/span><\/p>\n

c) Ca\u0301c khoa\u0309n mu\u0323c ti\u00ea\u0300n t\u00ea\u0323 co\u0301 g\u00f4\u0301c ngoa\u0323i t\u00ea\u0323 \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh gia\u0301 la\u0323i theo ty\u0309 gia\u0301 th\u01b0\u0323c t\u00ea\u0301 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o nh\u01b0 bi\u0300nh th\u01b0\u01a1\u0300ng.<\/span><\/p>\n

6.Ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n m\u00f4\u0323t s\u00f4\u0301 khoa\u0309n mu\u0323c ta\u0300i sa\u0309n khi doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c<\/span><\/h2>\n

a) Vi\u00ea\u0323c tri\u0301ch l\u00e2\u0323p d\u01b0\u0323 pho\u0300ng ho\u0103\u0323c \u0111a\u0301nh gia\u0301 t\u00f4\u0309n th\u00e2\u0301t ta\u0300i sa\u0309n \u0111\u01b0\u01a1\u0323c ghi gia\u0309m tr\u01b0\u0323c ti\u00ea\u0301p va\u0300o gia\u0301 tri\u0323 ghi s\u00f4\u0309 cu\u0309a ta\u0300i sa\u0309n, kh\u00f4ng th\u01b0\u0323c hi\u00ea\u0323n tri\u0301ch l\u00e2\u0323p d\u01b0\u0323 pho\u0300ng tr\u00ean TK 229 \u2013 \u201cD\u01b0\u0323 pho\u0300ng t\u00f4\u0309n th\u00e2\u0301t ta\u0300i sa\u0309n\u201d;<\/span><\/p>\n

b) Vi\u00ea\u0323c ti\u0301nh kh\u00e2\u0301u hao ho\u0103\u0323c ghi nh\u00e2\u0323n t\u00f4\u0309n th\u00e2\u0301t cu\u0309a TSC\u0110, B\u00e2\u0301t \u0111\u00f4\u0323ng sa\u0309n \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c ghi gia\u0309m tr\u01b0\u0323c ti\u00ea\u0301p va\u0300o gia\u0301 tri\u0323 ghi s\u00f4\u0309 cu\u0309a ta\u0300i sa\u0309n, kh\u00f4ng s\u01b0\u0309 du\u0323ng TK 214 \u0111\u00ea\u0309 pha\u0309n a\u0301nh hao mo\u0300n lu\u0303y k\u00ea\u0301.<\/span><\/p>\n

7.Khi gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c kh\u00f4ng co\u0300n phu\u0300 h\u01a1\u0323p, doanh nghi\u00ea\u0323p pha\u0309i x\u01b0\u0309 ly\u0301 m\u00f4\u0323t s\u00f4\u0301 v\u00e2\u0301n \u0111\u00ea\u0300 ta\u0300i chi\u0301nh sau<\/span><\/h2>\n

– Th\u01b0\u0323c hi\u00ea\u0323n tri\u0301ch tr\u01b0\u01a1\u0301c va\u0300o chi phi\u0301 \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c khoa\u0309n l\u00f4\u0303 d\u01b0\u0323 ki\u00ea\u0301n pha\u0301t sinh trong t\u01b0\u01a1ng lai n\u00ea\u0301u kha\u0309 n\u0103ng pha\u0301t sinh khoa\u0309n l\u00f4\u0303 la\u0300 t\u01b0\u01a1ng \u0111\u00f4\u0301i ch\u0103\u0301c ch\u0103\u0301n va\u0300 gia\u0301 tri\u0323 khoa\u0309n l\u00f4\u0303 \u0111\u01b0\u01a1\u0323c \u01b0\u01a1\u0301c ti\u0301nh m\u00f4\u0323t ca\u0301ch \u0111a\u0301ng tin c\u00e2\u0323y; Ghi nh\u00e2\u0323n nghi\u0303a vu\u0323 hi\u00ea\u0323n ta\u0323i \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c khoa\u0309n pha\u0309i tra\u0309 k\u00ea\u0309 ca\u0309 trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p ch\u01b0a co\u0301 \u0111\u00e2\u0300y \u0111u\u0309 h\u00f4\u0300 s\u01a1 ta\u0300i li\u00ea\u0323u (nh\u01b0 bi\u00ean ba\u0309n nghi\u00ea\u0323m thu kh\u00f4\u0301i l\u01b0\u01a1\u0323ng cu\u0309a nha\u0300 th\u00e2\u0300u..) nh\u01b0ng ch\u0103\u0301c ch\u0103\u0301n pha\u0309i thanh toa\u0301n;<\/span><\/p>\n

– \u0110\u00f4\u0301i v\u01a1\u0301i khoa\u0309n ch\u00eanh l\u00ea\u0323ch \u0111a\u0301nh gia\u0301 la\u0323i ta\u0300i sa\u0309n luy\u0303 k\u00ea\u0301 thu\u00f4\u0323c ph\u00e2\u0300n v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u, sau khi x\u01b0\u0309 ly\u0301 TSC\u0110 h\u01b0\u0303u hi\u0300nh, v\u00f4 hi\u0300nh, B\u0110S\u0110T, ph\u00e2\u0300n co\u0300n la\u0323i \u0111\u01b0\u01a1\u0323c k\u00ea\u0301t chuy\u00ea\u0309n va\u0300o thu nh\u00e2\u0323p kha\u0301c (n\u00ea\u0301u la\u0303i) ho\u0103\u0323c chi phi\u0301 kha\u0301c (n\u00ea\u0301u l\u00f4\u0303);<\/span><\/p>\n

– \u0110\u00f4\u0301i v\u01a1\u0301i khoa\u0309n ch\u00eanh l\u00ea\u0323ch ty\u0309 gia\u0301 \u0111ang pha\u0309n a\u0301nh luy\u0303 k\u00ea\u0301 tr\u00ean Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n (nh\u01b0 ch\u00eanh l\u00ea\u0323ch ty\u0309 gia\u0301 pha\u0301t sinh t\u01b0\u0300 vi\u00ea\u0323c chuy\u00ea\u0309n \u0111\u00f4\u0309i ba\u0301o ca\u0301o ta\u0300i chi\u0301nh), doanh nghi\u00ea\u0323p k\u00ea\u0301t chuy\u00ea\u0309n toa\u0300n b\u00f4\u0323 va\u0300o doanh thu ta\u0300i chi\u0301nh (n\u00ea\u0301u la\u0303i) ho\u0103\u0323c chi phi\u0301 ta\u0300i chi\u0301nh (n\u00ea\u0301u l\u00f4\u0303);<\/span><\/p>\n

– Ca\u0301c khoa\u0309n chi phi\u0301 tra\u0309 tr\u01b0\u01a1\u0301c ch\u01b0a ph\u00e2n b\u00f4\u0309 h\u00ea\u0301t nh\u01b0 l\u01a1\u0323i th\u00ea\u0301 th\u01b0\u01a1ng ma\u0323i pha\u0301t sinh t\u01b0\u0300 h\u01a1\u0323p nh\u00e2\u0301t kinh doanh kh\u00f4ng d\u00e2\u0303n \u0111\u00ea\u0301n quan h\u00ea\u0323 cong ty me\u0323-c\u00f4ng ty con, l\u01a1\u0323i th\u00ea\u0301 kinh doanh khi c\u00f4\u0309 ph\u00e2\u0300n ho\u0301a, c\u00f4ng cu\u0323 du\u0323ng cu\u0323 xu\u00e2\u0301t du\u0300ng, chi phi\u0301 tha\u0300nh l\u00e2\u0323p doanh nghi\u00ea\u0323p, chi phi\u0301 trong giai \u0111oa\u0323n tri\u00ea\u0309n khai\u2026 \u0111\u01b0\u01a1\u0323c ghi gia\u0309m toa\u0300n b\u00f4\u0323 \u0111\u00ea\u0309 ti\u0301nh va\u0300o chi phi\u0301 trong ky\u0300. Ri\u00eang chi phi\u0301 tra\u0309 tr\u01b0\u01a1\u0301c li\u00ean quan \u0111\u00ea\u0301n vi\u00ea\u0323c thu\u00ea ta\u0300i sa\u0309n, tra\u0309 tr\u01b0\u01a1\u0301c la\u0303i vay \u0111\u01b0\u01a1\u0323c ti\u0301nh toa\u0301n va\u0300 ph\u00e2n b\u00f4\u0309 \u0111\u00ea\u0309 phu\u0300 h\u01a1\u0323p v\u01a1\u0301i th\u01a1\u0300i gian tra\u0309 tr\u01b0\u01a1\u0301c th\u01b0\u0323c t\u00ea\u0301 co\u0300n la\u0323i cho \u0111\u00ea\u0301n khi chi\u0301nh th\u01b0\u0301c d\u01b0\u0300ng hoa\u0323t \u0111\u00f4\u0323ng;<\/span><\/p>\n

– C\u00f4ng ty me\u0323 d\u01b0\u0300ng ghi nh\u00e2\u0323n l\u01a1\u0323i th\u00ea\u0301 th\u01b0\u01a1ng ma\u0323i tr\u00ean Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh h\u01a1\u0323p nh\u00e2\u0301t, ph\u00e2\u0300n l\u01a1\u0323i th\u00ea\u0301 th\u01b0\u01a1ng ma\u0323i ch\u01b0a ph\u00e2n b\u00f4\u0309 h\u00ea\u0301t \u0111\u01b0\u01a1\u0323c ti\u0301nh ngay va\u0300o chi phi\u0301 qua\u0309n ly\u0301 doanh nghi\u00ea\u0323p;<\/span><\/p>\n

– Ca\u0301c khoa\u0309n ch\u00eanh l\u00ea\u0323ch la\u0303i, l\u00f4\u0303 khi \u0111a\u0301nh gia\u0301 la\u0323i ta\u0300i sa\u0309n va\u0300 n\u01a1\u0323 pha\u0309i tra\u0309 sau khi bu\u0300 tr\u01b0\u0300 v\u01a1\u0301i s\u00f4\u0301 d\u01b0\u0323 pho\u0300ng \u0111a\u0303 tri\u0301ch l\u00e2\u0323p (n\u00ea\u0301u co\u0301) \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n va\u0300o doanh thu hoa\u0323t \u0111\u00f4\u0323ng ta\u0300i chi\u0301nh, thu nh\u00e2\u0323p kha\u0301c ho\u0103\u0323c chi phi\u0301 ta\u0300i chi\u0301nh, chi phi\u0301 kha\u0301c tu\u0300y t\u01b0\u0300ng khoa\u0309n mu\u0323c cu\u0323 th\u00ea\u0309 t\u01b0\u01a1ng t\u01b0\u0323 nh\u01b0 vi\u00ea\u0323c ghi nh\u00e2\u0323n cu\u0309a doanh nghi\u00ea\u0323p \u0111ang hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c.<\/span><\/p>\n

8.Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gia\u0309 \u0111i\u0323nh v\u00ea\u0300 s\u01b0\u0323 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c kh\u00f4ng co\u0300n phu\u0300 h\u01a1\u0323p ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301o ca\u0301o<\/span><\/h2>\n

Doanh nghi\u00ea\u0323p pha\u0309i thuy\u00ea\u0301t minh chi ti\u00ea\u0301t v\u00ea\u0300 kha\u0309 n\u0103ng ta\u0323o ti\u00ea\u0300n va\u0300 thanh toa\u0301n n\u01a1\u0323 pha\u0309i tra\u0309, v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u cho ca\u0301c c\u00f4\u0309 \u0111\u00f4ng va\u0300 gia\u0309i thi\u0301ch ly\u0301 do v\u00ea\u0300 s\u01b0\u0323 kh\u00f4ng so sa\u0301nh \u0111\u01b0\u01a1\u0323c gi\u01b0\u0303a th\u00f4ng tin cu\u0309a ky\u0300 ba\u0301o ca\u0301o va\u0300 th\u00f4ng tin ky\u0300 so sa\u0301nh, cu\u0323 th\u00ea\u0309:<\/span><\/p>\n

– S\u00f4\u0301 ti\u00ea\u0300n co\u0301 kha\u0309 n\u0103ng thu h\u00f4\u0300i t\u01b0\u0300 vi\u00ea\u0323c thanh ly\u0301, nh\u01b0\u01a1\u0323ng ba\u0301n ta\u0300i sa\u0309n, thu h\u00f4\u0300i n\u01a1\u0323 pha\u0309i thu;<\/span><\/p>\n

– Kha\u0309 n\u0103ng thanh toa\u0301n n\u01a1\u0323 pha\u0309i tra\u0309 theo th\u01b0\u0301 t\u01b0\u0323 \u01b0u ti\u00ean, nh\u01b0 kha\u0309 n\u0103ng tra\u0309 n\u01a1\u0323 ng\u00e2n sa\u0301ch Nha\u0300 n\u01b0\u01a1\u0301c, tra\u0309 n\u01a1\u0323 ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng, tra\u0309 n\u01a1\u0323 vay, n\u01a1\u0323 nha\u0300 cung c\u00e2\u0301p;<\/span><\/p>\n

– Kha\u0309 n\u0103ng thanh toa\u0301n cho chu\u0309 s\u01a1\u0309 h\u01b0\u0303u, \u0111\u00f4\u0301i v\u01a1\u0301i c\u00f4ng ty c\u00f4\u0309 ph\u00e2\u0300n c\u00e2\u0300n c\u00f4ng b\u00f4\u0301 ro\u0303 kha\u0309 n\u0103ng m\u00f4\u0303i c\u00f4\u0309 phi\u00ea\u0301u se\u0303 nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c bao nhi\u00ea\u0300u ti\u00ea\u0300n;<\/span><\/p>\n

– Th\u01a1\u0300i gian ti\u00ea\u0301n ha\u0300nh thanh toa\u0301n ca\u0301c khoa\u0309n n\u01a1\u0323 pha\u0309i tra\u0309 va\u0300 v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u.<\/span><\/p>\n

– Ly\u0301 do kh\u00f4ng so sa\u0301nh \u0111\u01b0\u01a1\u0323c th\u00f4ng tin ky\u0300 ba\u0301o ca\u0301o va\u0300 ky\u0300 so sa\u0301nh: Do ky\u0300 tr\u01b0\u01a1\u0301c doanh nghi\u00ea\u0323p tri\u0300nh ba\u0300y Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh theo nguy\u00ean t\u0103\u0301c cu\u0309a doanh nghi\u00ea\u0323p hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c; Ky\u0300 ba\u0301o ca\u0301o vi\u0300 doanh nghi\u00ea\u0323p chu\u00e2\u0309n bi\u0323 gia\u0309i th\u00ea\u0309, pha\u0301 sa\u0309n, ch\u00e2\u0301m d\u01b0\u0301t hoa\u0323t \u0111\u00f4\u0323ng theo quy\u00ea\u0301t \u0111i\u0323nh cu\u0309a c\u01a1 quan co\u0301 th\u00e2\u0309m quy\u00ea\u0300n (ghi ro\u0303 t\u00ean c\u01a1 quan, s\u00f4\u0301 quy\u00ea\u0301t \u0111i\u0323nh) ho\u0103\u0323c do Ban gia\u0301m \u0111\u00f4\u0301c co\u0301 d\u01b0\u0323 \u0111i\u0323nh theo v\u0103n ba\u0309n (s\u00f4\u0301, nga\u0300y, tha\u0301ng, n\u0103m) n\u00ean tri\u0300nh ba\u0300y Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh theo nguy\u00ean t\u0103\u0301c kha\u0301c.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u00e0 K\u1ebf to\u00e1n Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2211],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16302"}],"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=16302"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16302\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19033"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16302"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}