{"id":18838,"date":"2015-11-23T12:06:36","date_gmt":"2015-11-23T12:06:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18838"},"modified":"2015-11-23T08:03:24","modified_gmt":"2015-11-23T08:03:24","slug":"cam-doanh-nghiep-lap-2-he-thong-so-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18838","title":{"rendered":"C\u1ea5m doanh nghi\u1ec7p l\u1eadp 2 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n"},"content":{"rendered":"

\"C\u1ea5m<\/h2>\n

Chi\u1ec1u 20-11, v\u1edbi \u0111a s\u1ed1 phi\u1ebfu t\u00e1n th\u00e0nh, Qu\u1ed1c h\u1ed9i \u0111\u00e3 bi\u1ec3u quy\u1ebft th\u00f4ng qua Lu\u1eadt K\u1ebf to\u00e1n (s\u1eeda \u0111\u1ed5i). K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1eed nh\u1eefng n\u1ed9i dung ch\u00ednh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n (s\u1eeda \u0111\u1ed5i) c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

Lu\u1eadt K\u1ebf to\u00e1n (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh r\u00f5 v\u1ec1 c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m (\u0110i\u1ec1u 13). C\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m g\u1ed3m: Gi\u1ea3 m\u1ea1o, khai man ho\u1eb7c th\u1ecfa thu\u1eadn, \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c gi\u1ea3 m\u1ea1o, khai man, t\u1ea9y x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c; C\u1ed1 \u00fd, th\u1ecfa thu\u1eadn ho\u1eb7c \u00e9p bu\u1ed9c ng\u01b0\u1eddi kh\u00e1c cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt; \u0110\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

Lu\u1eadt c\u0169ng c\u1ea5m h\u1ee7y b\u1ecf ho\u1eb7c c\u1ed1 \u00fd l\u00e0m h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n l\u01b0u tr\u1eef quy \u0111\u1ecbnh nh\u01b0 t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt, ban h\u00e0nh, c\u00f4ng b\u1ed1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n, mua chu\u1ed9c, \u0111e d\u1ecda, tr\u00f9 d\u1eadp, \u00e9p bu\u1ed9c ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt.<\/span><\/p>\n

Theo Lu\u1eadt K\u1ebf to\u00e1n (s\u1eeda \u0111\u1ed5i), c\u1ea5m b\u1ed1 tr\u00ed ho\u1eb7c thu\u00ea ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 51 v\u00e0 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt, c\u1ea5m thu\u00ea, m\u01b0\u1ee3n, cho thu\u00ea, cho m\u01b0\u1ee3n ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, Lu\u1eadt c\u0169ng quy \u0111\u1ecbnh r\u00f5 nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n (\u0110i\u1ec1u 52) g\u1ed3m: Ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean; Ng\u01b0\u1eddi b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; Ng\u01b0\u1eddi \u0111ang ph\u1ea3i \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/p>\n

Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n; Ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; Ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9 ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i v\u1ec1 kinh t\u1ebf, v\u1ec1 ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch.<\/span><\/p>\n

Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, c\u1ee7a gi\u00e1m \u0111\u1ed1c, t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 c\u1ee7a c\u1ea5p ph\u00f3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, ph\u00f3 gi\u00e1m \u0111\u1ed1c, ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

Ng\u01b0\u1eddi \u0111ang l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi mua, b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb trong doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

Theo b\u00e1o c\u00e1o th\u1ea9m tra c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb xem x\u00e9t quy \u0111\u1ecbnh c\u1ea5m doanh nghi\u1ec7p l\u1eadp 2 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00ec y\u00eau c\u1ea7u c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i cho r\u1eb1ng, \u0111\u1ec3 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng ngo\u00e0i h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f2n l\u1eadp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 vay v\u1ed1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u1ea5u th\u1ea7u, th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh… Do \u0111\u00f3, Lu\u1eadt c\u1ea7n c\u00f3 quy \u0111\u1ecbnh c\u1ea5m h\u00e0nh vi n\u00e0y.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 thanh tra k\u1ebf to\u00e1n, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i cho r\u1eb1ng, ho\u1ea1t \u0111\u1ed9ng thanh tra c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c c\u01a1 quan thanh tra \u0111\u1ec1u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Do \u0111\u00f3, D\u1ef1 Lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c c\u01a1 quan thanh tra Nh\u00e0 n\u01b0\u1edbc, thanh tra t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m to\u00e1n. \u0110\u1ed3ng th\u1eddi, \u0110i\u1ec3m h, Kho\u1ea3n 2, \u0110i\u1ec1u 71 Lu\u1eadt K\u1ebf to\u00e1n (s\u1eeda \u0111\u1ed5i) \u0111\u00e3 quy \u0111\u1ecbnh B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 nhi\u1ec7m v\u1ee5 \u201cThanh tra, ki\u1ec3m tra, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n\u201d. V\u00ec v\u1eady, kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i b\u1ed5 sung quy \u0111\u1ecbnh ri\u00eang v\u1ec1 thanh tra k\u1ebf to\u00e1n.<\/span><\/p>\n

Theo\u00a0D\u00e2n Tr\u00ed<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Chi\u1ec1u 20-11, v\u1edbi \u0111a s\u1ed1 phi\u1ebfu t\u00e1n th\u00e0nh, Qu\u1ed1c h\u1ed9i \u0111\u00e3 bi\u1ec3u quy\u1ebft th\u00f4ng qua Lu\u1eadt K\u1ebf to\u00e1n (s\u1eeda \u0111\u1ed5i) theo \u0111\u00f3 quy \u0111\u1ecbnh c\u1ea5m doanh nghi\u1ec7p l\u1eadp 2 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n …<\/p>\n","protected":false},"author":7,"featured_media":18862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2261],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18838"}],"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=18838"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18862"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18838"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}