{"id":19831,"date":"2015-12-22T03:20:19","date_gmt":"2015-12-22T03:20:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19831"},"modified":"2016-12-07T07:24:53","modified_gmt":"2016-12-07T07:24:53","slug":"ky-ke-toan-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19831","title":{"rendered":"K\u1ef3 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"K\u1ef3<\/h2>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb K\u1ef3 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1. K\u1ef3 k\u1ebf to\u00e1n g\u1ed3m k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/h2>\n

a) K\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ch\u1ecdn k\u1ef3 k\u1ebf to\u00e1n n\u0103m l\u00e0 12 th\u00e1ng tr\u00f2n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd tr\u01b0\u1edbc n\u0103m sau v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

b) K\u1ef3 k\u1ebf to\u00e1n qu\u00fd l\u00e0 03 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 th\u00e1ng \u0111\u1ea7u qu\u00fd \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng cu\u1ed1i qu\u00fd;<\/span><\/p>\n

c) K\u1ef3 k\u1ebf to\u00e1n th\u00e1ng l\u00e0 01 th\u00e1ng, t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y 01 \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/span><\/p>\n

2. K\u1ef3 k\u1ebf to\u00e1n theo lu\u1eadt k\u1ebf to\u00e1n 2015\u00a0c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/h2>\n

a) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) K\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi b\u1ecb chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n<\/span><\/h2>\n

C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng t\u00ednh t\u1eeb \u0111\u1ea7u ng\u00e0y k\u1ef3 k\u1ebf to\u00e1n n\u0103m, k\u1ef3 k\u1ebf to\u00e1n qu\u00fd, k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

4. \u00a0Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 90 ng\u00e0y<\/span><\/strong><\/span><\/h2>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m ti\u1ebfp theo ho\u1eb7c c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i ng\u1eafn h\u01a1n 15 th\u00e1ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:\u00a0<\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh, ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt k\u1ebf to\u00e1n 2015 v\u1edbi r\u1ea5t nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc K\u1ef3 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19895,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2401],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19831"}],"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=19831"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19831\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19895"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19831"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}