{"id":19833,"date":"2015-12-22T03:24:10","date_gmt":"2015-12-22T03:24:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19833"},"modified":"2016-12-07T07:23:09","modified_gmt":"2016-12-07T07:23:09","slug":"cac-hanh-vi-bi-nghiem-cam-theo-luat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19833","title":{"rendered":"C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19899\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/cac-hanh-vi-bi-nghiem-cam-theo-luat-ke-toan-2015.jpg\" alt=\"C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo Lu\u1eadt k\u1ebf to\u00e1n 2015\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/cac-hanh-vi-bi-nghiem-cam-theo-luat-ke-toan-2015.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/cac-hanh-vi-bi-nghiem-cam-theo-luat-ke-toan-2015-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/luat-ke-toan-2015-luat-so-88-2015-qh13\/\">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. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf thu\u1ebf Centax<\/a> xin chia s\u1ebb <strong>C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">\u0110i\u1ec1u 13 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh <\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo lu\u1eadt k\u1ebf to\u00e1n 2015\u00a0bao g\u1ed3m: <em>&#8220;<\/em><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G<em>i\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 ho\u1eb7c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c.<\/em><\/span><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 ngo\u00e0i s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 n\u00e0y.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ki\u00eam l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 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.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 51 v\u00e0 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp hai h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh tr\u1edf l\u00ean ho\u1eb7c cung c\u1ea5p, c\u00f4ng b\u1ed1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eed d\u1ee5ng c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d trong t\u00ean g\u1ecdi c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e3 qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 ch\u1ea5m d\u1ee9t kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u00ea c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1, \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 cung c\u1ea5p, x\u00e1c nh\u1eadn th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sai s\u1ef1 th\u1eadt.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n.&#8221;<\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/ky-ke-toan-theo-luat-ke-toan-2015\/\">K\u1ef3 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2402],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19833"}],"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=19833"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19833\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19899"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19833"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}