{"id":19835,"date":"2015-12-22T03:34:37","date_gmt":"2015-12-22T03:34:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19835"},"modified":"2016-12-07T07:21:02","modified_gmt":"2016-12-07T07:21:02","slug":"quy-dinh-ve-chung-tu-ke-toan-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19835","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"Quy<\/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 thu\u1ebf Centax<\/a> xin chia s\u1ebb\u00a0Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015 gi\u00e0nh h\u1eb3n 1 ch\u01b0\u01a1ng \u0111\u1ec3 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Bao g\u1ed3m nh\u1eefng quy \u0111\u1ecbnh sau:<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 \u00a0n\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

“a) T\u00ean v\u00e0 s\u1ed1 hi\u1ec7u c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/em><\/p>\n

b) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/em><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/em><\/p>\n

d) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/em><\/p>\n

\u0111) N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/em><\/p>\n

e) S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ghi b\u1eb1ng s\u1ed1; t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 thu, chi ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef;<\/span><\/em><\/p>\n

g) Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean c\u1ee7a ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.”<\/span><\/em><\/p>\n

Ngo\u00e0i nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh tr\u00ean, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f3 th\u00eam nh\u1eefng n\u1ed9i dung kh\u00e1c theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 17 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

“- Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a m\u00e0 kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh truy\u1ec1n qua m\u1ea1ng m\u00e1y t\u00ednh, m\u1ea1ng vi\u1ec5n th\u00f4ng ho\u1eb7c tr\u00ean v\u1eadt mang tin nh\u01b0 b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, c\u00e1c lo\u1ea1i th\u1ebb thanh to\u00e1n.<\/span><\/em><\/p>\n

– Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt v\u00e0 b\u1ea3o to\u00e0n d\u1eef li\u1ec7u, th\u00f4ng tin trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef; ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, ki\u1ec3m tra ch\u1ed1ng c\u00e1c h\u00ecnh th\u1ee9c l\u1ee3i d\u1ee5ng khai th\u00e1c, x\u00e2m nh\u1eadp, sao ch\u00e9p, \u0111\u00e1nh c\u1eafp ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u1edf d\u1ea1ng nguy\u00ean b\u1ea3n m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c t\u1ea1o ra, g\u1eedi \u0111i ho\u1eb7c nh\u1eadn nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ee7 thi\u1ebft b\u1ecb ph\u00f9 h\u1ee3p \u0111\u1ec3 s\u1eed d\u1ee5ng.<\/span><\/em><\/p>\n

– Khi ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00f3, ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i v\u00e0 ki\u1ec3m tra, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n.”<\/span><\/em><\/p>\n

3. \u00a0Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 18 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0l\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

” – C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.<\/span><\/em><\/p>\n

\u00a0– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu. Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 m\u1eabu th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/em><\/p>\n

\u00a0– N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat m\u1ef1c, s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o. Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. Khi vi\u1ebft sai ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/span><\/em><\/p>\n

\u00a0– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh th\u00ec n\u1ed9i dung c\u00e1c li\u00ean ph\u1ea3i gi\u1ed1ng nhau.<\/span><\/em><\/p>\n

\u00a0– Ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/em><\/p>\n

\u00a0– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17, kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c in ra gi\u1ea5y v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng in ra gi\u1ea5y m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.”<\/span><\/em><\/p>\n

4. Quy \u0111\u1ecbnh v\u1ec1 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 19 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“- Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng lo\u1ea1i m\u1ef1c kh\u00f4ng phai. Kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c m\u00e0u \u0111\u1ecf ho\u1eb7c \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi khi\u1ebfm th\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/em><\/p>\n

\u00a0– Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd. Nghi\u00eam c\u1ea5m k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung ch\u1ee9ng t\u1eeb thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd.<\/span><\/em><\/p>\n

\u00a0– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n chi ti\u1ec1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n duy\u1ec7t chi v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 chi ti\u1ec1n ph\u1ea3i k\u00fd theo t\u1eebng li\u00ean.<\/span><\/em><\/p>\n

\u00a0– Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.”<\/span><\/em><\/p>\n

5. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 20 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“- H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

\u00a0– N\u1ed9i dung, h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, tr\u00ecnh t\u1ef1 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.”<\/span><\/em><\/p>\n

6.\u00a0Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 21 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“- Th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/em><\/p>\n

\u00a0– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo n\u1ed9i dung kinh t\u1ebf, theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 b\u1ea3o qu\u1ea3n an to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

– Ch\u1ec9 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u1edbi c\u00f3 quy\u1ec1n t\u1ea1m gi\u1eef, t\u1ecbch thu ho\u1eb7c ni\u00eam phong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i sao ch\u1ee5p ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea1m gi\u1eef, b\u1ecb t\u1ecbch thu, k\u00fd x\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb sao ch\u1ee5p v\u00e0 giao b\u1ea3n sao ch\u1ee5p cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; \u0111\u1ed3ng th\u1eddi l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/span><\/em><\/p>\n

– C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n, ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ecb ni\u00eam phong v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.”<\/span><\/em><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:\u00a0C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m theo 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 Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19903,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2404],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19835"}],"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=19835"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19835\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19903"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19835"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}