{"id":19847,"date":"2015-12-26T04:04:32","date_gmt":"2015-12-26T04:04:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19847"},"modified":"2016-12-05T09:02:05","modified_gmt":"2016-12-05T09:02:05","slug":"quy-dinh-ve-viec-cong-khai-bao-cao-tai-chinh-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19847","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p><\/div>\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 Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1.\u00a0Quy \u0111\u1ecbnh n\u1ed9i dung c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 31 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh<\/strong>\u00a0n\u1ed9i dung c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

“1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai th\u00f4ng tin thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f4ng khai quy\u1ebft to\u00e1n thu, chi t\u00e0i ch\u00ednh n\u0103m.<\/em><\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n c\u00f4ng khai m\u1ee5c \u0111\u00edch huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng g\u00f3p, m\u1ee9c huy \u0111\u1ed9ng, k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n thu, chi t\u1eebng kho\u1ea3n \u0111\u00f3ng g\u00f3p.<\/em><\/span><\/p>\n

4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f4ng khai c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/em><\/span><\/p>\n

b) K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/span><\/p>\n

c) Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9;<\/em><\/span><\/p>\n

d) Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><\/span><\/p>\n

\u0111) C\u00e1c n\u1ed9i dung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n khi c\u00f4ng khai ph\u1ea3i k\u00e8m theo b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n.”<\/em><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 32 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh h\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

“1. Vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Ph\u00e1t h\u00e0nh \u1ea5n ph\u1ea9m;<\/em><\/span><\/p>\n

b) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n;<\/em><\/span><\/p>\n

c) Ni\u00eam y\u1ebft;<\/em><\/span><\/p>\n

d) \u0110\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed;<\/em><\/span><\/p>\n

\u0111) C\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

2. H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n

3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a Nh\u00e2n d\u00e2n ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 120 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n, t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 h\u00ecnh th\u1ee9c, th\u1eddi h\u1ea1n c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u0129nh v\u1ef1c \u0111\u00f3.”<\/em><\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

\u0110i\u1ec1u 33 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

“1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m to\u00e1n th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 tr\u01b0\u1edbc khi c\u00f4ng khai.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n.<\/em><\/span><\/p>\n

3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n khi n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n k\u00e8m theo.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:\u00a0Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n 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 vi\u1ec7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":20078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2429],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19847"}],"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=19847"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20078"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19847"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}