{"id":19857,"date":"2015-12-24T04:50:21","date_gmt":"2015-12-24T04:50:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19857"},"modified":"2016-12-07T07:11:28","modified_gmt":"2016-12-07T07:11:28","slug":"quy-dinh-ve-to-chuc-bo-may-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19857","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"Quy<\/span><\/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 Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/span><\/h2>\n

\u0110i\u1ec1u 49 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c\u00a0T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

2. Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.”<\/em><\/span><\/p>\n

2.\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 50 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong> quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu\u00ea doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/span><\/p>\n

2. B\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y; tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/em><\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a nh\u1eefng sai ph\u1ea1m do m\u00ecnh g\u00e2y ra; ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi \u0111\u1ed1i v\u1edbi nh\u1eefng sai ph\u1ea1m do ng\u01b0\u1eddi kh\u00e1c g\u00e2y ra nh\u01b0ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh.<\/em><\/span><\/p>\n

\u00a04. T\u1ed5 ch\u1ee9c ki\u1ec3m tra k\u1ebf to\u00e1n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi.”<\/em><\/span><\/p>\n

3. Quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n<\/span><\/h2>\n

\u0110i\u1ec1u 51 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong> quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/em><\/span><\/p>\n

b) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

3. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh. Khi thay \u0111\u1ed5i ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u0169 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e0n giao c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n m\u1edbi. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u0169 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong th\u1eddi gian m\u00ecnh l\u00e0m k\u1ebf to\u00e1n<\/em>.”<\/span><\/p>\n

4. Quy \u0111\u1ecbnh nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n<\/span><\/h2>\n

\u0110i\u1ec1u 52\u00a0Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong> quy \u0111\u1ecbnh nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n bao g\u1ed3m:<\/span><\/p>\n

“1. 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 ch\u1ea5p h\u00e0nh bi\u1ec7n ph\u00e1p \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c.<\/em><\/span><\/p>\n

2. 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 \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; 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 x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u1ed9i ph\u1ea1m 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.<\/em><\/span><\/p>\n

3. 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.<\/em><\/span><\/p>\n

4. 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.”<\/em><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax chia s\u1ebb b\u00e0i vi\u1ebft. Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19969,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2417],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19857"}],"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=19857"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19857\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19969"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19857"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam :Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n