{"id":19865,"date":"2015-12-24T05:10:51","date_gmt":"2015-12-24T05:10:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19865"},"modified":"2016-12-07T07:03:26","modified_gmt":"2016-12-07T07:03:26","slug":"quy-dinh-hanh-nghe-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19865","title":{"rendered":"Quy \u0111\u1ecbnh h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/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 thu\u1ebf Centax<\/a> xin chia s\u1ebb Quy \u0111\u1ecbnh h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Nh\u1eefng doanh nghi\u1ec7p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh n\u00e0y c\u00f9ng c\u00e1c b\u1ea1n:<\/span><\/p>\n

1.<\/strong>\u00a0\u0110\u0103<\/strong>ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u00a0<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 58 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111<\/strong>\u0103<\/strong>ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/strong><\/span><\/p>\n

“1. Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n qua doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1;<\/em><\/span><\/p>\n

b) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1eeb 36 th\u00e1ng tr\u1edf l\u00ean k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc;<\/em><\/span><\/p>\n

c) Tham gia \u0111\u1ea7y \u0111\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c c\u1ea5p v\u00e0 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

3. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m to\u00e0n b\u1ed9 th\u1eddi gian cho m\u1ed9t doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m vi\u1ec7c t\u1ea1i h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

4. Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n g\u1ed3m:<\/em><\/span><\/p>\n

a) C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c; s\u0129 quan, qu\u00e2n nh\u00e2n chuy\u00ean nghi\u1ec7p, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c qu\u1ed1c ph\u00f2ng, C\u00f4ng an nh\u00e2n d\u00e2n.<\/em><\/span><\/p>\n

b) Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n, 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 \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n m\u1ed9t trong c\u00e1c t\u1ed9i x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf 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; ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, \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

c) Ng\u01b0\u1eddi \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i ph\u1ea1m nghi\u00eam tr\u1ecdng x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch;<\/em><\/span><\/p>\n

d) Ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n m\u00e0 ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 06 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00e1c;<\/em><\/span><\/p>\n

\u0111) Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.”<\/em><\/span><\/p>\n

2.\u00a0Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 59 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo c\u00e1c lo\u1ea1i h\u00ecnh sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/em><\/span><\/p>\n

b) C\u00f4ng ty h\u1ee3p danh;<\/em><\/span><\/p>\n

c) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/em><\/span><\/p>\n

2. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \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.<\/em><\/span><\/p>\n

3. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

4. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) G\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/em><\/span><\/p>\n

b) Th\u00e0nh l\u1eadp chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i;<\/em><\/span><\/p>\n

c) Cung c\u1ea5p d\u1ecbch v\u1ee5 qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam :<\/span><\/p>\n

Nh\u1eefng thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Nh\u1eefng doanh nghi\u1ec7p h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. Quy \u0111\u1ecbnh h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2415],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19865"}],"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=19865"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19865\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19965"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19865"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}