{"id":29988,"date":"2017-03-04T23:49:52","date_gmt":"2017-03-04T23:49:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29988"},"modified":"2017-09-06T01:59:21","modified_gmt":"2017-09-06T01:59:21","slug":"cong-van-so-1594btc-cdkt-huong-dan-kinh-doanh-dich-vu-ke-toan-nam-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29988","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1594\/BTC \u2013C\u0110KT h\u01b0\u1edbng d\u1eabn kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2017."},"content":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc c\u00f4ng v\u0103n s\u1ed1 1594\/BTC – C\u0110KT h\u01b0\u1edbng d\u1eabn kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2017 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/h1>\n

 <\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 1594\/BTC-C\u0110KT<\/span>
\n V\/v kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2017<\/em><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 08 <\/em>th\u00e1ng<\/em> 0<\/em>2 n\u0103m 2017<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K<\/strong>\u00ednh g\u1eedi:<\/strong> C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/span><\/p>\n

Ng\u00e0y 20\/11\/2015, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 (Lu\u1eadt k\u1ebf to\u00e1n 2015) thay th\u1ebf Lu\u1eadt k\u1ebf to\u00e1n 2003, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt, kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u.<\/span><\/p>\n

Do ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n do \u0111\u00f3 ch\u1ec9 c\u00f3 nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ch\u1ec9 c\u00f3 nh\u1eefng k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (l\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n) m\u1edbi \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt.<\/span><\/p>\n

Do \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ee7a Lu\u1eadt (t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 73) cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/01\/2017 c\u00f3 24 th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n \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 n\u00ean t\u1eeb 01\/01\/2017 \u0111\u1ebfn 31\/12\/2018, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p \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 m\u00e0 c\u00f2n c\u1ea3 c\u00e1c doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/01\/2017 v\u1eabn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n 2003.<\/span><\/p>\n

\u0110\u1ec3 c\u00f3 th\u00f4ng tin cung c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u l\u1ef1a ch\u1ecdn \u0111\u00fang c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, hi\u1ec7n nay B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng khai v\u00e0 c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 (t\u1ea1i \u0111\u1ecba ch\u1ec9 www.mof.gov.vn\/K\u1ebf to\u00e1n ki\u1ec3m to\u00e1n\/C\u00f4ng khai danh s\u00e1ch k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p k\u1ebf to\u00e1n) danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p ho\u1eb7c h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2017 trong \u0111\u00f3 bao g\u1ed3m t\u00ean c\u1ee7a t\u1eebng k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1eebng doanh nghi\u1ec7p\/h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 s\u1ebd b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh do vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110\u1ec3 g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o vi\u1ec7c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb Qu\u00fd C\u1ee5c Thu\u1ebf qu\u00e1n tri\u1ec7t c\u00e1c Chi c\u1ee5c Thu\u1ebf khi nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb th\u00ec c\u0103n c\u1ee9 v\u00e0o danh s\u00e1ch do B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n) bi\u1ebft \u0111\u1ec3 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n khi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb Qu\u00fd C\u1ee5c thu\u1ebf ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – L\u00e3nh \u0111\u1ea1o B\u1ed9 (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n – T\u1ed5ng c\u1ee5c thu\u1ebf;<\/span>
\n – V\u1ee5 Ph\u00e1p ch\u1ebf;<\/span>
\n – L\u01b0u: VT, C\u0110KT.(70)<\/span><\/td>\n		\n

TL. B\u1ed8 TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Tr\u1ecbnh \u0110\u1ee9c Vinh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc c\u00f4ng v\u0103n s\u1ed1 1594\/BTC – C\u0110KT h\u01b0\u1edbng d\u1eabn kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2017 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.   B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1:..<\/p>\n","protected":false},"author":7,"featured_media":29989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4189,4363,4364],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29988"}],"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=29988"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29989"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29988"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}