{"id":30690,"date":"2017-07-06T10:52:27","date_gmt":"2017-07-06T10:52:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30690"},"modified":"2017-07-03T11:00:59","modified_gmt":"2017-07-03T11:00:59","slug":"quy-dinh-ve-niem-phong-tam-giu-tich-thu-tai-lieu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30690","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n."},"content":{"rendered":"
\"Ngh\u1ecb<\/a>

Ngh\u1ecb \u0111\u1ecbnh 174\/2016 v\u1ec1 k\u1ebf to\u00e1n.<\/p><\/div>\n

Ngh\u1ecb \u0111\u1ecbnh 174\/2016\u00a0<\/a>quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eefng \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5c th\u1ec3 v\u1ec1ni\u00ean phong, t\u1ea1m gi\u1eef, t\u00edch thu\u00a0t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/h2>\n
    \n
  1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp “Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”. “Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i n\u00eau k\u1ebf to\u00e1n” ph\u1ea3i ghi r\u00f5: L\u00fd do, lo\u1ea1i t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u, k\u1ef3 k\u1ebf to\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb ni\u00eam phong. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) v\u00e0o “Bi\u00ean b\u1ea3n ni\u00eam phong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”.<\/span><\/li>\n
  2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”. “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n” ph\u1ea3i ghi r\u00f5: L\u00fd do, lo\u1ea1i t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u, k\u1ef3 k\u1ebf to\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu; n\u1ebfu t\u1ea1m gi\u1eef th\u00ec ghi r\u00f5 th\u1eddi gian s\u1eed d\u1ee5ng, th\u1eddi gian tr\u1ea3 l\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n

    Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) v\u00e0o “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n”, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef ho\u1eb7c b\u1ecb t\u1ecbch thu. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u1eadp tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i in ra gi\u1ea5y v\u00e0 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/a><\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o \u00a0b\u00e0i vi\u1ebft:<\/span><\/p>\n

    C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/span><\/p>\n

    Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ngh\u1ec9 m\u00e1t cho nh\u00e2n vi\u00ean n\u0103m 2017.<\/a><\/span><\/p>\n

    Nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ngh\u1ecb \u0111\u1ecbnh 174\/2016\u00a0quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eefng \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5c th\u1ec3 v\u1ec1ni\u00ean phong, t\u1ea1m gi\u1eef, t\u00edch thu\u00a0t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y qua b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. C\u01a1..<\/p>\n","protected":false},"author":7,"featured_media":29815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4318,4319,4320],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30690"}],"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=30690"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30690\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29815"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30690"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}