{"id":30695,"date":"2017-07-07T11:01:10","date_gmt":"2017-07-07T11:01:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30695"},"modified":"2017-09-01T07:55:55","modified_gmt":"2017-09-01T07:55:55","slug":"quy-dinh-ve-luu-tru-tai-lieu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30695","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u tr\u1eef 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\u1ec1 l\u01b0u tr\u1eef\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 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/h2>\n

1. Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef<\/strong><\/span><\/h2>\n

Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef bao g\u1ed3m:<\/span><\/p>\n

    \n
  1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n
  2. S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/span><\/li>\n
  3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh; b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch; b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch.<\/span><\/li>\n
  4. T\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng; b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb; h\u1ed3 s\u01a1, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ki\u1ec3m tra, thanh tra, gi\u00e1m s\u00e1t, ki\u1ec3m to\u00e1n; bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn, ph\u00e2n ph\u1ed1i c\u00e1c qu\u1ef9 t\u1eeb l\u1ee3i nhu\u1eadn; c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t s\u00e1p nh\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed, v\u1ed1n, qu\u1ef9; t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 kh\u00e1c \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c.<\/span><\/li>\n<\/ol>\n

    2. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
      \n
    1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt cho t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/li>\n<\/ol>\n

      a) T\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 c\u00f3 m\u1ed9t b\u1ea3n ch\u00ednh nh\u01b0ng c\u1ea7n ph\u1ea3i l\u01b0u tr\u1eef \u1edf nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u00ec ngo\u00e0i \u0111\u01a1n v\u1ecb l\u01b0u b\u1ea3n ch\u00ednh, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p.<\/span><\/p>\n

      b) Trong th\u1eddi gian t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb t\u1ea1m gi\u1eef, t\u1ecbch thu theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p k\u00e8m theo “Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i li\u1ec7u k\u1ebf to\u00e1n” theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

      c) T\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t, b\u1ecb h\u1ee7y ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u00e0i – li\u1ec7u k\u1ebf to\u00e1n l\u00e0 b\u1ea3n sao ch\u1ee5p. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng sao ch\u1ee5p \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i l\u01b0u tr\u1eef “Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 sao ch\u1ee5p \u0111\u01b0\u1ee3c”.<\/span><\/p>\n

      2.\u00a0<\/span>T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 t\u1eebng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u01b0ng v\u1eabn ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n \u0111\u1ea7y \u0111\u1ee7, an to\u00e0n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.<\/span><\/p>\n

      3. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1eb1ng gi\u1ea5y hay tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o an to\u00e0n, \u0111\u1ea7y \u0111\u1ee7, b\u1ea3o m\u1eadt v\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c th\u00f4ng tin khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

      4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, c\u00f3 h\u1ec7 th\u1ed1ng, ph\u1ea3i ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp th\u00e0nh t\u1eebng b\u1ed9 h\u1ed3 s\u01a1 ri\u00eang theo th\u1ee9 t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

      5. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, minh b\u1ea1ch cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt. C\u00e1c c\u01a1 quan \u0111\u01b0\u1ee3c cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1eef g\u00ecn, b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span><\/p>\n

      3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n
        \n
      1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef ph\u1ea3i \u0111\u01b0\u1ee3c in ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/span><\/li>\n<\/ol>\n

        C\u00e1c \u0111\u01a1n v\u1ecb trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc (tr\u1eeb \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p) n\u1ebfu l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec v\u1eabn ph\u1ea3i in s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ra gi\u1ea5y v\u00e0 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh. Vi\u1ec7c in ra gi\u1ea5y ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh. C\u00e1c \u0111\u01a1n v\u1ecb thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

          \n
        1. Khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra, thanh tra, gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m in ra gi\u1ea5y c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng (ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n) v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 cung c\u1ea5p theo th\u1eddi h\u1ea1n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ol>\n

          4. N\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n
            \n
          1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i kho c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ea7y \u0111\u1ee7 thi\u1ebft b\u1ecb b\u1ea3o qu\u1ea3n v\u00e0 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt.<\/span><\/li>\n<\/ol>\n

            Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn ho\u1eb7c kho l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec c\u00f3 th\u1ec3 thu\u00ea t\u1ed5 ch\u1ee9c, c\u01a1 quan l\u01b0u tr\u1eef th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt.<\/span><\/p>\n

              \n
            1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh v\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c l\u01b0u tr\u1eef t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng t\u1ea1i vi\u1ec7t Nam, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh n\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
            2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3 ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t, k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c k\u1ebft th\u00fac d\u1ef1 \u00e1n.<\/span><\/li>\n
            3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c t\u1ea1i n\u01a1i do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n
            4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chia, t\u00e1ch: N\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u00e2n chia \u0111\u01b0\u1ee3c cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb m\u1edbi; n\u1ebfu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng ph\u00e2n chia \u0111\u01b0\u1ee3c th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia ho\u1eb7c b\u1ecb t\u00e1ch ho\u1eb7c t\u1ea1i n\u01a1i do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh chia, t\u00e1ch \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chia \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec l\u01b0u tr\u1eef t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e1ch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb b\u1ecb t\u00e1ch, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.<\/span><\/li>\n
            5. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec l\u01b0u tr\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn s\u00e1p nh\u1eadp ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/span><\/li>\n
            6. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 an ninh, qu\u1ed1c ph\u00f2ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt li\u00ean quan.<\/span><\/li>\n<\/ol>\n

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

               <\/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\u1ec1 l\u01b0u tr\u1eef\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 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. 1. Lo\u1ea1i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u..<\/p>\n","protected":false},"author":7,"featured_media":30711,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4321,4322,4323,4324],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30695"}],"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=30695"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30695\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30711"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30695"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}