{"id":30697,"date":"2017-07-08T11:10:56","date_gmt":"2017-07-08T11:10:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30697"},"modified":"2017-09-01T07:54:37","modified_gmt":"2017-09-01T07:54:37","slug":"thoi-han-luu-tru-tai-lieu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30697","title":{"rendered":"Th\u1eddi h\u1ea1n 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 th\u1eddi h\u1ea1n 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

Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/h2>\n

1.\u00a0Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 kho\u1ea3n 1, 2, 7 \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n
  2. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y B\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/li>\n
  3. Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb t\u00ednh t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp; t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh; t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, k\u1ebft th\u00fac d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, k\u1ebft th\u00fac d\u1ef1 \u00e1n; t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u00ednh t\u1eeb ng\u00e0y c\u00f3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ol>\n

    2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 5 n\u0103m<\/strong><\/span><\/h2>\n
      \n
    1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho kh\u00f4ng l\u01b0u trong t\u1eadp t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n
    2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng tr\u1ef1c ti\u1ebfp ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
    3. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 ph\u00e1p Lu\u1eadt kh\u00e1c quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef tr\u00ean 5 n\u0103m th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

      3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m<\/strong><\/span><\/h2>\n
        \n
      1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c b\u1ea3ng k\u00ea, b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft, c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00e1ng, qu\u00fd, n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o t\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n, bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef v\u00e0 t\u00e0i li\u1ec7u kh\u00e1c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
      2. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/li>\n
      3. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0, bao g\u1ed3m t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh thu\u1ed9c nh\u00f3m B, C.<\/span><\/li>\n
      4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn th\u00e0nh l\u1eadp, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, 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, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, k\u1ebft th\u00fac d\u1ef1 \u00e1n.<\/span><\/li>\n
      5. T\u00e0i li\u1ec7u li\u00ean quan t\u1ea1i \u0111\u01a1n v\u1ecb nh\u01b0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, h\u1ed3 s\u01a1 thanh tra, ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n
      6. C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
      7. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4, 5, 6 \u0110i\u1ec1u n\u00e0y m\u00e0 ph\u00e1p Lu\u1eadt kh\u00e1c quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef tr\u00ean 10 n\u0103m th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

        4. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n<\/strong><\/span><\/h2>\n
          \n
        1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n g\u1ed3m B\u00e1o c\u00e1o t\u1ed5ng quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n, B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ph\u00ea chu\u1ea9n; H\u1ed3 s\u01a1, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh thu\u1ed9c nh\u00f3m A, d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia; T\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/li>\n<\/ol>\n

          Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, do ng\u00e0nh ho\u1eb7c \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t s\u1eed li\u1ec7u, \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

            \n
          1. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/li>\n<\/ol>\n

            Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n do ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u ho\u1eb7c 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 c\u0103n c\u1ee9 v\u00e0o t\u00ednh s\u1eed li\u1ec7u v\u00e0 \u00fd ngh\u0129a l\u00e2u d\u00e0i c\u1ee7a t\u00e0i li\u1ec7u, th\u00f4ng tin \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ho\u1eb7c b\u1ed9 ph\u1eadn kh\u00e1c l\u01b0u tr\u1eef d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3n g\u1ed1c ho\u1eb7c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/p>\n

              \n
            1. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n ph\u1ea3i l\u00e0 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef tr\u00ean 10 n\u0103m cho \u0111\u1ebfn khi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb h\u1ee7y ho\u1ea1i t\u1ef1 nhi\u00ean.<\/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","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 th\u1eddi h\u1ea1n 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 Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. 1.\u00a0Th\u1eddi \u0111i\u1ec3m t\u00ednh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef..<\/p>\n","protected":false},"author":7,"featured_media":27322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4321,4325],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30697"}],"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=30697"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30697\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27322"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30697"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}