{"id":31670,"date":"2019-02-21T01:30:13","date_gmt":"2019-02-21T01:30:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31670"},"modified":"2019-02-22T04:08:25","modified_gmt":"2019-02-22T04:08:25","slug":"thong-tu-75-2015-tt-btc-sua-doi-bo-sung-dieu-128-thong-tu-200-2014-tt-btc-ngay-22-12-2014-huong-dan-che-do-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31670","title":{"rendered":"Th\u00f4ng t\u01b0 75\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 128 th\u00f4ng t\u01b0 200\/2014\/tt-btc ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/b>
\n——-<\/strong><\/b><\/p>\n

S\u1ed1: 75\/2015\/TT-BTC<\/td>\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><\/b><\/p>\n

H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 05 n\u0103m 2015<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/b><\/p>\n

TH\u00d4NG T\u01af<\/strong><\/b><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG \u0110I\u1ec0U 128 TH\u00d4NG T\u01af 200\/2014\/TT-BTC NG\u00c0Y 22\/12\/2014<\/strong><\/b><\/p>\n

\u00a0H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N DOANH NGHI\u1ec6P<\/strong><\/b><\/p>\n

\u00a0<\/strong><\/b><\/p>\n

\u00a0<\/strong><\/b><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2003;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110- CP ng\u00e0y 31 th\u00e1ng 05 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n,<\/em><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/em><\/p>\n

\u00a0<\/strong><\/b><\/p>\n

\u00a0<\/strong><\/b>\u0110i\u1ec1u 1.<\/strong><\/b>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 128<\/strong><\/b>\u00a0Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 1\/1\/2015.<\/p>\n

Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 n\u0103m 2015 theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2016\/Q\u0110-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ho\u1eb7c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Ri\u00eang b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2015 ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf cho Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2006\/Q\u0110-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 244\/2009\/TT-BTC ng\u00e0y 31\/12\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Nh\u1eefng n\u1ed9i dung t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam kh\u00f4ng tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c. Nh\u1eefng quy \u0111\u1ecbnh tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec1u b\u00e3i b\u1ecf.<\/p>\n

Tr\u01b0\u1edbc khi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ban h\u00e0nh, khuy\u1ebfn kh\u00edch (nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c) \u0111\u01a1n v\u1ecb tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 210\/2009\/TT-BTC ng\u00e0y 6\/11\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u1ec1 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thuy\u1ebft minh th\u00f4ng tin \u0111\u1ed1i v\u1edbi c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh”.<\/p>\n

\u0110i\u1ec1u 2.<\/strong><\/b>\u00a0Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 14 th\u00e1ng 7 n\u0103m 2015.<\/p>\n\n\n\n
\u00a0N\u01a1i nh\u1eadn:
\n<\/em><\/strong><\/b>– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng TW \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9;
\n– T\u00f2a \u00e1n NDTC;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n– UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
\n– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n – B\u1ed9 T\u01b0 ph\u00e1p
\n– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
\n– C\u00e1c TCT, t\u1eadp \u0111o\u00e0n kinh t\u1ebf;
\n– C\u00f4ng b\u00e1o;
\n– V\u1ee5 Ph\u00e1p ch\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;
\n– Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;
\n– L\u01b0u: VT, V\u1ee5 C\u0110KT.<\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/b><\/p>\n

Tr\u1ea7n Xu\u00e2n H\u00e0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——- S\u1ed1: 75\/2015\/TT-BTC 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 —————————– H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 05 n\u0103m 2015 \u00a0 TH\u00d4NG T\u01af S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG \u0110I\u1ec0U 128 TH\u00d4NG T\u01af 200\/2014\/TT-BTC NG\u00c0Y 22\/12\/2014 \u00a0H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N DOANH NGHI\u1ec6P \u00a0 \u00a0..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31670"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31670"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31670\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31670"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}