{"id":31680,"date":"2019-02-25T01:30:20","date_gmt":"2019-02-25T01:30:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31680"},"modified":"2019-02-22T03:09:51","modified_gmt":"2019-02-22T03:09:51","slug":"thong-tu-34-2011-tt-btc-sua-doi-thong-tu-so-228-2009-tt-btc-cua-bo-tai-chinh-huong-dan-che-do-trich-lap-va-su-dung-cac-khoan-du-phong-giam-gia-hang-ton-kho-ton-that-cac-khoan-dau-tu-tai-chinh-no-pha","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31680","title":{"rendered":"Th\u00f4ng t\u01b0 34\/2011\/TT-BTC s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp t\u1ea1i doanh nghi\u1ec7p"},"content":{"rendered":"\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/b><\/p>\n

—————–<\/p>\n

S\u1ed1: 34\/2011\/TT-BTC<\/td>\n

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T\u00a0NAM<\/strong><\/b><\/p>\n

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh Ph\u00fac<\/strong><\/b><\/p>\n

—————————–<\/p>\n

H\u00e0 N\u1ed9i, ng\u00e0y 14\u00a0\u00a0th\u00e1ng 03\u00a0\u00a0n\u0103m 2011<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

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

S\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC<\/strong><\/b><\/p>\n

ng\u00e0y 7 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp t\u1ea1i doanh nghi\u1ec7p<\/strong><\/b><\/p>\n

——————————————-<\/strong><\/b><\/p>\n

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

– C\u0103n c\u1ee9 Lu\u1eadt ch\u1ee9ng kho\u00e1n;<\/p>\n

– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 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 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n

– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 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;<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp t\u1ea1i doanh nghi\u1ec7p (g\u1ecdi t\u1eaft l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC) nh\u01b0 sau:<\/p>\n

\u0110i\u1ec1u 1.<\/strong><\/b>\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/p>\n

B\u00e3i b\u1ecf kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC.<\/p>\n

\u0110i\u1ec1u 2.<\/strong><\/b>\u00a0T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2011. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/p>\n

\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/b><\/p>\n

– Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c Ph\u00f3 TTCP;<\/p>\n

– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c ban c\u1ee7a \u0110\u1ea3ng;<\/p>\n

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/p>\n

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/p>\n

– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/p>\n

– Vi\u1ec7n Ki\u1ec3m s\u00e1t Nh\u00e2n d\u00e2n t\u1ed1i cao;<\/p>\n

– To\u00e0 \u00e1n Nh\u00e2n d\u00e2n t\u1ed1i cao;<\/p>\n

– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/p>\n

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7; VP BC\u0110 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng TW;<\/p>\n

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/p>\n

– UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh,\u00a0\u00a0th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/p>\n

– Website Ch\u00ednh ph\u1ee7; C\u00f4ng b\u00e1o;<\/p>\n

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/p>\n

– C\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, H\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n VN, H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 VN (VACPA)<\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n

– L\u01b0u: VT, C\u1ee5c TCDN.<\/td>\n

\n

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

TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/b><\/p>\n

(\u0110\u00e3 k\u00fd)<\/em><\/p>\n

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

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

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

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

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

Tr\u1ea7n V\u0103n Hi\u1ebfu<\/strong><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH —————– S\u1ed1: 34\/2011\/TT-BTC C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T\u00a0NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh Ph\u00fac —————————– H\u00e0 N\u1ed9i, ng\u00e0y 14\u00a0\u00a0th\u00e1ng 03\u00a0\u00a0n\u0103m 2011 \u00a0 \u00a0 TH\u00d4NG T\u01af S\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0..<\/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\/31680"}],"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=31680"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31680\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31680"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}