{"id":8691,"date":"2015-08-14T00:17:42","date_gmt":"2015-08-14T00:17:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8691"},"modified":"2015-08-17T10:25:20","modified_gmt":"2015-08-17T10:25:20","slug":"du-thao-thong-tu-thay-doi-che-do-ke-toan-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8691","title":{"rendered":"D\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 05\/8\/2015, B\u1ed9 t\u00e0i ch\u00ednh \u0111\u01b0a ra th\u00f4ng t\u01b0 d\u1ef1 th\u1ea3o thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, 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 48\/2006\/Q\u0110-BTC ng\u00e0y 14\/9\/2006 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 138\/2011\/TT-BTC ng\u00e0y 4\/10\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

M\u1ed9<\/strong>t s<\/strong>\u1ed1<\/strong> \u0111<\/strong>i<\/strong>\u1ec3<\/strong>m m<\/strong>\u1edbi \u0111\u00e1ng<\/strong> l<\/strong>\u01b0<\/strong>u <\/strong>\u00fd<\/strong> v<\/strong>\u1ec1<\/strong> ch<\/strong>\u1ebf<\/strong> \u0111<\/strong>\u1ed9<\/strong> k<\/strong>\u1ebf<\/strong> to<\/strong>\u00e1<\/strong>n doanh nghi<\/strong>\u1ec7<\/strong>p nh<\/strong>\u1ecf<\/strong> v<\/strong>\u00e0<\/strong> v<\/strong>\u1eeb<\/strong>a:<\/strong><\/span><\/p>\n

Nguy\u00ean t\u1eafc ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh,<\/span><\/p>\n

Kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n Danh m\u1ee5c t\u00e0i kho\u1ea3n, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 k\u1ebft c\u1ea5u n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n.<\/span><\/p>\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1ef1 v\u1eadn d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

1. H\u1ec7<\/strong> th<\/strong>\u1ed1<\/strong>ng t<\/strong>\u00e0<\/strong>i kho<\/strong>\u1ea3<\/strong>n k<\/strong>\u1ebf<\/strong> to<\/strong>\u00e1<\/strong>n<\/strong><\/span><\/p>\n

a) C\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 v\u1eadn d\u1ee5ng, chi ti\u1ebft ho\u00e1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t \u00a0kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, nh\u01b0ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung, k\u1ebft c\u1ea5u v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

b) N\u1ebfu c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

c) C\u00f3 th\u1ec3 m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 3 \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 qui \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u1ea5p 2, t\u00e0i kho\u1ea3n c\u1ea5p 3 t\u1ea1i danh m\u1ee5c H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 – Th\u00f4ng t\u01b0 n\u00e0y, nh\u1eb1m ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

2. B<\/strong>\u00e1<\/strong>o c<\/strong>\u00e1<\/strong>o t<\/strong>\u00e0<\/strong>i ch<\/strong>\u00ed<\/strong>nh<\/strong><\/span><\/p>\n

a) C\u0103n c\u1ee9 bi\u1ec3u m\u1eabu v\u00e0 n\u1ed9i dung c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 chi ti\u1ebft ho\u00e1 c\u00e1c ch\u1ec9 ti\u00eau (c\u00f3 s\u1eb5n) c\u1ee7a h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh v\u00e0 t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

b) N\u1ebfu c\u1ea7n b\u1ed5 sung m\u1edbi ho\u1eb7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, t\u00ean v\u00e0 n\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

3. Ch<\/strong>\u1ee9<\/strong>ng t<\/strong>\u1eeb<\/strong> v<\/strong>\u00e0<\/strong> s<\/strong>\u1ed5<\/strong> k<\/strong>\u1ebf<\/strong> to<\/strong>\u00e1<\/strong>n<\/strong><\/span><\/p>\n

a) Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u thu\u1ed9c lo\u1ea1i h\u01b0\u1edbng d\u1eabn (kh\u00f4ng b\u1eaft bu\u1ed9c), doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng theo bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c s\u1ed1 3 Th\u00f4ng t\u01b0 n\u00e0y, ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p nh\u1eefng th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan.<\/span><\/p>\n

b) C\u00e1c bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n (S\u1ed5 C\u00e1i, s\u1ed5 Nh\u1eadt k\u00fd\u2026) \u0111\u1ec1u kh\u00f4ng b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 4 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu s\u1ed5, th\u1ebb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. Nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o tr\u00ecnh b\u00e0y th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t.<\/span><\/p>\n

4. Hi<\/strong>\u1ec7<\/strong>u l<\/strong>\u1ef1<\/strong>c thi h<\/strong>\u00e0<\/strong>nh.<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 1\/1\/2017. Nh\u1eefng quy \u0111\u1ecbnh tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec1u b\u00e3i b\u1ecf. 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 48\/2006\/Q\u0110-BTC ng\u00e0y 14\/9\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 138\/2011\/TT-BTC ng\u00e0y 4\/10\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n t\u1ea3i d\u1ef1 th\u1ea3o v\u1ec1 tham kh\u1ea3o t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem :\u00a0Quy tr\u00ecnh Ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u1edbi t\u1eeb 20<\/a>15<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

D\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/p>\n","protected":false},"author":7,"featured_media":8739,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1050],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8691"}],"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=8691"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8691\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8739"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8691"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}