{"id":9207,"date":"2015-08-16T04:29:24","date_gmt":"2015-08-16T04:29:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9207"},"modified":"2015-08-24T02:08:49","modified_gmt":"2015-08-24T02:08:49","slug":"quy-trinh-luan-chuyen-va-kiem-tra-chung-tu-ke-toan-theo-tt-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9207","title":{"rendered":"Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo TT 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>,<\/strong> quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\n

1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n <\/strong><\/span><\/p>\n

Do doanh nghi\u1ec7p l\u1eadp ho\u1eb7c t\u1eeb b\u00ean ngo\u00e0i chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec1u ph\u1ea3i t\u1eadp trung v\u00e0o b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u1ec3m tra nh\u1eefng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00f3 v\u00e0 ch\u1ec9 sau khi ki\u1ec3m tra v\u00e0 x\u00e1c minh t\u00ednh ph\u00e1p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb th\u00ec m\u1edbi d\u00f9ng nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u00f3 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Tr\u00ecnh t\u1ef1 lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/strong><\/span>
\n \u2013 L\u1eadp, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span>
\n \u2013 K\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng ki\u1ec3m tra v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c tr\u00ecnh Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p k\u00fd duy\u1ec7t;<\/span>
\n \u2013 Ph\u00e2n lo\u1ea1i, s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, \u0111\u1ecbnh kho\u1ea3n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n;<\/span>
\n \u2013 L\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Tr\u00ecnh t\u1ef1 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/strong><\/span>
\n \u2013 Ki\u1ec3m tra t\u00ednh r\u00f5 r\u00e0ng, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau, c\u00e1c y\u1ebfu t\u1ed1 ghi ch\u00e9p tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span>
\n \u2013 Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh \u0111\u00e3 ghi tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u1edbi c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan;<\/span>
\n \u2013 Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u, th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

4. Khi ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong> <\/span><\/p>\n

N\u1ebfu ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i t\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n (Kh\u00f4ng xu\u1ea5t qu\u1ef9, thanh to\u00e1n, xu\u1ea5t kho,\u2026) \u0111\u1ed3ng th\u1eddi b\u00e1o ngay cho Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u1ed1i v\u1edbi nh\u1eefng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u1eadp kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c, n\u1ed9i dung v\u00e0 ch\u1eef s\u1ed1 kh\u00f4ng r\u00f5 r\u00e0ng th\u00ec ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra ho\u1eb7c ghi s\u1ed5 ph\u1ea3i tr\u1ea3 l\u1ea1i, y\u00eau c\u1ea7u l\u00e0m th\u00eam th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau \u0111\u00f3 m\u1edbi l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/span><\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200:<\/strong><\/span><\/p>\n

1. H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:<\/strong><\/span>
\n \u2013<\/strong> Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb 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 c\u1ee7a m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc r\u00f5 r\u00e0ng, minh b\u1ea1ch, k\u1ecbp th\u1eddi, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/span>
\n \u2013 N\u1ebfu kh\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb cho ri\u00eang m\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu v\u00e0 h\u01b0\u1edbng d\u1eabn n\u1ed9i dung ghi ch\u00e9p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn Ph\u1ee5 l\u1ee5c 3 Th\u00f4ng t\u01b0 200.<\/span><\/p>\n

2. L\u1eadp v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:<\/strong><\/span>
\n \u2013 M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 l\u1eadp 1 l\u1ea7n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh. N\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau, ph\u1ea3i r\u00f5 r\u00e0ng, trung th\u1ef1c v\u1edbi n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh. Ch\u1eef vi\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i r\u00f5 r\u00e0ng, kh\u00f4ng t\u1ea9y xo\u00e1, kh\u00f4ng vi\u1ebft t\u1eaft. S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef ph\u1ea3i kh\u1edbp, \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng s\u1ed1.<\/span><\/p>\n

\u2013 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean theo quy \u0111\u1ecbnh cho m\u1ed7i ch\u1ee9ng t\u1eeb. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb l\u1eadp nhi\u1ec1u li\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho t\u1ea5t c\u1ea3 c\u00e1c li\u00ean theo c\u00f9ng m\u1ed9t n\u1ed9i dung. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean nh\u01b0ng kh\u00f4ng th\u1ec3 vi\u1ebft m\u1ed9t l\u1ea7n t\u1ea5t c\u1ea3 c\u00e1c li\u00ean ch\u1ee9ng t\u1eeb th\u00ec c\u00f3 th\u1ec3 vi\u1ebft hai l\u1ea7n nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t n\u1ed9i dung v\u00e0 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c li\u00ean ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

\u2013 M\u1ecdi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh tr\u00ean ch\u1ee9ng t\u1eeb m\u1edbi c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c hi\u1ec7n. Ri\u00eang ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. T\u1ea5t c\u1ea3 c\u00e1c ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea3i k\u00fd b\u1eb1ng b\u00fat bi ho\u1eb7c b\u00fat m\u1ef1c, kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng m\u1ef1c \u0111\u1ecf, b\u1eb1ng b\u00fat ch\u00ec, ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 chi ti\u1ec1n ph\u1ea3i k\u00fd theo t\u1eebng li\u00ean. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u00e0 ph\u1ea3i gi\u1ed1ng v\u1edbi ch\u1eef k\u00fd \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u0103ng k\u00fd ch\u1eef k\u00fd th\u00ec ch\u1eef k\u00fd l\u1ea7n sau ph\u1ea3i kh\u1edbp v\u1edbi ch\u1eef k\u00fd c\u00e1c l\u1ea7n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

\u2013 C\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 ch\u1ee9c danh k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ph\u1ea3i c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, ng\u00e2n h\u00e0ng, ch\u1eef k\u00fd k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c thay b\u1eb1ng ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3. Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang nhi\u1ec7m v\u1ee5, tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

\u2013 Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p (T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n), c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n) v\u00e0 d\u1ea5u \u0111\u00f3ng tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi m\u1eabu d\u1ea5u v\u00e0 ch\u1eef k\u00fd c\u00f2n gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i ng\u00e2n h\u00e0ng. Ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n vi\u00ean tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i gi\u1ed1ng ch\u1eef k\u00fd \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n) kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd \u201cth\u1eeba u\u1ef7 quy\u1ec1n\u201d c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n l\u1ea1i cho ng\u01b0\u1eddi kh\u00e1c.<\/span><\/p>\n

\u2013 C\u00e1c doanh nghi\u1ec7p ph\u1ea3i m\u1edf s\u1ed5 \u0111\u0103ng k\u00fd m\u1eabu ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9, th\u1ee7 kho, c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng (v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n), T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n). S\u1ed5 \u0111\u0103ng k\u00fd m\u1eabu ch\u1eef k\u00fd ph\u1ea3i \u0111\u00e1nh s\u1ed1 trang, \u0111\u00f3ng d\u1ea5u gi\u00e1p lai do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n) qu\u1ea3n l\u00fd \u0111\u1ec3 ti\u1ec7n ki\u1ec3m tra khi c\u1ea7n. M\u1ed7i ng\u01b0\u1eddi ph\u1ea3i k\u00fd ba ch\u1eef k\u00fd m\u1eabu trong s\u1ed5 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

\u2013 Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n k\u00fd ch\u1ee9ng t\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi ch\u01b0a ghi ho\u1eb7c ch\u01b0a ghi \u0111\u1ee7 n\u1ed9i dung ch\u1ee9ng t\u1eeb theo tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi k\u00fd.<\/span><\/p>\n

3. D\u1ecbch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t:<\/strong><\/span>
\n \u2013 C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i, khi s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t. \u2026 Ng\u01b0\u1eddi d\u1ecbch ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung d\u1ecbch ra ti\u1ebfng Vi\u1ec7t. B\u1ea3n ch\u1ee9ng t\u1eeb d\u1ecbch ra ti\u1ebfng Vi\u1ec7t ph\u1ea3i \u0111\u00ednh k\u00e8m v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

4. S\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd, in v\u00e0 ph\u00e1t h\u00e0nh bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:<\/strong><\/span>
\n \u2013 C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 mua s\u1eb5n ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu, t\u1ef1 in, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

\u2013 Ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n c\u1ea9n th\u1eadn, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 h\u01b0 h\u1ecfng, m\u1ee5c n\u00e1t. S\u00e9c v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 ti\u1ec1n. C\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n th\u00ec ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

Th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n

T\u1eeb 2015: Quy\u00a0\u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c\u00a0<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft : Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo TT 200\/2014\/TT-BTC. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":10189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1102],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9207"}],"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=9207"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10189"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9207"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}