{"id":2707,"date":"2019-07-17T16:15:16","date_gmt":"2019-07-17T09:15:16","guid":{"rendered":"https:\/\/startbooks.misa.vn\/?p=2707"},"modified":"2019-09-05T11:40:14","modified_gmt":"2019-09-05T04:40:14","slug":"cong-ty-nao-can-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/startbooks.misa.vn\/2707\/cong-ty-nao-can-ke-toan-truong\/","title":{"rendered":"C\u00f4ng ty n\u00e0o c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng?"},"content":{"rendered":"

Tr\u01b0\u1edbc \u0111\u00e2y, theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP th\u00ec c\u00f4ng ty n\u00e0o c\u0169ng ph\u1ea3i b\u1ed1 tr\u00ed v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. C\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch trong th\u1eddi gian t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng. H\u1ebft 12 th\u00e1ng doanh nghi\u1ec7p ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh hi\u1ec7n nay m\u1ed9t s\u1ed1 c\u00f4ng ty kh\u00f4ng c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/p>\n

>>\u00a0Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n<\/a>
\n>>\u00a0Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/a>
\n>>\u00a0Gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n 15% \u0111\u1ebfn 17% cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf<\/a><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edfng doanh nghi\u1ec7p<\/h2>\n

Tuy nhi\u00ean hi\u1ec7n nay, theo quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf, c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay cho k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p si\u00eau nh\u1ecf kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u00f2n l\u1ea1i c\u00e1c doanh nghi\u1ec7p kh\u00e1c ph\u1ea3i ch\u1ea5p h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf, theo quy \u0111\u1ecbnh hi\u1ec7n nay, doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 nh\u1eefng doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n v\u00e0 l\u0129nh v\u1ef1c c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 10 ng\u01b0\u1eddi, t\u1ed5ng ngu\u1ed3n v\u1ed1n kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng doanh thu kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: b\u00ecnh qu\u00e2n n\u0103m kh\u00f4ng qu\u00e1 10 ng\u01b0\u1eddi, t\u1ed5ng ngu\u1ed3n v\u1ed1n kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a,c,d kho\u1ea3n 1 \u0110i\u1ec1u 54 Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 19\u00a0 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p Lu\u1eadt Vi\u1ec7t Nam kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u00f3 v\u1ed1n \u0110i\u1ec1u l\u1ec7 nh\u1ecf h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\"nhi\u1ec7m<\/a><\/p>\n

Ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y: C\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt n\u00e0y; c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 c\u1ea5p trung tr\u1edf l\u00ean; c\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng; c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ecb v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t 3 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/p>\n

Nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n: Ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean; ng\u01b0\u1eddi b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh bi\u1ec7n ph\u00e1p \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c b\u1eaft bu\u1ed9c, c\u01a1 s\u1edf cai nghi\u1ec7n b\u1eaft bu\u1ed9c.<\/p>\n

Ng\u01b0\u1eddi \u0111ang b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n theo b\u1ea3n \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt; ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1; ng\u01b0\u1eddi \u0111ang ph\u1ea3i ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9 ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i x\u00e2m ph\u1ea1m tr\u1eadt t\u1ef1 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u1ed9i ph\u1ea1m v\u1ec1 ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch.<\/p>\n

Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, v\u1ee3, ch\u1ed3ng, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt, c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 c\u1ee7a c\u1ea5p ph\u00f3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u, ph\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i h\u00ecnh kh\u00e1c kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n

Ng\u01b0\u1eddi \u0111ang l\u00e0m qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh, th\u1ee7 kho, th\u1ee7 qu\u1ef9, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean mua, b\u00e1n t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i h\u00ecnh kh\u00e1c kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n

>>\u00a0Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n<\/a>
\n>>\u00a0Th\u00f4ng t\u01b0 s\u1ed1 132\/2018\/TT-BTC \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf<\/a>
\n>>\u00a0Gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n 15% \u0111\u1ebfn 17% cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf<\/a><\/p>\n

\"d\u00f9ng<\/a><\/p>\n

Theo MISA Startbooks<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1edbc \u0111\u00e2y, theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP th\u00ec c\u00f4ng ty n\u00e0o c\u0169ng ph\u1ea3i b\u1ed1 tr\u00ed v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. C\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch trong th\u1eddi gian t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng. H\u1ebft 12 th\u00e1ng doanh nghi\u1ec7p ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tuy nhi\u00ean, theo quy […]<\/p>\n","protected":false},"author":8,"featured_media":2512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nC\u00f4ng ty n\u00e0o c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng?<\/title>\n<meta name=\"description\" content=\"Theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP c\u00f4ng ty n\u00e0o c\u0169ng ph\u1ea3i b\u1ed1 tr\u00ed v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh hi\u1ec7n nay m\u1ed9t s\u1ed1 c\u00f4ng ty kh\u00f4ng c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startbooks.misa.vn\/2707\/cong-ty-nao-can-ke-toan-truong\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f4ng ty n\u00e0o c\u1ea7n k\u1ebf to\u00e1n tr\u01b0\u1edfng?\" \/>\n<meta property=\"og:description\" content=\"Theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP c\u00f4ng ty n\u00e0o c\u0169ng ph\u1ea3i b\u1ed1 tr\u00ed v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. 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