Ng\u00e0y 15\/11\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 112\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 174\/2015\/TT-BTC ng\u00e0y 10\/11\/2015 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 thu\u1ebf v\u00e0 thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 112\/2018\/TT-BTC \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, k\u00fd v\u00e0 l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. C\u1ee5 th\u1ec3 quy \u0111\u1ecbnh m\u1edbi nh\u01b0 sau:
\n1. M\u1ecdi ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1u ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.
\n2. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu cho t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5, ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 n\u1ed9i dung v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP.
\n3. Ghi ch\u00e9p tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n
\nVi\u1ec7c ghi ch\u00e9p tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP; ch\u1eef vi\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat bi ho\u1eb7c b\u00fat m\u1ef1c; kh\u00f4ng vi\u1ebft b\u1eb1ng m\u1ef1c \u0111\u1ecf, b\u1eb1ng b\u00fat ch\u00ec; s\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef ph\u1ea3i \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng s\u1ed1. Ch\u1eef \u0111\u1ea7u ti\u00ean ph\u1ea3i vi\u1ebft in hoa, nh\u1eefng ch\u1eef c\u00f2n l\u1ea1i vi\u1ebft th\u01b0\u1eddng; ph\u1ea3i vi\u1ebft s\u00e1t \u0111\u1ea7u d\u00f2ng, ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 ph\u1ea3i vi\u1ebft li\u00ean t\u1ee5c kh\u00f4ng \u0111\u1ec3 c\u00e1ch qu\u00e3ng, ghi h\u1ebft d\u00f2ng m\u1edbi xu\u1ed1ng d\u00f2ng kh\u00e1c, kh\u00f4ng vi\u1ebft ch\u00e8n d\u00f2ng, kh\u00f4ng vi\u1ebft \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n; ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o \u0111\u1ec3 kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa, th\u00eam s\u1ed1 ho\u1eb7c th\u00eam ch\u1eef. Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa \u0111\u1ec1u kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. Khi vi\u1ebft sai v\u00e0o m\u1eabu ch\u1ee9ng t\u1eeb in s\u1eb5n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o ch\u1ee9ng t\u1eeb vi\u1ebft sai.
\n4. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp nhi\u1ec1u li\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n cho m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh th\u00ec n\u1ed9i dung c\u00e1c li\u00ean ph\u1ea3i gi\u1ed1ng nhau.
\n5. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n theo \u0110i\u1ec1u 17, \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP.
\n6. K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n
\nCh\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP. 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 m\u1eabu ch\u1eef k\u00fd \u0111\u00e3 \u0111\u0103ng k\u00fd; ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb khi \u0111\u00e3 ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh.
\nNh\u01b0 v\u1eady, b\u1eb1ng vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 112\/2018\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 l\u1eadp, k\u00fd v\u00e0 l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qua \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi th\u1eaft ch\u1eb7t s\u1ef1 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 15\/11\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 112\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 174\/2015\/TT-BTC ng\u00e0y 10\/11\/2015 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 thu\u1ebf v\u00e0 thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2019. […]<\/p>\n","protected":false},"author":6,"featured_media":6574,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=6573"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/6573\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/6574"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=6573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=6573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=6573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}