{"id":15047,"date":"2024-12-27T19:36:29","date_gmt":"2024-12-27T12:36:29","guid":{"rendered":"https:\/\/arito.vn\/?p=15047"},"modified":"2025-06-16T16:22:47","modified_gmt":"2025-06-16T09:22:47","slug":"thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thong-tu-sua-doi-bo-sung-thong-tu-thay-the-thong-tu-200\/","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 200 t\u1eeb n\u0103m 2025"},"content":{"rendered":"

V\u1edbi s\u1ef1 thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf v\u00e0 y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao v\u1ec1 t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0a ra d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 c\u00e1ch th\u1ee9c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u0169ng nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u nha!\u00a0<\/span><\/p>\n

1. Chi ti\u1ebft<\/b><\/h2>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n<\/span>
\n<\/span>\u00a0<\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>
\n<\/span>\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span>
\n<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
S\u1ed1: \u00a0 \u00a0 \/2015\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y \u00a0 th\u00e1ng\u00a0 n\u0103m 2015<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/span><\/p>\n

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng t\u01b0 200\/2014\/tt-btc ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9<\/span><\/p>\n

k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2003;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110- CP ng\u00e0y 31 th\u00e1ng 05 n\u0103m 2004 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 K\u1ebf to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 12 n\u0103m 2013 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;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n,<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. B\u1ed5 sung Kho\u1ea3n 1.3 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. c) Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5% so v\u1edbi t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch n\u1eb1m trong kho\u1ea3ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 h\u1ea1ch to\u00e1n cho c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

    Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r\u00f5 v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

    \u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/p>\n

    Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y\u00a0 \u00a0 th\u00e1ng\u00a0 n\u0103m 2015.<\/span><\/p>\n\n\n\n
    N\u01a1i nh\u1eadn:<\/span><\/i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

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

    – V\u0103n ph\u00f2ng TW \u0110\u1ea3ng;<\/span><\/p>\n

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

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

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

    – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9;<\/span><\/p>\n

    – To\u00e0 \u00e1n NDTC;<\/span><\/p>\n

    – Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;<\/span><\/p>\n

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

    – UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span><\/p>\n

    – C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><\/p>\n

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

    – S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span><\/p>\n

    – C\u00e1c TCT, t\u1eadp \u0111o\u00e0n kinh t\u1ebf;<\/span><\/p>\n

    – C\u00f4ng b\u00e1o;<\/span><\/p>\n

    – V\u1ee5 Ph\u00e1p ch\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

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

    – V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/span><\/p>\n

    – Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

    – L\u01b0u: VT, V\u1ee5 C\u0110KT.<\/span><\/td>\n

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

    TH\u1ee8 TR\u01af\u1edeNG<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    Tr\u1ea7n Xu\u00e2n H\u00e0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \"k\u1ebf<\/h3>\n

    2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/h3>\n

    Theo D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 (l\u1ea7n 2) thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, Th\u00f4ng t\u01b0 m\u1edbi s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2025 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y n\u00e0y. C\u1ee5 th\u1ec3:<\/span><\/p>\n

      \n
    • Th\u00f4ng t\u01b0 n\u00e0y s\u1ebd thay th\u1ebf <\/span>Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/b> ng\u00e0y 22\/12\/2014, <\/span>Th\u00f4ng t\u01b0 s\u1ed1 75\/2015\/TT-BTC<\/b> ng\u00e0y 18\/5\/2015 (s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 128 Th\u00f4ng t\u01b0 200), v\u00e0 <\/span>Th\u00f4ng t\u01b0 s\u1ed1 53\/2016\/TT-BTC<\/b> ng\u00e0y 21\/3\/2016 (s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 202\/2014\/TT-BTC).<\/span><\/li>\n
    • C\u00e1c B\u1ed9, ng\u00e0nh, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, c\u00e1c S\u1edf T\u00e0i ch\u00ednh, v\u00e0 C\u1ee5c Thu\u1ebf c\u1ea7n tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn cho c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 n\u00e0y. C\u00e1c v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u v\u00e0 gi\u1ea3i quy\u1ebft.<\/span><\/li>\n<\/ul>\n

      3. \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b><\/h3>\n

      D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 (l\u1ea7n 2) thay th\u1ebf Th\u00f4ng t\u01b0 200 \u0111\u00e3 \u0111\u01b0a ra quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

        \n
      • \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b> l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (VND), k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 “\u0111” v\u00e0 k\u00fd hi\u1ec7u qu\u1ed1c t\u1ebf l\u00e0 “VND”. \u0110\u00e2y l\u00e0 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
      • Ngo\u1ea1i l\u1ec7 v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n<\/b>: N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu thu, chi b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1ef1a ch\u1ecdn \u0111\u00f3:<\/span>\n
          \n
        • \u0110i\u1ec1u ki\u1ec7n 1<\/b>: Ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n v\u00e0 thanh to\u00e1n.<\/span><\/li>\n
        • \u0110i\u1ec1u ki\u1ec7n 2<\/b>: Ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu trong vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn chi ph\u00ed s\u1ea3n xu\u1ea5t, bao g\u1ed3m chi ph\u00ed nh\u00e2n c\u00f4ng, nguy\u00ean v\u1eadt li\u1ec7u, v.v., v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c chi ph\u00ed \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<\/li>\n
        • C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c c\u1ea7n xem x\u00e9t \u0111\u1ec3 l\u1ef1a ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span>\n
            \n
          • \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh nh\u01b0 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu.<\/span><\/li>\n
          • \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u01b0\u1eddng xuy\u00ean thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c t\u00edch tr\u1eef l\u1ea1i.<\/span><\/li>\n<\/ul>\n<\/li>\n
          • Quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7<\/b>: Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu trong c\u00e1c giao d\u1ecbch, s\u1ef1 ki\u1ec7n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n

            \"th\u00f4ng<\/p>\n

            Th\u00f4ng t\u01b0 m\u1edbi d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2025 v\u00e0 s\u1ebd thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169, gi\u00fap c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

            V\u1edbi s\u1ef1 thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf v\u00e0 y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao v\u1ec1 t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0a ra d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 c\u00e1ch th\u1ee9c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 c\u0169ng nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. C\u00f9ng Arito t\u00ecm hi\u1ec3u nha!\u00a0 1. Chi ti\u1ebft B\u1ed8 T\u00c0I CH\u00cdNH \u00a0 C\u1ed8NG H\u00d2A\u2026<\/p>","protected":false},"author":9,"featured_media":15048,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-15047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=15047"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15047\/revisions"}],"predecessor-version":[{"id":15051,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15047\/revisions\/15051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/15048"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=15047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=15047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=15047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}