{"id":1428,"date":"2024-04-05T11:01:22","date_gmt":"2024-04-05T04:01:22","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1428"},"modified":"2024-04-05T11:01:23","modified_gmt":"2024-04-05T04:01:23","slug":"luat-htx-2023-chuong-viii-kiem-toan-hop-tac-xa-lien-minh-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/05\/luat-htx-2023-chuong-viii-kiem-toan-hop-tac-xa-lien-minh-hop-tac-xa\/","title":{"rendered":"LU\u1eacT HTX 2023 – CH\u01af\u01a0NG VIII. KI\u1ec2M TO\u00c1N H\u1ee2P T\u00c1C X\u00c3, LI\u00caN MINH H\u1ee2P T\u00c1C X\u00c3"},"content":{"rendered":"\n

\u0110i\u1ec1u 105. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a>.<\/p>\n\n\n\n

2. Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

\u0110i\u1ec1u 106. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, bao g\u1ed3m:<\/p>\n\n\n\n

a) H\u1ee3p t\u00e1c x\u00e3 c\u00f3 quy m\u00f4 l\u1edbn;<\/p>\n\n\n\n

b) Li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1eeb 10 th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/p>\n\n\n\n

c) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ec1 ngh\u1ecb th\u1ee5 h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch \u0111\u00f3;<\/p>\n\n\n\n

d) Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

2. T\u1ea7n su\u1ea5t th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

a) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1ea7n su\u1ea5t do \u0110i\u1ec1u l\u1ec7 quy \u0111\u1ecbnh nh\u01b0ng t\u1ed1i thi\u1ec3u 02 n\u0103m ph\u1ea3i ki\u1ec3m to\u00e1n m\u1ed9t l\u1ea7n;<\/p>\n\n\n\n

b) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a \u0110i\u1ec1u l\u1ec7, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

c) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m.<\/p>\n\n\n\n

3. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng theo y\u00eau c\u1ea7u c\u1ee7a \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n

M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 lu\u1eadt h\u1ee3p t\u00e1c x\u00e3 2023 v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p t\u00e1c x\u00e3, xin vui l\u00f2ng li\u00ean h\u1ec7 qua s\u1ed1 hotline: 0989228108<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u 105. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. 2. Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng … <\/p>\n","protected":false},"author":156,"featured_media":1429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1428"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1428\/revisions"}],"predecessor-version":[{"id":1430,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1428\/revisions\/1430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1429"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}