{"id":2069,"date":"2025-03-03T21:20:03","date_gmt":"2025-03-03T14:20:03","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2069"},"modified":"2025-03-03T21:20:04","modified_gmt":"2025-03-03T14:20:04","slug":"thong-tu-71-2024-tt-btc-huong-dan-che-do-ke-toan-hop-tac-xa-lien-hiep-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2025\/03\/03\/thong-tu-71-2024-tt-btc-huong-dan-che-do-ke-toan-hop-tac-xa-lien-hiep-hop-tac-xa\/","title":{"rendered":"Th\u00f4ng t\u01b0 71\/2024\/TT-BTC H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/h5>\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong> <\/strong> 
S\u1ed1: 71\/2024\/TT-BTC<\/td>		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong>\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong> <\/strong>
H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 10 n\u0103m 2024<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2023;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 14\/2023\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2023 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;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2024\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/em><\/p>\n\n\n\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n,<\/em><\/p>\n\n\n\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/em><\/p>\n\n\n\n

Ch\u01b0\u01a1ng I<\/strong><\/p>\n\n\n\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n\n\n\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n\n\n\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, nguy\u00ean t\u1eafc 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 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 h\u1ee3p t\u00e1c x\u00e3); kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean c\u01a1 s\u1edf c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh. H\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch li\u00ean quan khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh t\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong>Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH B\u1ed8 T\u00c0I CH\u00cdNH  S\u1ed1: 71\/2024\/TT-BTC C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 10 n\u0103m 2024 TH\u00d4NG T\u01af H\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 20 th\u00e1ng 11 n\u0103m … <\/p>\n","protected":false},"author":1,"featured_media":1903,"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":[177],"tags":[178],"class_list":["post-2069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thong-tu-71-2024-tt-btc","tag-thong-tu-71-2024-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2069","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2069"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2069\/revisions"}],"predecessor-version":[{"id":2070,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2069\/revisions\/2070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1903"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}