{"id":587,"date":"2022-03-22T20:04:24","date_gmt":"2022-03-22T13:04:24","guid":{"rendered":"http:\/\/kthtx.vn\/?p=587"},"modified":"2022-03-22T20:04:24","modified_gmt":"2022-03-22T13:04:24","slug":"kthtx-vn-thong-tu-24-2017-tt-btc-huong-dan-che-do-ke-toan-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2022\/03\/22\/kthtx-vn-thong-tu-24-2017-tt-btc-huong-dan-che-do-ke-toan-htx\/","title":{"rendered":"KTHTX.VN -Th\u00f4ng t\u01b0 24\/2017\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n HTX"},"content":{"rendered":"\n

TH\u00d4NG T\u01af 24\/2017\/TT-BTC H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N H\u1ee2P T\u00c1C X\u00c3, LI\u00caN HI\u1ec6P H\u1ee2P T\u00c1C X\u00c3 DO B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH BAN H\u00c0NH <\/h4>\n\n\n\n
S\u1ed1 hi\u1ec7u:<\/strong><\/td>24\/2017\/TT-BTC<\/td> <\/td>Lo\u1ea1i v\u0103n b\u1ea3n:<\/strong><\/td>Th\u00f4ng t\u01b0<\/td><\/tr>
N\u01a1i ban h\u00e0nh:<\/strong><\/td>B\u1ed9 T\u00e0i ch\u00ednh<\/td> <\/td>Ng\u01b0\u1eddi k\u00fd:<\/strong><\/td>Tr\u1ea7n V\u0103n Hi\u1ebfu<\/td><\/tr>
Ng\u00e0y ban h\u00e0nh:<\/strong><\/td>28\/03\/2017<\/td> <\/td>Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/strong><\/td>01\/01\/2018<\/td><\/tr>
Ng\u00e0y c\u00f4ng b\u00e1o:<\/strong><\/td>\u0110ang c\u1eadp nh\u1eadt<\/td> <\/td>S\u1ed1 c\u00f4ng b\u00e1o:<\/strong><\/td>\u0110ang c\u1eadp nh\u1eadt<\/td><\/tr>
 <\/td>T\u00ecnh tr\u1ea1ng:<\/strong><\/td>C\u00f2n hi\u1ec7u l\u1ef1c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

 – Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c HTX ho\u1ea1t \u0111\u1ed9ng trong m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi HTX quy m\u00f4 l\u1edbn, nhi\u1ec1u giao d\u1ecbch m\u00e0 Th\u00f4ng t\u01b0 24 kh\u00f4ng quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf; \u0111\u1ed3ng th\u1eddi:

+ Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24 v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.

+ Vi\u1ec7c l\u1ef1a ch\u1ecdn Th\u00f4ng t\u01b0 133 ph\u1ea3i nh\u1ea5t qu\u00e1n trong n\u0103m t\u00e0i ch\u00ednh, khi mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i tr\u1edf l\u1ea1i ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.

+ HTX c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 Nh\u00e0 n\u01b0\u1edbc cho HTX v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c m\u00e0 kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 133 th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 24.

Th\u00f4ng t\u01b0 24\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u ho\u1eb7c sau ng\u00e0y 01\/01\/2018. Theo \u0111\u00f3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh ri\u00eang cho c\u00e1c h\u1ee3p t\u00e1c x\u00e3: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n HTX Lotus. C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/p>\n\n\n\n

xem th\u00eam t\u1ea1i kthtx.vn v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho h\u1ee3p t\u00e1c x\u00e3<\/p>\n","protected":false},"excerpt":{"rendered":"

TH\u00d4NG T\u01af 24\/2017\/TT-BTC H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N H\u1ee2P T\u00c1C X\u00c3, LI\u00caN HI\u1ec6P H\u1ee2P T\u00c1C X\u00c3 DO B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH BAN H\u00c0NH  S\u1ed1 hi\u1ec7u: 24\/2017\/TT-BTC   Lo\u1ea1i v\u0103n b\u1ea3n: Th\u00f4ng t\u01b0 N\u01a1i ban h\u00e0nh: B\u1ed9 T\u00e0i ch\u00ednh   Ng\u01b0\u1eddi k\u00fd: Tr\u1ea7n V\u0103n Hi\u1ebfu Ng\u00e0y ban h\u00e0nh: 28\/03\/2017   Ng\u00e0y hi\u1ec7u l\u1ef1c: 01\/01\/2018 … <\/p>\n","protected":false},"author":1,"featured_media":0,"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":[7],"tags":[14],"class_list":["post-587","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/587","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=587"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/587\/revisions"}],"predecessor-version":[{"id":588,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/587\/revisions\/588"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}