{"id":1236,"date":"2018-12-01T06:23:16","date_gmt":"2018-12-01T06:23:16","guid":{"rendered":"http:\/\/vimc.darkvn.net\/?p=1236"},"modified":"2025-07-15T14:45:10","modified_gmt":"2025-07-15T07:45:10","slug":"van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan","status":"publish","type":"post","link":"https:\/\/vimc.co\/en\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/","title":{"rendered":"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n"},"content":{"rendered":"\n

K\u1ebe TO\u00c1N<\/strong><\/p>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 88.2015.QH13 Lu\u1eadt K\u1ebf to\u00e1n<\/strong><\/a><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 97.2015.QH13 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

THU\u1ebe <\/strong><\/p>\n\n\n\n

*\u0110\u0103ng k\u00fd thu\u1ebf<\/em> <\/p>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 78.2006.QH11 Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

NGH\u1eca \u0110\u1ecaNH 83.2013.N\u0110.CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd TH\u1ebe S\u1eecA \u0110\u1ed4I<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

TH\u00d4NG T\u01af 95.2016.TT.BTC H\u01af\u1edaNG D\u1eaaN V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

*K\u00ea khai thu\u1ebf<\/em><\/p>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 78.2006.QH11 Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

NGH\u1eca \u0110\u1ecaNH 83.2013.N\u0110.CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd TH\u1ebe S\u1eecA \u0110\u1ed4I<\/strong><\/a> <\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

TH\u00d4NG T\u01af 156.2013.TT.BTC H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe LU\u1eacT S\u1eecA \u0110\u1ed4I B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 NGH\u1eca \u0110\u1ecaNH 83.2013.N\u0110.CP<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 03_VBHN-VPQH28.04.2016 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

*Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/p>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 78.2006.QH11 Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 31.2013.QH13 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 71.2014.QH13 LU\u1eacT S\u1eecA \u0110\u1ed4I B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C LU\u1eacT V\u1ec0 THU\u1ebe<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 106.2016.QH13 Lu\u1eadt S\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 92.2013.N\u0110.CP Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt thu\u1ebf TNDN v\u00e0 Lu\u1eadt thu\u1ebf GTGT<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209.2013.N\u0110.CP Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91.2014.N\u0110.CP S\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12.2015.N\u0110.CP Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt S\u0110BS m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 S\u0110BS m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100.2016.N\u0110.CP H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt S\u0110BS Lu\u1eadt thu\u1ebf GTGT Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

V\u1ed0N \u2013 T\u00c0I S\u1ea2N<\/strong>
<\/p>\n\n\n\n

\"\"<\/figure>
\n

Luat 69.2014 quan ly su dung von Nha nuoc dau tu san xuat kinh doanh tai doanh nghiep<\/strong><\/a> <\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Lu\u1eadt s\u1ed1 01.2016.QH14 LU\u1eacT \u0110\u1ea4U GI\u00c1 T\u00c0I S\u1ea2N<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91.2015.N\u0110.CP V\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o DN v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u1ed1n t\u00e0i s\u1ea3n t\u1ea1i DN<\/strong><\/a> <\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Th\u00f4ng t\u01b0 s\u1ed1 127.2014.TT.BTC H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh GTDN khi th\u1ef1c hi\u1ec7n chuy\u1ec3n DN 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh CTCP<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126.2017.N\u0110.CP V\u1ec1 chuy\u1ec3n DNNN v\u00e0 C\u00f4ng ty TNHHMTV do DNNN \u0111\u1ea7u t\u01b0 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n\n\n\n

\"\"<\/figure>
\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32.2018.N\u0110.CP s\u1ee7a \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91.2015.N\u0110.CP v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n NN v\u00e0o DN v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u1ed1n t\u00e0i s\u1ea3n t\u1ea1i DN<\/strong><\/a> <\/strong><\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebe TO\u00c1N Lu\u1eadt s\u1ed1 88.2015.QH13 Lu\u1eadt K\u1ebf to\u00e1n Lu\u1eadt s\u1ed1 97.2015.QH13 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed THU\u1ebe *\u0110\u0103ng k\u00fd thu\u1ebf Lu\u1eadt s\u1ed1 78.2006.QH11 Qu\u1ea3n l\u00fd thu\u1ebf NGH\u1eca \u0110\u1ecaNH 83.2013.N\u0110.CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd TH\u1ebe S\u1eecA \u0110\u1ed4I TH\u00d4NG T\u01af 95.2016.TT.BTC H\u01af\u1edaNG D\u1eaaN V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe *K\u00ea khai thu\u1ebf Lu\u1eadt […]<\/p>\n","protected":false},"author":1,"featured_media":1256,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6,27],"class_list":["post-1236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thu-vien","category-luat-quy-dinh"],"acf":[],"yoast_head":"\nV\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n - VIMC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n\" \/>\n<meta property=\"og:description\" content=\"K\u1ebe TO\u00c1N Lu\u1eadt s\u1ed1 88.2015.QH13 Lu\u1eadt K\u1ebf to\u00e1n Lu\u1eadt s\u1ed1 97.2015.QH13 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed THU\u1ebe *\u0110\u0103ng k\u00fd thu\u1ebf Lu\u1eadt s\u1ed1 78.2006.QH11 Qu\u1ea3n l\u00fd thu\u1ebf NGH\u1eca \u0110\u1ecaNH 83.2013.N\u0110.CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd TH\u1ebe S\u1eecA \u0110\u1ed4I TH\u00d4NG T\u01af 95.2016.TT.BTC H\u01af\u1edaNG D\u1eaaN V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe *K\u00ea khai thu\u1ebf Lu\u1eadt […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\" \/>\n<meta property=\"og:site_name\" content=\"VIMC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/tongcongtyhanghaivietnam\" \/>\n<meta property=\"article:published_time\" content=\"2018-12-01T06:23:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-15T07:45:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"quangle\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"quangle\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\"},\"author\":{\"name\":\"quangle\",\"@id\":\"https:\/\/vimc.co\/#\/schema\/person\/32669252b3b0d2300393486dbb1cde30\"},\"headline\":\"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n\",\"datePublished\":\"2018-12-01T06:23:16+00:00\",\"dateModified\":\"2025-07-15T07:45:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\"},\"wordCount\":640,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/vimc.co\/#organization\"},\"image\":{\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg\",\"articleSection\":[\"Library\",\"Rules & Regulations\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\",\"url\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\",\"name\":\"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n - VIMC\",\"isPartOf\":{\"@id\":\"https:\/\/vimc.co\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg\",\"datePublished\":\"2018-12-01T06:23:16+00:00\",\"dateModified\":\"2025-07-15T07:45:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage\",\"url\":\"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg\",\"contentUrl\":\"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\/\/vimc.co\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vimc.co\/#website\",\"url\":\"https:\/\/vimc.co\/\",\"name\":\"VIMC\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/vimc.co\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vimc.co\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/vimc.co\/#organization\",\"name\":\"T\u1ed5ng c\u00f4ng ty H\u00e0ng h\u1ea3i Vi\u1ec7t Nam\",\"url\":\"https:\/\/vimc.co\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vimc.co\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/vimc.co\/wp-content\/uploads\/2022\/07\/VIMC_Logo_Horizontal_2D_EN.jpg\",\"contentUrl\":\"https:\/\/vimc.co\/wp-content\/uploads\/2022\/07\/VIMC_Logo_Horizontal_2D_EN.jpg\",\"width\":425,\"height\":121,\"caption\":\"T\u1ed5ng c\u00f4ng ty H\u00e0ng h\u1ea3i Vi\u1ec7t Nam\"},\"image\":{\"@id\":\"https:\/\/vimc.co\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/tongcongtyhanghaivietnam\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vimc.co\/#\/schema\/person\/32669252b3b0d2300393486dbb1cde30\",\"name\":\"quangle\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vimc.co\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/71d323a72ef98f66cb349c3228e40fe49deb3374de6fa983e4b3da27fd417143?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/71d323a72ef98f66cb349c3228e40fe49deb3374de6fa983e4b3da27fd417143?s=96&d=mm&r=g\",\"caption\":\"quangle\"},\"url\":\"https:\/\/vimc.co\/en\/author\/quangle\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n - VIMC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/","og_locale":"en_US","og_type":"article","og_title":"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n","og_description":"K\u1ebe TO\u00c1N Lu\u1eadt s\u1ed1 88.2015.QH13 Lu\u1eadt K\u1ebf to\u00e1n Lu\u1eadt s\u1ed1 97.2015.QH13 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed THU\u1ebe *\u0110\u0103ng k\u00fd thu\u1ebf Lu\u1eadt s\u1ed1 78.2006.QH11 Qu\u1ea3n l\u00fd thu\u1ebf NGH\u1eca \u0110\u1ecaNH 83.2013.N\u0110.CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd TH\u1ebe S\u1eecA \u0110\u1ed4I TH\u00d4NG T\u01af 95.2016.TT.BTC H\u01af\u1edaNG D\u1eaaN V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe *K\u00ea khai thu\u1ebf Lu\u1eadt […]","og_url":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/","og_site_name":"VIMC","article_publisher":"https:\/\/www.facebook.com\/tongcongtyhanghaivietnam","article_published_time":"2018-12-01T06:23:16+00:00","article_modified_time":"2025-07-15T07:45:10+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg","type":"image\/jpeg"}],"author":"quangle","twitter_card":"summary_large_image","twitter_misc":{"Written by":"quangle","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#article","isPartOf":{"@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/"},"author":{"name":"quangle","@id":"https:\/\/vimc.co\/#\/schema\/person\/32669252b3b0d2300393486dbb1cde30"},"headline":"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n","datePublished":"2018-12-01T06:23:16+00:00","dateModified":"2025-07-15T07:45:10+00:00","mainEntityOfPage":{"@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/"},"wordCount":640,"commentCount":0,"publisher":{"@id":"https:\/\/vimc.co\/#organization"},"image":{"@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage"},"thumbnailUrl":"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg","articleSection":["Library","Rules & Regulations"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/","url":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/","name":"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n - VIMC","isPartOf":{"@id":"https:\/\/vimc.co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage"},"image":{"@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage"},"thumbnailUrl":"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg","datePublished":"2018-12-01T06:23:16+00:00","dateModified":"2025-07-15T07:45:10+00:00","breadcrumb":{"@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#primaryimage","url":"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg","contentUrl":"https:\/\/vimc.co\/wp-content\/uploads\/2019\/01\/phan-mem-ke-toan-erp2.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/vimc.co\/van-ban-phap-luat-linh-vuc-tai-chinh-ke-toan\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/vimc.co\/"},{"@type":"ListItem","position":2,"name":"V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh K\u1ebf to\u00e1n"}]},{"@type":"WebSite","@id":"https:\/\/vimc.co\/#website","url":"https:\/\/vimc.co\/","name":"VIMC","description":"","publisher":{"@id":"https:\/\/vimc.co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vimc.co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/vimc.co\/#organization","name":"T\u1ed5ng c\u00f4ng ty H\u00e0ng h\u1ea3i Vi\u1ec7t Nam","url":"https:\/\/vimc.co\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vimc.co\/#\/schema\/logo\/image\/","url":"https:\/\/vimc.co\/wp-content\/uploads\/2022\/07\/VIMC_Logo_Horizontal_2D_EN.jpg","contentUrl":"https:\/\/vimc.co\/wp-content\/uploads\/2022\/07\/VIMC_Logo_Horizontal_2D_EN.jpg","width":425,"height":121,"caption":"T\u1ed5ng c\u00f4ng ty H\u00e0ng h\u1ea3i Vi\u1ec7t Nam"},"image":{"@id":"https:\/\/vimc.co\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/tongcongtyhanghaivietnam"]},{"@type":"Person","@id":"https:\/\/vimc.co\/#\/schema\/person\/32669252b3b0d2300393486dbb1cde30","name":"quangle","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vimc.co\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/71d323a72ef98f66cb349c3228e40fe49deb3374de6fa983e4b3da27fd417143?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/71d323a72ef98f66cb349c3228e40fe49deb3374de6fa983e4b3da27fd417143?s=96&d=mm&r=g","caption":"quangle"},"url":"https:\/\/vimc.co\/en\/author\/quangle\/"}]}},"_links":{"self":[{"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/posts\/1236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/comments?post=1236"}],"version-history":[{"count":0,"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/posts\/1236\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/media\/1256"}],"wp:attachment":[{"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/media?parent=1236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vimc.co\/en\/wp-json\/wp\/v2\/categories?post=1236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}