Ng\u00e0y 27\/6\/2007, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 72\/2007\/TT-BTC \u201cH\u01b0\u1edbng d\u1eabn vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n\u201d. T\u1ea1i kho\u1ea3n 1.2 m\u1ee5c 1 c\u1ee7a Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh: \u201cDoanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n sau khi \u0111\u00e3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a H\u1ed9i ngh\u1ec1 nghi\u1ec7p…\u201d.<\/p>\n\n\n\n
\u201cHo\u1ea1t \u0111\u1ed9ng kinh doanh theo \u0111\u00fang ng\u00e0nh, ngh\u1ec1 \u0111\u00e3 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt khi kinh doanh ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u201d (quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 9 Lu\u1eadt DN n\u0103m 2005)<\/em>. H\u01b0\u1edbng d\u1eabn cho Lu\u1eadt DN, t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 129\/2004\/N\u0110-CP ng\u00e0y 31\/5\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7: \u201cDoanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1edbi m\u1ed9t trong ba h\u00ecnh th\u1ee9c: C\u00f4ng ty TNHH, C\u00f4ng ty h\u1ee3p danh v\u00e0 DN t\u01b0 nh\u00e2n. \u0110\u1ec3 th\u00e0nh l\u1eadp DN d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t hai ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 m\u1ed9t trong nh\u1eefng ng\u01b0\u1eddi qu\u1ea3n l\u00fd DN d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n…\u201d.<\/p>\n\n\n\n Lu\u1eadt k\u1ebf to\u00e1n, Lu\u1eadt doanh nghi\u1ec7p, c\u0169ng nh\u01b0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn 2 Lu\u1eadt n\u00e0y kh\u00f4ng c\u00f3 m\u1ed9t quy \u0111\u1ecbnh n\u00e0o v\u1ec1 vi\u1ec7c \u201cDoanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n sau khi \u0111\u00e3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1…\u201d nh\u01b0 quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 72. \u1ede \u0111\u00e2y, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u00e3 t\u1ea1o th\u00eam m\u1ed9t lo\u1ea1i \u201cGi\u1ea5y ph\u00e9p con\u201d th\u00f4ng qua \u0111\u00f2i h\u1ecfi ph\u1ea3i \u201c\u0110\u0103ng k\u00fd h\u00e0nh ngh\u1ec1\u201d(?)<\/p>\n\n\n\n Ngo\u00e0i ra, t\u1ea1i m\u1ee5c 2.7 Th\u00f4ng t\u01b0 72 quy \u0111\u1ecbnh h\u1ebft s\u1ee9c ng\u1eb7t ngh\u00e8o: \u201cNg\u01b0\u1eddi kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c H\u1ed9i ngh\u1ec1 nghi\u1ec7p x\u00e1c nh\u1eadn th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd v\u00e0o s\u1ed5 k\u1ebf to\u00e1n (\u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n), kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng) v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d.<\/p>\n\n\n\n T\u1ea1i ti\u1ebft b, kho\u1ea3n 2.3, m\u1ee5c 2 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n: \u201cC\u00f3 \u00edt nh\u1ea5t 2 ng\u01b0\u1eddi c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p, trong \u0111\u00f3, Gi\u00e1m \u0111\u1ed1c DN ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean t\u1eeb 2 n\u0103m tr\u1edf l\u00ean\u201d. \u0110i\u1ec1u n\u00e0y h\u00ecnh nh\u01b0 thi\u1ebfu c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 g\u00e2y r\u1ea5t kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. H\u01a1n n\u1eefa, quy \u0111\u1ecbnh n\u00eau tr\u00ean c\u00f2n v\u00f4 l\u00fd v\u00ec kh\u00f4ng m\u1ed9t t\u00e0i li\u1ec7u n\u00e0o ch\u1ee9ng minh r\u1eb1ng, \u0111\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ed1c ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, c\u1ee9 c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0m \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p.<\/p>\n\n\n\n Lu\u1eadt v\u1ec1 H\u1ed9i cho \u0111\u1ebfn nay ch\u01b0a \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i ngh\u1ec1 nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n n\u00e0o cho ph\u00e9p H\u1ed9i \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc u\u1ef7 quy\u1ec1n ki\u1ec3m tra, thanh tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh u\u1ef7 quy\u1ec1n cho H\u1ed9i ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n e r\u1eb1ng ch\u01b0a \u0111\u00fang tinh th\u1ea7n ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n C\u00e1ch th\u1ee9c m\u00e0 H\u1ed9i tri\u1ec3n khai v\u1ec1 ki\u1ec3m tra, gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n hi\u1ec7n nay ch\u1ec9 g\u00f3p ph\u1ea7n ng\u0103n c\u1ea3n c\u00e1c c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p tham gia th\u1ecb tr\u01b0\u1eddng m\u00e0 th\u00f4i. Hi\u1ec7n nay ch\u1ec9 c\u00f3 25 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n tr\u00e3i d\u00e0i 63 t\u1ec9nh th\u00e0nh, hi\u1ec7n t\u01b0\u1ee3ng n\u00e0y g\u00e2y m\u1ea5t c\u00e2n \u0111\u1ed1i cung c\u1ea7u v\u1ec1 kinh t\u1ebf v\u00e0 d\u1ec5 x\u1ea3y ra t\u00ecnh tr\u1ea1ng ti\u00eau c\u1ef1c trong x\u00e3 h\u1ed9i.<\/p>\n\n\n\n Th\u00eam n\u1eefa, nh\u00ecn d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p lu\u1eadt, \u0111\u00e2y l\u00e0 m\u1ed9t ti\u1ec1n l\u1ec7 kh\u00f4ng hay v\u00e0 kh\u00f3 ch\u1ea5p nh\u1eadn, Th\u00f4ng t\u01b0 kh\u00f4ng th\u1ec3 \u201cto\u201d h\u01a1n Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Lu\u1eadt \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng<\/em><\/p>\n\n\n\n (th\u00e1ng 6\/2009)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" Ng\u00e0y 27\/6\/2007, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 72\/2007\/TT-BTC \u201cH\u01b0\u1edbng d\u1eabn vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n\u201d. T\u1ea1i kho\u1ea3n 1.2 m\u1ee5c 1 c\u1ee7a Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh: \u201cDoanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ebf […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-796","post","type-post","status-publish","format-standard","hentry","category-kinh-doanh"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=796"}],"version-history":[{"count":1,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/796\/revisions"}],"predecessor-version":[{"id":797,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/796\/revisions\/797"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}