CNG THI CNG CHC MN K TON HNH CHNH S NGHIP

1 - Lut k ton
2 - Ch k ton n v hnh chnh s nghip
Ngh nh s 128/2004/N-CP ngy 31/5/2004 ca Chnh ph v vic qui nh chi tit
v hng dn thi hnh mt s iu ca Lut K ton trong lnh vc k ton nh nc
- Phm vi v i tng p dng
- i tng k ton
- Chng t k ton
3/ Ngh nh s 105/2013/N-CP ca Chnh ph : Quy nh x pht vi phm hnh chnh
trong lnh vc k ton, kim ton c lp
- Phm vi v i tng p dng
- Cc hnh vi vi phm
4/ Quyt nh s 19/2006/Q-BTC ngy 30/3/2006 ca B trng B Ti chnh v ch
k ton hnh chnh s nghip:
- H thng chng t k ton
- H thng ti khon k ton
- H thng s k ton
- H thng bo co ti chnh
5 Cc quy nh v ch t ch, t chu trch nhim v ti chnh
Ngh nh s 43/2006/N-CP ca Chnh ph quy nh quyn t ch, t chu trch nhim
v thc hin nhim v, t chc b my, bin ch v ti chnh i vi n v s nghip
cng lp; Thng t s 71/2006/TT-BTC ngy 9/8/2006 ca B Ti chnh hng dn thc
hin Ngh nh s 43/2006/N-CP ca Chnh ph; cn tp trung cc vn sau:
- Phm vi p dng
- Phn loi n v s nghip; quyn t ch, t chu trch nhim v ti chnh theo tng
loi hnh t ch ti chnh; xc nh thu nhp tng thm v trch lp cc qu.
- Cng tc xy dng phng n t ch, t chu trch nhim v thc hin nhim
v, t chc b my, bin ch v ti chnh i vi n v s nghip cng lp
- Cng tc xy dng qui ch chi tiu ni b
- Cc vn lin quan khc
6/ Cc ch ti chnh qui nh hin hnh (gm: ch tin lng, ph cp, BHXH,
BHYT, KPC, BH tht nghip, cng tc ph, hi ngh ph, tu xe php ).
7- Thng t s 97/2009/TT-BTC ngy 20/5/2009 hng dn ch ti chnh i vi
Cc tn s v tuyn in.