Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2000\/N\u0110-CP<\/a> ng\u00e0y 17 th\u00e1ng 11 n\u0103m 2000 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng chuy\u00ean m\u00f4n kh\u00e1c) trong m\u1ed9t n\u0103m t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c s\u1eed d\u1ee5ng t\u1eeb 200 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n\u0110i\u1ec1u 10. C\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p<\/p>\n
1. C\u00e1c \u0111\u01a1n v\u1ecb sau \u0111\u00e2y ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/p>\n
a) C\u00f4ng ty ni\u00eam y\u1ebft;<\/p>\n
b) Doanh nghi\u1ec7p m\u00e0 nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con;<\/p>\n
c) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con.<\/p>\n
2. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n
3. C\u00e1c doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u0111i thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c y\u00eau c\u1ea7u nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
Vi\u1ec7c \u0111i thu\u00ea th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a c\u00e1c doanh nghi\u1ec7p thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an.”<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c nh\u1eb1m \u0111\u01b0a ra m\u1ed9t khung quy \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u01a1n v\u1ecb. Thi\u1ebft l\u1eadp c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Kh\u00edch l\u1ec7 c\u00e1c quy tr\u00ecnh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
Chu\u1ea9n m\u1ef1c l\u00e0 m\u1ed9t b\u1ed9 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c mang t\u00ednh nguy\u00ean t\u1eafc, bao g\u1ed3m quy \u0111\u1ecbnh c\u1ed1t l\u00f5i v\u1ec1 th\u1ef1c h\u00e0nh chuy\u00ean m\u00f4n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 v\u1ec1 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u1edf c\u1ea5p \u0111\u1ed9 c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p \u0111\u1ed9 \u0111\u01a1n v\u1ecb. C\u00e1c di\u1ec5n gi\u1ea3i chu\u1ea9n m\u1ef1c nh\u1eb1m l\u00e0m r\u00f5 c\u00e1c thu\u1eadt ng\u1eef v\u00e0 kh\u00e1i ni\u1ec7m trong chu\u1ea9n m\u1ef1c.<\/p>\n
Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1ed3m c\u00f3 hai nh\u00f3m ch\u00ednh g\u1ed3m nh\u00f3m chu\u1ea9n m\u1ef1c thu\u1ed9c t\u00ednh v\u00e0 nh\u00f3m chu\u1ea9n m\u1ef1c ho\u1ea1t \u0111\u1ed9ng. Nh\u00f3m chu\u1ea9n m\u1ef1c thu\u1ed9c t\u00ednh \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c \u0111\u1eb7c t\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n
Nh\u00f3m chu\u1ea9n m\u1ef1c ho\u1ea1t \u0111\u1ed9ng m\u00f4 t\u1ea3 b\u1ea3n ch\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0111\u01b0a ra c\u00e1c ti\u00eau ch\u00ed ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ec3 \u0111o l\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Nh\u00f3m chu\u1ea9n m\u1ef1c thu\u1ed9c t\u00ednh v\u00e0 nh\u00f3m chu\u1ea9n m\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n
Ngo\u00e0i ra, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd \u00e1p d\u1ee5ng v\u00e0 gi\u1eef v\u1eefng 5 nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c.<\/p>\n
Th\u1ee9 nh\u1ea5t, v\u1ec1 t\u00ednh ch\u00ednh tr\u1ef1c, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n v\u1edbi s\u1ef1 trung th\u1ef1c, t\u00ednh c\u1ea9n tr\u1ecdng v\u00e0 tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m; tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u00f4ng b\u1ed1 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 y\u00eau c\u1ea7u chuy\u00ean m\u00f4n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n
Th\u1ee9 hai, v\u1ec1 t\u00ednh kh\u00e1ch quan, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00e1ch quan, ch\u00ednh x\u00e1c, trung th\u1ef1c, c\u00f4ng b\u1eb1ng trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9; th\u1ec3 hi\u1ec7n m\u1ee9c \u0111\u1ed9 cao nh\u1ea5t v\u1ec1 t\u00ednh kh\u00e1ch quan chuy\u00ean m\u00f4n trong vi\u1ec7c thu th\u1eadp, \u0111\u00e1nh gi\u00e1 v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh \u0111\u01b0\u1ee3c ki\u1ec3m tra; \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan v\u1ec1 t\u1ea5t c\u1ea3 c\u00e1c t\u00ecnh hu\u1ed1ng th\u00edch h\u1ee3p v\u00e0 kh\u00f4ng b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1edfi l\u1ee3i \u00edch c\u00e1 nh\u00e2n c\u1ee7a ch\u00ednh m\u00ecnh ho\u1eb7c c\u1ee7a nh\u1eefng ng\u01b0\u1eddi kh\u00e1c trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c x\u00e9t \u0111o\u00e1n v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a m\u00ecnh.<\/p>\n
Th\u1ee9 ba, v\u1ec1 t\u00ednh b\u1ea3o m\u1eadt, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u00f4n tr\u1ecdng c\u00e1c gi\u00e1 tr\u1ecb v\u00e0 quy\u1ec1n s\u1edf h\u1eefu th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 kh\u00f4ng ti\u1ebft l\u1ed9 c\u00e1c th\u00f4ng tin n\u00e0y n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p c\u1ee7a c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n tr\u1eeb khi vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin thu\u1ed9c tr\u00e1ch nhi\u1ec7m chuy\u00ean m\u00f4n ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a lu\u1eadt ph\u00e1p.<\/p>\n
Th\u1ee9 t\u01b0, v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 t\u00ednh th\u1eadn tr\u1ecdng, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng v\u00e0 kinh nghi\u1ec7m chuy\u00ean m\u00f4n trong vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. \u0110\u1ed3ng th\u1eddi h\u00e0nh \u0111\u1ed9ng m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p v\u00e0 k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n
Th\u1ee9 n\u0103m, v\u1ec1 t\u01b0 c\u00e1ch ngh\u1ec1 nghi\u1ec7p, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan, tr\u00e1nh b\u1ea5t k\u1ef3 h\u00e0nh \u0111\u1ed9ng n\u00e0o l\u00e0m gi\u1ea3m uy t\u00edn ngh\u1ec1 nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/p>\n
Th\u00f4ng t\u01b0 tr\u00ean c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 1\/4\/2021.<\/p>\n
Li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft nh\u1ea5t nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"
B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 08\/2021\/TT-BTC quy \u0111 […]<\/p>\n","protected":false},"author":2,"featured_media":3620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\n
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