{"id":1278,"date":"2023-09-23T03:48:01","date_gmt":"2023-09-23T03:48:01","guid":{"rendered":"https:\/\/life-coach.matbao.website\/du-an-dau-tu-xay-dung-bao-duong-sua-chua-cong-trinh-theo-thong-tu-65-2021-tt-btc-co-ap-dung-thong-tu-58-2016-tt-btc\/"},"modified":"2023-09-23T03:48:01","modified_gmt":"2023-09-23T03:48:01","slug":"du-an-dau-tu-xay-dung-bao-duong-sua-chua-cong-trinh-theo-thong-tu-65-2021-tt-btc-co-ap-dung-thong-tu-58-2016-tt-btc","status":"publish","type":"post","link":"https:\/\/life-coach.matbao.website\/?p=1278","title":{"rendered":"D\u1ef1 \u00e1n b\u1ea3o d\u01b0\u1ee1ng s\u1eeda ch\u1eefa c\u00f4ng tr\u00ecnh c\u00f3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 58\/2016\/TT-BTC?"},"content":{"rendered":"

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ea3o d\u01b0\u1ee1ng s\u1eeda ch\u1eefa c\u00f4ng tr\u00ecnh c\u00f3 d\u1ef1 to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng theo Th\u00f4ng t\u01b0 s\u1ed1 65\/2021\/TT-BTC c\u00f3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 58\/2016\/TT-BTC?<\/span><\/h2>\n

C\u00e2u h\u1ecfi:<\/strong><\/em><\/span><\/p>\n\n\n\n
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K\u00ednh g\u1eedi BTC<\/p>\n

– Hi\u1ec7n C\u00f4ng ty ch\u00fang t\u00f4i \u0111ang th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n thu\u1ed9c d\u1ef1 \u00e1n B\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 65\/2021\/TT-BTC<\/a><\/strong> ng\u00e0y 29\/7\/2021.<\/p>\n

– C\u00e1c d\u1ef1 \u00e1n b\u1ea3o d\u01b0\u1ee1ng s\u1eeda ch\u1eefa c\u00f3 t\u1ed5ng kinh ph\u00ed >500 tri\u1ec7u \u0111\u1ed3ng hi\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o kinh t\u1ebf k\u1ef9 thu\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 \u0111\u00e2y l\u00e0 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt x\u00e2y d\u1ef1ng.<\/p>\n

– Tuy nhi\u00ean, \u0111\u1ebfn b\u01b0\u1edbc l\u1eadp k\u1ebf ho\u1ea1ch l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u th\u00ec c\u00f3 \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u<\/strong><\/a> v\u00e0 ngh\u1ecb \u0111\u1ecbnh 63\/2014\/N\u0110-CP trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 h\u00ecnh th\u1ee9c, h\u1ea1n m\u1ee9c ch\u1ec9 \u0111\u1ecbnh th\u1ea7u, \u0111\u1ea5u th\u1ea7u… (hi\u1ec7n trong th\u00f4ng t\u01b0 65\/2021 ch\u01b0a c\u00f3 n\u00eau n\u1ed9i dung n\u00e0y).<\/p>\n

– Kh\u00f3 kh\u0103n g\u1eb7p ph\u1ea3i: Hi\u1ec7n m\u1ed9t s\u1ed1 ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1eadn d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 58\/2016\/TT-BTC ng\u00e0y 29\/3\/2016 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 68\/2022\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 mua s\u1eafm duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean) . D\u1eabn t\u1edbi c\u00f3 s\u1ef1 kh\u00f4ng th\u1ed1ng nh\u1ea5t trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c ch\u1ec9 \u0111\u1ecbnh th\u1ea7u, ch\u00e0o h\u00e0ng….<\/p>\n

– K\u00ednh h\u1ecfi B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau: \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n b\u1ea3o d\u01b0\u1ee1ng s\u1eeda ch\u1eefa thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i Th\u00f4ng t\u01b0 65\/2021\/TT-BTC (kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 58\/2015\/TT-BTC v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec1u 54, Ngh\u1ecb \u0111\u1ecbnh 63\/2014\/N\u0110-CP c\u1ee5 th\u1ec3 l\u00e0 d\u1ef1 \u00e1n mua s\u1eafm) th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 63\/2014\/N\u0110-CP \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch L\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u b\u01b0\u1edbc Chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0 v\u00e0 L\u1eadp k\u1ebf ho\u1ea1ch LCNT sau khi ph\u00ea duy\u1ec7t B\u00e1o c\u00e1o Kinh t\u1ebf k\u1ef9 thu\u1eadt theo kho\u1ea3n 2 \u0111i\u1ec1u 5, Th\u00f4ng t\u01b0 65\/2021\/TT-BTC.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n\n\n\n
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T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 58\/2016\/TT-BTC ng\u00e0y 29\/3\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 mua s\u1eafm nh\u1eb1m duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb thu\u1ed9c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p \u0111\u00e3 quy \u0111\u1ecbnh n\u1ed9i dung mua s\u1eafm thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 58\/2016\/TT-BTC g\u1ed3m:<\/p>\n

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\u201ch. D\u1ecbch v\u1ee5 phi t\u01b0 v\u1ea5n bao g\u1ed3m: \u2026s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean nh\u1ecf, l\u1ebb nh\u00e0 c\u1eeda, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00f4ng thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\u201d.<\/p>\n<\/blockquote>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 58\/2016\/TT-BTC ng\u00e0y 26\/3\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

\u0110\u1ec1 ngh\u1ecb Qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f3 g\u1eedi c\u00e2u h\u1ecfi \u0111\u1ebfn B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea5u t\u01b0 (c\u01a1 quan ch\u1ee7 tr\u00ec tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh Lu\u1eadt \u0110\u1ea5u th\u1ea7u, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 63\/2014\/N\u0110-CP) \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngu\u1ed3n: www.mof.gov.vn<\/a><\/strong><\/p>\n

Thank & Best Regards!<\/strong><\/em><\/span><\/p>\n

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TRUNG T\u00c2M \u0110\u00c0O T\u1ea0O & T\u01af V\u1ea4N QUY\u1ebeT TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af [PHAN ANH FIRM]<\/span><\/strong><\/p>\n