{"id":68424,"date":"2022-10-14T16:57:35","date_gmt":"2022-10-14T09:57:35","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=68424"},"modified":"2022-10-17T08:32:40","modified_gmt":"2022-10-17T01:32:40","slug":"chuyen-doi-hinh-thuc-so-huu-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/68424\/chuyen-doi-hinh-thuc-so-huu-doanh-nghiep\/","title":{"rendered":"X\u1eed l\u00fd k\u1ebf to\u00e1n, thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ch\u1ecbu nhi\u1ec1u \u1ea3nh h\u01b0\u1edfng b\u1edfi \u0111\u1ea1i d\u1ecbch Covid 19, nhi\u1ec1u doanh nghi\u1ec7p l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh. Do \u0111\u00f3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap t\u0103ng kh\u1ea3 n\u0103ng thu h\u00fat v\u1ed1n \u0111\u1ec3 c\u1ea3i t\u1ed5 l\u1ea1i doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 c\u00e1ch th\u1ee9c gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng kh\u00f4ng th\u1ec3 g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt doanh nghi\u1ec7p n\u0103m 2020, <strong>chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p<\/strong> c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t trong 5 h\u00ecnh th\u1ee9c nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, b\u00ean c\u1ea1nh c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c nh\u01b0 chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p. Do m\u1ed7i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m, c\u0169ng nh\u01b0 c\u00f3 \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m kh\u00e1c nhau,\u00a0 n\u00ean vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p v\u00e0 m\u1ee5c ti\u00eau, chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t trong nh\u1eefng v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i k\u1ec3 \u0111\u1ebfn c\u00e1c \u0111\u1ebf ch\u1ebf c\u00f4ng ty gia \u0111\u00ecnh kh\u1ee7ng \u1edf Vi\u1ec7t Nam. T\u1eadp \u0111o\u00e0n Th\u00e0nh Th\u00e0nh C\u00f4ng ti\u1ec1n th\u00e2n l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u1ed3n Th\u00e0nh Th\u00e0nh C\u00f4ng th\u00e0nh l\u1eadp n\u0103m 1979, nh\u1eb1m m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t n\u00e0y \u0111\u00e3 chuy\u1ec3n th\u00e0nh C\u00f4ng ty TNHH SX &#8211; TM Th\u00e0nh Th\u00e0nh C\u00f4ng v\u00e0o n\u0103m 1998. \u0110\u1ebfn n\u0103m 2007 v\u1edbi m\u1ee5c \u0111\u00edch ph\u00e1t tri\u1ec3n v\u00e0 trong xu h\u01b0\u1edbng chung c\u1ee7a n\u1ec1n kinh t\u1ebf, C\u00f4ng ty TNHH SX- TM Th\u00e0nh Th\u00e0nh C\u00f4ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh C\u00f4ng ty C\u1ed5 ph\u1ea7n SX-TM Th\u00e0nh Th\u00e0nh C\u00f4ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. C\u00e1c lo\u1ea1i h\u00ecnh th\u1ee9c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh (Lu\u1eadt Doanh nghi\u1ec7p 2020) c\u00f3 quy \u0111\u1ecbnh c\u00e1c lo\u1ea1i h\u00ecnh th\u1ee9c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chuy\u1ec3n \u0111\u1ed5i t\u1eeb C\u00f4ng ty TNHH sang C\u00f4ng ty C\u1ed5 ph\u1ea7n<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chuy\u1ec3n \u0111\u1ed5i t\u1eeb C\u00f4ng ty C\u1ed5 ph\u1ea7n sang C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chuy\u1ec3n \u0111\u1ed5i t\u1eeb C\u00f4ng ty C\u1ed5 ph\u1ea7n sang C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang C\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n, quy tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 202, 203, 204 v\u00e0 205\/ Ch\u01b0\u01a1ng IX &#8211; Lu\u1eadt Doanh nghi\u1ec7p 2020.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. X\u1eed l\u00fd k\u1ebf to\u00e1n li\u00ean quan t\u1edbi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong m\u1ed9t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n kh\u00e1 nhi\u1ec1u vi\u1ec7c t\u1eeb khi c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng t\u1eeb Ban l\u00e3nh \u0111\u1ea1o, \u0111\u1ebfn giai \u0111o\u1ea1n tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i v\u00e0 th\u1eddi \u0111i\u1ec3m sau chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 h\u1ea1ch to\u00e1n:<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1u 47 c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n n\u0103m 2015, c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u201cC\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu\u201d nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201d1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\"> \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y&#8221;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ee5c a kho\u1ea3n 1 l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Sau qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t sinh nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch. K\u1ebf to\u00e1n c\u1ea7n <\/span><b>l\u1eadp b\u1ea3ng k\u00ea danh m\u1ee5c c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch<\/b><span style=\"font-weight: 400;\"> gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c do ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ch\u00eanh l\u1ec7ch c\u00f4ng n\u1ee3 ph\u00e1t sinh khi \u0111\u1ed1i chi\u1ebfu v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p. T\u1eeb \u0111\u00f3, t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y. Vi\u1ec7c x\u1eed l\u00fd ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 ghi nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean nh\u00e2n ph\u00e1t sinh ch\u00eanh l\u1ec7ch. N\u1ebfu nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh, k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c v\u00e0 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/55705\/chi-phi-khac\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5, sau th\u1ee7 t\u1ee5c ki\u1ec3m k\u00ea nguy\u00ean v\u1eadt li\u1ec7u ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, Bi\u00ean b\u1ea3n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch ph\u00e1t sinh do ki\u1ec3m k\u00ea ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch kh\u00f4ng r\u00f5 nguy\u00ean nh\u00e2n t\u1eeb b\u1ed9 ph\u1eadn c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n ghi:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 TK 152,153&#8230;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00f3 TK 711: Ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea l\u1edbn h\u01a1n s\u1ed5 s\u00e1ch.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 TK 811<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00f3 TK 152, 153&#8230;: Ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea nh\u1ecf h\u01a1n s\u1ed5 s\u00e1ch.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 138(1) v\u00e0 338(1) \u0111\u1ec3 t\u1ea1m th\u1eddi ghi nh\u1eadn c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do ki\u1ec3m k\u00ea ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean 2 t\u00e0i kho\u1ea3n n\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/38788\/xu-ly-cac-khoan-chenh-lech-vinh-vien-tren-quyet-toan-thue-tndn\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n tr\u00ean quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n) n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i,\u00a0 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u \u0111\u00e1nh gi\u00e1 l\u1ea1i k\u1ebf to\u00e1n ghi:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 t\u0103ng<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">N\u1ee3 TK 811 &#8211; Chi ph\u00ed kh\u00e1c<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">H\u00ecnh 1: X\u1eed l\u00fd k\u1ebf to\u00e1n li\u00ean quan t\u1edbi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p \u2013 ngu\u1ed3n: Internet<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>V\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 104 c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (th\u00f4ng t\u01b0 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho doanh nghi\u1ec7p), c\u0169ng nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 76 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf), nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ea7u ti\u00ean sau khi chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:\u00a0<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/30547\/von-chu-so-huu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1edbi.\u00a0<\/span><\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/27002\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">:\u00a0<\/span><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ebf th\u1eeba c\u1ee7a doanh nghi\u1ec7p c\u0169 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a doanh nghi\u1ec7p m\u1edbi v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d.<\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/21722\/bao-cao-luu-chuyen-tien-te\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\">:\u00a0<\/span><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 li\u1ec7u k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ebfn cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u1ed9t \u201cK\u1ef3 n\u00e0y\u201d. C\u1ed9t \u201cK\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u lu\u1ef9 k\u1ebf k\u1ec3 t\u1eeb \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u0169ng l\u01b0u \u00fd khi tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 \u0111\u1ea7u ti\u00ean sau chuy\u1ec3n \u0111\u1ed5i t\u1ea1i m\u1ed9t s\u1ed1 n\u1ed9i dung, nh\u01b0:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Do \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong h\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n sau th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, khi thuy\u1ebft minh n\u1ed9i dung n\u00e0y k\u1ebf to\u00e1n c\u1ea7n thuy\u1ebft minh chi ti\u1ebft s\u1ef1 thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ee5c n\u00e0y trong \u201c\u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\u201d<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tuy\u00ean b\u1ed1 v\u1ec1 kh\u1ea3 n\u0103ng so s\u00e1nh th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 104 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi C\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/21746\/lap-bao-cao-ket-qua-hoat-dong-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> v\u00e0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ea7n tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m b\u00e1o c\u00e1o \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 th\u1eddi \u0111i\u1ec3m C\u00f4ng ty th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p l\u00e0 ng\u00e0y 30\/6\/N, th\u00ec c\u1ed9t s\u1ed1 li\u1ec7u n\u0103m \u0111\u1ea7u ti\u00ean sau chuy\u1ec3n \u0111\u1ed5i s\u1ebd l\u00e0 k\u1ebft qu\u1ea3 kinh doanh ho\u1eb7c d\u00f2ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ng\u00e0y 01\/7\/N \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u1ed9t \u201ck\u1ef3 tr\u01b0\u1edbc\u201d s\u1ebd l\u00e0 k\u1ebft qu\u1ea3 kinh doanh ho\u1eb7c d\u00f2ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ng\u00e0y \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh \u0111\u1ebfn ng\u00e0y 30\/6\/N.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1edbi v\u00ed d\u1ee5 n\u00e0y, c\u00f3 th\u1ec3 th\u1ea5y 2 c\u1ed9t s\u1ed1 li\u1ec7u tr\u00ean kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh v\u1edbi nhau do kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 khung th\u1eddi gian. V\u00ec v\u1eady k\u1ebf to\u00e1n c\u1ea7n tr\u00ecnh b\u00e0y th\u00f4ng tin n\u00e0y s\u1ebd kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh v\u00e0 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh\u00a0 do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p t\u1ea1i ng\u00e0y 30\/6\/N.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ef3 k\u1ebf to\u00e1n n\u0103m:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u00ean B\u00e1o c\u00e1o n\u0103m \u0111\u1ea7u ti\u00ean sau th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3 c\u1ea7n thuy\u1ebft minh r\u00f5 k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a B\u00e1o c\u00e1o \u0111ang tr\u00ecnh b\u00e0y v\u00e0 k\u1ef3 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng sau k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/28532\/cach-lap-va-trinh-bay-ban-thuyet-minh-bao-cao-tai-chinh-theo-thong-tu-200-2014-tt-btc\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n l\u01b0u \u00fd do m\u1ed7i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu c\u00f3 nguy\u00ean t\u1eafc theo d\u00f5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ph\u00e2n ph\u1ed1i v\u00e0 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn kh\u00e1c nhau. V\u00ec v\u1eady c\u1ea7n tr\u00ecnh b\u00e0y n\u1ed9i dung n\u00e0y \u0111\u00fang v\u1edbi lo\u1ea1i h\u00ecnh sau chuy\u1ec3n \u0111\u1ed5i v\u00e0 nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty sau chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c nhau s\u1ebd c\u00f3 h\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1ed1n kh\u00e1c nhau. Do v\u1eady, khi tr\u00ecnh b\u00e0y thuy\u1ebft minh v\u1ec1 n\u1ed9i dung n\u00e0y c\u0169ng c\u1ea7n l\u01b0u \u00fd thay \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng li\u00ean quan \u0111\u1ebfn h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p sau chuy\u1ec3n \u0111\u1ed5i. \u0110\u1eb7c bi\u1ec7t k\u1ebf to\u00e1n vi\u00ean l\u01b0u \u00fd khi doanh nghi\u1ec7p m\u00ecnh chuy\u1ec3n \u0111\u1ed5i sang h\u00ecnh th\u1ee9c C\u00f4ng ty c\u1ed5 ph\u1ea7n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n thuy\u1ebft minh nhi\u1ec1u n\u1ed9i dung v\u1ed1n li\u00ean quan \u0111\u1ebfn h\u00ecnh th\u1ee9c s\u1edf h\u1eefu n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd trong x\u1eed l\u00fd thu\u1ebf khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; <\/span> <span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u1ed5 ph\u1ea7n h\u00f3a) m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac n\u0103m.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/38195\/ke-khai-thue-tncn-tu-tien-luong-tien-cong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">k\u00ea khai thu\u1ebf TNCN<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> v\u00e0 n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u00e0y.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">+ <\/span><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi do t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf theo \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3 v\u00e0 thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc v\u00e0 l\u01b0u \u00fd d\u00e0nh cho k\u1ebf to\u00e1n khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu. K\u1ebf to\u00e1n n\u00ean d\u1ef1a tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh chuy\u1ec3n \u0111\u1ed5i, \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng, v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh m\u1edbi sau khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu \u0111\u1ec3 thuy\u1ebft minh ch\u00ednh x\u00e1c n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p sau chuy\u1ec3n \u0111\u1ed5i.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m c\u1ea3 t\u1ed5ng h\u1ee3p v\u00e0 l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ed9t trong s\u1ed1 c\u00e1c ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n tin t\u01b0\u1edfng s\u1eed d\u1ee5ng ph\u1ea3i k\u1ec3 \u0111\u1ebfn \u2013 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=lap-va-trinh-bay-bctc-khi-chuyen-doi-hinh-thuc-so-huu-doanh-nghiep&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> \u2013 gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh th\u00f4ng minh h\u1ed7 tr\u1ee3 nhi\u1ec1u cho k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00f3i chung. Ph\u1ea7n m\u1ec1m AMIS K\u1ebf To\u00e1n h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o:\u00a0<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo m\u1eabu ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ec9nh s\u1eeda, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 xem b\u00e1o c\u00e1o tr\u00ean m\u1ecdi thi\u1ebft b\u1ecb, bao g\u1ed3m \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh, m\u00e1y t\u00ednh b\u1ea3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ea3nh b\u00e1o th\u00f4ng minh: T\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026..<\/span><\/li>\n<\/ul>\n<table style=\"background-color: #ebeef0; width: 100%; height: 32px;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"text-align: center; height: 32px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=lap-va-trinh-bay-bctc-khi-chuyen-doi-hinh-thuc-so-huu-doanh-nghiep&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><em><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e1c gi\u1ea3: Ph\u1ea1m Th\u1ecb Thu H\u01b0\u1eddng<\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_68424\" class=\"pvc_stats total_only  \" data-element-id=\"68424\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ch\u1ecbu nhi\u1ec1u \u1ea3nh h\u01b0\u1edfng b\u1edfi \u0111\u1ea1i d\u1ecbch Covid 19, nhi\u1ec1u doanh nghi\u1ec7p l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh. Do \u0111\u00f3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap t\u0103ng kh\u1ea3 n\u0103ng thu h\u00fat v\u1ed1n \u0111\u1ec3 c\u1ea3i t\u1ed5 l\u1ea1i doanh [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_68424\" class=\"pvc_stats total_only  \" data-element-id=\"68424\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":68458,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2617],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - 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