{"id":1118,"date":"2015-07-09T09:16:31","date_gmt":"2015-07-09T09:16:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1118"},"modified":"2015-08-05T07:29:43","modified_gmt":"2015-08-05T07:29:43","slug":"thue-tncn-cua-doi-tuong-cu-tru-co-thu-nhap-tu-nhuong-quyen-thuong-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1118","title":{"rendered":"Thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1122\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-c\u1ee7a-\u0111\u1ed1i-t\u01b0\u1ee3ng-c\u01b0-tr\u00fa-c\u00f3-thu-nh\u1eadp-t\u1eeb-nh\u01b0\u1ee3ng-quy\u1ec1n-th\u01b0\u01a1ng-m\u1ea1i-300x220.jpg\" alt=\"Thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i - \u1ea3nh ch\u00ednh\" width=\"257\" height=\"189\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-c\u1ee7a-\u0111\u1ed1i-t\u01b0\u1ee3ng-c\u01b0-tr\u00fa-c\u00f3-thu-nh\u1eadp-t\u1eeb-nh\u01b0\u1ee3ng-quy\u1ec1n-th\u01b0\u01a1ng-m\u1ea1i-300x220.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-c\u1ee7a-\u0111\u1ed1i-t\u01b0\u1ee3ng-c\u01b0-tr\u00fa-c\u00f3-thu-nh\u1eadp-t\u1eeb-nh\u01b0\u1ee3ng-quy\u1ec1n-th\u01b0\u01a1ng-m\u1ea1i.jpg 545w\" sizes=\"(max-width: 257px) 100vw, 257px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3\u00a0thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/strong> v\u1eabn hay l\u00e0m \u0111au \u0111\u1ea7u c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">\u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n c\u00f3 c\u00e1ch nh\u00ecn t\u1ed5ng quan nh\u1ea5t v\u1ec1 Thu\u1ebf TNCN, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/tong-quan-ve-thue-thu-nhap-ca-nhan\/\">T\u1ed5ng quan v\u1ec1 thu\u1ebf TNCN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay , theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> c\u00f3 10 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ecbu thu\u1ebf. M\u1ed9t trong nh\u1eefng kho\u1ea3n \u0111\u00f3\u00a0l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i. V\u1eady <strong>c\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong> <strong>TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa\u00a0kho\u1ea3n thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/strong> l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? <strong>K\u1ebf\u00a0to\u00e1n Centax<\/strong> m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i c\u00e1c n\u1ed9i dung:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 8, \u0110i\u1ec1u 2 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, theo \u0111\u00f3 b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n cho ph\u00e9p v\u00e0 y\u00eau c\u1ea7u b\u00ean nh\u1eadn quy\u1ec1n t\u1ef1 m\u00ecnh ti\u1ebfn h\u00e0nh vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/strong> l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i n\u00eau tr\u00ean, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng l\u1ea1i quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN c\u0169ng kh\u00e1c nhau. V\u1eady s\u1ef1 kh\u00e1c nhau gi\u1eefa \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u1ee9 tr\u00fa nh\u01b0 th\u1ebf n\u00e0o? C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam trong b\u00e0i vi\u1ebft sau:<br \/>\n<a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru\/\">Ph\u00e2n bi\u1ec7t\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2. C\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/strong> l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 14 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n thanh to\u00e1n ho\u1eb7c s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f9ng l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i nh\u01b0ng vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u00e0nh nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng t\u00ednh tr\u00ean t\u1ed5ng c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.2. Thu\u1ebf su\u1ea5t<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 14 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n l\u00e0 5%.&#8221;<\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 14 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0t\u1eeb\u00a0nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i gi\u1eefa b\u00ean nh\u1eadn quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.&#8221;<\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.4. C\u00e1ch t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 4, \u0110i\u1ec1u 14 <strong>Th\u00f4ng t\u01b0 111\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1130 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-TNCN-cua-doi-tuong-cu-tru-co-thu-nhap-tu-nhuong-quyen-thuong-mai.jpg\" alt=\"Thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i - c\u00f4ng th\u1ee9c\" width=\"641\" height=\"63\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-TNCN-cua-doi-tuong-cu-tru-co-thu-nhap-tu-nhuong-quyen-thuong-mai.jpg 641w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-TNCN-cua-doi-tuong-cu-tru-co-thu-nhap-tu-nhuong-quyen-thuong-mai-300x29.jpg 300w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/strong><strong> kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 14 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0t\u1eeb\u00a0nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ti\u1ec1n nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i gi\u1eefa b\u00ean nh\u1eadn quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u00ean nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-cua-doi-tuong-khong-cu-tru-co-thu-nhap-tu-ban-quyennhuong-quyen-thuong-mai\/\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3\u00a0thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u1eabn hay l\u00e0m \u0111au \u0111\u1ea7u c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? \u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u01b0 sau: \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n..<\/p>\n","protected":false},"author":7,"featured_media":6149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[134],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1118"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1118"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1118\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6149"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1118"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}