{"id":11774,"date":"2015-08-28T12:08:59","date_gmt":"2015-08-28T12:08:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11774"},"modified":"2015-09-04T00:37:01","modified_gmt":"2015-09-04T00:37:01","slug":"quy-dinh-moi-tu-2015-ke-khai-dieu-chinh-doi-voi-nhung-hoa-don-tren-20-trieu-da-ke-khai-khau-tru-thue-nhung-thanh-toan-bang-tien-mat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11774","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t."},"content":{"rendered":"

\"Quy<\/h2>\n

R\u1ea5t nhi\u1ec1u thay \u0111\u1ed5i t\u1eeb Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong>, nh\u01b0ng c\u00e1c k\u1ebf to\u00e1n ai c\u0169ng quan t\u00e2m quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 ch\u1eadm v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u. Khi mua h\u00e0ng, doanh nghi\u1ec7p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00ecnh th\u1ee9c thanh to\u00e1n, \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o. Nh\u01b0ng khi thanh to\u00e1n l\u1ea1i thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. V\u1eady doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh\u00a0nh\u01b0 th\u1ebf n\u00e0o?\u00a0<\/span><\/p>\n

1.\u00a0Thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15, Th\u00f4ng t\u01b0\u00a039\/2014\/TT-BTC<\/a><\/strong> v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

\u201c<\/em>c) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb).<\/em>\u201d<\/em><\/span><\/p>\n

Khi mua h\u00e0ng h\u00f3a tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, trong k\u1ef3 doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT. Nh\u01b0ng khi thanh to\u00e1n th\u00ec thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. V\u1eady doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t n\u00e0y.\u00a0<\/span><\/p>\n

K\u1ef3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb, l\u00e0 k\u1ef3 ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5<\/strong><\/span><\/p>\n

Trong th\u00e1ng 12\/2014, C\u00f4ng ty A c\u00f3 m\u1ed9t ho\u00e1 \u0111\u01a1n mua h\u00e0ng tr\u1ecb gi\u00e1 150tr, s\u1ed1 thu\u1ebf GTGT l\u00e0 15tr. T\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12, C\u00f4ng ty \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a Ho\u00e1 \u0111\u01a1n n\u00e0y.<\/span><\/p>\n

\u0110\u1ebfn th\u00e1ng 3\/2015, C\u00f4ng ty A thanh to\u00e1n ho\u00e1 \u0111\u01a1n n\u00e0y b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u00f4ng ty A khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb l\u00e0 15 tr v\u00e0o th\u00e1ng 3\/2015. T\u1ee9c l\u00e0 ghi 15 tr gi\u1ea3m tr\u1eeb n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau 37 tr\u00ean T\u1edd khai 01\/GTGT<\/a><\/span><\/p>\n

2. Thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“1.Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.\u00a0<\/span><\/p>\n

3. H\u1ea1ch to\u00e1n.<\/strong><\/span><\/h2>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean TK 133. \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed c\u00f3 li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n)
\n<\/span>N\u1ee3 TK 641, 642,627, 152 ,156, 154 – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed QLDN
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

L\u01b0u \u00fd: Nh\u1eefng h\u00f3a \u0111\u01a1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Do \u0111\u00f3 khi l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN k\u1ebf to\u00e1n lo\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN (Ghi gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 t\u1ea1i T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN M\u1eabu 03\/TNDN<\/a><\/strong>)\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5<\/strong><\/span> \u00a0<\/span><\/p>\n

– Th\u00e1ng 12\/2014, khi mua h\u00e0ng v\u1ec1, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 152: 150 tr
\n<\/span>N\u1ee3 \u00a0TK 133: 15 tr
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 : 165 tr<\/span><\/p>\n

– Th\u00e1ng 3\/2015, k\u1ebf to\u00e1n thanh to\u00e1n to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n n\u00e0y b\u1eb1ng ti\u1ec1n m\u1eb7t, h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 331<\/span><\/p>\n

C\u00f3 TK 111 : 165 tr<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n :<\/span><\/p>\n

N\u1ee3 TK 152<\/span><\/p>\n

C\u00f3 TK 133: 15 tr<\/span><\/p>\n

– Gi\u1ea3 s\u1eed s\u1ed1 nguy\u00ean li\u1ec7u n\u00e0y b\u00e1n h\u1ebft trong n\u0103m.\u00a0Cu\u1ed1i k\u1ef3, khi quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 lo\u1ea1i tr\u1eeb ho\u00e1 \u0111\u01a1n n\u00e0y kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb , k\u1ebf to\u00e1n ghi v\u00e0o ch\u1ec9 ti\u00eau B4 l\u00e0 : 165 tr<\/span><\/p>\n

L\u01b0u \u00fd :<\/strong><\/span>\u00a0<\/span><\/p>\n

– V\u00ec ho\u00e1 \u0111\u01a1n chi ti\u1ec1n m\u1eb7t v\u1eabn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n, n\u00ean k\u1ebf to\u00e1n sau khi h\u1ea1ch to\u00e1n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, v\u1eabn h\u1ea1ch to\u00e1n b\u00ecnh th\u01b0\u1eddng v\u00e0o chi ph\u00ed. Ch\u1ec9 khi t\u00ednh thu\u1ebf TNDN, m\u1edbi lo\u1ea1i ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, b\u1eb1ng c\u00e1ch ghi s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, M\u1eabu 03\/TNDN<\/span><\/p>\n

–\u00a0N\u1ebfu ho\u00e1 \u0111\u01a1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u00f3 v\u1eabn ch\u01b0a tham gia v\u00e0o chi ph\u00ed trong k\u1ef3 ( h\u00e0ng ch\u01b0a b\u00e1n, ch\u01b0a k\u1ebft chuy\u1ec3n chi ph\u00ed, gi\u00e1 v\u1ed1n) th\u00ec cu\u1ed1i k\u1ef3, kh\u00f4ng c\u1ea7n lo\u1ea1i tr\u1eeb kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Quy tr\u00ecnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t t\u1eeb n\u0103m 2015<\/a><\/span><\/p>\n

Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra<\/a><\/span><\/p>\n

Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n","protected":false},"author":7,"featured_media":12004,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1426,1427],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11774"}],"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=11774"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11774\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12004"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11774"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}