{"id":13677,"date":"2015-09-20T20:57:01","date_gmt":"2015-09-20T20:57:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13677"},"modified":"2015-09-24T03:26:05","modified_gmt":"2015-09-24T03:26:05","slug":"nhung-van-de-thac-mac-trong-quyet-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13677","title":{"rendered":"Nh\u1eefng v\u1ea5n \u0111\u1ec1 th\u1eafc m\u1eafc trong quy\u1ebft to\u00e1n"},"content":{"rendered":"

\"Nh\u1eefng<\/h2>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/h2>\n

C\u00f4ng ty t\u00f4i \u0111ang quy\u1ebft to\u00e1n giai \u0111o\u1ea1n 2009 – 2013 c\u00f3 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n c\u00e1c chuy\u00ean gia gi\u1ea3i \u0111\u00e1p nh\u01b0:<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean n\u0103m 2010 kh\u00e1c qu\u00e1 nhi\u1ec1u v\u1edbi QT thu\u1ebf TNCN (v\u1ec1 s\u1ed1 ng\u01b0\u1eddi, s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng) th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Th\u1ee9 hai b\u00ean t\u00f4i khi mua h\u00e0ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c nh\u01b0ng kh\u00f4ng l\u00e0m h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p v\u00e0 c\u0169ng \u0111\u00e3 thanh to\u00e1n ngay trong th\u00e1ng ph\u00e1t sinh \u0111\u00f3 th\u00ec c\u00f3 sao kh\u00f4ng? (Gi\u00e1 tr\u1ecb mua h\u00e0ng kh\u00e1 l\u1edbn, t\u1ea7m 1 t\u1ef7, ph\u00e1t sinh kh\u00e1 nhi\u1ec1u nghi\u1ec7p v\u1ee5 nh\u01b0 v\u1eady)<\/span><\/p>\n

Th\u1ee9 ba c\u00f4ng ty t\u00f4i quy\u1ebft to\u00e1n thu\u1ebf TNCN cho nh\u00e2n vi\u00ean c\u00f3 c\u1ea7n gi\u1ea5y \u1ee7y quy\u1ec1n kh\u00f4ng? Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n d\u01b0\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

Th\u1ee9 t\u01b0 c\u00f4ng ty m\u1edbi mua xe \u00f4t\u00f4,c\u00f3 m\u1ee9c ph\u00ed b\u1ea3o hi\u1ec3m l\u00e0 8.000.000\u0111 v\u1eady m\u1ee9c b\u1ea3o hi\u1ec3m n\u00e0y em c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 kh\u00f4ng?N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u00ec em \u0111\u01b0a v\u00f4 t\u00e0i kho\u1ea3n n\u00e0o?<\/span><\/p>\n

Th\u1ee9 n\u0103m c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, c\u00f3 ch\u1ee9ng t\u1eeb t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u1edbi tscd, c\u00f3 ch\u1ee9ng t\u1eeb kh\u00f4ng, v\u1eady\u00a0c\u00f3 nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f9ng ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb v\u1edbi TSC\u0110 kh\u00f4ng?<\/span><\/p>\n

Th\u1ee9 s\u00e1u c\u00f4ng ty t\u00f4i m\u1edbi mua 1 c\u00e1i laptop, nh\u01b0ng ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ecf th\u00f4i, kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao, c\u0169ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng. V\u1eady chi\u1ebfc laptop n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 kh\u00f4ng, c\u00f3 ph\u1ea3i tr\u00edch kh\u1ea5u hao kh\u00f4ng?<\/span><\/p>\n

Th\u1ee9 b\u1ea9y c\u00f4ng ty t\u00f4i c\u00f3 mua m\u1ed9t chi\u1ebfc \u00f4 t\u00f4 t\u1ea3i v\u00e0o th\u00e1ng 02\/2014 tr\u1ecb gi\u00e1 175.000.000 tri\u1ec7u . \u0110\u01b0a v\u00e0o kh\u1ea5u hao k\u1ec3 t\u1eeb 02\/2014 .\u0110\u1ebfn th\u00e1ng 08\/2012, xe \u00f4 t\u00f4 b\u1ecb tai n\u1ea1n . Do kh\u00f4ng mua b\u1ea3o hi\u1ec3m v\u1eadt ch\u1ea5t xe v\u00e0 tr\u1ecb gi\u00e1 \u0111\u1ea1i tu v\u00e0 s\u1eeda ch\u1eefa qu\u00e1 l\u1edbn ( Kho\u1ea3ng 120.000.000 tri\u1ec7u ) n\u00ean c\u00f4ng ty t\u00f4i quy\u1ebft \u0111\u1ecbnh b\u00e1n thanh l\u00fd kho\u1ea3ng 19.000.000 . T\u00f4i ph\u1ea3i l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ec3 h\u1ee3p l\u1ec7 cho vi\u1ec7c thanh l\u00fd T\u00e0i s\u1ea3n n\u00e0y . C\u01a1 quan thu\u1ebf c\u00f3 x\u1eed ph\u1ea1t vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i kh\u00f4ng ?<\/span><\/p>\n

Th\u1ee9 t\u00e1m thanh l\u00fd CCDC th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o ?<\/span><\/p>\n

Th\u1ee9 ch\u00edn m\u1ee9c l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Th\u1ee9 m\u01b0\u1eddi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 xe t\u1ea3i c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft kh\u1ea5u hao nay c\u00f4ng ty b\u00e1n xe t\u1ea3i n\u00e0y th\u00ec c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi<\/strong><\/span><\/h2>\n

C\u00e2u h\u1ecfi c\u1ee7a b\u1ea1n\u00a0\u0111\u01b0\u1ee3c K\u1ebf to\u00e1n Centax<\/a> tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/span><\/p>\n

1\/ Ti\u1ec1n l\u01b0\u01a1ng, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy\u1ebft to\u00e1n thu\u00ea TNCN t\u1ea1i ngu\u1ed3n c\u1ee7a c\u00f4ng ty b\u1ea1n. N\u1ebfu s\u1ed1 li\u1ec7u kh\u00f4ng kh\u1edbp, b\u1ea1n c\u00f3 th\u1ec3 k\u00ea khai\u00a0\u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft\u00a0\u0111\u1ecbnh ki\u1ec3m tra<\/span><\/p>\n

2\/ Vi\u1ec7c quy\u00a0\u0111\u1ecbnh k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng hay kh\u00f4ng k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng kinh t\u1ebf b\u1eb1ng v\u0103n b\u1ea3n, l\u00e0 do quy\u00a0\u0111\u1ecbnh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty. Nh\u01b0ng th\u01b0\u1eddng v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn, c\u00e1c c\u00f4ng ty\u00a0\u0111\u1ec1u c\u00f3 k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n. N\u1ebfu quy\u00a0\u0111\u1ecbnh c\u1ee7a c\u00f4ng ty b\u1ea1n l\u00e0 h\u1ee3p\u00a0\u0111\u1ed3ng t\u1ea7m 1 t\u1ef7 kh\u00f4ng c\u1ea7n k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng kinh t\u1ebf, th\u00ec b\u1ea1n c\u00f3 th\u1ec3 kh\u00f4ng k\u00fd<\/span><\/p>\n

3\/\u00a0C\u0103n c\u1ee9 Kho\u1ea3n 2, \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1eabu \u0111\u0103ng k\u00fd \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN, do \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n v\u1eabn ph\u1ea3i<\/span>
\n “b.2.4) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay<\/em><\/span>
\n C\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay theo m\u1eabu s\u1ed1 04-2\/TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).”<\/em><\/span>
\n B\u1ea1n th\u1ef1c hi\u1ec7n theo nh\u01b0 \u0111i\u1ec1u tr\u00ean.<\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> v\u00e0 c\u00f4ng v\u0103n s\u1ed1 7851<\/a> c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014 th\u00ec tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf ( sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh) th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/p>\n

4\/\u00a0Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0111i\u1ec1u 4 ch\u01b0\u01a1ng II quy \u0111\u1ecbnh :<\/span>
\n “a) TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm:<\/em><\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm (k\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169): l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.”<\/em><\/span>
\n Nh\u01b0 v\u1eady ph\u00ed b\u1ea3o hi\u1ec3m xe kh\u00f4ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, b\u1ea1n n\u00ean \u0111\u01b0a v\u00e0o TK 142 ho\u1eb7c \u00a0242 r\u1ed3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o CP trong k\u1ef3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/span><\/p>\n

5\/Nh\u1eefng chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi TSC\u0110 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f9ng ng\u00e0y v\u1edbi ch\u1ee9ng t\u1eeb t\u00e0i s\u1ea3n, nh\u01b0ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh, v\u00ed d\u1ee5 : Ph\u1ea3i mua t\u00e0i s\u1ea3n, m\u1edbi thu\u00ea v\u1eadn chuy\u1ec3n. ph\u1ea3i l\u1eafp \u0111\u1eb7t xong m\u1edbi ch\u1eady th\u1eed…<\/span><\/p>\n

6\/\u00a0T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 TS mua v\u1ec1 c\u1ea7n bi\u00ean b\u1ea3n b\u00e0n giao quy\u1ec1n s\u1edf h\u1eefu nh\u01b0 \u00f4 t\u00f4, nh\u00e0 \u0111\u1ea5t. C\u00f2n laptop c\u00f3 th\u1ec3 kh\u00f4ng c\u1ea7n ch\u1ec9 c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ecf l\u00e0 c\u00f3 th\u1ec3 coi l\u00e0 TSC\u0110 c\u1ee7a c\u00f4ng ty.<\/span>
\n Tuy nhi\u00ean b\u1ea1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 1 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n \u0111\u1ec3 nh\u1eadn bi\u1ebft v\u00e0 ghi nh\u1eadn TSC\u0110 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem chi\u1ebfc m\u00e1y t\u00ednh \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 c\u1ee7a c\u00f4ng ty kh\u00f4ng. Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a c\u00f4ng ty b\u1ea1n c\u0103n c\u1ee9 v\u00e0o ph\u1ee5 l\u1ee5c I th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 khung th\u1eddi gian tr\u00edch kh\u1ea5u hao cho c\u00e1c lo\u1ea1i TSC\u0110 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao cho chi\u1ebfc laptop \u0111\u00f3.<\/span><\/p>\n

7\/\u00a0Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o c\u1ee7a c\u01a1 quan thu\u1ebf \u00a0x\u1eed ph\u1ea1t vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i. Vi\u1ec7c gi\u00e1 thanh l\u00fd bao nhi\u00eau l\u00e0 do quy\u1ebft\u00a0\u0111\u1ecbnh c\u1ee7a H\u1ed9i\u00a0\u0111\u1ed3ng thanh l\u00fd tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

V\u1edbi nh\u1eefng t\u00e0i s\u1ea3n gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng, th\u00ec c\u1ea7n c\u00f3 gi\u1ea3i tr\u00ecnh c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1ec1 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p b\u00e1n th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng, th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n, th\u00ec c\u00f3 quy\u1ec1n\u00a0\u0111\u1ecbnh gi\u00e1\u00a0\u00e1p thu\u1ebf<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p xe\u00a0\u00f4 t\u00f4 c\u1ee7a b\u1ea1n, c\u1ea7n c\u00f3 \u00a0h\u1ed3 s\u01a1 tai n\u1ea1n, gi\u1ea5y b\u00e1o gi\u00e1\u00a0\u0111\u1ea1i tu s\u1eeda xe, \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i\u00a0\u0111\u1ed3ng thanh l\u00fd, v\u00e0 ph\u01b0\u01a1ng th\u1ee9c b\u00e1n\u00a0ph\u00f9 h\u1ee3p nh\u01b0\u00a0\u0111\u1ea5u gi\u00e1, ch\u1ecdn gi\u00e1…<\/span><\/p>\n

B\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau\u00a0\u0111\u1ec3 bi\u1ebft r\u00f5 h\u1ed3 s\u01a1,\u00a0th\u1ee7 t\u1ee5c thanh l\u00fd TSC\u0110<\/span>
\n H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

8\/\u00a0B\u1ea1n \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

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