{"id":1369,"date":"2015-07-10T08:23:05","date_gmt":"2015-07-10T08:23:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1369"},"modified":"2015-08-05T09:13:21","modified_gmt":"2015-08-05T09:13:21","slug":"thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-khong-cu-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1369","title":{"rendered":"Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1375\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-300x245.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa - anh chinh\" width=\"262\" height=\"214\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-300x245.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong.jpg 400w\" sizes=\"(max-width: 262px) 100vw, 262px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0 th\u1ebf n\u00e0o? C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 g\u00ec? Nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n lu\u00f4n g\u1eb7p ph\u1ea3i kh\u00f3 kh\u0103n khi x\u1eed l\u00fd c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.\u00a0B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/centax.dsoftware.vn\/\"><strong>K\u1ebf to\u00e1n<\/strong>\u00a0<strong>Centax <\/strong><\/a>xin \u0111\u01b0\u1ee3c chia s\u1ebbv\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i vi\u1ebft: <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<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">1.1. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 17 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>a. Doanh thu<\/em><br \/>\n<\/strong>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 8 <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><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>b. Thu\u1ebf su\u1ea5t<\/em><br \/>\n<\/strong>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 17 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:<\/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 kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau<\/span>:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">a) 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">b) 5% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">c) 2% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/span><\/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\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 doanh thu t\u1eeb nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c nhau nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u00ean to\u00e0n b\u1ed9 doanh thu.&#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;\">1.2. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 18 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN t\u1eeb thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 20%.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 8 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.&#8221;<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam\u00a0 th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1383 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-1.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa - TN phat sinh\" width=\"642\" height=\"170\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-1.jpg 642w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-1-300x79.jpg 300w\" sizes=\"(max-width: 642px) 100vw, 642px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3: T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1385 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-2.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa- tai VN\" width=\"675\" height=\"135\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-2.jpg 675w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-2-300x60.jpg 300w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u1ea1i \u0111i\u1ec3m a, b n\u00eau tr\u00ean l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ho\u1eb7c tr\u1ea3 h\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft sau:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-cu-tru\/\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">B\u00ean c\u1ea1nh \u0111\u00f3 c\u00e1c b\u1ea1n c\u1ea7n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 h\u01a1n \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. V\u00e0 nh\u1eefng quy \u0111\u1ecbnh n\u00e0o v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y. M\u1eddi b\u1ea1n xem chi ti\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru\/\">Ph\u00e2n bi\u1ec7t c<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru\/\"><span style=\"font-size: 12pt;\">\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0 th\u1ebf n\u00e0o? C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 g\u00ec? Nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n lu\u00f4n g\u1eb7p ph\u1ea3i kh\u00f3 kh\u0103n khi x\u1eed l\u00fd c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1ed1i..<\/p>\n","protected":false},"author":7,"featured_media":6315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[167,171,172],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1369"}],"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=1369"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1369\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6315"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1369"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}