{"id":15852,"date":"2015-10-21T02:07:54","date_gmt":"2015-10-21T02:07:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15852"},"modified":"2015-10-21T08:46:52","modified_gmt":"2015-10-21T08:46:52","slug":"kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-5","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15852","title":{"rendered":"Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 5)"},"content":{"rendered":"

\"Kinh<\/h2>\n
K\u1ef3 5: \u0110\u0103ng k\u00fd S\u1ed5 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u1ea7n \u0111\u1ea7u ti\u00ean <\/i><\/b><\/span><\/div>\n
\u00a0<\/span><\/div>\n
\u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00f3 th\u00eam\u00a0Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0, <\/strong>K\u1ebf to\u00e1n Centax cung c\u1ea5p cho c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 5) <\/strong>v\u1edbi chuy\u00ean \u0111\u1ec1:\u00a0\u0110\u0103ng k\u00fd S\u1ed5 lao \u0111\u1ed9ng v\u00e0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u1ea7n \u0111\u1ea7u ti\u00ean <\/i><\/b><\/strong><\/span><\/div>\n
\n

I. LAO \u0110\u1ed8NG<\/strong><\/span><\/h2>\n

1. \u0110\u0103ng k\u00fd khai tr\u00ecnh lao \u0111\u1ed9ng l\u1ea7n \u0111\u1ea7u ti\u00ean, quy \u0111\u1ecbnh t\u1ea1i \u0111\u00e2u<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0111i\u1ec1u 6 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13 c\u00f3 quy \u0111\u1ecbnh \u201cKhai tr\u00ecnh vi\u1ec7c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng \u1edf \u0111\u1ecba ph\u01b0\u01a1ng\u201d<\/span><\/p>\n

T\u1ea1i c\u00f4ng v\u0103n 3790\/L\u0110TBXH-L\u0110 v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o khai tr\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, t\u0103ng-gi\u1ea3m lao \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n TPHCM c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c khai b\u00e1o l\u1ea7n \u0111\u1ea7u, t\u0103ng gi\u1ea3m lao \u0111\u1ed9ng khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh bi\u1ebfn \u0111\u1ed9ng v\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng.<\/span><\/p>\n

2. N\u01a1i \u0111\u0103ng k\u00fd khai tr\u00ecnh lao \u0111\u1ed9ng l\u1ea7n \u0111\u1ea7u<\/strong><\/span><\/p>\n

Ph\u00f2ng Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n qu\u1eadn, huy\u1ec7n \u1edf m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

3. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd khai tr\u00ecnh lao \u0111\u1ed9ng l\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0 khi c\u00f3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o<\/strong><\/span><\/p>\n

M\u1eabu khai tr\u00ecnh t\u0103ng v\u00e0 gi\u1ea3m lao \u0111\u1ed9ng (bi\u1ec3u m\u1eabu c\u00f3 t\u1ea1i ph\u00f2ng Lao \u0111\u1ed9ng \u1edf m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng)<\/span><\/p>\n

Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong>\u00a0Khi doanh nghi\u1ec7p c\u00f3 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 lao \u0111\u1ed9ng th\u00ec ch\u1ec9 c\u1ea7n l\u00e0m m\u1eabu khai tr\u00ecnh t\u0103ng v\u00e0 gi\u1ea3m lao \u0111\u1ed9ng \u0111\u1ec3 n\u1ed9p cho ph\u00f2ng lao \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh th\u00ec DN l\u00e0m c\u00f4ng v\u0103n \u0111\u1ec3 th\u00f4ng b\u00e1o cho Ph\u00f2ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c bi\u1ebft + gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doan m\u1edbi)<\/span><\/p>\n

II TUY\u1ec2N D\u1ee4NG V\u00c0 M\u1ede S\u1ed4 THEO D\u00d5I LAO\u00a0\u0110\u1ed8NG<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH c\u1ee7a B\u1ed9 Lao \u0110\u1ed9ng TB v\u00e0 XH ban h\u00e0nh ng\u00e0y 29\/08\/2014 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a ngh\u1ecb \u0111\u1ecbnh 03\/2014\/N\u0110-CP v\u1ec1 vi\u1ec7c l\u00e0m.\u00a0<\/em><\/strong><\/span><\/div>\n
\n

1. Khi Tuy\u1ec3n lao \u0111\u1ed9ng Doanh nghi\u1ec7p ph\u1ea3i:<\/span><\/p>\n

–\u00a0Th\u00f4ng b\u00e1o c\u00f4ng khai t\u1ea1i tr\u1ee5 s\u1edf, chi nh\u00e1nh,v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a cty<\/em><\/span><\/p>\n

– Th\u00f4ng b\u00e1o tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng \u0111\u1ea1i ch\u00fang.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y 25\/05 v\u00e0 ng\u00e0y 25\/11 h\u1eb1ng n\u0103m theo m\u1eabu 07 ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. L\u1eadp v\u00e0 qu\u1ea3n l\u00fd s\u1ed5 lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ho\u1ea1t \u0111\u1ed9ng:\u00a0C\u00e1c Doanh nghi\u1ec7p, c\u01a1 quan t\u1ed5 ch\u1ee9c \u00a0th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i l\u1eadp s\u1ed5 quan l\u00fd s\u1eed d\u1ee5ng lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, xu\u1ea5t tr\u00ecnh khi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan y\u00eau c\u1ea7u.<\/span><\/p>\n

4. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i l\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/span><\/p>\n

5. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m ghi ch\u00e9p, nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u00e0o s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng. Qu\u1ea3n l\u00fd s\u1ed5 lao \u0111\u1ed9ng t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan qu\u1ea3n l\u00fd y\u00eau c\u1ea7u<\/span><\/p>\n

S\u1ed5 lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng gi\u1ea5y,ho\u1eb7c\u00a0 b\u1eb1ng b\u1ea3n \u0111i\u1ec7n t\u1eed, nh\u01b0ng \u0111\u1ea3m b\u1ea3o nh\u1eefng n\u1ed9i dung sau :<\/strong><\/span><\/p>\n

a)\u00a0H\u1ecd v\u00e0 t\u00ean, gi\u1edbi t\u00ednh, n\u0103m sinh, qu\u1ed1c t\u1ecbch, \u0111\u1ecba ch\u1ec9, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n (ho\u1eb7c h\u1ed9 chi\u1ebfu);<\/span><\/p>\n

b)\u00a0Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt;<\/span><\/p>\n

c)\u00a0B\u1eadc tr\u00ecnh \u0111\u1ed9 k\u1ef9 n\u0103ng ngh\u1ec1;<\/span><\/p>\n

d)\u00a0V\u1ecb tr\u00ed vi\u1ec7c l\u00e0m;<\/span><\/p>\n

\u0111) Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/span><\/p>\n

e)\u00a0Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c;<\/span><\/p>\n

g)\u00a0Tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p;<\/span><\/p>\n

h)\u00a0Ti\u1ec1n l\u01b0\u01a1ng;<\/span><\/p>\n

i)\u00a0N\u00e2ng b\u1eadc, n\u00e2ng l\u01b0\u01a1ng;<\/span><\/p>\n

k) S\u1ed1 ng\u00e0y ngh\u1ec9 trong n\u0103m, l\u00fd do;<\/span><\/p>\n

l) S\u1ed1 gi\u1edd l\u00e0m th\u00eam (v\u00e0o ng\u00e0y th\u01b0\u1eddng; ngh\u1ec9 h\u1eb1ng tu\u1ea7n; ngh\u1ec9 h\u1eb1ng n\u0103m; ngh\u1ec9 l\u1ec5, t\u1ebft);<\/span><\/p>\n

m) H\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf;<\/span><\/p>\n

n) H\u1ecdc ngh\u1ec1, \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 k\u1ef9 n\u0103ng ngh\u1ec1;<\/span><\/p>\n

o) K\u1ef7 lu\u1eadt lao \u0111\u1ed9ng, tr\u00e1ch nhi\u1ec7m v\u1eadt ch\u1ea5t;<\/span><\/p>\n

p) Tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p;<\/span><\/p>\n

q) Th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0lao \u0111\u1ed9ng v\u00e0 l\u00fd do.:<\/span><\/p>\n<\/div>\n

III. B\u1ea2O HI\u1ec2M X\u00c3 H\u1ed8I<\/strong><\/span><\/p>\n

1. V\u0103n b\u1ea3n lu\u1eadt h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u0111\u0103ng k\u00fd B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/span><\/p>\n

Lu\u1eadt B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i s\u1ed1 71\/2006\/QH22 ng\u00e0y 29\/06\/2006 c\u00f3 quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0111i\u1ec1u s\u1ed1 2 c\u00f3 quy \u0111\u1ecbnh \u201cNg\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 ba th\u00e1ng tr\u1edf l\u00ean\u201d th\u00ec ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/p>\n

Hi\u1ec7n t\u1ea1i \u0111\u1ec3 k\u1ec3 khai, l\u00e0m h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng th\u00f4ng qua ph\u1ea7n m\u1ec1m TS24.<\/span><\/p>\n

2. C\u00e1c th\u00f4ng tin ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n cung c\u1ea5p \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00ed b\u1ea3o hi\u1ec3m l\u1ea7n \u0111\u1ea7u (d\u00e0nh cho DN m\u1edbi th\u00e0nh l\u1eadp)<\/strong><\/span><\/p>\n

B\u1ea3n sao gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00ed kinh doanh<\/span><\/p>\n

S\u1ed1 CMND, ng\u00e0y c\u1ea5p, n\u01a1i c\u1ea5p c\u1ee7a ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m<\/span><\/p>\n

S\u1ed1 s\u1ed5 BHXH c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 tham gia BHXH (N\u1ebfu c\u00f3)<\/span><\/p>\n

2 t\u1ea5m h\u00ecnh 3\u00d74 d\u00e0nh cho ng\u01b0\u1eddi tham gia l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

3. C\u00e1c bi\u1ec3u m\u1eabu c\u1ea7n chu\u1ea9n b\u1ecb trong ph\u1ea7n m\u1ec1m TS24<\/strong><\/span><\/p>\n

1. Phi\u1ebfu Giao nh\u1eadn h\u1ed3 s\u01a1 101<\/span><\/p>\n

2. B\u1ea3n sao gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh<\/span><\/p>\n

3. M\u1eabu 01\/\u0110KBB<\/span><\/p>\n

4. M\u1eabu A01a-TS<\/span><\/p>\n

5. M\u1eabu A01-TS (d\u00e0nh cho ng\u01b0\u1eddi m\u1edbi tham gia b\u1ea3o hi\u1ec3m l\u1ea7n \u0111\u1ea7u)<\/span><\/p>\n

6. M\u1eabu D02-TS<\/span><\/p>\n

7. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (T\u00f9y v\u00e0o m\u1ed7i c\u01a1 quan b\u1ea3o hi\u1ec3m c\u00f3 y\u00eau c\u1ea7u kh\u00f4ng)<\/span><\/p>\n

Ch\u00f9m b\u00e0i d\u00e0i k\u1ef3 v\u1ec1\u00a0Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 <\/strong>do K\u1ebf to\u00e1n Centax, t\u1ed5ng h\u1ee3p v\u00e0 bi\u00ean t\u1eadp hi v\u1ecdng s\u1ebd tr\u1edf th\u00e0nh nh\u1eefng h\u1ed3 s\u01a1 h\u1eefu \u00edch cho m\u1ecdi k\u1ebf to\u00e1n tham kh\u1ea3o:<\/span><\/p>\n<\/div>\n

 <\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 1) – C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 2) – C\u00e1c lo\u1ea1i t\u1edd khai,b\u00e1o c\u00e1o thu\u1ebf v\u00e0 h\u1ea1n n\u1ed9p<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3) – Khai thu\u1ebf m\u00f4n b\u00e0i<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 4) – T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 m\u1eabu 08\/MST<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 5) – \u0110\u0103ng k\u00fd s\u1ed5 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u1ea7n \u0111\u1ea7u<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 6) – Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u1ec1 nh\u00e0 l\u00e0m c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n v\u1ec1 c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 khai b\u00e1o thu\u1ebf kh\u00e1c m\u00e0 m\u1ed9t k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 c\u1ea7n ph\u1ea3i l\u00e0m<\/p>\n","protected":false},"author":7,"featured_media":15899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1950],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15852"}],"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=15852"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15852\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15899"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15852"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}