{"id":16722,"date":"2015-10-28T13:02:18","date_gmt":"2015-10-28T13:02:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16722"},"modified":"2016-12-12T08:39:50","modified_gmt":"2016-12-12T08:39:50","slug":"mau-so-05-thong-tu-232014tt-bldtbxh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16722","title":{"rendered":"M\u1eabu s\u1ed1 07-Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eabu s\u1ed1 07: Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-BL\u0110TBXH ng\u00e0y 29 th\u00e1ng 8 n\u0103m 2014 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng &#8211; Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 03\/2014\/N\u0110-CP<\/span><\/p>\n<table style=\"height: 175px;\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"421\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u00caN DOANH NGHI\u1ec6P<\/strong><\/span><\/td>\n<td width=\"646\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"421\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1: \u2026\u2026\u2026<\/span><\/td>\n<td width=\"646\">\n<p style=\"text-align: right;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026\u2026<\/em><em>, ng\u00e0y <\/em><em>\u2026<\/em><em> th\u00e1ng <\/em><em>\u2026<\/em><em> n\u0103m <\/em><em>\u2026..<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH THAY \u0110\u1ed4I V\u1ec0 LAO \u0110\u1ed8NG 6 TH\u00c1NG \u0110\u1ea6U N\u0102M \u2026\u2026\u2026\u2026.. (HO\u1eb6C CU\u1ed0I N\u0102M \u2026\u2026\u2026\u2026..)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ednh g\u1eedi: Ph\u00f2ng Lao \u0111\u1ed9ng &#8211; Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i qu\u1eadn\/huy\u1ec7n\/th\u1ecb x\u00e3\/th\u00e0nh ph\u1ed1&#8230;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> (ho\u1eb7c S\u1edf Lao \u0111\u1ed9ng &#8211; Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i t\u1ec9nh\/th\u00e0nh ph\u1ed1&#8230;)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty h\u1ee3p danh, C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean, C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, C\u00f4ng ty c\u1ed5 ph\u1ea7n): \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. S\u1ed1 lao \u0111\u1ed9ng \u0111\u1ea7u k\u1ef3<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u01a1n v\u1ecb: ng\u01b0\u1eddi<\/em><\/span><\/p>\n<table style=\"height: 313px; border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">T\u1ed5ng s\u1ed1<\/span><\/td>\n<td rowspan=\"2\" width=\"94\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Trong \u0111\u00f3 lao \u0111\u1ed9ng n\u1eef<\/span><\/td>\n<td colspan=\"6\" width=\"493\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt<\/span><\/td>\n<td colspan=\"3\" width=\"313\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<td rowspan=\"2\" width=\"95\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Ghi ch\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u0110\u1ea1i h\u1ecdc tr\u1edf l\u00ean<\/span><\/td>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Cao \u0111\u1eb3ng\/ Cao \u0111\u1eb3ng ngh\u1ec1<\/span><\/td>\n<td width=\"86\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Trung c\u1ea5p\/ Trung c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">S\u01a1 c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">D\u1ea1y ngh\u1ec1 th\u01b0\u1eddng xuy\u00ean<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Ch\u01b0a qua \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<td width=\"88\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td width=\"78\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td width=\"147\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Theo m\u00f9a v\u1ee5 ho\u1eb7c theo c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh d\u01b0\u1edbi 12 th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"94\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"86\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"88\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"78\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">x<\/span><\/td>\n<td width=\"147\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">X<\/span><\/td>\n<td width=\"95\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2. S\u1ed1 lao \u0111\u1ed9ng t\u0103ng tr<\/strong><strong>o<\/strong><strong>ng k\u1ef3<\/strong><\/span><\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"94\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3 lao \u0111\u1ed9ng n\u1eef<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"6\" width=\"493\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"3\" width=\"313\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"95\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi ch\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ea1i h\u1ecdc tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\" width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cao \u0111\u1eb3ng\/ Cao \u0111\u1eb3ng ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"86\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trung c\u1ea5p\/ Trung c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u01a1 c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ea1y ngh\u1ec1 th\u01b0\u1eddng xuy\u00ean<\/span><\/td>\n<td style=\"text-align: center;\" width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u01b0a qua \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<td style=\"text-align: center;\" width=\"88\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\" width=\"78\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\" width=\"147\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo m\u00f9a v\u1ee5 ho\u1eb7c theo c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh d\u01b0\u1edbi 12 th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"94\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"86\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"88\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"78\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"147\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"95\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. S\u1ed1 lao \u0111\u1ed9ng gi\u1ea3m trong k\u1ef3<\/strong><\/span><\/p>\n<table style=\"height: 432px; border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"58\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"65\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3 lao \u0111\u1ed9ng n\u1eef<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"6\" width=\"351\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"3\" width=\"239\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"5\" width=\"350\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00fd do gi\u1ea3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"51\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ea1i h\u1ecdc tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\" width=\"67\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cao \u0111\u1eb3ng\/ Cao \u0111\u1eb3ng ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trung c\u1ea5p\/ Trung c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"52\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u01a1 c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center;\" width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ea1y ngh\u1ec1 th\u01b0\u1eddng xuy\u00ean<\/span><\/td>\n<td style=\"text-align: center;\" width=\"52\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u01b0a qua \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<td style=\"text-align: center;\" width=\"65\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\" width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\" width=\"113\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo m\u00f9a v\u1ee5 ho\u1eb7c theo c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh d\u01b0\u1edbi 12 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\" width=\"47\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngh\u1ec9 h\u01b0u<\/span><\/td>\n<td style=\"text-align: center;\" width=\"124\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\/H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\" width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ef7 lu\u1eadt sa th\u1ea3i<\/span><\/td>\n<td style=\"text-align: center;\" width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t<\/span><\/td>\n<td style=\"text-align: center;\" width=\"49\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00fd do kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"58\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"65\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"51\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"67\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"52\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"52\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"65\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"113\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"47\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"124\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"57\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"72\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"49\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4. S\u1ed1 lao \u0111\u1ed9ng cu\u1ed1i k\u1ef3<\/strong><\/span><\/p>\n<table style=\"height: 306px; border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3 lao \u0111\u1ed9ng n\u1eef<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"6\" width=\"509\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt<\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"3\" width=\"305\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"95\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi ch\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ea1i h\u1ecdc tr\u1edf l\u00ean<\/span><\/td>\n<td width=\"83\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cao \u0111\u1eb3ng\/ Cao \u0111\u1eb3ng ngh\u1ec1<\/span><\/td>\n<td width=\"86\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trung c\u1ea5p\/ Trung c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u01a1 c\u1ea5p ngh\u1ec1<\/span><\/td>\n<td width=\"94\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ea1y ngh\u1ec1 th\u01b0\u1eddng xuy\u00ean<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u01b0a qua \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td width=\"74\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<td width=\"146\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo m\u00f9a v\u1ee5 ho\u1eb7c theo c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh d\u01b0\u1edbi 12 th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"69\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"76\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"83\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"86\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"94\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"74\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"146\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">x<\/span><\/td>\n<td width=\"95\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td width=\"439\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td style=\"text-align: center;\" width=\"439\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb<br \/>\n<\/strong><em>(Ch\u1eef k<\/em><em>\u00fd<\/em><em>, d\u1ea5u)<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>H\u1ecd v\u00e0 t\u00ean<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\">\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u1ea1n \u0111\u1ecdc :M\u1eabu s\u1ed1 07-Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":16986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2021],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16722"}],"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=16722"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16986"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16722"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}