{"id":17037,"date":"2015-10-30T04:14:25","date_gmt":"2015-10-30T04:14:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17037"},"modified":"2016-12-12T08:25:30","modified_gmt":"2016-12-12T08:25:30","slug":"nhung-luu-y-khi-lam-ke-toan-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17037","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

\"nhung<\/h2>\n

Tr\u00ean th\u1ef1c t\u1ebf hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u c\u00e1c k\u1ebf to\u00e1n v\u1eabn th\u01b0\u1eddng h\u1ea1ch to\u00e1n sai c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin t\u1ed5ng h\u1ee3p nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u hi\u1ec7n nay c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n

1. H\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u n\u00ean k\u1eb9p ch\u1ee9ng t\u1eeb sau<\/span><\/h2>\n
    \n
  • T\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c<\/span><\/li>\n
  • H\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i (Contract)<\/span><\/li>\n
  • H\u00f3a \u0111\u01a1n b\u00ean b\u00e1n (Invoice)<\/span><\/li>\n
  • C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c c\u1ee7a l\u00f4 h\u00e0ng nh\u01b0: ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng\u2026<\/span><\/li>\n
  • C\u00e1c h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u nh\u01b0: b\u1ea3o hi\u1ec3m, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba, ki\u1ec3m h\u00f3a, n\u00e2ng h\u1ea1, THC, v\u1ec7 sinh cont, ph\u00ed ch\u1ee9ng t\u1eeb, l\u01b0u kho, v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c\u2026<\/span><\/li>\n
  • Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf<\/span><\/li>\n
  • Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN\/UNC thu\u1ebf<\/span><\/li>\n
  • L\u1ec7nh chi\/UNC thanh to\u00e1n c\u00f4ng n\u1ee3 ngo\u1ea1i t\u1ec7 ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<\/ul>\n

    2. B\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/h2>\n

    – Khi nh\u1eadn \u0111\u01b0\u1ee3c t\u1edd khai v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n ghi:<\/em><\/span><\/p>\n

    a. H\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

    N\u1ee3 TK 156: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ( t\u00ednh theo t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 tr\u00ean t\u1edd khai H\u1ea3i quan).<\/span><\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 331: S\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n nhi\u1ec1u l\u1ea7n:<\/em><\/span><\/p>\n

    VD: Chuy\u1ec3n ti\u1ec1n \u0111\u1eb7t tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng, h\u00e0ng v\u1ec1 r\u1ed3i m\u1edbi chuy\u1ec3n ti\u1ec1n…<\/span><\/p>\n

      \n
    • Tr\u01b0\u1eddng h\u1ee3p l\u00e3i t\u1ef7 gi\u00e1:<\/span><\/li>\n<\/ul>\n

      N\u1ee3 TK 156<\/span><\/p>\n

      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 515<\/span><\/p>\n

        \n
      • Tr\u01b0\u1eddng h\u1ee3p l\u1ed7 t\u1ef7 gi\u00e1:<\/span><\/li>\n<\/ul>\n

        N\u1ee3 TK 635<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 156<\/span><\/p>\n

        b. H\u1ea1ch to\u00e1n thu\u1ebf NK ph\u1ea3i n\u1ed9p:<\/span><\/p>\n

        N\u1ee3 TK 156: S\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3333: Thu\u1ebf Nh\u1eadp kh\u1ea9u<\/span><\/p>\n

        c. H\u1ea1ch to\u00e1n Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3):<\/span><\/p>\n

        N\u1ee3 TK 156: Tr\u00ean t\u1edd khai H\u1ea3i quan<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 3332: Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u00a0<\/span><\/p>\n

        d. H\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng NK :<\/span><\/p>\n

        N\u1ee3 TK 1331: S\u1ed1 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 33312: Thu\u1ebf GTGT h\u00e0ng Nh\u1eadp kh\u1ea9u<\/span><\/p>\n

        e. H\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed kh\u00e1c trong qu\u00e1 tr\u00ecnh nh\u1eadp cho \u0111\u1ebfn khi h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho (v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, ph\u00ed kh\u00e1c\u2026), c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n GTGT c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

        N\u1ee3 TK 156: Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5<\/span><\/p>\n

        N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 331, 111: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n

        L\u01b0u \u00fd<\/strong><\/span>: N\u1ed9i dung h\u1ea1ch to\u00e1n n\u00ean ghi r\u00f5 lo\u1ea1i ph\u00ed v\u00e0 s\u1ed1 t\u1edd khai h\u1ea3i quan m\u00e0 n\u00f3 ph\u1ee5c v\u1ee5.<\/span><\/p>\n

        – Khi n\u1ed9p ti\u1ec1n lo\u1ea1i thu\u1ebf tr\u00ean c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/em><\/span><\/p>\n

          \n
        • Ghi gi\u1ea3m thu\u1ebf NK c\u1ee7a h\u00e0ng NK ph\u1ea3i n\u1ed9p:<\/span><\/li>\n<\/ul>\n

          N\u1ee3 TK 3333<\/span><\/p>\n

          \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 112<\/span><\/p>\n

            \n
          • Ghi gi\u1ea3m Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng Nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p:<\/span><\/li>\n<\/ul>\n

            N\u1ee3 TK 3332<\/span><\/p>\n

            \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 112<\/span><\/p>\n

            3. Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/h2>\n
              \n
            • Theo quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 gi\u00e1 mua c\u1ed9ng c\u00e1c chi ph\u00ed nh\u1eadp h\u00e0ng cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m h\u00e0ng t\u1edbi c\u1ea7u c\u1ea3ng Vi\u1ec7t Nam. Nh\u01b0 v\u1eady, n\u1ebfu c\u00e1c b\u1ea1n nghi\u00ean c\u1ee9u \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf giao h\u00e0ng s\u1ebd hi\u1ec3u n\u00f3 g\u1ea7n nh\u01b0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n\u00a0 C (nh\u01b0 CIF, C&F) cho d\u00f9 h\u1ee3p \u0111\u1ed3ng b\u1ea1n k\u00fd v\u1edbi \u0111i\u1ec1u ki\u1ec7n n\u00e0o \u0111i n\u1eefa.<\/span><\/li>\n
            • Do \u0111\u00f3, c\u00f3 m\u1ed9t s\u1ef1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u, GTGT nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c h\u1ea3i quan kh\u00e1c v\u1edbi gi\u00e1 mua th\u1ef1c t\u1ebf tr\u00ean h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00f4ng \u00edt c\u00e1c b\u1ea1n k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn, c\u1ee9 l\u1ea5y gi\u00e1 tr\u00ean t\u1edd khai h\u1ea3i quan l\u00e0m gi\u00e1 ghi s\u1ed5 l\u00e0 sai.<\/span><\/li>\n
            • C\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf giao h\u00e0ng \u0111\u01b0\u1ee3c ghi tr\u00ean t\u1edd khai, \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ee3p \u0111\u1ed3ng ho\u1eb7c invoice \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 ngo\u1ea1i t\u1ec7 c\u1ea7n nh\u1eadp m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/li>\n
            • \u0110\u00f3 l\u00e0 l\u00fd do v\u00ec sao tr\u00ean t\u1edd khai h\u1ea3i quan c\u00e1c b\u1ea1n s\u1ebd th\u01b0\u1eddng th\u1ea5y c\u00f3 ghi c\u00e1c kho\u1ea3n ph\u00ed nh\u01b0: I, F, THC\u2026 ch\u1ec9 l\u00e0 ph\u1ea7n h\u1ea3i quan \u1ea5n \u0111\u1ecbnh v\u00e0o gi\u00e1 nh\u1eadp \u0111\u1ec3 khai thu\u1ebf m\u00e0 th\u00f4i.<\/span><\/li>\n
            • K\u00ea khai thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u: D\u1ef1a v\u00e0o: Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN ho\u1eb7c bi\u00ean lai thu ti\u1ec1n c\u1ee7a h\u1ea3i quan.<\/span><\/li>\n
            • H\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o s\u1ed5: H\u1ea1ch to\u00e1n theo t\u1ef7 gi\u00e1\u00a0mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u00e0o ng\u00e0y nh\u1eadp h\u00e0ng ho\u1eb7c ng\u00e0y thanh to\u00e1n<\/span><\/li>\n<\/ul>\n

              4.V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/span><\/h2>\n

              \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n t\u00f4i\u00a0xin l\u1ea5y 1 v\u00ed d\u1ee5 \u0111\u1ec3 c\u00e1c b\u1ea1n h\u00ecnh dung r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 quy tr\u00ecnh h\u1ea1ch to\u00e1n ghi mua h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

              C\u00f4ng ty N nh\u1eadp kh\u1ea9u 1.000 s\u1ea3n ph\u1ea9m A v\u1edbi \u0111\u01a1n gi\u00e1 CIF l\u00e0 5 USD\/sp.<\/span><\/p>\n

              T\u1ed5ng gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng l\u00e0 : 1.000 x 5 = 5.000 USD<\/span><\/p>\n

              Tr\u01b0\u1edbc \u0111\u00f3, Ng\u00e0y 01\/05\/2015 c\u00f4ng ty \u0111\u00e3 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p s\u1ed1 ti\u1ec1n: 5.000 x 20.000= 100.000.000 (T\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng c\u00f4ng ty giao d\u1ecbch ng\u00e0y h\u00f4m \u0111\u00f3 l\u00e0 : 20.000.000VN\u0110\/USD)<\/span><\/p>\n

              Nh\u01b0ng \u0111\u1ebfn ng\u00e0y 10\/05\/2015 h\u00e0ng m\u1edbi v\u1ec1 t\u1edbi c\u1ea3ng. T\u1ef7 gi\u00e1 c\u1ee7a giao d\u1ecbch c\u1ee7a H\u1ed9i s\u1edf Ng\u00e2n h\u00e0ng c\u00f4ng th\u01b0\u01a1ng ng\u00e0y h\u00f4m \u0111\u00f3 l\u1ea1i l\u00e0 21.000VN\u0110\/USD.<\/span><\/p>\n

              D\u1ef1a v\u00e0o t\u1edd khai H\u1ea3i quan, Invoice… c\u00f4ng ty ph\u1ea3i \u0111\u00f3ng c\u00e1c lo\u1ea1i thu\u1ebf sau: <\/span><\/p>\n

                \n
              • Thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi Thu\u1ebf su\u1ea5t 30%, <\/span><\/li>\n
              • Thu\u1ebf GTGT h\u00e0ng Nh\u1eadp kh\u1ea9u v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/span><\/li>\n<\/ul>\n

                – Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u: 5.000 x 21.000 = 105.000.000 VN\u0110<\/span><\/p>\n

                – Thu\u1ebf nh\u1eadp kh\u1ea9u: 105.000.000 x 30% = 31.500.000 VN\u0110<\/span><\/p>\n

                – Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u: (105.000.000+ 31.500.000) x 10% = 13.650.000<\/span><\/p>\n

                Ch\u00fa \u00fd: Thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec b\u00ean h\u1ea3i quan \u0111\u00e3 t\u00ednh r\u1ed3i, c\u00e1c b\u1ea1n ch\u1ec9 d\u1ef1a v\u00e0o t\u1edd khai h\u1ea3i quan \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

                \u00a0Sau khi l\u1ea5y \u0111\u01b0\u1ee3c h\u00e0ng t\u1eeb h\u1ea3i quan th\u00ec c\u00f4ng ty c\u00f2n ph\u1ea3i tr\u1ea3 th\u00eam kho\u1ea3n ph\u00ed v\u1eadn chuy\u1ec3n t\u1eeb H\u1ea3i Ph\u00f2ng v\u1ec1 H\u00e0 N\u1ed9i l\u00e0 2.200.000 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10%.<\/span><\/p>\n

                C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/span><\/p>\n

                1. T\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

                Ng\u00e0y khai t\u1edd khai h\u1ea3i quan, t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty c\u00f3 giao d\u1ecbch l\u00e0 21.200 VN\u0110\/USD<\/span><\/p>\n

                Gi\u00e1 nh\u1eadp kho = Gi\u00e1 h\u00e0ng mua + Thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3) + Chi ph\u00ed mua h\u00e0ng<\/span><\/p>\n

                = 106.000.000 + 31.500.000 + 2.000.000 (chi ph\u00ed kh\u00e1c kh\u00f4ng c\u00f3 thu\u1ebf GTGT) = 139.500.000 vn\u0111<\/strong><\/span><\/p>\n

                2. Khi thanh to\u00e1n tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng<\/span><\/p>\n

                N\u1ee3 TK 331: 100.000.000<\/span><\/p>\n

                \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 112: 100.000.000<\/span><\/p>\n

                3. C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

                  \n
                • H\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/li>\n<\/ul>\n

                  N\u1ee3 TK 156: 106.000.000<\/span><\/p>\n

                  \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 331: 100.000.000<\/span><\/p>\n

                  \u00a0 \u00a0C\u00f3 515 : 6.000.000<\/span><\/p>\n

                  4. H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p:<\/span><\/p>\n

                  \u00a0N\u1ee3 TK 156: 31.500.000<\/span><\/p>\n

                  \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 3333: 31.500.000<\/span><\/p>\n

                  5. H\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

                  N\u1ee3 TK 1331:\u00a013.650.000<\/span><\/p>\n

                  \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 33312: 13.650.000<\/span><\/p>\n

                  6. H\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c<\/span><\/p>\n

                  Chi ph\u00ed v\u1eadn chuy\u1ec3n t\u1eeb H\u1ea3i Ph\u00f2ng v\u1ec1 H\u00e0 N\u1ed9i:<\/span><\/p>\n

                  N\u1ee3 TK 156: 2.000.000<\/span><\/p>\n

                  N\u1ee3 TK 1331: 200.000<\/span><\/p>\n

                  \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 112: 2.200.000<\/span><\/p>\n

                  7. H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf<\/span><\/p>\n

                  N\u1ee3 TK 3331:\u00a013.650.000VN\u0110<\/span><\/p>\n

                  N\u1ee3 Tk 3332:\u00a031.500.000 VN\u0110<\/span><\/p>\n

                  C\u00f3 TK 111, 112: 44.150.000 VN\u0110<\/span><\/p>\n

                  L\u01b0u \u00fd; Sau khi c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT doanh nghi\u1ec7p m\u1edbi k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                  V\u1edbi n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n, th\u01b0\u01a1ng m\u1ea1i giao th\u01b0\u01a1ng bu\u00f4n b\u00e1n v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng do v\u1eady k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u00f3 nhu c\u1ea7u l\u1edbn tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay. Y\u00eau c\u1ea7u ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm v\u1eefng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb m\u1ed9t s\u1ed1 l\u01b0u \u00fd \u0111\u1ebfn v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u.<\/p>\n","protected":false},"author":7,"featured_media":17375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2039],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17037"}],"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=17037"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17037\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17375"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17037"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}