{"id":18456,"date":"2015-11-16T23:40:49","date_gmt":"2015-11-16T23:40:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18456"},"modified":"2016-12-08T09:34:58","modified_gmt":"2016-12-08T09:34:58","slug":"xuat-hoa-don-sai-ngay-hau-qua-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18456","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y – H\u1eadu qu\u1ea3 cho doanh nghi\u1ec7p"},"content":{"rendered":"

\"Xu\u1ea5t<\/h2>\n

Nh\u1eadn \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi \u00a0c\u1ee7a 1 th\u00e0nh vi\u00ean H\u1ed9i K\u1ebf to\u00e1n Nha Trang \u201cD\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh th\u00e1ng 4\/2015, nh\u01b0ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra th\u00e1ng 07\/2015 v\u00e0 \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng l\u00e0 th\u00e1ng 09\/2015 c\u00f3 sao ko?\u201d.\u00a0B\u1ea1n Tr\u1ecbnh L\u00ea Minh Ph\u01b0\u01a1ng\u00a0\u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft\u00a0Xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y – H\u1eadu qu\u1ea3 cho doanh nghi\u1ec7p.<\/strong> K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin cung c\u1ea5p cho c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/span><\/p>\n

L\u00e2u nay, r\u1ea5t nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n mang suy ngh\u0129: b\u00e1n h\u00e0ng ng\u00e0y 1, nh\u01b0ng xu\u1ea5t h\u00f3a \u0111\u01a1n ng\u00e0y 2 c\u0169ng ch\u1eb3ng sao, v\u00ec sau c\u00f3 1 ng\u00e0y v\u00e0 c\u00f9ng trong 1 th\u00e1ng, n\u00ean ch\u1eafc ko c\u00f3 v\u1ea5n \u0111\u1ec1 g\u00ec. C\u00e1c b\u1ea1n \u0111\u00e3 sai, sai nghi\u00eam tr\u1ecdng r\u1ed3i.<\/span><\/p>\n

C\u00e1c b\u1ea1n h\u00e3y xem Th\u00f4ng t\u01b0 10 \/2014\/TT-BTC<\/a> ng\u00e0y 17\/01\/2014 h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

“\u0110i\u1ec1u 11. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 <\/em><\/span>
\n \u2026<\/em><\/span>
\n 3. Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/em><\/span>
\n a) L\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/em><\/span>
\n Th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/em><\/span>
\n a.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m kh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung h\u00ecnh ph\u1ea1t.<\/em><\/span>
\n V\u00ed d\u1ee5: C\u00f4ng ty C giao h\u00e0ng cho kh\u00e1ch h\u00e0ng v\u00e0o ng\u00e0y 01\/3\/2014 (c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho c\u1ee7a C\u00f4ng ty C), nh\u01b0ng \u0111\u1ebfn ng\u00e0y 03\/3\/2014 C\u00f4ng ty C m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng. Vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0 tr\u00ean l\u00e0 kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0ng C\u00f4ng ty C \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a th\u00e1ng 3\/2014 n\u00ean C\u00f4ng ty C b\u1ecb x\u1eed ph\u1ea1t \u1edf m\u1ee9c 4.000.000 \u0111\u1ed3ng (do kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/em><\/span>
\n a.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c l\u1eadp ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh.<\/em>“<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0v\u1edbi h\u00e0nh vi b\u00e1n h\u00e0ng ng\u00e0y 1 m\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t ng\u00e0y 2 trong c\u00f9ng th\u00e1ng l\u00e0 c\u00e1c b\u1ea1n \u0111\u00e3 b\u1ecb ph\u1ea1t 4 tri\u1ec7u.<\/span><\/p>\n

Tr\u00edch d\u1eabn quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0, \u0111\u1ec3 c\u00e1c b\u1ea1n th\u1ea5y r\u1eb1ng, vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n sai d\u00f9 ch\u1ec9 1 ng\u00e0y, c\u0169ng \u0111\u00e3 ph\u1ea3i tr\u1ea3 gi\u00e1 b\u1eb1ng ti\u1ec1n. 4 tri\u1ec7u l\u00e0 \u00edt nh\u1ea5t. C\u00f2n nhi\u1ec1u nh\u1ea5t, th\u00ec\u2026 kh\u00f4ng c\u00f3 gi\u1edbi h\u1ea1n. M\u00ecnh \u0111\u00e3 g\u1eb7p tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u1edf 1 c\u00f4ng ty m\u00ecnh \u0111ang t\u01b0 v\u1ea5n. Ng\u00e0y k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu b\u00e0n giao ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c l\u00e0 ng\u00e0y 31\/12\/2013. Nh\u01b0ng k\u1ebf to\u00e1n l\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n ng\u00e0y 01\/01\/2014. Ch\u1ec9 c\u00f3 1 ng\u00e0y th\u00f4i, nh\u01b0ng c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3 cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ng\u1eebng \u1edf v\u00e0i ch\u1ee5c tri\u1ec7u hay v\u00e0i tr\u0103m tri\u1ec7u, m\u00e0 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ef7. C\u00e1c b\u1ea1n th\u1ea5y c\u00f3 \u201ckh\u1ee7ng khi\u1ebfp kh\u00f4ng\u201d?<\/span><\/p>\n

V\u1eady, Ng\u00e0y (th\u1eddi \u0111i\u1ec3m) xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0 ng\u00e0y n\u00e0o: ng\u00e0y b\u00e1n h\u00e0ng, ng\u00e0y xu\u1ea5t kho hay ng\u00e0y thu ti\u1ec1n\u2026?<\/span><\/p>\n

A. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3\u00a0<\/span><\/h2>\n

C\u00e1c b\u1ea1n xem quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 2 \u0111i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1. Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng ho\u00e1 l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i (b\u00e1n h\u00e0ng h\u00f3a), ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y chuy\u1ec3n giao<\/strong>\u00a0h\u00e0ng h\u00f3a<\/span><\/p>\n

2. Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh\u00a0d\u1ecbch v\u1ee5 ho\u1eb7c ng\u00e0y thu ti\u1ec1n<\/strong>\u00a0(n\u1ebfu thu ti\u1ec1n tr\u01b0\u1edbc khi d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh)<\/span><\/p>\n

3. Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0\u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y\u00a0nghi\u1ec7m thu, b\u00e0n giao<\/strong>.<\/span><\/p>\n

Tham kh\u1ea3o th\u00eam :\u00a0Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp<\/a><\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/p>\n

5. Ng\u00e0y l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n sinh h\u1ecdat, n\u01b0\u1edbc sinh ho\u1ea1t, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 b\u1ea3y (7) ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u0111\u1ed1i v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 tho\u1ea3 thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/p>\n

6. Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u do ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi tho\u1ea3 thu\u1eadn gi\u1eefa ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u v\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, ng\u00e0y l\u1eadp ho\u00e1 \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

8. Ng\u00e0y l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean, d\u1ea7u kh\u00ed ch\u1ebf bi\u1ebfn v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

B. Xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y th\u00ec d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 n\u00e0o cho doanh nghi\u1ec7p?<\/span><\/h2>\n

1. X\u00e1c \u0111\u1ecbnh sai ng\u00e0y (th\u1eddi \u0111i\u1ec3m) t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNDN\u2026 d\u1eabn \u0111\u1ebfn h\u00e0nh vi n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf GTGT, TNDN. H\u00e0nh vi n\u00e0y, b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o, th\u00ec c\u00e1c b\u1ea1n xem Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> ng\u00e0y 15\/11\/2013 Chi ti\u1ebft:\u00a0Quy \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/a><\/span><\/p>\n

2. B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 10 \/2014\/TT-BTC ng\u00e0y 17\/01\/2014 Chi ti\u1ebft:\u00a0Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

Tr\u1ecbnh L\u00ea Minh Ph\u01b0\u01a1ng<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft. Xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y – H\u1eadu qu\u1ea3 cho Doanh nghi\u1ec7p, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":18515,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2231],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18456"}],"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=18456"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18456\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18515"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18456"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}