{"id":18935,"date":"2015-11-26T07:39:35","date_gmt":"2015-11-26T07:39:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18935"},"modified":"2017-06-26T16:04:34","modified_gmt":"2017-06-26T16:04:34","slug":"khi-doanh-nghiep-hoat-dong-o-dia-diem-khong-dang-ky","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18935","title":{"rendered":"Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng \u0111\u0103ng k\u00fd"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19031\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Khi-doanh-nghiep-hoat-dong-o-dia-diem-khong-dang-ky.jpg\" alt=\"Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng \u0111\u0103ng k\u00fd\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Khi-doanh-nghiep-hoat-dong-o-dia-diem-khong-dang-ky.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Khi-doanh-nghiep-hoat-dong-o-dia-diem-khong-dang-ky-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u00e2u, \u0111\u01b0\u1ee3c ghi r\u00f5 trong gi\u1ea5y ph\u00e9p kinh doanh. \u0110\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\u00a0c\u00f3 th\u1ec3 l\u00e0 n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ee5 s\u1edf ch\u00ednh, ho\u1eb7c v\u0103n \u00a0ph\u00f2ng \u0111\u1ea1i \u0111i\u1ec7n, hay chi nh\u00e1nh&#8230;Tuy nhi\u00ean hi\u1ec7n nay c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd, \u0111i\u1ec1u n\u00e0y g\u00e2y nhi\u1ec1u thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft\u00a0<em><strong>Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng \u0111\u0103ng k\u00fd<\/strong><\/em><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. Ph\u1ea1t ti\u1ec1n khi doanh nghi\u1ec7p\u00a0ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng \u0111\u0103ng k\u00fd<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 35 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-1552013-quy-dinh-ve-xu-phat-hanh-chinh-trong-linh-vuc-ke-hoach-dau-tu\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 50\/2016\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh c\u00e1c m\u1ee9c ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: \u201ckinh doanh \u1edf \u0111\u1ecba \u0111i\u1ec3m m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 155\/2013\/N\u0110-CP quy \u0111\u1ecbnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201c2.\u00a0Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a)\u00a0Kh\u00f4ng c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean c\u00f4ng ty theo quy \u0111\u1ecbnh;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b)\u00a0Kh\u00f4ng l\u1eadp s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean, s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng theo quy \u0111\u1ecbnh;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c)\u00a0Kh\u00f4ng g\u1eafn t\u00ean doanh nghi\u1ec7p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d)\u00a0Kh\u00f4ng l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u v\u00e0 con d\u1ea5u t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 5 tr \u0111\u1ebfn 10tr n\u1ebfu ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng ghi trong gi\u1ea5y ph\u00e9p kinh doanh. Ngo\u00e0i ra, con d\u1ea5u v\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u1edf n\u01a1i kh\u00f4ng ghi trong gi\u1ea5y ph\u00e9p kinh doanh c\u0169ng b\u1ecb ph\u1ea1t t\u1eeb 10tr t\u1edbi 15 tr \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0nh\u1eefng chi ph\u00ed li\u00ean quan t\u1edbi \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khoa\u0309n 15 \u0110i\u00ea\u0300u 14 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y)&#8221;;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 1 \u0110i\u00ea\u0300u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1.Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng chi ph\u00ed li\u00ean quan t\u1edbi v\u0103n ph\u00f2ng, n\u01a1i l\u00e0m vi\u1ec7c kh\u00f4ng \u0111\u0103ng k\u00fd trong gi\u1ea5y ph\u00e9p kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ,\u00a0kh\u00f4ng \u0111\u01b0\u01a1\u0323c ti\u0301nh la\u0300 chi phi\u0301 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 khi xa\u0301c \u0111i\u0323nh thu\u00ea\u0301 TNDN. Nh\u1eefng chi ph\u00ed \u0111\u00f3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed s\u1eeda ch\u1eefa nh\u00e0, v\u0103n ph\u00f2ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed kh\u00e1c li\u00ean quan t\u1edbi v\u0103n ph\u00f2ng<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">3. B\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 77, 78 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c n\u0103m 2012, 2014), kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh 39\/2014\/N\u0110-CP,\u00a0c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1eadm n\u1ed9p t\u1edd khai, ch\u1eadm n\u1ed9p thu\u1ebf, C\u01a1 quan th\u1ebf s\u1ebd nh\u1eafc nh\u1edf \u0111\u00f4n \u0111\u1ed1c v\u00e0 g\u1eedi th\u00f4ng b\u00e1o t\u1edbi tr\u1ee5 s\u1edf ch\u00ednh. N\u1ebfu kh\u00f4ng c\u00f3 ph\u1ea3n h\u1ed3i t\u1eeb ph\u00eda t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan Thu\u1ebf li\u00ean h\u1ec7 v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 ki\u1ec3m\u00a0tra s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p\u00a0kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ecba \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng,\u00a0th\u00ec c\u01a1 quan Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng l\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 t\u00ecnh tr\u1ea1ng kh\u00f4ng t\u1ed3n t\u1ea1i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf. C\u01a1 quan Thu\u1ebf th\u00f4ng b\u00e1o c\u00f4ng khai t\u00ecnh tr\u1ea1ng kh\u00f4ng t\u1ed3n t\u1ea1i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf v\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">4. Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n, n\u1ebfu kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy tr\u00ecnh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p m\u1eabu s\u1ed1 3.14 v\u1ec1 vi\u1ec7c \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Trong 5 ng\u00e0y, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp s\u1ebd xu\u1ed1ng tr\u1ee5 s\u1edf doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ec3m tra. Khi \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 bi\u1ec3n c\u00f4ng ty, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty, v\u0103n b\u1ea3n x\u00e1c nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf c\u0169ng nh\u01b0 b\u00e0n gh\u1ebf, s\u1ed5 s\u00e1ch v\u00e0 c\u00e1c v\u1eadt d\u1ee5ng kh\u00e1c li\u00ean quan ch\u1ee9ng minh c\u00f4ng ty c\u00f3 ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu\u00a0doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd\u00a0th\u00ec \u00a0kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn \u0111\u01b0\u1ee3c in ho\u00e1 \u0111\u01a1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n n\u1eb1m trong nh\u00f3m c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf cao,\u00a0th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thanh tra v\u00e0 quy tr\u00ecnh ki\u1ec3m tra, thanh tra v\u1ec1 thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd, \u0111i\u1ec1u n\u00e0y g\u00e2y nhi\u1ec1u thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p. Nh\u01b0 v\u1eady, khi \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 ph\u1ea3i ch\u1ecbu nh\u1eefng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t n\u00e0o kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec m\u1ee9c x\u1eed ph\u1ea1t \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng \u0111\u0103ng k\u00fd<\/p>\n","protected":false},"author":7,"featured_media":19031,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2274],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18935"}],"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=18935"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18935\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19031"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18935"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}