{"id":19718,"date":"2015-12-11T09:21:38","date_gmt":"2015-12-11T09:21:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19718"},"modified":"2016-12-07T08:05:34","modified_gmt":"2016-12-07T08:05:34","slug":"cong-van-5055tct-tncn-ngay-30112015-ve-thue-tncn-va-su-dung-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19718","title":{"rendered":"C\u00f4ng v\u0103n 5055\/TCT-TNCN ng\u00e0y 30\/11\/2015 V\u1ec1 Thu\u1ebf TNCN v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5055\/TCT-TNCN n\u0103m 2015 Ch\u00ednh s\u00e1ch Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c ch\u0103n nu\u00f4i v\u1edbi t\u1ed5 ch\u1ee9c. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0C\u00f4ng v\u0103n 5055\/TCT-TNCN ng\u00e0y 30\/11\/2015 V\u1ec1 Thu\u1ebf TNCN v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\u00a0<\/strong><\/span><\/p>\n

\"cv-5055-tct-tncn-chinh-sach-thue-tncn-va-su-dung-hoa-don\"<\/a><\/span><\/p>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u00f4ng ty C\u1ed5 ph\u1ea7n Ch\u0103n nu\u00f4i C.P. Vi\u1ec7t Nam<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1\u00a0013\/ACC-2015\u00a0ng\u00e0y 03\/9\/2015 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n Ch\u0103n nu\u00f4i C.P. Vi\u1ec7t Nam \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c ch\u0103n nu\u00f4i v\u1edbi t\u1ed5 ch\u1ee9c. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

\u201c1. V\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 TNCN:<\/strong><\/span><\/p>\n

– T\u1ea1i \u0111i\u1ec3m 1, \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i kho\u1ea3n 1, \u0111i\u1ec1u 4, Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/span><\/p>\n

\u201c1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/em><\/span><\/p>\n

C\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 2: C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng nu\u00f4i heo v\u1edbi C\u00f4ng ty B theo h\u00ecnh th\u1ee9c C\u00f4ng ty B giao cho C\u00f4ng ty A con gi\u1ed1ng, th\u1ee9c \u0103n, thu\u1ed1c th\u00fa y, C\u00f4ng ty A giao, b\u00e1n cho C\u00f4ng ty B s\u1ea3n ph\u1ea9m heo th\u00ec ti\u1ec1n c\u00f4ng nu\u00f4i heo nh\u1eadn t\u1eeb C\u00f4ng ty B v\u00e0 s\u1ea3n ph\u1ea9m heo C\u00f4ng ty A giao, b\u00e1n cho C\u00f4ng ty B thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/em><\/span><\/p>\n

S\u1ea3n ph\u1ea9m heo C\u00f4ng ty B nh\u1eadn l\u1ea1i t\u1eeb C\u00f4ng ty A: n\u1ebfu C\u00f4ng ty B b\u00e1n ra heo (nguy\u00ean con) ho\u1eb7c th\u1ecbt heo t\u01b0\u01a1i s\u1ed1ng th\u00ec s\u1ea3n ph\u1ea9m b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, n\u1ebfu C\u00f4ng ty B \u0111\u01b0a heo v\u00e0o ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m nh\u01b0 x\u00fac x\u00edch, th\u1ecbt hun kh\u00f3i, gi\u00f2 ho\u1eb7c th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn kh\u00e1c th\u00ec s\u1ea3n ph\u1ea9m b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

– T\u1ea1i ti\u1ebft e, \u0111i\u1ec3m 1, \u0110i\u1ec1u 3, Ch\u01b0\u01a1ng II, Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/p>\n

\u201ce) Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/em><\/span><\/p>\n

H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

e.1) C\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u1ee3p ph\u00e1p \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp tham gia lao \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng thu\u1ef7 s\u1ea3n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea l\u1ea1i \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n thu\u00ea \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh\u1eadn kho\u00e1n tr\u1ed3ng r\u1eebng, ch\u0103m s\u00f3c, qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o v\u1ec7 r\u1eebng v\u1edbi c\u00e1c c\u00f4ng ty L\u00e2m nghi\u1ec7p). \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0u, thuy\u1ec1n s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u00e1nh b\u1eaft v\u00e0 tr\u1ef1c ti\u1ebfp tham gia ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n tr\u00ean s\u00f4ng b\u1eb1ng h\u00ecnh th\u1ee9c \u0111\u00e1y s\u00f4ng (\u0111\u00e1y c\u00e1) v\u00e0 kh\u00f4ng thu\u1ed9c nh\u1eefng ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c thu\u1ef7 s\u1ea3n b\u1ecb c\u1ea5m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/em><\/span><\/p>\n

e.2) Th\u1ef1c t\u1ebf c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n.<\/em><\/span><\/p>\n

\u0110\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng thu\u1ef7 s\u1ea3n theo h\u01b0\u1edbng d\u1eabn n\u00e0y l\u00e0 qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh (g\u1ecdi chung l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p huy\u1ec7n) ho\u1eb7c huy\u1ec7n gi\u00e1p ranh v\u1edbi n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/em><\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n th\u00ec kh\u00f4ng ph\u1ee5 thu\u1ed9c n\u01a1i c\u01b0 tr\u00fa.<\/em><\/span><\/p>\n

e.3) C\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c m\u1edbi ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.\u201d<\/em><\/span><\/p>\n

2. V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh:<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m 1, \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 s\u1ed1:\u00a039\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c C\u1ea5p ho\u00e1 \u0111\u01a1n do C\u1ee5c thu\u1ebf \u0111\u1eb7t in:<\/span><\/p>\n

\u201c1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c ch\u0103n nu\u00f4i v\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c ch\u0103n nu\u00f4i thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1, \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC\u00a0ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 t\u1ea1i ti\u1ebft e, \u0111i\u1ec3m 1, \u0110i\u1ec1u 3, Ch\u01b0\u01a1ng II, Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho T\u1ed5 ch\u1ee9c, C\u00f4ng ty thu\u00ea gia c\u00f4ng. C\u00f4ng ty l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 cho c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a Doanh nghi\u1ec7p.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty C\u1ed5 ph\u1ea7n Ch\u0103n nu\u00f4i C.P Vi\u1ec7t Nam \u0111\u01b0\u1ee3c bi\u1ebft.\/<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n –\u00a0V\u1ee5 PC-TCT;<\/span>
\n – C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai;<\/span>
\n – L\u01b0u: VT,\u00a0TNCN (3b).<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

 <\/p>\n

Cao Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5055\/TCT-TNCN n\u0103m 2015 Ch\u00ednh s\u00e1ch Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c ch\u0103n nu\u00f4i v\u1edbi t\u1ed5 ch\u1ee9c. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00f4ng v\u0103n 5055\/TCT-TNCN ng\u00e0y 30\/11\/2015 V\u1ec1 Thu\u1ebf TNCN v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19728,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2376],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19718"}],"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=19718"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19718\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19728"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19718"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}