{"id":20288,"date":"2016-01-19T02:41:00","date_gmt":"2016-01-19T02:41:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20288"},"modified":"2016-02-16T01:12:48","modified_gmt":"2016-02-16T01:12:48","slug":"hoi-dap-06","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20288","title":{"rendered":"H\u1ecfi \u0110\u00e1p 06"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong>\u00a0<\/strong><\/span><\/p>\n

H\u00e0ng bi\u1ebfu t\u1eb7ng xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o c\u00f3 thu\u1ebf hay kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 9, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em><\/strong>9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 nh\u01b0 sau: <\/em><\/strong><\/span><\/p>\n

\u201c<\/em>2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: <\/em><\/span><\/p>\n

    \n
  1. a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/span><\/li>\n<\/ol>\n

    \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/em>\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec khi bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng v\u00e0 ti\u1ec1n thu\u1ebf GTGT nh\u01b0 xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

    V\u1eady c\u00f2n h\u1ea1ch to\u00e1n th\u00ec nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc th\u00eam t\u1ea1i \u0111\u00e2y:Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n

    C\u00e2u h\u1ecfi 2:<\/strong>\u00a0<\/strong><\/span><\/p>\n

    C\u00f4ng ty t\u00f4i c\u00f3 mua c\u1ee7a C\u00f4ng ty A m\u1ed9t m\u00e1y bi\u1ebfn t\u1ea7n, c\u00f3 b\u1ea3o h\u00e0nh l\u00e0 1 n\u0103m, nay s\u1ea3n ph\u1ea9m \u0111\u00f3 b\u1ecb h\u1ecfng, c\u00f4ng ty A s\u1ebd \u0111\u1ed5i cho c\u00f4ng ty ch\u00fang t\u00f4i 1 c\u00e1i m\u00e1y bi\u1ebfn t\u1ea7n kh\u00e1c. C\u00f4ng ty A y\u00eau c\u1ea7u c\u00f4ng ty t\u00f4i l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

    Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

    T\u1ea1i \u0111i\u1ec3m 2.4, ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh:\u00a0 <\/span>
    \n \u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).
    \nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p khi mua h\u00e0ng, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 qui \u0111\u1ecbnh v\u1ec1 b\u1ea3o h\u00e0nh, khi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ph\u1ea3i xu\u1ea5t \u0111\u1ed5i l\u1ea1i h\u00e0ng th\u00ec khi xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng, h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i do h\u01b0 h\u1ecfng theo \u0111i\u1ec1u ki\u1ec7n b\u1ea3o h\u00e0nh.<\/span><\/p>\n

    V\u1eady c\u00f2n c\u00e1ch h\u1ea1ch to\u00e1n v\u1ec1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

    S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

    C\u00e2u h\u1ecfi 3:<\/strong>\u00a0<\/strong><\/span><\/p>\n

    H\u00e0ng t\u1eb7ng xu\u1ea5t cho b\u00ean ngo\u00e0i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, kh\u00f4ng d\u00f9ng qu\u1ef9 ph\u00fac l\u1ee3i c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n c\u00f3 thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

    Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

    C\u0103n c\u1ee9 theo Kho\u1ea3n 7.a, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \u201cb. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng t\u1eb7ng xu\u1ea5t cho b\u00ean ngo\u00e0i th\u00ec doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng t\u1eb7ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/p>\n

    Khi xu\u1ea5t h\u00e0ng h\u00f3a trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n c\u00f3 m\u1ed9t s\u1ed1 l\u01b0u \u00fd, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng h\u00f3a bi\u1ebfu t\u1eb7ng<\/span><\/p>\n

    C\u00e2u h\u1ecfi 4:<\/strong>\u00a0<\/strong><\/span><\/p>\n

    C\u00e1 nh\u00e2n kinh doanh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 doanh thu m\u1ed9t n\u0103m d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho c\u00e1 nh\u00e2n c\u00f3 ph\u1ea3i kh\u00f4ng?<\/span><\/p>\n

    Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 25 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span>
    \n \u201c25. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.
    \nVi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c hay kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 13 quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span>
    \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.
    \nTr\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 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

    \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n l\u1ebb, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y <\/span><\/p>\n

    H\u00f3a \u0111\u01a1n l\u1ebb do c\u01a1 quan thu\u1ebf c\u1ea5p c\u00f3 ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng<\/a>?<\/span><\/p>\n

    M\u1eabu 3.4 \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb<\/a><\/span><\/p>\n

    H\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb d\u01b0\u1edbi 200 ngh\u00ecn c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng?<\/a><\/span><\/p>\n

    C\u00e2u h\u1ecfi 5:<\/strong>\u00a0<\/strong><\/span><\/p>\n

    Trong b\u1ed9 ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u, Doanh thu ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT hay ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i?<\/span><\/p>\n

    Tr\u1ea3 l\u1eddi: <\/strong><\/span><\/p>\n

    Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb ng\u00e0y 01\/9\/2014. Theo \u0111\u00f3, khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, C\u00f4ng ty ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

    \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n GTGT m\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc th\u00eam t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

    C\u00f4ng v\u0103n 5047\/TCT-CS ng\u00e0y 30\/11\/2015 v\u1ec1 H\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n

    M\u1eabu h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng – M\u1eabu s\u1ed1 01GTKT3\/001<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Xu\u1ea5t h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng. Nh\u1eefng Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, x\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Th\u01b0\u01a1ng m\u1ea1i khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 06, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":20965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20288"}],"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=20288"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20965"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20288"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}