{"id":20299,"date":"2016-01-20T03:45:59","date_gmt":"2016-01-20T03:45:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20299"},"modified":"2016-02-16T01:30:22","modified_gmt":"2016-02-16T01:30:22","slug":"hoi-dap-11","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20299","title":{"rendered":"H\u1ecfi \u0110\u00e1p 11"},"content":{"rendered":"

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

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>, t\u1ea1i Ch\u01b0\u01a1ng IV, \u0110i\u1ec1u 27 quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/span>
\n “Ri\u00eang doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.\u201d<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC, t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 4 v\u1ec1 s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span>
\n \u00a0\u201cRi\u00eang doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng m\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o theo qu\u00fd.<\/span><\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p qu\u00ean kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p, ngo\u00e0i ra c\u00f2n l\u1eadp sai b\u00e1o c\u00e1o. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o l\u00e0 bao l\u00e2u, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2<\/span>y:<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm, sai b\u00e1o c\u00e1o<\/a><\/span><\/p>\n

M\u1ee9c ph\u1ea1t v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

Xem chi ti\u1ebft c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span>:H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in nh\u01b0ng nay kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00f3 n\u1eefa th\u00ec c\u00f3 \u0111\u01b0\u1ee3c h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00f3 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “Doanh nghi\u1ec7p X th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0o ng\u00e0y 7\/6\/2014 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u00e0 500 s\u1ed1, t\u1eeb s\u1ed1 201 \u0111\u1ebfn h\u1ebft s\u1ed1 700. \u0110\u1ebfn h\u1ebft n\u0103m 2014, doanh nghi\u1ec7p X ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. N\u0103m 2015, doanh nghi\u1ec7p X \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t n\u00eau tr\u00ean.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p X kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi c\u00f4ng ty kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u00e3 ph\u00e1t h\u00e0nh th\u00ec c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u00e2y<\/span>:Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 h\u1ee7y h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh th\u00ec c\u00f3 ph\u1ea3i g\u1eedi k\u00e8m h\u00f3a \u0111\u01a1n m\u1eabu kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 39\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c kinh doanh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i g\u1eedi k\u00e8m h\u00f3a \u0111\u01a1n m\u1eabu.<\/em>\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n ph\u1ea3i g\u1eedi k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu.<\/span><\/p>\n

Xem chi ti\u1ebft g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<\/span>:G\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n qua m\u1ea1ng<\/a><\/span><\/p>\n

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

Cho t\u00f4i h\u1ecfi \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n vi\u1ebft sai s\u1ed1 ti\u1ec1n th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/em><\/strong><\/span><\/p>\n

    \n
  1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/em><\/span><\/li>\n
  2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n
  3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/em><\/span><\/li>\n
  4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em>\u201d<\/em><\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, b\u1ea1n c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n sao cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/span><\/p>\n

    B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u01b0\u1ee3c t\u00f3m g\u1ecdn trong s\u01a1 \u0111\u1ed3 t\u1ea1i \u0111\u00e2y<\/span>:S\u01a1 \u0111\u1ed3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp sai theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

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

    H\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u1ea3m b\u1ea3o \u0111\u00fang n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em>\u0110i\u1ec1u 22. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/em><\/strong><\/span><\/p>\n

    \u201c<\/em>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/em><\/span><\/p>\n

    H\u00f3a \u0111\u01a1n gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

    H\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/em>\u201d\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh, h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ea1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/span><\/p>\n

    N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p s\u1ebd b\u1ecb x\u1eed l\u00fd theo lu\u1eadt, m\u1eddi b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:Ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u1ecfi \u0111\u00e1p 11 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, x\u1eed l\u00fd c\u00e1c h\u00f3a \u0111\u01a1n vi\u1ebft sai. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 11, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21017,"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\/20299"}],"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=20299"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20299\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21017"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20299"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}