{"id":20313,"date":"2016-01-21T05:50:56","date_gmt":"2016-01-21T05:50:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20313"},"modified":"2016-02-16T01:45:34","modified_gmt":"2016-02-16T01:45:34","slug":"hoi-dap-17","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20313","title":{"rendered":"H\u1ecfi \u0110\u00e1p 17"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i b\u00e1n h\u00e0ng cho C\u00f4ng ty A \u1edf n\u01b0\u1edbc ngo\u00e0i, ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng cho C\u00f4ng ty B \u1edf trong n\u01b0\u1edbc, khi xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec ghi ng\u01b0\u1eddi mua h\u00e0ng l\u00e0 C\u00f4ng ty A hay B?<\/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 16, Kho\u1ea3n 2 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“b) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d: ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p ph\u1ea3i ghi \u0111\u00fang t\u00ean ng\u01b0\u1eddi mua h\u00e0ng l\u00e0 c\u00f4ng ty A.<\/span><\/p>\n

V\u1eady trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9 th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

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

Anh ch\u1ecb cho em h\u1ecfi gi\u00e1 b\u00e1n trong c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch nhau kh\u00e1 cao th\u00ec c\u00f3 sao ko \u1ea1 ( e l\u1ee1 xu\u1ea5t cho 1 c.ty hai c\u00e1i h\u00f3a \u0111\u01a1n gi\u00e1 g\u1ea5p \u0111\u00f4i so v\u1edbi gi\u00e1 b\u00ecnh th\u01b0\u1eddng e xu\u1ea5t cho kh\u00e1ch ) V\u00e0 cho e h\u1ecfi l\u00e0 gi\u00e1 c\u1ee7a c\u00f9ng 1 m\u1eb7t h\u00e0ng xu\u1ea5t cho c\u00f9ng 1 kh\u00e1ch th\u00ec gi\u00e1 c\u00f3 ph\u1ea3i \u1ed5n \u0111\u1ecbnh ko? <\/span><\/p>\n

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

Gi\u00e1 b\u00e1n trong c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 mua v\u00e0o, gi\u00e1 th\u1ecb tr\u01b0\u1eddng, v\u00e0 t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn mong mu\u1ed1n c\u1ee7a doanh nghi\u1ec7p. Gi\u00e1 b\u00e1n c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch v\u1edbi kh\u00e1ch h\u00e0ng, v\u00e0 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n kh\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Tuy nhi\u00ean, vi\u1ec7c ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n qu\u00e1 nhi\u1ec1u, m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, th\u00ec c\u0169ng kh\u00f4ng n\u00ean, v\u00e0 d\u1ec5 l\u00e0m cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng l\u1ea5y \u0111\u00f3 l\u00e0m t\u00ecnh ti\u1ebft nghi ng\u1edd t\u00ednh minh b\u1ea1ch trong doanh nghi\u1ec7p.<\/span><\/p>\n

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

Doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 giao cho ng\u01b0\u1eddi mua nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ghi sai lo\u1ea1i h\u00e0ng h\u00f3a b\u00e1n. V\u1eady doanh nghi\u1ec7p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, Kho\u1ea3n 3, \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a>\u00a0quy \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

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

    \n
  1. 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
  2. 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 (-).\u201d<\/em><\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 tr\u00ean:<\/span><\/p>\n

    + Trong 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 m\u00e0 hai b\u00ean ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec 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, l\u01b0u l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    + Trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng v\u00e0 hai b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t.<\/span><\/p>\n

    \u0110\u1ec3 hi\u1ec3u r\u00f5 chi ti\u1ebft v\u1ec1 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n vi\u1ebft sai, m\u1eddi b\u1ea1n theo d\u00f5i t\u1ea1i \u0111\u00e2y:C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai<\/a><\/span><\/p>\n

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

    C\u00f4ng ty thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh m\u00e0 ti\u1ec1n thu\u00ea t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u1ec3 l\u00e0m tr\u1ee5 s\u1edf, th\u00ec c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb 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 13, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span>
    \n ” 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.”<\/em><\/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 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span>
    \n “25. 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.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb.<\/span><\/p>\n

    V\u1eady chi ph\u00ed thu\u00ea nh\u00e0 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng, m\u1eddi b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

    Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

    Khi c\u00f4ng ty mua h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c qua \u0111i\u1ec7n tho\u1ea1i, b\u00ean b\u00e1n vi\u1ebft ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng b\u1ecf tr\u1ed1ng ti\u00eau th\u1ee9c “H\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng” v\u00e0 ch\u1ec9 ghi t\u00ean \u0111\u01a1n v\u1ecb mua h\u00e0ng, c\u00e1c ti\u00eau th\u1ee9c c\u00f2n l\u1ea1i ghi \u0111\u1ea7y \u0111\u1ee7. Nh\u01b0 v\u1eady, ho\u00e1 \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo \u0110i\u1ec3m \u0111, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

    \u201c\u0111) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/em><\/span><\/p>\n

    Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c mua h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u01b0: Mua h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX th\u00ec ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n. Khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi mua h\u00e0ng (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)\u201d, ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c mua h\u00e0ng khhoong tr\u1ef1c ti\u1ebfp nh\u01b0: Mua h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX th\u00ec ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 khi l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ec9 c\u1ea7n ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, qua FAX. Nh\u01b0 v\u1eady, c\u00f4ng ty mua h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c qua \u0111i\u1ec7n tho\u1ea1i m\u00e0 b\u00ean b\u00e1n vi\u1ebft h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng b\u1ecf tr\u1ed1ng ti\u00eau th\u1ee9c \u201cH\u1ecd t\u00ean ng\u01b0\u1eddi mua h\u00e0ng\u201d v\u00e0 ch\u1ec9 ghi t\u00ean \u0111\u01a1n v\u1ecb mua h\u00e0ng, c\u00e1c ti\u00eau th\u1ee9c c\u00f2n l\u1ea1i ghi \u0111\u1ea7y \u0111\u1ee7 th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7.<\/span><\/p>\n

    Ngo\u00e0i ti\u00eau th\u1ee9c tr\u00ean, c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c kh\u00e1c trong h\u00f3a \u0111\u01a1n ph\u1ea3i vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u00f3i \u0111\u00e1p 17, gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 x\u1eed l\u00fd c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, c\u1ea5p h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb v\u00e0 quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 17, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21064,"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\/20313"}],"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=20313"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20313\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21064"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20313"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}