{"id":20326,"date":"2016-01-22T06:42:17","date_gmt":"2016-01-22T06:42:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20326"},"modified":"2016-02-16T02:01:27","modified_gmt":"2016-02-16T02:01:27","slug":"hoi-dap-23","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20326","title":{"rendered":"H\u1ecfi \u0110\u00e1p 23"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 1: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c g\u00ec \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u1ebft s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u0169?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 5, \u0111i\u1ec1u 3, TT26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i kho\u1ea3n 2, \u0111i\u1ec1u 9, TT39\/2014\/TT-BTC nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>\u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.13 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec <\/em><em>ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 <\/em><em>\u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean ho\u00e1 \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng). N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n hu\u1ef7 c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 hu\u1ef7 ho\u00e1 \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9 khi:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i n\u01a1i qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ \u00a0Th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ G\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ((m\u1eabu s\u1ed1 3.13 Ph\u1ee5 l\u1ee5c 3, TT39)<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i n\u01a1i qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ DN n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ \u0110\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ G\u1eedi b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3, TT39) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng).<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ho\u1eb7c b\u1ecf tr\u1ed1n th\u00ec h\u00f3a \u0111\u01a1n s\u1ebd x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-hoa-don-mua-cua-doanh-nghiep-ngung-kinh-doanh-hoac-bo-tron\/\">C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n mua c\u1ee7a doanh nghi\u1ec7p ng\u1eebng kinh doanh ho\u1eb7c b\u1ecf tr\u1ed1n<\/a><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-hoa-don-voi-don-vi-da-giai-the\/\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 gi\u1ea3i th\u1ec3<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 2: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 10\/2015 t\u00f4i c\u00f3 vi\u1ebft m\u1ed9t h\u00f3a \u0111\u01a1n GTGT s\u1ed1 0000123, k\u00fd hi\u1ec7u AA\/15P cho c\u00f4ng ty A. Do nh\u1ea7m l\u1eabn t\u00f4i \u0111\u00e3 vi\u1ebft t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a (10 chi\u1ebfc m\u00e1y t\u00ednh) l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng (trong khi gi\u00e1 tr\u1ecb \u0111\u00fang l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng). B\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00f3a \u0111\u01a1n n\u00e0y. H\u1ecfi b\u00e2y gi\u1edd t\u00f4i c\u00f3 th\u1ec3 l\u00e0m bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean hay kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 20, th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>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><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u1ea3 hai b\u00ean \u0111\u00e3 k\u00ea khai thu\u1ebf, b\u1ea1n c\u1ea7n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ 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.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ B\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t (H\u0110 ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, s\u1ed1 t\u1ec1n, thu\u1ebf\u2026) cho h\u00f3a \u0111\u01a1n s\u1ed1, k\u00fd hi\u1ec7u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: Ng\u00e0y 28\/12\/2015, b\u1ea1n ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 ti\u1ebfn h\u00e0nh l\u1eadp H\u0110 s\u1ed1 0000366, k\u00fd hi\u1ec7u AA\/15P \u0111i\u1ec1u ch\u1ec9nh v\u1edbi v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-20327\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-23.png\" alt=\"Hoi Dap 23\" width=\"733\" height=\"384\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-23.png 733w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Hoi-Dap-23-300x157.png 300w\" sizes=\"(max-width: 733px) 100vw, 733px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1ch k\u00ea khai: Hai b\u00ean b\u00e1n v\u00e0 mua s\u1ebd k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u1edf k\u1ef3 th\u00e1ng 12\/2015.<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>** Ch\u00fa \u00fd<\/em><em>: \u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u00ean c\u00e1c b\u1ea1n ph\u1ea3i k\u00ea \u00e2m<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-dieu-chinh-hoa-don-da-lap\/\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 3. <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 4, \u0111i\u1ec1u 5, TT119\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i \u0111i\u1ec1u 27, TT39\/2014 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\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 ho\u00e1 \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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec nh\u1eefng DN th\u1ef1c hi\u1ec7n b\u1ea3o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Nh\u1eefng 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 \u0111\u1eb7t in, t\u1ef1 in.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Nh\u1eefng DN thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf thu\u1ed9c di\u1ec7n mua H\u0110 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-lap-bao-cao-tinh-hinh-su-dung-hoa-don-ma%cc%83u-bc26-a-tren-htkk\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 4: <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p t\u00f4i l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p. V\u1eady theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u00ec ch\u00fang t\u00f4i ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 24, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c H\u0110 ch\u00e1y, h\u1ecfng, m\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>1. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.8 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (05) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/em><\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/em><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Nh\u01b0 v\u1eady, khi b\u1ea1n b\u1ecb m\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean 2, b\u1ea1n c\u1ea7n l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ L\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd (theo m\u1eabu BC21\/AC). Th\u1eddi gian n\u1ed9p kh\u00f4ng qu\u00e1 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra m\u1ea5t H\u0110.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ B\u00ean b\u00e1n v\u00e0 b\u00ean mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c v\u00e0 ghi r\u00f5 li\u00ean 1 c\u1ee7a H\u0110 ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf th\u00e0ng n\u00e0o. K\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ngo\u00e0i ra, c\u0103n c\u1ee9 theo ch\u01b0\u01a1ng II, \u0111i\u1ec1u 12, kho\u1ea3n 1, TT 10\/2010\/TT-BTC quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c \u0110i\u1ec1u 12. H\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi mua<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em> Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n&#8230;\u0111\u00e3 l\u1eadp ( li\u00ean giao cho ng\u01b0\u1eddi mua ) \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ea5t&#8230; do thi\u00ean tai, h\u1ecfa ho\u1ea1n.<\/em><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t v\u00e0 b\u00e1o c\u00e1o l\u1ea1i c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec ng\u01b0\u1eddi mua kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, c\u00f4ng ty b\u1ea1n s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00ec l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n. M\u1ee9c ph\u1ea1t t\u1eeb 2.000.000 \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m, nh\u1eefng l\u01b0u \u00fd khi l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t ra sao? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-khi-mat-hoa-don-dau-vao\/\">X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-bien-ban-mat-hoa-don\/ \u200e\">M\u1eabu Bi\u00ean b\u1ea3n m\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 5. <\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty mua h\u00e0ng h\u00f3a b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i ch\u1ee3 nh\u01b0ng y\u00eau c\u1ea7u b\u00ean b\u00e1n ph\u1ea3i \u0111\u1ebfn c\u00f4ng ty giao h\u00f3a \u0111\u01a1n m\u1edbi tr\u1ea3 ti\u1ec1n n\u00ean khi ng\u01b0\u1eddi b\u00e1n giao h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u1ea5y ti\u1ec1n ch\u1ec9 mang theo li\u00ean 2, nh\u01b0 v\u1eady \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd \u0111\u01b0\u1ee3c ch\u1ed7 ng\u01b0\u1eddi mua \u1edf c\u1ea3 3 li\u00ean. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 h\u1ee3p l\u00fd hay kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111 quy \u0111\u1ecbnh v\u1ec1 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;\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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng \u0111\u01a1n v\u1ecb n\u00eau tr\u00ean c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem nh\u01b0 vi\u1ec7c mua h\u00e0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp n\u00ean tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01a1n v\u1ecb y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n h\u00e0ng ghi r\u00f5 l\u00e0 b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i, qua m\u1ea1ng, FAX.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ecfi \u0111\u00e1p 23 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u1ec1 Th\u1ee7 t\u1ee5c l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u00e1p d\u1ee5ng b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. M\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 ghi tr\u00ean h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, m\u1ea5t, h\u1ecfng, ch\u00e1y. k\u1ebf to\u00e1n centax m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o qua b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 23.<\/p>\n","protected":false},"author":7,"featured_media":21104,"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\/20326"}],"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=20326"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20326\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21104"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20326"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}