{"id":20343,"date":"2016-01-24T07:15:41","date_gmt":"2016-01-24T07:15:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20343"},"modified":"2016-02-16T02:20:41","modified_gmt":"2016-02-16T02:20:41","slug":"hoi-dap-30","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20343","title":{"rendered":"H\u1ecfi \u0110\u00e1p 30"},"content":{"rendered":"

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

C\u00f4ng ty b\u00e1n d\u1ea7u \u00f4 t\u00f4, c\u00f4ng ty xu\u1ea5t d\u1ea7u ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 thay d\u1ea7u xe \u00f4 t\u00f4, v\u1eady c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ea7u ra hay kh\u00f4ng? N\u1ebfu vi\u1ebft th\u00ec vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 7, \u0111i\u1ec1u 3, TT26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>b) 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 ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; 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 (tr\u1eeb h\u00e0ng ho\u00e1 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<\/em>).\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00f4ng ty b\u1ea1n b\u00e1n d\u1ea7u \u00f4 t\u00f4 v\u00e0 xu\u1ea5t d\u1ea7u \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n. m\u00e0 d\u00f9ng phi\u1ebfu xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t d\u00f9ng<\/span><\/p>\n

V\u1ec1 c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n GTGT, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p t\u00f4i c\u00f3 m\u1ed9t l\u00f4 h\u00e0ng h\u00f3a b\u00e1n l\u1ebb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n trong nhi\u1ec1u ng\u00e0y v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea. Khi b\u00e1n h\u1ebft l\u00f4 h\u00e0ng doanh nghi\u1ec7p t\u00f4i m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 18, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

<\/a>\u201c<\/em><\/strong>\u0110i\u1ec1u 18. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/em><\/strong><\/span><\/p>\n

    \n
  1. B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u1ed7i l\u1ea7n th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua y\u00eau c\u1ea7u l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n.<\/em><\/span><\/li>\n
  2. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea b\u00e1n l\u1ebb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea b\u00e1n l\u1ebb ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y (m\u1eabu s\u1ed1 5.6 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/em><\/span><\/li>\n
  3. Cu\u1ed1i m\u1ed7i ng\u00e0y, c\u01a1 s\u1edf kinh doanh l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh. Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d tr\u00ean h\u00f3a \u0111\u01a1n n\u00e0y ghi l\u00e0 \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n.\u201d.<\/em><\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, Doanh nghi\u1ec7p b\u1ea1n c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb h\u00e0ng h\u00f3a th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ngay. Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, b\u1ea1n l\u1eadp b\u1ea3ng k\u00ea b\u00e1n l\u1ebb (theo m\u1eabu 5.6, ph\u1ee5 l\u1ee5c 5, TT39\/2014\/TT-BTC).<\/span><\/p>\n

    Sau \u0111\u00f3, cu\u1ed1i ng\u00e0y b\u1ea1n l\u1eadp m\u1ed9t H\u0110 GTGT ho\u1eb7c H\u0110 b\u00e1n h\u00e0ng ghi s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a cung \u1ee9ng, d\u1ecbch v\u1ee5 trong ng\u00e0y th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua. T\u1ea1i ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua\u201d b\u1ea1n ghi \u201cb\u00e1n l\u1ebb kh\u00f4ng giao h\u00f3a \u0111\u01a1n\u201d.<\/span><\/p>\n

    Xem chi ti\u1ebft b\u1ea3ng k\u00ea t\u1ea1i \u0111\u00e2y:M\u1eabu B\u1ea3ng k\u00ea mua h\u00e0ng M\u1eabu s\u1ed1 06 – VT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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

    B\u00ean c\u00f4ng ty t\u00f4i c\u00f3 1 h\u1ee3p \u0111\u1ed3ng vi\u1ebft ph\u1ea7n m\u1ec1m cho 1 c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ecba ch\u1ec9 \u1edf n\u01b0\u1edbc ngo\u00e0i. V\u1eady tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u00f4i c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho h\u1ecd hay kh\u00f4ng?<\/span><\/p>\n

    N\u1ebfu xu\u1ea5t, th\u00ec n\u1ed9i dung \u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty m\u00e3 s\u1ed1 thu\u1ebf ghi nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

    V\u1ec1 ph\u1ea7n ti\u1ec1n h\u00e0ng, t\u00f4i n\u00ean ghi USD hay VN\u0110 ? H\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 c\u1ea7n x\u00e9 ra kh\u1ecfi cu\u1ed1ng kh\u00f4ng? hay l\u01b0u \u1edf c\u00f4ng ty?<\/span><\/p>\n

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

    – Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n l\u00e0 xu\u1ea5t kh\u1ea9u ph\u1ea7n m\u1ec1m. B\u1ea1n c\u00f3 th\u1ec3 d\u00f9ng invoice thay cho ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

    – N\u1ed9i dung b\u1ea1n v\u1eabn ghi nh\u01b0 ho\u00e1 \u0111\u01a1n GTGT, ghi t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, nh\u01b0ng kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

    – B\u1ea1n d\u00f9ng ti\u1ec1n Vi\u1ec7t nam \u0111\u1ec3 ghi ho\u00e1 \u0111\u01a1n, sau khi quy \u0111\u1ed5i t\u1eeb ti\u1ec1n USD sang ti\u1ec1n Vi\u1ec7t theo t\u1ef7 gi\u00e1 li\u00ean ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi ho\u00e1 \u0111\u01a1n<\/span><\/p>\n

    – Sau khi xu\u1ea5t ho\u00e1 \u0111\u01a1n, b\u1ea1n l\u01b0u c\u00f9ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 k\u00ea khai thu\u1ebf, h\u1ea1ch to\u00e1n v\u00e0 cung c\u1ea5p cho nh\u1eefng \u0111\u01a1n v\u1ecb ki\u1ec3m tra khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

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

    Cho em h\u1ecfi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u00f3 l\u00e0m quy\u1ebft to\u00e1n n\u0103m kh\u00f4ng? Hay ch\u1ec9 l\u00e0m b\u00e1o c\u00e1o qu\u00fd?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 27, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201c<\/em>H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n) c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau (m\u1eabu s\u1ed1 3.9 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ea1i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0)\u201d.<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean: C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd theo qu\u00fd,ho\u1eb7c th\u00e1ng<\/span><\/p>\n

    – H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo ( n\u1ebfu n\u1ed9p theo th\u00e1ng), ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo( n\u1ebfu n\u1ed9p theo qu\u00fd)<\/span><\/p>\n

    Xem c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/span><\/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

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

    Khi c\u00f4ng ty t\u00f4i b\u00e1n USD cho ng\u00e2n h\u00e0ng th\u00ec c\u00f4ng ty t\u00f4i c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m 2.13, ph\u1ee5 l\u1ee5c 4, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i l\u1eadp B\u1ea3ng k\u00ea chi ti\u1ebft doanh s\u1ed1 mua b\u00e1n theo t\u1eebng lo\u1ea1i ngo\u1ea1i t\u1ec7. C\u01a1 s\u1edf ph\u1ea3i l\u01b0u gi\u1eef c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean mua, b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i theo \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. C\u00e1c ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 ph\u00e1t sinh \u1edf trong n\u01b0\u1edbc ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a c\u00f4ng ty b\u1ea1n di\u1ec5n ra trong n\u01b0\u1edbc n\u00ean v\u1eabn ph\u1ea3i l\u1eadp H\u0110 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    V\u1eady l\u1eadp h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u1eadp nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 30, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21283,"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\/20343"}],"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=20343"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20343\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21283"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20343"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}