{"id":20363,"date":"2016-01-26T09:53:01","date_gmt":"2016-01-26T09:53:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20363"},"modified":"2016-02-16T02:28:57","modified_gmt":"2016-02-16T02:28:57","slug":"hoi-dap-35","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20363","title":{"rendered":"H\u1ecfi \u0110\u00e1p 35"},"content":{"rendered":"

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

Xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n cho kh\u00e1ch h\u00e0ng nh\u01b0ng kh\u00e1ch h\u00e0ng kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00e1c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 24, Kho\u1ea3n 1, 2 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“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

2. 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><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 tham kh\u1ea3o \u00a0b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n\u00a0X\u1eed l\u00fd khi m\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

Khi l\u1eadp h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng ph\u1ea3i k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m d quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u00a0“d) Ti\u00eau th\u1ee9c \u201cng\u01b0\u1eddi b\u00e1n h\u00e0ng (k\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd t\u00ean)\u201d<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Lu\u1eadt K\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 20, Kho\u1ea3n 1 quy \u0111\u1ecbnh k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/p>\n

“1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng b\u00fat m\u1ef1c. Kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c \u0111\u1ecf ho\u1eb7c \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec ng\u01b0\u1eddi b\u00e1n h\u00e0ng khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean t\u1eebng t\u1edd h\u00f3a \u0111\u01a1n. N\u1ebfu l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p k\u00fd th\u00ec ph\u1ea3i ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o ch\u1eef k\u00fd. N\u1ebfu ng\u01b0\u1eddi b\u00e1n h\u00e0ng ( nh\u00e2n vi\u00ean) k\u00fd th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y u\u1ef7 quy\u1ec1n v\u00e0 \u0111\u00f3ng d\u1ea5u treo ph\u00eda b\u00ean tr\u00e1i ph\u00eda tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

Trong h\u00f3a \u0111\u01a1n c\u00f2n c\u00f3 r\u1ea5t nhi\u1ec1u ti\u00eau th\u1ee9c kh\u00e1c n\u1eefa, v\u1eady c\u00e1c ti\u00eau th\u1ee9c \u0111\u00f3 ph\u1ea3i l\u1eadp nh\u01b0 th\u1ebf n\u00e0o cho ph\u00f9 h\u1ee3p? 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 3:<\/strong><\/span><\/p>\n

Nh\u1eefng h\u00f3a \u0111\u01a1n t\u1ef1 in, do b\u00ean b\u00e1n cung c\u1ea5p kh\u00f4ng g\u1ea1ch ch\u00e9o nh\u1eefng ch\u1ed7 tr\u1ed1ng th\u00ec c\u00f3 \u0111\u00fang hay kh\u00f4ng?<\/span><\/p>\n

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

\u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa; ph\u1ea3i d\u00f9ng c\u00f9ng m\u00e0u m\u1ef1c, lo\u1ea1i m\u1ef1c kh\u00f4ng phai, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c \u0111\u1ecf; ch\u1eef s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, kh\u00f4ng vi\u1ebft ho\u1eb7c in \u0111\u00e8 l\u00ean ch\u1eef in s\u1eb5n v\u00e0 g\u1ea1ch ch\u00e9o ph\u1ea7n c\u00f2n tr\u1ed1ng (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng tr\u00ean h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec nh\u1eefng h\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng m\u00e1y vi t\u00ednh n\u1ebfu c\u00f3 ph\u1ea7n c\u00f2n tr\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i g\u1ea1ch ch\u00e9o.<\/span><\/p>\n

V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n t\u1ef1 in? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ef1 in t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n

M\u1eabu 3.14 \u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

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

Khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty, Gi\u00e1m \u0111\u1ed1c c\u00f3 \u1ee7y quy\u1ec1n cho nh\u00e2n vi\u00ean k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m d, kho\u1ea3n 2, \u0111i\u1ec1u 16, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c Tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n<\/em>.\u201d<\/span><\/p>\n

Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p th\u1ee7 tr\u01b0\u1edfng kh\u00f4ng k\u00fd v\u00e0o ti\u00eau th\u1ee9c b\u00e1n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho nh\u00e2n vi\u00ean k\u00fd v\u00e0 ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n, \u0111\u00f3ng d\u1ea5u v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i t\u1edd h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

Xem c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n:<\/span><\/p>\n

Bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo th\u00f4ng t\u01b0 200<\/a><\/span><\/p>\n

C\u00e1ch ghi bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

Bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh 48 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/a><\/span><\/p>\n

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

C\u00f3 \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft\u00a0 t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 16, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: “Ph\u01b0\u1eddng” th\u00e0nh “P”; “Qu\u1eadn” th\u00e0nh “Q”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN” ho\u1eb7c “C\u1ed5 ph\u1ea7n” l\u00e0 “CP”, “Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y v\u1ec1\u00a0C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc trong tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t, ch\u00e1y, h\u1ecfng. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean ho\u00e1 \u0111\u01a1n, nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n … K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 35, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21491,"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\/20363"}],"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=20363"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20363\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21491"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20363"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}