{"id":20686,"date":"2016-02-22T03:39:53","date_gmt":"2016-02-22T03:39:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20686"},"modified":"2016-02-22T10:54:26","modified_gmt":"2016-02-22T10:54:26","slug":"hoi-dap-68","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20686","title":{"rendered":"H\u1ecfi \u0110\u00e1p 68"},"content":{"rendered":"

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

Kho\u1ea3n ti\u1ec1n C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c do kh\u00e1ch h\u00e0nh thanh to\u00e1n ch\u1eadm, kh\u00f4ng \u0111\u00fang ti\u1ebfn \u0111\u1ed9 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i ch\u1ecbu l\u00e3i su\u1ea5t \u00a0theo l\u00e3i su\u1ea5t c\u00f4ng ty \u0111ang vay t\u1ea1i ng\u00e2n h\u00e0ng, th\u00ec c\u1ea7n phi\u1ebfu thu \u0111\u1ec3 h\u1ea1ch to\u00e1n thu nh\u1eadp kh\u00e1c c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n “1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.
\nC\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.”
\n<\/em>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, Kho\u1ea3n ti\u1ec1n C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c do kh\u00e1ch h\u00e0ng thanh to\u00e1n ch\u1eadm, kh\u00f4ng \u0111\u00fang ti\u1ebfn \u0111\u1ed9 trong h\u1ee3p \u0111\u1ed3ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu thu \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

V\u1eady nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 tr\u01b0\u1eddng h\u1ee3p tr\u00ean? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n

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

C\u1eeda h\u00e0ng v\u0103n ph\u00f2ng ph\u1ea9m \u0111\u00f3ng thu\u1ebf tr\u1ef1c ti\u1ebfp \u1ea5n \u0111\u1ecbnh l\u00e0 bao nhi\u00eau? Ngo\u00e0i ra c\u00f2n \u0111\u00f3ng m\u1ee9c thu\u1ebf n\u00e0o n\u1eefa kh\u00f4ng khi xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 12, \u0110i\u00eau 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5% nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>12. Gi\u00e1o c\u1ee5 d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp bao g\u1ed3m c\u00e1c lo\u1ea1i m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc k\u1ebb, com-pa v\u00e0 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, c\u1eeda h\u00e0ng v\u0103n ph\u00f2ng ph\u1ea9m s\u1ebd \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%.<\/span><\/p>\n

Ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean c\u00f2n nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t 5%? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 mua 03 lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. M\u1ed7i lo\u1ea1i h\u00e0ng h\u00f3a, Doanh nghi\u1ec7p cung c\u1ea5p xu\u1ea5t cho c\u00f4ng ty ch\u00fang t\u00f4i m\u1ed9t t\u1edd h\u00f3a \u0111\u01a1n. M\u1ed7i t\u1edd h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ghi c\u00f9ng m\u1ed9t ng\u00e0y. T\u1ed5ng s\u1ed1 h\u00e0ng ho\u00e1 mua c\u1ee7a 03 t\u1edd h\u00f3a \u0111\u01a1n, c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng c\u00f4ng ty kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 10, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/strong><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

    \n
  1. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u00e0 cung c\u1ea5p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p thu\u1ebf GTGT\u201d.<\/em><\/span><\/li>\n<\/ol>\n

    \u00a0Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n c\u00f3 t\u1ed5ng s\u1ed1 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong ng\u00e0y c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 tr\u1ecb gi\u00e1 tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, n\u00ean s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:\u00a0\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

    C\u00f4ng ty em mua 1 TSC\u0110 v\u00e0o th\u00e1ng 8\/2015 ( \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n thu\u1ebf VAT) , l\u00fac \u0111\u00f3 \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai tr\u1ef1c ti\u1ebfp.\u00a0 Nh\u01b0ng sang th\u00e1ng 10\/2015 m\u1edbi \u0111\u01b0a TSC\u0110 \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng v\u00e0 chuy\u1ec3n qua k\u00ea khai thu\u1ebf kh\u1ea5u tr\u1eeb. Anh ch\u1ecb cho em h\u1ecfi ho\u00e1 \u0111\u01a1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT cho th\u00e1ng 10\/2015 kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 theo Kho\u1ea3n 14, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/em><\/span><\/p>\n

    \u2026<\/em><\/span><\/p>\n

      \n
    1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n sang n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u00e1t sinh k\u1ec3 t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean k\u00ea khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u201d<\/em><\/span><\/li>\n<\/ol>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty ban mua 1 TSC\u0110 v\u00e0o th\u00e1ng 8\/2015 (\u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thu\u1ebf VAT), l\u00fac \u0111\u00f3 \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai tr\u1ef1c ti\u1ebfp, \u0111\u1ebfn th\u00e1ng 10\/2015 m\u1edbi \u0111\u01b0a TSC\u0110 \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng v\u00e0 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT trong th\u00e1ng 10.<\/span><\/p>\n

      M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

      C\u00f4ng ty t\u00f4i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i t\u1ec9nh V\u0129nh Ph\u00fac v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, nh\u01b0ng c\u00f3 d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 t\u1ea1i t\u1ec9nh S\u01a1n La. V\u1eady vi\u1ec7c khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

      C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 11, Kho\u1ea3n 3, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

      “Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. N\u1ebfu s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.\u201d<\/em><\/span><\/p>\n

      Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n c\u00f3 d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT? Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5%. K\u1ebf to\u00e1n Centax chia s\u1ebb v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 68, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22256,"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\/20686"}],"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=20686"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20686\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22256"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20686"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}