{"id":20688,"date":"2016-02-22T03:46:36","date_gmt":"2016-02-22T03:46:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20688"},"modified":"2016-02-22T10:54:11","modified_gmt":"2016-02-22T10:54:11","slug":"hoi-dap-69","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20688","title":{"rendered":"H\u1ecfi \u0110\u00e1p 69"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i c\u00f3 c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 giao d\u1ecbch. Khi kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a chi nh\u00e1nh nh\u01b0ng chuy\u1ec3n tr\u1ea3 ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty th\u00ec kh\u00e1ch h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT 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\u1ec3m c, Kho\u1ea3n 4, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/strong><\/em><\/span><\/p>\n

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

    \n
  1. c) Tr\u01b0\u01a1ng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n \u1ee7y quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo \u1ee7y quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho n\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/li>\n<\/ol>\n

    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, khi kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a chi nh\u00e1nh nh\u01b0ng chuy\u1ec3n tr\u1ea3 ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a C\u00f4ng ty, b\u00ean mua h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu nh\u01b0 vi\u1ec7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n, v\u00e0 C\u00f4ng ty b\u1ea1n l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n hay th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

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

    \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, 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 th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng. Tuy nhi\u00ean trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 9 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m 2.4 Ph\u1ee5 l\u1ee5c 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span>
    \n “\u0110\u1ed1i v\u1edbi 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 th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d
    \n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p b\u1ea1n ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

    M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

    Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n

    Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

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

    H\u00f3a \u0111\u01a1n li\u00ean 2 giao cho ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u00f3ng d\u1ea5u treo c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 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<\/a> t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1, \u0110i\u1ec3m h quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span>
    \n “h) Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n.”<\/em><\/span>
    \n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m d 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>
    \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.”
    \n<\/em>C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, h\u00f3a \u0111\u01a1n li\u00ean 2 giao cho ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 ch\u1eef k\u00fd, h\u1ecd t\u00ean, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n ho\u1eb7c kh\u00f4ng \u0111\u00f3ng d\u1ea5u treo c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan 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 4: <\/strong><\/span><\/p>\n

    Trong n\u0103m 2014, C\u00f4ng ty c\u00f3 m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf, nh\u01b0ng em ki\u1ec3m tra ph\u00e1t hi\u1ec7n l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 t\u1ea9y x\u00f3a, m\u00e0 theo Th\u00f4ng t\u01b0 39 quy \u0111\u1ecbnh th\u00ec h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, v\u1eady khi quy\u1ebft to\u00e1n thu\u1ebf em ko bi\u1ebft c\u00f3 b\u1ecb y\u00eau c\u1ea7u k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i kh\u00f4ng?<\/span><\/p>\n

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

    Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 156\/2013\/TT-BTC,<\/a> b\u1ea1n ch\u1ec9 c\u00f3 th\u1ec3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span>
    \n Ho\u00e1 \u0111\u01a1n t\u1ea9y xo\u00e1 s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf. Khi quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i thu\u1ebf GTGT c\u1ee7a nh\u1eefng ho\u00e1 \u0111\u01a1n n\u00e0y kh\u00f4ng cho kh\u1ea5u tr\u1eeb. V\u00ec th\u1ebf, b\u1ea1n n\u00ean \u0111i\u1ec1u ch\u1ec9nh ngay khi ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

    V\u1eady c\u00e1ch\u00a0\u0111i\u1ec1u ch\u1ec9nh h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u00e3 l\u1eadp nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n

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

    Trong n\u0103m 2014, doanh nghi\u1ec7p t\u00f4i c\u00f3 m\u1ed9t h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u1eadp kho nh\u01b0ng l\u1ea1i qu\u00ean ch\u01b0a k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, v\u1eady ph\u1ea7n h\u1ea1ch to\u00e1n nh\u1eadp kho 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

    Vi\u1ec7c k\u00ea khai thu\u1ebf GTGT \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. N\u1ebfu c\u00f4ng ty\u00a0 b\u1ea1n kh\u00f4ng k\u00ea khai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. <\/span>
    \n Theo     Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 quy \u0111\u1ecbnh:<\/span>
    \n \u201ca) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;
    \nb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
    \nc) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d
    \n<\/em>C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu ho\u00e1 \u0111\u01a1n c\u1ee7a c\u00f4ng ty b\u1ea1n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean ,th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span>
    \n C\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, t\u1eeb n\u0103m 2014 c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng kh\u1ed1ng ch\u1ebf th\u1eddi gian k\u00ea khai, v\u00ec th\u1ebf ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u0103m 2014 , b\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u00ea khai v\u00e0o th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i<\/span><\/p>\n

    M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

    Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/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","protected":false},"excerpt":{"rendered":"

    Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. L\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, 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. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 69, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22255,"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\/20688"}],"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=20688"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20688\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22255"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20688"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}