{"id":20982,"date":"2016-03-24T01:36:31","date_gmt":"2016-03-24T01:36:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20982"},"modified":"2016-03-25T05:15:56","modified_gmt":"2016-03-25T05:15:56","slug":"hoi-dap-101","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20982","title":{"rendered":"H\u1ecfi \u0110\u00e1p 101"},"content":{"rendered":"

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

Hi\u1ec7n C\u00f4ng ty em \u0111ang l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn v\u00e0 tr\u00edch d\u1ef1 ph\u00f2ng nh\u01b0ng ch\u01b0a bi\u1ebft h\u1ed3 s\u01a1 y\u00eau c\u1ea7u s\u1ebd bao g\u1ed3m nh\u1eefng g\u00ec \u0111\u1ec3 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra th\u00ec m\u00ecnh c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

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

C\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn:<\/span><\/p>\n

– T\u1edd tr\u00ecnh ho\u1eb7c k\u1ebf ho\u1ea1ch cho vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn.<\/span><\/p>\n

– B\u1ea3n thuy\u1ebft minh n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn;<\/span><\/p>\n

– B\u00e1o c\u00e1o kinh t\u1ebf k\u1ef9 thu\u1eadt ho\u1eb7c D\u1ef1 to\u00e1n cho c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u1ea7n l\u00ean k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn.<\/span><\/p>\n

– N\u1ebfu thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa th\u00ec ph\u1ea3i c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ea5u th\u1ea7u ho\u1eb7c ch\u00e0o h\u00e0ng c\u1ea1nh tranh trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Sau khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh ph\u1ea3i c\u00f3 B\u1ea3n Quy\u1ebft to\u00e1n kinh ph\u00ed s\u1eeda ch\u1eefa v\u00e0 Bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh s\u1eeda ch\u1eefa l\u1edbn \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i mua ph\u1ee5 t\u00f9ng thi\u1ebft b\u1ecb v\u1ec1 \u0111\u1ec3 thay th\u1ebf m\u00e1y m\u00f3c \u0111\u00e3 b\u1ecb h\u1ecfng v\u1edbi s\u1ed1 ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n

Ti\u1ec1n h\u00e0ng: 14.642.000. Thu\u1ebf 10%: 1.464.200. T\u1ed5ng c\u1ed9ng: 16.106.200.<\/span><\/p>\n

V\u1eady nghi\u1ec7p v\u1ee5 tr\u00ean t\u00f4i \u0111\u1ecbnh kho\u1ea3n th\u1ebf n\u00e0o?<\/span><\/p>\n

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

B\u1ea1n t\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed ph\u00e1t sinh v\u00e0o TK 241<\/span><\/p>\n

Khi vi\u1ec7c s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh :<\/span><\/p>\n

+N\u1ebfu chi ph\u00ed ph\u00e1t sinh nh\u1ecf, k\u1ebft chuy\u1ec3n 241 sang chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

+N\u1ebfu chi ph\u00ed ph\u00e1t sinh l\u1edbn, k\u1ebft chuy\u1ec3n 241 sang 242 r\u1ed3i ph\u00e2n b\u1ed5 d\u1ea7n trong k\u1ef3<\/span><\/p>\n

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

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a doanh nghi\u1ec7p mua b\u1eb1ng ti\u1ec1n vay ng\u00e2n h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u hao th\u1eddi gian l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i Ph\u1ee5 l\u1ee5c 1 quy \u0111\u1ecbnh v\u1ec1 khung th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec: Th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ed1i thi\u1ec3u l\u00e0 6 n\u0103m v\u00e0 t\u1ed1i \u0111a l\u00e0 10 n\u0103m.<\/span><\/p>\n

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

C\u00f4ng ty em \u0111ang c\u00f3 m\u1ed9t h\u1ee3p \u0111\u1ed3ng\u00a0 “C\u1ea2I T\u1ea0O_ S\u1eecA CH\u1eeeA V\u0102N PH\u00d2NG L\u00c0M VI\u1ec6C C\u1ee6A C\u00d4NG TY” v\u1edbi kh\u00e1ch h\u00e0ng.Tr\u1ecb gi\u00e1 h\u1ee3p \u0111\u1ed3ng kho\u1ea3ng 3 t\u1ef7 VN\u0110. Tr\u1ecb gi\u00e1 h\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c chia th\u00e0nh 3 l\u1ea7n thanh to\u00e1n \u1ee9ng v\u1edbi ba l\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a kh\u00e1ch h\u00e0ng (1 l\u1ea7n kh\u00e1ch h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n kho\u1ea3ng 1 t\u1ef7). Tuy nhi\u00ean khi c\u00f3 h\u00f3a \u0111\u01a1n thanh to\u00e1n, k\u1ebf to\u00e1n thanh to\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n N\u1ee3 2412, 1331 v\u00e0 c\u00f3 112. Sau \u0111\u00f3 k\u1ebf to\u00e1n TSC\u0110, CCDC l\u1ea1i h\u1ea1ch to\u00e1n N\u1ee3 153, C\u00f3 2412; N\u1ee3 211 c\u00f3 2412 (v\u00ec chi ti\u1ebft trong h\u00f3a \u0111\u01a1n bao g\u1ed3m c\u1ea3 CCDC v\u00e0 TSC\u0110). V\u1eady cty em hach to\u00e1n nh\u01b0 th\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng hay ph\u1ea3i h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o \u1ea1? (V\u00ec khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i k\u1ebft chuy\u1ec3n nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh N\u1ee3 211, C\u00f3 2412.V\u1eady c\u00f2n kho\u1ea3n 153 \u0111\u00f3 l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?). Em xin c\u00e1m \u01a1n c\u00e1c chuy\u00ean gia.<\/span><\/p>\n

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

Tr\u01b0\u1edbc ti\u00ean, b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t c\u1ee7a vi\u1ec7c s\u1eeda ch\u1eefa . Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i \u0111i\u1ec1u 2 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c13. S\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 vi\u1ec7c duy tu, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf s\u1eeda ch\u1eefa nh\u1eefng h\u01b0 h\u1ecfng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m kh\u00f4i ph\u1ee5c l\u1ea1i n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng theo tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/em><\/span><\/p>\n

14. N\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea3i t\u1ea1o, x\u00e2y l\u1eafp, trang b\u1ecb b\u1ed5 sung th\u00eam cho TSC\u0110 nh\u1eb1m n\u00e2ng cao c\u00f4ng su\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, t\u00ednh n\u0103ng t\u00e1c d\u1ee5ng c\u1ee7a TSC\u0110 so v\u1edbi m\u1ee9c ban \u0111\u1ea7u ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110; \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t m\u1edbi l\u00e0m gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110 so v\u1edbi tr\u01b0\u1edbc.\u201d<\/span><\/em><\/p>\n

N\u1ebfu c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa c\u1ee7a c\u00f4ng ty ch\u1ec9 l\u00e0 s\u1eeda ch\u1eefa l\u1edbn, th\u00ec khi th\u1ef1c hi\u1ec7n, b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 241, khi ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n to\u00e1n b\u1ed9n v\u00e0o TK TK 242 \u0111\u1ec3 ph\u00e2n b\u1ed5<\/span><\/p>\n

N\u1ebfu c\u1ea3i t\u1ea1o s\u1eeda ch\u1eefa thu\u1ed9c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh , th\u00ec khi th\u1ef1c hi\u1ec7n b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 241, khi ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n v\u1ec1 nguy\u00ean gi\u00e1 TSC\u0110 TK 211.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong n\u00e2ng c\u1ea5p c\u1ea3i t\u1ea1o, c\u00f3 c\u1ea3 t\u00e0i s\u1ea3n thu\u1ed9c TSC\u0110, c\u00f3 c\u1ea3 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 TSC\u0110, th\u00ec khi ho\u00e0n th\u00e0nh, c\u1ea7n ph\u00e2n t\u00e1ch gi\u1eefa 2 lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 k\u1ebft chuy\u1ec3n nh\u01b0 sau :<\/span><\/p>\n

Thu\u1ed9c TSC\u0110 k\u1ebft chuy\u1ec3n t\u1eeb TK 241 v\u1ec1\u00a0 TK 211<\/span><\/p>\n

Thu\u1ed9c CCDC k\u1ebft chuy\u1ec3n t\u1eeb\u00a0 TK 241 v\u1ec1 TK 242 \u0111\u1ec3 ph\u00e2n b\u1ed5<\/span><\/p>\n

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

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao TSC\u0110 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n cho nhi\u1ec1u TS kh\u00e1c nhau? Th\u00f4ng t\u01b0 n\u00e0o h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u \u0111\u00f3, v\u00e0 c\u00f3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u00e0i s\u1ea3n cho t\u1eebng TS mua m\u1edbi hay kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 13c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“2. C\u0103n c\u1ee9 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

3. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/em><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. M\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i m\u1ed9t l\u1ea7n ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.”<\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao (v\u00ed d\u1ee5: th\u00f4ng b\u00e1o l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng…). H\u00e0ng n\u0103m doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n).\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n. Do \u0111\u00f3, trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nhau. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 101 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc t\u00ecnh hu\u1ed1ng v\u1ec1, Tr\u00edch kh\u1ea5u hao c\u00e1c lo\u1ea1i TSC\u0110. C\u00e1ch h\u1ea1ch to\u00e1n khi s\u1eeda ch\u1eefa TSC\u0110. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 101, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22397,"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\/20982"}],"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=20982"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22397"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20982"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}