{"id":21025,"date":"2016-07-01T01:49:07","date_gmt":"2016-07-01T01:49:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21025"},"modified":"2016-07-01T01:08:42","modified_gmt":"2016-07-01T01:08:42","slug":"hoi-dap-116","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21025","title":{"rendered":"H\u1ecfi \u0110\u00e1p 116"},"content":{"rendered":"

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

Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 5 v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng l\u00e0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.\u00a0 V\u1eady doanh nghi\u1ec7p<\/span><\/p>\n

+ B\u00e1n cho c\u00e1c C\u00f4ng ty \u0111\u1ec3 ch\u1ebf bi\u1ebfn n\u1ea5u \u0103n cho c\u00f4ng nh\u00e2n vi\u00ean th\u00ec thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/span><\/p>\n

+ B\u00e1n cho nh\u00e0 h\u00e0ng \u0111\u1ec3 ch\u1ebf bi\u1ebfn m\u00f3n \u0103n b\u00e1n l\u1ea1i cho kh\u00e1ch h\u00e0ng th\u00ec thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 5 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n\u00a0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n\u00a0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 5% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT khi b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty b\u1ea1n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i (kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua v\u1ec1 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, \u0111\u1ec3 b\u00e1n ra hay \u0111\u1ec3 ti\u00eau d\u00f9ng)\u00a0 th\u00ec C\u00f4ng ty b\u1ea1n kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n

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

C\u00f4ng ty em s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c , b\u00e1n h\u00e0ng ch\u1ecbu thu\u1ebf 10% , b\u00ean em c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 thu\u1ebf th\u00ec khi k\u00ea v\u00e0o ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai 3.2.5 th\u00ec nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng thu\u1ebf k\u00ea v\u00e0o m\u1ee5c m\u1ea5y trong PL 01- 2\/GTGT?<\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng c\u00f3 thu\u1ebf GTGT th\u00ec b\u1ea1n kh\u00f4ng ph\u1ea3i k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a mua v\u00e0o m\u1eabu s\u1ed1 01-2\/GTGT. \u0110\u1ed1i v\u1edbi k\u1ef3 khai thu\u1ebf t\u1eeb n\u0103m 2015 tr\u1edf \u0111i th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 b\u00e1n ra.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i \u0111ang thi c\u00f4ng m\u1ed9t c\u00f4ng tr\u00ecnh ngh\u1ec7 thu\u1eadt \u0111\u00f3 l\u00e0 : Thi\u1ebft k\u1ebf v\u00e0 thi c\u00f4ng T\u01b0\u1ee3ng \u0111\u00e0i Nh\u00e0 gi\u00e1o t\u1ea1i Tr\u01b0\u1eddng h\u1ecdc, ngu\u1ed3n v\u1ed1n do c\u00e1n b\u1ed9 CNV & ph\u1ee5 huynh h\u1ecdc sinh \u0111\u00f3ng g\u00f3p. V\u1eady c\u00f4ng tr\u00ecnh n\u00e0y c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c kh\u00e1u tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 219\/2014\/TT-BTC<\/a> t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 12 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, c\u00f3 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng c\u00f4ng tr\u00ecnh v\u0103n ho\u00e1 ngh\u1ec7 thu\u1eadt nh\u01b0 sau:<\/span><\/p>\n

\u201c12. Duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ngb\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n (bao g\u1ed3m c\u1ea3 v\u1ed1n \u0111\u00f3ng g\u00f3p, t\u00e0i tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n), v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u1ed1i v\u1edbic\u00e1c c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 nh\u00e0 \u1edf cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i.( th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT)<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n kh\u00e1c ngo\u00e0i v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o m\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n kh\u00e1c ngo\u00e0i v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o m\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng s\u1ed1 ngu\u1ed3n v\u1ed1n s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty b\u1ea1n thi\u1ebft k\u1ebf v\u00e0 thi c\u00f4ng T\u01b0\u1ee3ng \u0111\u00e0i Nh\u00e0 gi\u00e1o t\u1ea1i Tr\u01b0\u1eddng h\u1ecdc, ngu\u1ed3n v\u1ed1n do c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ph\u1ee5 huynh h\u1ecdc sinh \u0111\u00f3ng g\u00f3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

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

Trong qu\u00e1 tr\u00ecnh K\u00ea khai thu\u1ebf GTGT, khi l\u1eadp b\u1ea3ng k\u1ec3 \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, th\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u v\u00e0 ng\u00e0y th\u00e1ng h\u00f3a \u0111\u01a1n l\u00e0 l\u1ea5y tr\u00ean t\u1edd khai h\u1ea3i quan hay gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0 :<\/span><\/p>\n

“1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u “<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean khi l\u1eadp b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n mua v\u00e0o trong kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec\u00a0 s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u v\u00e0 ng\u00e0y th\u00e1ng h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 l\u1ea5y tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch NN.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 xu\u1ea5t b\u00e1n gas d\u00e2n d\u1ee5ng cho 1 Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, v\u1eady C\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t 0% kh\u00f4ng v\u00e0 c\u00f3 ph\u1ea3i l\u1eadp t\u1edd khai xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/span><\/p>\n

(Theo c\u00f4ng v\u0103n 15057 ng\u00e0y 27\/10\/2009 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a Th\u00f4ng t\u01b0 129\/2008\/TT-BTC th\u00ec gas d\u00e2n d\u1ee5ng kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai xu\u1ea5t kh\u1ea9u nh\u01b0ng th\u00f4ng t\u01b0 219\/2013\/TT-BTC th\u00ec kh\u00f4ng n\u00f3i \u0111\u1ebfn m\u1eb7t h\u00e0ng gas).<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>, t\u1ea1i \u0111i\u1ec1u 9,kho\u1ea3n 1 \u0111i\u1ec3m a\u00a0 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201ca) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/em><\/span><\/p>\n

–\u00a0 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, k\u1ec3 c\u1ea3 u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

– H\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quantheo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; h\u00e0ng b\u00e1n cho c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf<\/em><\/span><\/p>\n

….\u201d<\/em><\/span><\/p>\n

C\u0169ng t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u nay quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 “C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% “, nh\u01b0ng kh\u00f4ng c\u00f3 m\u1eb7t h\u00e0ng gas<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u n\u00e0y, quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%:<\/span><\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\n

– C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

– C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/em><\/span><\/p>\n

– C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

V\u1eady, m\u1eb7t h\u00e0ng gas m\u00e0 c\u00f4ng ty b\u1ea1n b\u00e1n v\u00e0o khu ch\u1ebf su\u1ea5t, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 116 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT. H\u00f3a \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t 0%. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 116, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":23421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2575],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21025"}],"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=21025"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21025\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21025"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}