{"id":21050,"date":"2016-01-22T08:37:01","date_gmt":"2016-01-22T08:37:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21050"},"modified":"2016-02-12T07:21:47","modified_gmt":"2016-02-12T07:21:47","slug":"hoi-dap-124","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21050","title":{"rendered":"H\u1ecfi \u0110\u00e1p 124"},"content":{"rendered":"

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

T\u00f4i mua m\u1ed9t chi\u1ebfc \u00f4 t\u00f4 c\u0169 t\u1eeb Mi\u1ec1n Nam c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 300.000.000 \u0111\u1ed3ng thu\u1ebf tr\u01b0\u1edbc b\u1ea1 l\u00e0 6.000.000 \u0111\u1ed3ng c\u1ed9ng v\u1edbi chi ph\u00ed v\u1eadn chuy\u1ec3n 15.000.000 \u0111\u1ed3ng l\u00e3i tr\u1ea3 ng\u00e2n h\u00e0ng l\u00e0 3.000.000 \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110?<\/span><\/p>\n

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

T\u1ea1i Ti\u1ebft a, kho\u1ea3n 1, \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n

\u201ca) TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm:<\/em><\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm (k\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169): l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c\u201d.<\/em><\/span><\/p>\n

V\u1eady nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm n\u00e0y bao g\u1ed3m gi\u00e1: mua th\u1ef1c t\u1ebf l\u00e0 300.000.000 \u0111\u1ed3ng; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: 6.000.000 \u0111\u1ed3ng; chi ph\u00ed v\u1eadn chuy\u1ec3n 15.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0M\u1eabu t\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh chi ph\u00ed \u0111\u1ec3 c\u00f3 t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, l\u1ee3i th\u1ebf kinh doanh l\u00e0 200.000.000 \u0111\u1ed3ng, nguy\u00ean gi\u00e1 l\u1ee3i th\u1ebf kinh doanh l\u00e0 6.000.000.000 \u0111\u1ed3ng. V\u1eady chi ph\u00ed ph\u00e2n b\u1ed5 l\u00e0 200 tri\u1ec7u hay 6 t\u1ef7?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0111i\u1ec1u 6, kho\u1ea3n 2, \u0111i\u1ec3m 2.16 v\u00e0 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: chi v\u1ec1 mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh, quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u… th\u00ec c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec chi ph\u00ed \u0111\u1ec3 c\u00f3 l\u1ee3i th\u1ebf kinh doanh kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m. Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 c\u00f3 l\u1ee3i th\u1ebf kinh doanh kh\u00f4ng thu\u1ed9c TSC\u0110 th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

C\u00f4ng ty em mua m\u1ed9t b\u1ed9 m\u00e1y vi t\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n

C\u1ed9ng ti\u1ec1n h\u00e0ng : 10.136.364. Thu\u1ebf VAT 10% : 1.013.636. T\u1ed5ng c\u1ed9ng thanh to\u00e1n : 11.150.000. V\u1eady em ph\u1ea3i \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u00f4ng ty b\u1ea1n mua m\u00e1y t\u00ednh v\u1ec1 th\u01b0\u1eddng \u0111em v\u00e0o s\u1eed d\u1ee5ng ngay. B\u1ea1n \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 \u0111\u00f3 nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 242: 10.136.364<\/span><\/p>\n

N\u1ee3 TK 133: 1.013.636<\/span><\/p>\n

\u00a0\u00a0\u00a0 C\u00f3 TK 331: 11.150.000<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 b\u1ea1n ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed : <\/span><\/p>\n

N\u1ee3 TK 642<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 242<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 1)<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 2)<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n mua TSC\u0110 ch\u01b0a s\u1eed d\u1ee5ng ngay v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh do ch\u01b0a c\u00f3 c\u00f4ng tr\u00ecnh. Nh\u01b0ng theo Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 th\u00ec \u201ct\u1ea5t c\u1ea3 c\u00e1c TSC\u0110 hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao\u201d. V\u1eady chi ph\u00ed kh\u1ea5u hao c\u1ee7a TSC\u0110 n\u00e0y trong th\u1eddi gian ch\u01b0a s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 9. Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao TSC\u0110:
\n1. T\u1ea5t c\u1ea3 TSC\u0110 hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, tr\u1eeb nh\u1eefng TSC\u0110 sau \u0111\u00e2y:
\n\u2026
\n2.C\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u2026
\n9.Vi\u1ec7c tr\u00edch ho\u1eb7c th\u00f4i tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y (theo s\u1ed1 ng\u00e0y c\u1ee7a th\u00e1ng) m\u00e0 TSC\u0110 t\u0103ng ho\u1eb7c gi\u1ea3m. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m TSC\u0110 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p…\u201d<\/em><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 2.2, Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

\u201c2.2. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\na) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/em> kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh\u00a0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5. \u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi mua kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec c\u00f4ng ty th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 45\/2013\/TT-BTC. Chi phi kh\u1ea5u hao TSC\u0110 ch\u01b0a s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/span><\/p>\n

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

Khi l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1edbi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, nh\u01b0ng \u0111\u0103ng k\u00fd\u00a0tr\u01b0\u1edbc ng\u00e0y 31\/3\/2016. V\u1eady n\u0103m 2015 khi quy\u1ebft to\u00e1n\u00a0c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0\u0111\u00f3 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span><\/p>\n

“c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu trong n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb khi ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2015 v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c nh\u01b0 \u00f4ng, b\u00e0, c\u00f4, c\u1eadu, ch\u00fa d\u00ec\u2026 th\u00ec th\u1eddi gian \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2015.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0110\u00e1p 124 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110. Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh. K\u1ebf to\u00e1n Centax gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 124, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"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\/21050"}],"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=21050"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21050\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21050"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}