{"id":21056,"date":"2016-01-22T09:15:29","date_gmt":"2016-01-22T09:15:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21056"},"modified":"2016-02-12T07:44:53","modified_gmt":"2016-02-12T07:44:53","slug":"hoi-dap-126","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21056","title":{"rendered":"H\u1ecfi \u0110\u00e1p 126"},"content":{"rendered":"

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

\u00d4ng A l\u00e0 lao \u0111\u1ed9ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty theo h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n t\u1eeb ng\u00e0y 01\/06\/2013 \u0111\u1ebfn 31\/05\/2015. N\u0103m t\u00ednh thu\u1ebf 2013, 2014 \u00f4ng A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Ng\u00e0y 31\/05\/2015, \u00d4ng A h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1edf v\u1ec1 n\u01b0\u1edbc th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015, \u00f4ng A \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa ?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT- BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:
\nC\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam,\u2026C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam…\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, \u00f4ng A \u0111\u1ebfn Vi\u1ec7t Nam ng\u00e0y 01\/6\/2012 v\u00e0 r\u1eddi Vi\u1ec7t Nam ng\u00e0y 31\/5\/2015, th\u1eddi gian \u00f4ng A \u1edf t\u1ea1i Vi\u1ec7t Nam li\u00ean t\u1ee5c t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean n\u00ean \u00f4ng A \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00e1u c\u00f3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 04\/2014 (qu\u00e1 183 ng\u00e0y l\u00e0 c\u00e1c nh\u00e2n c\u01b0 tr\u00fa).<\/span>
\n Th\u00e1ng 03 n\u0103m 2015 ch\u00e1u quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u00e1u g\u1ecdi \u0111i\u1ec7n tho\u1ea1i h\u1ecfi ph\u00f2ng h\u1ed7 tr\u1ee3 tuy\u00ean truy\u1ec1n thu\u1ebf c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 ko?<\/span>
\n C\u00f3 ch\u1ecb c\u00e1n b\u1ed9 thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ebfn th\u00e1ng 03\/2015 m\u1edbi ph\u1ea3i quy\u1ebft to\u00e1n t\u1eeb th\u00e1ng 04\/2014 \u0111\u1ebfn th\u00e1ng 03\/2015 v\u00e0 v\u1eabn ph\u1ea3i khai \u00f4ng A n\u00e0y v\u00e0o t\u1edd khai M\u1eabu 05<\/span>
\n Nh\u01b0ng h\u00f4m tr\u01b0\u1edbc ch\u00e1u l\u00ean n\u1ed9p t\u1edd khai M\u1eabu 09 cho \u00f4ng A th\u00ec ch\u1ecb c\u00e1n b\u1ed9 thu\u1ebf n\u00f3i n\u0103m 2014 \u00f4ng A l\u00e0 \u0111\u1ee7 183 ng\u00e0y l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa r\u1ed3i th\u00ec ph\u1ea3i quy\u1ebft to\u00e1n trong n\u0103m 2014, b\u1eaft ch\u00e1u \u0111\u1ecdc l\u1ea1i th\u00f4ng t\u01b0 111 v\u00e0 kh\u00f4ng nh\u1eadn t\u1edd khai.<\/span>
\n Mong c\u00e1c chuy\u00ean gia h\u01b0\u1edbng d\u1eabn ch\u00e1u c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u1ea1?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 26, Kho\u1ea3n 2, \u0110i\u1ec3m e quy \u0111\u1ecbnh nguy\u00ean t\u1eafc khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

“e.2) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb\u00a0kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean l\u00e0 d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean.
\n– N\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y t\u00ednh \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c.
\n-T\u1eeb n\u0103m t\u00ednh thu\u1ebf th\u1ee9 hai: khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u0103m 2014, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 \u0111\u00e3 l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty b\u1ea1n \u0111\u1ee7 183 ng\u00e0y l\u00ean b\u1ea1n ph\u1ea3i khai quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n \u0111\u00f3 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:M\u1eabu bi\u1ec3u khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span>
\n Trong n\u0103m 2014 t\u00f4i l\u00e0 sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng v\u00e0 b\u1eaft \u0111\u1ea7u \u0111i l\u00e0m t\u1eeb th\u00e1ng 7\/2014, tr\u01b0\u1edbc \u0111\u00f3 t\u00f4i kh\u00f4ng c\u00f3 kho\u1ea3n thu nh\u1eadp g\u00ec kh\u00e1c. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u00f4i \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thay. V\u1eady t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n c\u1ea3 12 th\u00e1ng kh\u00f4ng hay ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho nh\u1eefng th\u00e1ng c\u00f3 thu nh\u1eadp?<\/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 nguy\u00ean t\u1eafc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span><\/p>\n

“c.1.3) Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n ch\u01b0a gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ho\u1eb7c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ch\u01b0a \u0111\u1ee7 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ee7 12 th\u00e1ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, trong n\u0103m b\u1ea1n m\u1edbi gi\u1ea3m tr\u1eeb cho c\u00e1c th\u00e1ng c\u00f3 thu nh\u1eadp. Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n b\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n \u0111\u1ee7 12 th\u00e1ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft :C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

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

N\u0103m 2014 t\u00f4i ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 hi\u1ec7n t\u1ea1i t\u00f4i c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba. V\u1eady t\u00f4i mu\u1ed1n h\u1ecfi s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba n\u00e0y t\u00f4i kh\u00f4ng mu\u1ed1n b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau m\u00e0 mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0111i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec1u 53 c\u1ee7a Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/em><\/span><\/p>\n

C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/em><\/span><\/p>\n

    \n
  1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [47] – \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [49] – \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/em><\/span><\/li>\n<\/ol>\n

    T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    “3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau t\u1ea1i c\u00f9ng c\u01a1 quan thu\u1ebf.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu b\u1ea1n kh\u00f4ng mu\u1ed1n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o k\u1ef3 sau m\u00e0 mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 th\u00ec b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba.<\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft :H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

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

    N\u0103m 2014, t\u00f4i thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 mu\u1ed1n xin ho\u00e0n thu\u1ebf. Nh\u01b0ng t\u00f4i \u0111\u00e3 kh\u00f4ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00fang quy \u0111\u1ecbnh. V\u1eady t\u00f4i c\u00f3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai kh\u00f4ng v\u00e0 m\u1ee9c ph\u1ea1t t\u00ednh 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 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 28, Kho\u1ea3n 4 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    “4. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u1ecfi \u0111\u00e1p 126 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: Nguy\u00ean t\u1eafc khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n Centax xin gi\u1ea3i \u0111\u00e1p c\u00e1c v\u1ea5n \u0111\u1ec1 v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 126, 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\/21056"}],"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=21056"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21056\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21056"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}