{"id":21668,"date":"2016-01-29T07:45:20","date_gmt":"2016-01-29T07:45:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21668"},"modified":"2016-07-12T07:04:32","modified_gmt":"2016-07-12T07:04:32","slug":"hoi-dap-140","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21668","title":{"rendered":"H\u1ecfi \u0110\u00e1p 140"},"content":{"rendered":"

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

Cho t\u00f4i h\u1ecfi quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\n “i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c
\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

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

C\u00e1ch t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong Excel n\u0103m 2015<\/a><\/span><\/p>\n

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

T\u00f4i ch\u1ec9 c\u00f3 01 c\u0103n nh\u00e0, nay t\u00f4i mu\u1ed1n b\u00e1n c\u0103n nh\u00e0 n\u00e0y \u0111i \u0111\u1ec3 l\u1ea5y ti\u1ec1n mua m\u1ed9t c\u0103n nh\u00e0 kh\u00e1c. Khi l\u00e0m th\u1ee7 t\u1ee5c sang t\u00ean s\u1ed5 \u0111\u1ecf, ch\u1ee7 nh\u00e0 m\u1edbi c\u00f3 y\u00eau c\u1ea7u t\u00f4i ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN, nh\u01b0ng theo t\u00f4i bi\u1ebft tr\u01b0\u1eddng h\u1ee3p t\u00f4i ch\u1ec9 c\u00f3 1 c\u0103n nh\u00e0 duy nh\u1ea5t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. V\u1eady t\u00f4i mu\u1ed1n h\u1ecfi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a t\u00f4i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN c\u00f3 \u0111\u00fang 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 t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n “b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf duy nh\u1ea5t v\u00e0 b\u1ea1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0T\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh, ti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1n b\u1ed9 trong c\u00f4ng ty v\u00e0 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba. V\u1eady s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd 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 t\u1ea1i \u0110i\u1ec1u 28 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span>
\n “1. Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.
\n2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 u\u1ef7 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. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n. Sau khi b\u00f9 tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3. “<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3.<\/span><\/p>\n

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

Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN<\/a><\/span><\/p>\n

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

Hai v\u1ee3 ch\u1ed3ng t\u00f4i hi\u1ec7n v\u1eabn \u0111ang \u0111i l\u00e0m v\u00e0 c\u00f3 l\u01b0\u01a1ng. Th\u00e1ng 12 n\u0103m 2015 con trai t\u00f4i \u0111ang \u0111i xu\u1ea5t kh\u1ea9u lao \u0111\u1ed9ng t\u1ea1i H\u00e0n Qu\u1ed1c c\u00f3 g\u1eedi v\u1ec1 cho v\u1ee3 ch\u1ed3ng t\u00f4i 1 kho\u1ea3n ti\u1ec1n. V\u1eady v\u1ee3 ch\u1ed3ng t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n “<\/em>\u201ch) Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c, h\u1ecdc t\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i g\u1eedi ti\u1ec1n v\u1ec1 cho th\u00e2n nh\u00e2n \u1edf trong n\u01b0\u1edbc;<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i g\u1eedi v\u1ec1 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 khuy\u1ebfn kh\u00edch chuy\u1ec3n ti\u1ec1n v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t nam th\u00ec c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh ngu\u1ed3n ti\u1ec1n nh\u1eadn t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 h\u1ed9 (n\u1ebfu c\u00f3).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n ti\u1ec1n b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c do con trai \u0111ang \u0111i lao \u0111\u1ed9ng t\u1ea1i H\u00e0n qu\u1ed1c g\u1eedi v\u1ec1 l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

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

Quy \u0111\u1ecbnh t\u1eeb 2015: Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n 4036\/TCT-TNCN thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n

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

N\u0103m 2015 gia \u0111\u00ecnh t\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t v\u00e0 \u0111\u1ed3ng th\u1eddi c\u0169ng nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh b\u1ed1 tr\u00ed t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3. V\u1eady kho\u1ea3n ti\u1ec1n n\u00e0y gia \u0111\u00ecnh t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m n, Kho\u1ea3n 1, \u0110i\u1ec3m 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“<\/em> n.3) Thu nh\u1eadp t\u1eeb <\/em>b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 do Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 khi th\u1ef1c hi\u1ec7n thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 <\/em>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 l\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c thu h\u1ed3i \u0111\u1ea5t, b\u1ed3i th\u01b0\u1eddng t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 theo quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0T\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh, ti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Cho t\u00f4i h\u1ecfi quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Tr\u1ea3 l\u1eddi: T\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC..<\/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\/21668"}],"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=21668"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21668\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21668"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}