{"id":2230,"date":"2015-12-11T17:00:33","date_gmt":"2015-12-11T17:00:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2230"},"modified":"2016-12-07T07:55:56","modified_gmt":"2016-12-07T07:55:56","slug":"ho-so-thu-tuc-voi-hang-hoa-bi-hu-hong-hoac-het-han-su-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2230","title":{"rendered":"H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2231\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Hang-hoa-bi-hu-hong-do-het-han-300x267.jpg\" alt=\"H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng - \u1ea3nh ch\u00ednh\" width=\"213\" height=\"190\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Hang-hoa-bi-hu-hong-do-het-han-300x267.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Hang-hoa-bi-hu-hong-do-het-han.jpg 640w\" sizes=\"(max-width: 213px) 100vw, 213px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng , b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed tr\u00ean v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o? <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> <\/strong>xin chia s\u1ebb c\u00e1c v\u1ea5n \u0111\u1ec1 tr\u00ean \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.1 H\u1ed3 s\u01a1\u00a0\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng ho\u1eb7c do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">\u00a0<strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong><\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng ho\u1eb7c do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0H\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng h\u00f3a \u00a0h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do doanh nghi\u1ec7p l\u1eadp.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng, nguy\u00ean nh\u00e2n h\u01b0 h\u1ecfng; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3) k\u00e8m theo b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng ho\u00e1 h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, khi x\u1eed l\u00fd c\u1ea7n nh\u1eefng h\u1ed3 s\u01a1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 h\u01b0 h\u1ecfng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 quy tr\u00e1ch nhi\u1ec7m\u00a0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2 Th\u1ee7 t\u1ee5c\u00a0\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng ho\u1eb7c do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\"> <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> <\/a>quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0H\u1ed3 s\u01a1 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/em>&#8220;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.<\/strong> <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 14, kho\u1ea3n 1 <strong><a href=\"http:\/\/Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a><\/strong>v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221; 1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m: thi\u00ean tai, ho\u1ea3 ho\u1ea1n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng, h\u00e0ng ho\u00e1 m\u1ea5t ph\u1ea9m ch\u1ea5t, qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng ph\u1ea3i ti\u00eau hu\u1ef7. C\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111inh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng n\u1ebfu \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd<\/strong> : \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 h\u01b0 h\u1ecfng, qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng, \u0111\u01a1n v\u1ecb \u0111em \u0111i ti\u00eau hu\u1ef7, th\u00ec doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n xu\u1ea5t phi\u1ebfu xu\u1ea5t kho, m\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>3. H\u1ea1ch to\u00e1n<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng h\u01b0 h\u1ecfng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<br \/>\nN\u1ee3 TK 632<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 156, 152<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<br \/>\nN\u1ee3 TK 138 &#8211;\u00a0( Chi ti\u1ebft cho t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 156, 152\u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<br \/>\nN\u1ee3 TK 111.112<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 138 &#8211;\u00a0( Chi ti\u1ebft cho t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 h\u01b0 h\u1ecfng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 632<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 133<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd<\/span><\/strong><\/span>: <span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, h\u01b0 h\u1ecfng ph\u1ea3i h\u1ee7y, theo \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 229<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">KHi x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0 h\u00e0ng h\u00f3a b\u1ecb h\u1ee7y b\u1ecf do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, m\u1ea5t ph\u1ea9m ch\u1ea5t, h\u01b0 h\u1ecfng, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ghi:\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 229: D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (s\u1ed1 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng d\u1ef1 ph\u00f2ng)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (N\u1ebfu s\u1ed1 t\u1ed5n th\u1ea5t cao h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152, 152, 155, 156<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-voi-hang-hoa-hu-hong-do-thien-tai-hoa-hoan-dich-benh\/\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng do thi\u00ean tai h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf TNDN \u1edf b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep\/\">Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng , b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed tr\u00ean v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":6510,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2739,2740,276,372],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2230"}],"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=2230"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2230\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6510"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2230"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}