{"id":22549,"date":"2016-04-13T07:35:38","date_gmt":"2016-04-13T07:35:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22549"},"modified":"2016-12-02T07:01:56","modified_gmt":"2016-12-02T07:01:56","slug":"muc-phat-cham-nop-ho-so-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22549","title":{"rendered":"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf"},"content":{"rendered":"<div id=\"attachment_13242\" style=\"width: 360px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-13242\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-13242\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-tr\u01b0\u1eddng-h\u1ee3p-v\u00e0-th\u1ee7-t\u1ee5c-x\u00f3a-n\u1ee3-ti\u1ec1n-thu\u1ebf-x\u00f3a-n\u1ee3-ti\u1ec1n-ph\u1ea1t-n\u1ed9p-ch\u1eadm-300x2001.jpg\" alt=\"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-tr\u01b0\u1eddng-h\u1ee3p-v\u00e0-th\u1ee7-t\u1ee5c-x\u00f3a-n\u1ee3-ti\u1ec1n-thu\u1ebf-x\u00f3a-n\u1ee3-ti\u1ec1n-ph\u1ea1t-n\u1ed9p-ch\u1eadm-300x2001.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-tr\u01b0\u1eddng-h\u1ee3p-v\u00e0-th\u1ee7-t\u1ee5c-x\u00f3a-n\u1ee3-ti\u1ec1n-thu\u1ebf-x\u00f3a-n\u1ee3-ti\u1ec1n-ph\u1ea1t-n\u1ed9p-ch\u1eadm-300x2001-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><p id=\"caption-attachment-13242\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT,t\u1edd khai TNDN, t\u1edd khai TNCN, b\u00e1o c\u00e1o THSDH\u0110, t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i, c\u00e1ch t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\u00a0<a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u1ea3i vi\u1ebft vi\u1ebft \u201c<strong>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong>\u201d nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 9 <a href=\"http:\/\/vndoc.com\/thong-tu-166-2013-tt-btc\/download\">Th\u00f4ng t\u01b0 166\/2013\/TT-BCT<\/a> C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Ph\u1ea1t c\u1ea3nh c\u00e1o<\/strong><\/span> \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Ph\u1ea1t ti\u1ec1n 700.000 \u0111\u1ed3ng,<\/strong><\/span>\u00a0qu\u00e1 th\u1eddi h\u1ea1n qu\u00e1 t\u1eeb 1 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u : 400.000 \u0111\u1ed3ng ho\u1eb7c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a :1.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Ph\u1ea1t ti\u1ec1n 1.400.000 \u0111\u1ed3ng,<\/strong><\/span>\u00a0qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u : 800.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a : 2.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Ph\u1ea1t ti\u1ec1n 2.100.000 \u0111\u1ed3ng,<\/strong><\/span> qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u : 1.200.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a :3.000.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong> Ph\u1ea1t ti\u1ec1n 2.800.000 \u0111\u1ed3ng,\u00a0<\/strong><\/span>qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb tr\u00ean 30 ng\u00e0y \u0111\u1ebfn 40 ng\u00e0y. n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i thi\u1ec3u : 1.600.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a: 4.000.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Ph\u1ea1t ti\u1ec1n 3.500.000 \u0111\u1ed3ng,<\/strong><\/span> n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n <span style=\"color: #ff0000;\"><strong>ph\u1ea1t t\u1ed1i thi\u1ec3u: 2.000.000 \u0111\u1ed3ng<\/strong><\/span> ho\u1eb7c c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec <span style=\"color: #ff0000;\"><strong>m\u1ee9c ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a: 5.000.000 \u0111\u1ed3ng<\/strong><\/span> \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 40 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong><\/span> N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm c\u00e1c b\u1ea1n b\u1ecb ph\u1ea1t v\u00ec h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ngo\u00e0i ra c\u00e1c b\u1ea1n c\u00f2n b\u1ecb ph\u1ea1t v\u00ec h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n Thu\u1ebf GTGT, TNDN, TNCN, M\u00f4n B\u00e0i<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong>C\u00f4ng v\u0103n S\u1ed1 8355\/BTC-TCT<\/strong> va\u0300 kho\u1ea3n 2 \u0111i\u00ea\u0300u 34 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 S\u1ed1 156\/2013\/TT-BTC<\/a>: Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c m\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf GTGT, TNDN, TNCN, Thu\u1ebf m\u00f4n b\u00e0i c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c<\/em><em>2. X\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>0,05% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i);<br \/>\n<\/em><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>0,07% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y ch\u1eadm n\u1ed9p th\u1ee9 91 (ch\u00edn m\u01b0\u01a1i m\u1ed1t) tr\u1edf \u0111i.<\/em><strong><em>\u201d<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 9 \u0111i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, s\u1eeda \u0111\u1ed5i b\u1ed5 sung 2 \u0111i\u00ea\u0300u 34 Th\u00f4ng t\u01b0 S\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. X\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/em><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2015 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>m\u1ee9c 0,05% s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean m\u1ed7i ng\u00e0y ch\u1eadm n\u1ed9p. <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng sau ng\u00e0y 01\/01\/2015 v\u1eabn <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>ch\u01b0a n\u1ed9p th\u00ec t\u00ednh nh\u01b0 sau: tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>thu\u1ebf s\u1ed1 21\/2012\/QH13, t\u1eeb ng\u00e0y 01\/01\/2015 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13.<strong>\u201d<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo qui \u0111\u1ecbnh tr\u00ean th\u00ec:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u1eadm n\u1ed9p thu\u1ebf t\u1eeb 1\/7\/2013 t\u1edbi 31\/12\/2014 s\u1ebd \u00e1p d\u1ee5ng 2 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">0.05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p cho th\u1eddi gian t\u1eeb 90 ng\u00e0y tr\u1edf xu\u1ed1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">0.07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p v\u01b0\u1ee3t qu\u00e1 90 ng\u00e0y<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 01\/01\/2015 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c 0.05% s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng sau ng\u00e0y 01\/01\/2015 v\u1eabn ch\u01b0a n\u1ed9p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n th\u00ec \u00e1p d\u1ee5ng ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p theo m\u1ee9c 0.05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu cho to\u00e0n b\u1ed9 th\u1eddi gian ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>V\u00ed d\u1ee5 1:<\/strong><\/span> C\u00f4ng ty TNHH t\u00e0i ch\u00ednh k\u1ebf to\u00e1n thu\u1ebf CENTAX c\u00f3 t\u1edd khai thu\u1ebf th\u00e1ng 7\/2013 ph\u00e1t sinh thu\u1ebf GTGT 50 tri\u1ec7u \u0111\u1ed3ng,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Theo qui \u0111\u1ecbnh h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf\u00a0 v\u00e0 thu\u1ebf GTGT ph\u00e1t sinh l\u00e0 ng\u00e0y 20\/8\/2013. Nh\u01b0ng \u0111\u1ebfn ng\u00e0y 15\/09\/2013 C\u00f4ng ty m\u1edbi n\u1ed9p t\u1edd khai v\u00e0 \u0111\u1ebfn ng\u00e0y 01\/12\/2013 n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong> C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai nh\u01b0 sau:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 20\/08\/2013 \u0111\u1ebfn ng\u00e0y 15\/09\/2013 l\u00e0 <strong>25 ng\u00e0y<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">Theo qui \u0111\u1ecbnh tr\u00ean th\u00ec C\u00f4ng ty th\u00e1ng 9 m\u1edbi n\u1ed9p t\u1edd khai s\u1ebd b\u1ecb ph\u1ea1t s\u1ed1 ti\u1ec1n ph\u1ea1t l\u00e0: 2.100.000\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong> C\u00e1ch t\u00ednh ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf nh\u01b0 sau: <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 20\/08\/2013 \u0111\u1ebfn ng\u00e0y 20\/11\/2013 l\u00e0 <strong>90 ng\u00e0y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t = 50.000.000\u0111 x 0,05% x 90 ng\u00e0y = 2.250.000\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 21\/11\/2013 \u0111\u1ebfn ng\u00e0y 01\/12\/2013 l\u00e0 <strong>11 ng\u00e0y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t = 50.000.000\u0111 x 0,07% x 11 ng\u00e0y = 385.000\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ed9ng:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p = 2.250.000\u0111 + 385.000\u0111 = 2.635.000\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 ph\u00e1t sinh <strong>tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t = S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm x 0.05% x s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>V\u00ed d\u1ee5 2:<\/strong><\/span> C\u00f4ng ty TNHH t\u00e0i ch\u00ednh <strong>k\u1ebf to\u00e1n thu\u1ebf CENTAX<\/strong> ph\u00e1t sinh thu\u1ebf TNDN ph\u1ea1t n\u1ed9p n\u0103m 2012 l\u00e0 <strong>50 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo qui \u0111\u1ecbnh h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 01\/04\/2013 ( do ng\u00e0y 31\/03\/2013 l\u00e0 ng\u00e0y ngh\u1ec9). Nh\u01b0ng \u0111\u1ebfn ng\u00e0y 04\/10\/2013 c\u00f4ng ty m\u1edbi \u0111i n\u1ed9p ( T\u1edd khai th\u00ec n\u1ed9p r\u1ed3i). Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1edbc ng\u00e0y 01\/07\/2013<\/strong> ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 02\/04\/2013 \u0111\u1ebfn ng\u00e0y 30\/06\/2013 s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm l\u00e0 <strong>90 ng\u00e0y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<span style=\"color: #ff0000;\">S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t = 50.000.000\u0111 x 0,05% x 90 ng\u00e0y = 2.250.000\u0111.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u1eeb ng\u00e0y 01\/07\/2013 tr\u1edf \u0111i<\/strong> ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 01\/07\/2013 \u0111\u1ebfn 04\/10\/2013 s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm l\u00e0 <strong>96 ng\u00e0y<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong \u0111\u00f3:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 01\/07\/2013 \u0111\u1ebfn ng\u00e0y 28\/09\/2013 s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm l\u00e0 <strong>90 ng\u00e0y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t = 50.000.000\u0111 x 0,05% x 90 ng\u00e0y = 2.250.000\u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb ng\u00e0y 29\/09\/2013 \u0111\u1ebfn ng\u00e0y 04\/10\/2013 s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm l\u00e0 <strong>6 ng\u00e0y:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t = 50.000.000\u0111 x 0,07% x 6 ng\u00e0y = 210.000\u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u1ed9ng:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\">S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p = 2.250.000\u0111 + 2.250.000\u0111 + 210.000\u0111 = 4.710.000\u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>L\u01b0u \u00fd:<\/u><\/em><\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf ( bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<em>).<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o c\u00e1c qui \u0111\u1ecbnh DN t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n n\u1ed9p ch\u1eadm.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>3. H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p Thu\u1ebf<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n ti\u1ec1n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf cho \u0111\u00fang qui \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. K\u1ebf to\u00e1n Centax xin chi chia s\u1ebb cho c\u00e1c b\u1ea1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a) Quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 2 \u0111i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/06\/2014 quy \u0111\u1ecbnh chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u201c2.36. <\/em><\/strong><em>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady theo quy \u0111\u1ecbnh th\u00ec c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi ph\u1ea1m lu\u1eadt giao th\u00f4ng,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b) C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 x\u1eed ph\u1ea1t thu\u1ebf:<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p ti\u1ec1n ph\u1ea1t:<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3339,338.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111.112\u2026..<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n:<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf b\u1ecb truy thu sau quy\u1ebft to\u00e1n:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 2 \u0111i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng kh\u1ecfan n\u1ed9p ph\u1ea1t ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Nh\u1eefng kh\u1ecfan truy thu thu\u1ebf, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ngh\u0129a v\u1ee5 th\u00fa\u00ea c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> K\u1ebf to\u00e1n, nh\u1ea5t l\u00e0 k\u1ebf t\u00f3an c\u1ee7a TP. HCM ch\u1eafc ai c\u0169ng bi\u1ebft <strong>C\u00f4ng v\u0103n s\u1ed1: 13521\/CT-TTHT h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf truy thu th\u00eam qua ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf<\/strong>, ng\u00e0y 28\/12\/2007 c\u1ee7a C\u1ee5c thu\u1ebf TP HCM . Trong c\u00f4ng v\u0103n n\u00e0y, C\u1ee5c thu\u1ebf TP. HCM \u0111\u00e3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf v\u00e0o TK 4211.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u k\u1ebf to\u00e1n l\u1ea1i cho l\u00e0, nh\u1eefng kh\u1ecfan truy thu thu\u1ebf, hay ph\u1ea1t thu\u1ebf, n\u00ean h\u1ea1ch t\u00f3an v\u00e0o TK 811, cu\u1ed1i n\u0103m khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN th\u00ec lo\u1ea1i tr\u1eeb kh\u1ecfan n\u00e0y tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u00ean h\u1ea1ch to\u00e1n v\u00e0o TK 4211 hay TK 811 nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf ?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/strong>:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea7u h\u1ebft nh\u1eefng quy\u1ebft \u0111\u1ecbnh truy thu thu\u1ebf, ph\u1ea1t thu\u1ebf \u0111\u1ec1u l\u00e0 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu, li\u00ean quan t\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc. Theo quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29. t\u1ea1i \u0111o\u1ea1n 23, 25 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c23. Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh ngay sau th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n ra sai s\u00f3t b\u1eb1ng c\u00e1ch:<\/em><em><br \/>\n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(a) \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh; ho\u1eb7c<br \/>\n(b) \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh, n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 tr\u01b0\u1edbc k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh<br \/>\n\u2026.<br \/>\n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>25. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u1ebfn t\u1eebng k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 s\u1edbm nh\u1ea5t (c\u00f3 th\u1ec3 ch\u00ednh l\u00e0 k\u1ef3 hi\u1ec7n t\u1ea1i) m\u00e0 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t .<br \/>\n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Theo chu\u1ea9n m\u1ef1c k\u1ebf t\u00f3an, nh\u1eefng kh\u1ecfan truy thu, ph\u1ea1t thu\u1ebf, \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kh\u1ecfan n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kh\u1ecfan m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i (n\u0103m th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra). Nh\u01b0 v\u1eady, s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, s\u1ebd l\u00e0 s\u1ed1 \u0111\u00fang sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng s\u1ed1 li\u1ec7u b\u1ecb truy thu hay ph\u1ea1t thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh th\u00ec c\u00e1c kho\u1ea3n b\u1ecb truy thu th\u00ec k\u1ebf to\u00e1n s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o TK 4211 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i truy thu n\u1ed9p th\u00eam thu\u1ebf GTGT,TNDN, TNCN t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n thu\u1ebf GTGT, TNDN truy thu:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 4211 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n thu\u1ebf TNCN b\u1ecb truy thu.<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng nh\u00e2n vi\u00ean k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 \u2013 Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu DN ph\u1ea3i tr\u1ea3 k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 4211 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335- Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p thu\u1ebf k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331,3334,3335<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111,112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>V\u00ed d\u1ee5 minh ho\u1ea1:<\/strong><\/span> N\u0103m 2015 C\u00f4ng ty A quy\u1ebft to\u00e1n thu\u1ebf, sau khi quy\u1ebft to\u00e1n c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh truy thu m\u1ed9t s\u1ed1 thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT: 30.000.000\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNDN: 50.000.000\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm: 15.430.000\u0111.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf b\u1ecb truy thu nh\u01b0 sau:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 4211- 80.000.000\u0111<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 \u2013 30.000.000\u0111<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334-\u00a0 50.000.000\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm nh\u01b0 sau:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811 \u2013 15.430.000\u0111<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3339 \u2013 15.430.000\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p ti\u1ec1n thi h\u1ea1ch to\u00e1n:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331 &#8211; 30.000.000.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3334 \u2013 50.000.000<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3339 \u2013 15.430.000<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111,112:- 95.430.000\u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i khung kh\u1ea5u hao TSC\u0110 theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\">th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u00ec k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 tr\u00edch v\u01b0\u1ee3t m\u1ee9c nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 4211 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong> <\/span>Ngo\u00e0i vi\u1ec7c k\u1ebf to\u00e1n l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n c\u00f2n ph\u1ea3i l\u1eadp l\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN , thu\u1ebf GTGT c\u1ee7a c\u00e1c k\u1ef3 b\u00e1o c\u00e1o tr\u01b0\u1edbc.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u01a1n th\u1ebf n\u1eefa, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm th\u1eadt ch\u1eafc th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c t\u1edd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ebd ti\u1ebfp nh\u1eadn c\u00e1c b\u00e1o c\u00e1o n\u00e0y \u0111\u1ec3 tr\u00e1nh ph\u1ea3i n\u1ed9p ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3, chi ti\u1ebft n\u1ed9i dung n\u00e0y Centax c\u00f3 n\u00eau ra trong b\u00e0i vi\u1ebft:\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/thoi-han-nop-bao-cao-tai-chinh-nop-cho-nhung-co-quan-nao\/\">Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ed9p cho nh\u1eefng c\u01a1 quan n\u00e0o<\/a><\/strong>\u00a0m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT,t\u1edd khai TNDN, t\u1edd khai TNCN, b\u00e1o c\u00e1o THSDH\u0110, t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i, c\u00e1ch t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p<\/p>\n","protected":false},"author":7,"featured_media":13242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3879,3880],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22549"}],"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=22549"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22549\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13242"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22549"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}