{"id":22569,"date":"2016-04-15T03:35:24","date_gmt":"2016-04-15T03:35:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22569"},"modified":"2016-12-02T06:52:37","modified_gmt":"2016-12-02T06:52:37","slug":"huong-dan-cach-hach-toan-theo-doi-thue-tncn-tu-tien-luong-sau-quyet-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22569","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, theo d\u00f5i Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng sau quy\u1ebft to\u00e1n"},"content":{"rendered":"<div id=\"attachment_14429\" style=\"width: 360px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-14429\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-14429\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, theo d\u00f5i Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng sau quy\u1ebft to\u00e1n\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/T\u00ednh-thu\u1ebf-TNCN-khi-c\u00f3-ti\u1ec1n-thu\u1ebf-gi\u1ea3-\u0111\u1ecbnh-ti\u1ec1n-nh\u00e0-gi\u1ea3-\u0111\u1ecbnh-\u1ea3nh-ch\u00ednh-300x2001-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><p id=\"caption-attachment-14429\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf TNCN<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u1ebfu c\u00f3. Cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n thu\u1ebf TNCN, s\u1ebd c\u00f3 nh\u1eefng c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay. Sau Quy\u1ebft to\u00e1n, c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra nh\u01b0 c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb th\u1eeba, ho\u1eb7c thi\u1ebfu thu\u1ebf, so v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p. Khi \u0111\u00f3, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i nh\u01b0 th\u1ebf n\u00e0o? R\u1ea5t nhi\u1ec1u b\u1ea1n l\u00fang t\u00fang v\u00e0 \u0111\u1eb7t c\u00e2u h\u1ecfi v\u1edbi ch\u00fang t\u00f4i. <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y \u00a0qua b\u00e0i vi\u1ebft \u201c <strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, theo d\u00f5i thu\u1ebf TNCN sau quy\u1ebft to\u00e1n<\/strong>\u201d.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay theo qu\u00fd<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN, s\u1ebd k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd. Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c k\u00ea khai theo th\u00e1ng hay qu\u00fd, k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n cho c\u1ea3 n\u0103m, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd n\u1ebfu kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00ec l\u1eadp t\u1edd khai thu\u1ebf theo m\u1eabu ( M\u1eabu 02\/KK-TNCN theo th\u00e1ng ho\u1eb7c M\u1eabu 02\/KK-TNCN theo qu\u00fd). N\u1ebfu b\u1ea1n \u0111\u1ecdc ch\u01b0a n\u1eafm r\u00f5 v\u1ec1 m\u1eabu 02\/KK-TNCN c\u00f3 th\u1ec3 xem th\u00eam\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-lap-to-khai-thue-thu-nhap-ca-nhan-mau-so-02kk-tncn-tren-htkk-3-3-4\/\">h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai m\u1eabu 02\/KK-TNCN<\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam: <strong><a href=\"https:\/\/centax.dsoftware.vn\/cach-xac-dinh-ke-khai-thue-tncn-theo-thang-hay-theo-quy\/\">C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng theo th\u00e1ng hay qu\u00fd<\/a><\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. C\u00e1ch h\u1ea1ch to\u00e1n, theo d\u00f5i s\u1ed1 thu\u1ebf TNCN sau quy\u1ebft to\u00e1n<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng th\u00e1ng, qu\u00fd doanh nghi\u1ec7p c\u00f3 chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp (tr\u1eeb v\u00e0o l\u01b0\u01a1ng), v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u00e3 k\u00ea khai, theo \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 H\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p,K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n 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 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 thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p ti\u1ec1n thu\u1ebf TNCN:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3335 \u2013 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<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;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Theo d\u00f5i thu\u1ebf TNCN sau quy\u1ebft to\u00e1n<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c nh\u00e2n u\u1ef7 quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay, Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m thay m\u1eb7t ng\u01b0\u1eddi lao \u0111\u1ed9ng, quy\u1ebft to\u00e1n to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m.S\u1ebd c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p x\u1ea9y ra nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf DN kh\u1ea5u tr\u1eeb t\u1ea1m n\u1ed9p h\u00e0ng th\u00e1ng, qu\u00fd \u00a0nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf DN kh\u1ea5u tr\u1eeb t\u1ea1m n\u1ed9p h\u00e0ng th\u00e1ng, qu\u00fd\u00a0 \u00edt h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, sau quy\u1ebft to\u00e1n, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai <a href=\"https:\/\/centax.dsoftware.vn\/mau-to-khai-khau-tru-thue-thu-nhap-ca-nhan-05kk-tncn\/\">M\u1eabu 05\/KK-TNCN<\/a> v\u00e0 s\u1ed1 d\u01b0 tr\u00ean T\u00e0i kho\u1ea3n 3335, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u1edf trong t\u00ecnh tr\u1ea1ng sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong> \u0110\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">DN n\u1ed9p th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m( D\u01b0 n\u1ee3 TK 3335)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p DN kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng, qu\u00fd l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o ngh\u0129a v\u1ee5 c\u1ee7a k\u1ef3 thu\u1ebf sau<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">DN n\u1ed9p thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m ( D\u01b0 c\u00f3 TK 3335)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p DN kh\u1ea5u tr\u1eeb thu\u1ebf th\u00e1ng th\u00e1ng, qu\u00fd nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n, th\u00ec ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong> \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng (c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN):<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p thu th\u00eam s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p theo d\u00f5i v\u00e0 chuy\u1ec3n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a k\u1ef3 sau, ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong> Doanh nghi\u1ec7p m\u1edf s\u1ed5 theo d\u00f5i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, ho\u1eb7c c\u00f2n thi\u1ebfu. <\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c ngay, khi nh\u00ecn v\u00e0o s\u1ed1 d\u01b0 c\u1ee7a T\u00e0i kho\u1ea3n 3335 ( D\u01b0 c\u00f3 l\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p, d\u01b0 n\u1ee3 l\u00e0 \u0111\u00e3 n\u1ed9p th\u1eeba).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i cho t\u1eebng c\u00e1 nh\u00e2n, nh\u01b0 theo d\u00f5i c\u00f4ng n\u1ee3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1ec1 t\u1ed5ng th\u1ec3, c\u00f3 th\u1ec3 DN kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf Nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng \u0111\u1ed1i v\u1edbi t\u1eebng c\u00e1 nh\u00e2n th\u00ec l\u1ea1i c\u00f3 ng\u01b0\u1eddi \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u00f3 ng\u01b0\u1eddi kh\u1ea5u tr\u1eeb c\u00f2n thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. V\u00ec th\u1ebf k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a h\u1ecd. V\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 kh\u1ea5u tr\u1eeb thi\u1ebfu, th\u00ec doanh nghi\u1ec7p l\u1eadp phi\u1ebfu thu, thu th\u00eam ti\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u1eeba, th\u01b0\u1eddng DN s\u1ebd m\u1edf s\u1ed5 theo d\u00f5i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, \u0111\u1ec3 b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a k\u1ef3 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. H\u1ea1ch to\u00e1n thu\u1ebf TNCN sau quy\u1ebft to\u00e1n<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1 Sau quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i t\u1eebng c\u00e1 nh\u00e2n th\u1eeba ho\u1eb7c thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u01b0 sau:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n theo d\u00f5i chi ti\u1ebft t\u1eebng s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n tr\u00ean s\u1ed5 ph\u1ee5,\u00a0 v\u1eabn \u0111\u1ec3 s\u1ed1 d\u01b0 tr\u00ean TK 3335<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n theo d\u00f5i chi ti\u1ebft s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n tr\u00ean s\u1ed5 ph\u1ee5, theo d\u00f5i chi ti\u1ebft tr\u00ean TK 1388<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3335- Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 1388- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c ( Chi ti\u1ebft t\u1eebng nh\u00e2n vi\u00ean).<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2 \u0110\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n sau quy\u1ebft to\u00e1n c\u00f2n thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu thu, thu th\u00eam s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0 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 1111<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 3335, 1388<\/span><\/p>\n<p style=\"text-align: justify;\"><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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3335, 1388<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 1111, 1112<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. V\u00ed d\u1ee5 minh ho\u1ea1:<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.1 V\u00ed d\u1ee5<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qu\u00fd 4\/ 2015 C\u00f4ng ty A c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 15.543.000 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng 10 ng\u01b0\u1eddi, trong \u0111\u00f3 c\u00f3 3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp ph\u1ea3o n\u1ed9p thu\u1ebf TNCN l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00d4ng E s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1m n\u1ed9p 5.000.000\u0111,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00d4ng C s\u1ed1 thu\u1ebfkh\u1ea5u tr\u1eeb t\u1ea1m n\u1ed9p: 7.543.000\u0111,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e0 D s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1m n\u1ed9p l\u00e0 3.000.000\u0111,<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng h\u00e0ng th\u00e1ng c\u1ee7a nh\u00e2n vi\u00ean, DN \u0111\u00e3 n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc \u0111\u00fang th\u1eddi h\u1ea1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i n\u0103m sau khi quy\u1ebft to\u00e1n,c\u00e1c c\u00e1 nh\u00e2n n\u00e0y \u0111\u1ec3u u\u1ef7 quy\u1ec1n cho C\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNCN thay. T\u1ed5ng s\u1ed1 thu\u1ebf TNCN c\u1ee7a c\u00f4ng ty ph\u1ea3i n\u1ed9p l\u00e0 16.500.000\u0111, trong \u0111\u00f3 c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00d4ng E s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m quy\u1ebft to\u00e1n l\u00e0 6.850.000\u0111,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00d4ng C s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m l\u00e0 9.650.000\u0111.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.2 H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qu\u00fd 4\/2015, khi kh\u1ea5u t\u1eeb thu\u1ebf TNCN c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 334: 15.543.000.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335: 15.543.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3335 \u2013 15.543.000.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 112- 15.543.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1edf s\u1ed5 theo d\u00f5i sau quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i n\u0103m, sau khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, k\u1ebf to\u00e1n m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea2NG THEO D\u00d5I CHI TI\u1ebeT NGH\u0128A V\u1ee4 THU\u1ebe C\u1ee6A C\u00c1 NH\u00c2N<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m 2015<\/span><\/strong><\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110VT: \u0110\u1ed3ng<\/span><\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"35\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">STT<\/span><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"85\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00caN<\/span><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"108\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed0 THU\u1ebe \u0110\u00c3 KH\u1ea4U TR\u1eea<\/span><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"129\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed0 PH\u1ea2I N\u1ed8P<br \/>\nSAU QT<\/span><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"111\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\/L<\/span><\/strong><\/td>\n<td width=\"114\">\n<p style=\"text-align: center;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">GHI CH\u00da<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"35\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1<\/span><\/strong><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00d4ng E<\/span><\/td>\n<td width=\"108\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.000.000<\/span><\/td>\n<td width=\"129\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6.850.000<\/span><\/td>\n<td width=\"111\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; 1.850.000<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu th\u00eam ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"35\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2<\/span><\/strong><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00d4ng C<\/span><\/td>\n<td width=\"108\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7.543.000<\/span><\/td>\n<td width=\"129\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">9.650.000<\/span><\/td>\n<td width=\"111\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; 2.107.000<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu th\u00eam ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"35\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3<\/span><\/strong><\/td>\n<td width=\"85\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e0 D<\/span><\/td>\n<td width=\"108\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.000.000<\/span><\/td>\n<td width=\"129\"><\/td>\n<td width=\"111\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.000.000<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chuy\u1ec3n k\u1ef3 sau<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>H\u1ea1ch to\u00e1n cu\u1ed1i n\u0103m<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng ng\u01b0\u1eddi, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng ng\u01b0\u1eddi sang TK 1388, ho\u1eb7c theo d\u00f5i tr\u00ean TK 3335 nh\u01b0\u00a0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n theo d\u00f5i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a b\u00e0 D \u0111\u1ec3 chuy\u1ec3n v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a k\u1ef3 sau<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3335: 3.000.000\u0111.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK \u00a01388 ( B\u00e0 D): 3.000.000\u0111<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp phi\u1ebfu thu th\u00eam ti\u1ec1n c\u1ee7a \u00f4ng E, \u00f4ng C<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1388, 1111 ( \u00d4ng E): 1.850.000\u0111.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1388, 1111 ( \u00d4ng C): 2.107.000\u0111.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335: 3.957.000\u0111<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ti\u1ec1n DN c\u00f2n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc, sau khi\u00a0 b\u00f9 tr\u1eeb s\u1ed1 n\u1ed9p th\u1eeba c\u1ee7a b\u00e0 D s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i\u00a0 n\u1ed9p l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3335- 957.000\u0111.<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 112- 957.000\u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ti\u1ec1n B\u00e0 D n\u1ed9p th\u1eeba trong qu\u00fd 4, n\u1ebfu mu\u1ed1n ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, k\u1ebf \u00a0to\u00e1n t\u1ef1 c\u00e2n \u0111\u1ed1i s\u1ed1 thu\u1ebf trong c\u00f4ng ty,\u00a0n\u1ebfu kh\u00f4ng mu\u1ed1n\u00a0theo d\u00f5i kh\u1ea5u tr\u1eeb v\u00e0o n\u0103m sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm chi ti\u1ebft\u00a0qui \u0111\u1ecbnh lu\u1eadt k\u1ebf to\u00e1n,h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Centax, c\u00e1c b\u1ea1n tham gia kho\u00e1 h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<span style=\"color: #0000ff; font-size: 14pt;\"><strong>&gt;&gt;&gt;<a style=\"color: #0000ff;\" href=\"https:\/\/centax.dsoftware.vn\/thong-bao-tuyen-sinh-khoa-hoc-thuc-hanh-ke-toan-tong-hop\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i\u00a0 <strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, theo d\u00f5i thu\u1ebf TNCN sau quy\u1ebft to\u00e1n<\/strong>, k\u1ebf to\u00e1n Centax mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n. Ch\u00fac c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n, theo d\u00f5i Thu\u1ebf TNCN sau quy\u1ebft to\u00e1n theo th\u00e1ng, qu\u00fd c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/p>\n","protected":false},"author":7,"featured_media":14429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3875,3876],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22569"}],"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=22569"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22569\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14429"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22569"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}