{"id":22582,"date":"2016-04-18T10:01:09","date_gmt":"2016-04-18T10:01:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22582"},"modified":"2016-12-02T03:49:19","modified_gmt":"2016-12-02T03:49:19","slug":"cach-xac-dinh-ke-khai-thue-tncn-theo-thang-hay-theo-quy","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22582","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay theo qu\u00fd"},"content":{"rendered":"<div id=\"attachment_19398\" style=\"width: 301px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-19398\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-19398\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN\" width=\"291\" height=\"177\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue-300x183.jpg 300w\" sizes=\"(max-width: 291px) 100vw, 291px\" \/><p id=\"caption-attachment-19398\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf TNCN<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay, nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn c\u00f2n l\u00fang t\u00fang trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay theo qu\u00fd. Vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n ngay t\u1eeb \u0111\u1ea7u n\u0103m. V\u1eady l\u00e0m sao x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c DN c\u1ee7a m\u00ecnh k\u00ea khai theo th\u00e1ng hay qu\u00fd? \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n l\u00e0m t\u1ed1t vi\u1ec7c n\u00e0y, <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: <strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay qu\u00fd<\/strong>\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. DN kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng, qu\u00fd, th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai t\u1edd khai thu\u1ebf<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1 \u0111i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;a.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ho\u1eb7c qu\u00fd, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i khai 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 \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf TNCN ( M\u1eabu 02\/KK-TNCN) n\u1ebfu kh\u00f4ng c\u00f3 s\u1ed1 th\u1ebf TNCN kh\u1ea5u tr\u1eeb trong th\u00e1ng, qu\u00fd<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb, th\u00ec k\u00ea khai thu\u1ebf TNCN ( <strong><a href=\"https:\/\/centax.dsoftware.vn\/mau-to-khai-thue-thu-nhap-ca-nhan-02kk-tncn\/\">M\u1eabu 02\/KK-TNCN<\/a><\/strong> ) theo th\u00e1ng ho\u1eb7c qu\u00fd<\/span><\/li>\n<\/ul>\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 x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng ho\u1eb7c qu\u00fd<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1 \u0111i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1\u00a0 c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay qu\u00fd nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ca.2) Vi\u1ec7c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m. C\u1ee5 th\u1ec3 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; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean khai thu\u1ebf theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c di\u1ec7n khai thu\u1ebf theo th\u00e1ng theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5 30: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd th\u00ec n\u0103m 2014 C\u00f4ng ty A thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd, kh\u00f4ng ph\u00e2n bi\u1ec7t trong n\u0103m 2014 C\u00f4ng ty A th\u1ef1c t\u1ebf c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean 50 tri\u1ec7u \u0111\u1ed3ng hay d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5 31: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng; th\u00e1ng 1, th\u00e1ng 2 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o; th\u00e1ng 3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i T\u1edd khai s\u1ed1 02\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 T\u1edd khai 03\/KK-TNCN l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng (ho\u1eb7c l\u1edbn h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng); C\u00e1c th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u00e1c T\u1edd khai 02\/KK-TNCN v\u00e0 03\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng th\u00ec C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a c\u00e1c th\u00e1ng 1 v\u00e0 th\u00e1ng 2. T\u1eeb th\u00e1ng 3 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo th\u00e1ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5 32: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng; th\u00e1ng 1, th\u00e1ng 2 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o; th\u00e1ng 3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i T\u1edd khai s\u1ed1 02\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 T\u1edd khai 03\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng; c\u00e1c th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u00e1c T\u1edd khai 02\/KK-TNCN v\u00e0 03\/KK-TNCN \u0111\u1ec1u t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a c\u00e1c th\u00e1ng 1 v\u00e0 th\u00e1ng 2. T\u1eeb th\u00e1ng 3 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd t\u1eeb qu\u00fd I\/2014.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n t\u1eeb th\u00e1ng, qu\u00fd c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p, v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec k\u00ea khai theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p DN k\u00ea khai thu\u1ebf GTGT theo qu\u00fd<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec k\u00ea khai theo qu\u00fd, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p DN k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Kho\u1ea3n 1 <\/strong><strong>\u0110i\u1ec1u <\/strong><strong>21 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 92\/2015\/TT-BT<\/a>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung <em>ti\u1ebft a.3 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 16 <\/em>Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u201c<\/em><em>a.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. <\/em><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><em>\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 tr\u00ean, th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb trong n\u0103m, th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf theo th\u00e1ng, qu\u00fd, nh\u01b0ng v\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN (Quy\u1ebft to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb chi tr\u1ea3)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u1ec9 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, hay kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf TNCN v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf TNCN<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-nop-cham-to-khai-thue-gtgt-tncn-tndn-mon-bai\/\"><strong>M\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, M\u00f4n b\u00e0i<\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng hay theo qu\u00fd, \u00e1p d\u1ee5ng theo th\u00f4ng t\u01b0 156\/2013\/TT-BTC v\u00e0 th\u00f4ng t\u01b0 92\/2015\/TT-BT<\/p>\n","protected":false},"author":7,"featured_media":19398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3873,3874],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22582"}],"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=22582"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22582\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19398"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22582"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}