{"id":22695,"date":"2016-04-26T02:58:07","date_gmt":"2016-04-26T02:58:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22695"},"modified":"2016-11-09T03:52:59","modified_gmt":"2016-11-09T03:52:59","slug":"huong-dan-khau-tru-hoan-thue-gtgt-xuat-khau-tai-cho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22695","title":{"rendered":"H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-13703\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/ke-toan-trong-don-vi-dai-ly-ve-may-bay.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/ke-toan-trong-don-vi-dai-ly-ve-may-bay.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/ke-toan-trong-don-vi-dai-ly-ve-may-bay-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1, c\u00f3 thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf k\u1ecbp th\u1eddi, nhanh ch\u00f3ng, T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7. \u0110\u1ec3 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u1eafm r\u00f5, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft \u201c <strong>H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 <\/strong>\u201d<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 16\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i kho\u1ea3n 4 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb\u00a0thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-va-dieu-kien-de-duoc-hoan-thue-xuat-nhap-khau-nhu-the-nao\/\">Th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-ho-so-hoan-thue-gtgt-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tuy <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th\u00f4ng t\u01b0 119\/2013\/TT-BTC<\/a> \u0111\u00e3 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0 tr\u00ean, nh\u01b0ng \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh d\u00f9ng ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u1ea3i quan h\u00e0ng xu\u1ea5t- nh\u1eadp \u0111\u00e3 xong th\u1ee7 t\u1ee5c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e1 \u0111\u01a1n GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo c\u00f4ng v\u0103n s\u1ed1: <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-1444tct-kk-nam-2016-ve-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-hang-xuat-khau-tai-cho\/\">1444\/TCT-KK<\/a> ng\u00e0y 07\/04\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cN\u1ebfu doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1: H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam; T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u &#8211; nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan; Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Doanh nghi\u1ec7p c\u00f3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 doanh thu h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n nh\u01b0ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i m\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7. Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra h\u00e0nh vi vi ph\u1ea1m.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo c\u00f4ng v\u0103n tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, m\u00e0 v\u1eabn h\u1ea1ch to\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u, th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, nh\u01b0ng s\u1ebd b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">3. M\u1ee9c ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 3 \u0111i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\">th\u00f4ng t\u01b0 10\/2014\/TT-BTC<\/a> c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh qui \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m qui \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ce) L\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>e.1) Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf, b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u00e1t hi\u1ec7n vi\u1ec7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 l\u1eadp l\u1ea1i lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00fang theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>e.2) Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00e1c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo qui \u0111\u1ecbnh tr\u00ean ta th\u1ea5y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu vi\u1ec7c l\u1eadp sai, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai \u0111\u00e3 l\u1eadp l\u1ea1i ho\u00e1 \u0111\u01a1n theo \u0111\u00fang qui \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea1t t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp sai lo\u1ea1i ho\u00e1 \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><em><strong>Ch\u00fa \u00fd:<\/strong><\/em><\/span> Tr\u00ean \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, c\u00e1c b\u1ea1n k\u1ebf to\u00e1n khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, ph\u00e2n bi\u1ec7t r\u00f5 h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, h\u00e0ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0o khu ch\u1ebf xu\u1ea5t, xu\u1ea5t kh\u1ea9u v\u00e0o d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ..vv, \u0111\u1ec3 l\u00e0m ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo qui \u0111\u1ecbnh, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <strong>c\u00f4ng v\u0103n s\u1ed1 <\/strong><strong>1444\/TCT-KK\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Cong-van-1444.TCT_.KK_.doc\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 bi\u1ebft chi ti\u1ebft v\u1ec1 th\u1ebf n\u00e0o l\u00e0 h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00f4ng t\u01b0 <strong>196\/2012\/TT-BTC <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/Thong-tu-196.2015.TT_.BTC_.doc\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o m\u1ee9c ph\u1ea1t vi ph\u1ea1m s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n tham kh\u1ea3o th\u00f4ng t\u01b0 <strong>10\/2014\/TT-BTC\u00a0<span style=\"color: #0000ff;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\">&gt;&gt;&gt;T\u1ea0I \u0110\u00c2Y<\/a><\/span><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p XNK, TCT \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n 1444\/TCT-KK m\u1edbi h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/p>\n","protected":false},"author":7,"featured_media":16209,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3692,3693],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22695"}],"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=22695"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22695\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16209"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22695"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}