{"id":24136,"date":"2016-12-21T03:48:27","date_gmt":"2016-12-21T03:48:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24136"},"modified":"2016-12-21T03:53:27","modified_gmt":"2016-12-21T03:53:27","slug":"dieu-kien-ap-dung-phuong-phap-khau-tru-voi-dn-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24136","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi DN m\u1edbi th\u00e0nh l\u1eadp"},"content":{"rendered":"
\"\u0110i\u1ec1u<\/a>

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai kh\u1ea5u tr\u1eeb? C\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 g\u00ec cho c\u01a1 quan thu\u1ebf?<\/span><\/p>\n

1. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/strong><\/h2>\n

Theo C\u00f4ng v\u0103n s\u1ed1\u00a01097\/TCT-KK<\/a> ng\u00e0y 30\/03\/2015 T\u1ed5ng c\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

“- Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, HTX m\u1edbi th\u00e0nh l\u1eadp khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n\u00a0\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i n\u1ed9p m\u1eabu 06\/GTGT\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p HSKT\u00a0\u0111\u1ea7u ti\u00ean ph\u00e1t sinh. N\u1ebfu\u00a0\u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p HSKT\u00a0\u0111\u1ea7u ti\u00ean NNT kh\u00f4ng n\u1ed9p m\u1eabu 06\/GTGT th\u00ec \u00a0NNT thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p\u00a0\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp.”<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/span><\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf kh\u1ea5u tr\u1eeb n\u1ebfu n\u1ed9p m\u1eabu 06\/GTGT\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0\u0111\u1ea7u ti\u00ean ph\u00e1t sinh.<\/span><\/p>\n

2. C\u00e1c doanh nghi\u1ec7p kh\u00e1c\u00a0thu\u1ed9c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:\u00a0<\/span><\/strong><\/h2>\n

C\u0103n c\u1ee9 Kho\u1ea3n 7, \u0110i\u1ec1u 11\u00a0Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span>
\n \u201c\u2026 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 01\/01\/2014 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 06\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi ho\u1eb7c n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span>
\n C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec3m 3 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201c3. C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, bao g\u1ed3m:
\na) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.
\nb) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.
\nDoanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.
\nDoanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 nh\u01b0ng c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.
\nc) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, mua s\u1eafm, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh.
\nd) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.
\n\u0111) T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.
\nDoanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.
\nC\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Khi g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i g\u1eedi c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t, h\u00f3a \u0111\u01a1n \u0111\u1ea7u t\u01b0, mua s\u1eafm, h\u1ed3 s\u01a1 nh\u1eadn g\u00f3p v\u1ed1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh. C\u01a1 s\u1edf kinh doanh l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/01\/2014 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 3 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y.
\nC\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
\nC\u01a1 s\u1edf kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi.
\nTrong th\u1eddi gian 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, c\u01a1 s\u1edf kinh doanh bi\u1ebft vi\u1ec7c ch\u1ea5p thu\u1eadn hay kh\u00f4ng ch\u1ea5p thu\u1eadn Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3\u00a0C\u00f4ng ty \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec C\u00f4ng ty ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o\u00a0m\u1eabu 06\/GTGT<\/a>\u00a0v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u00ec c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai kh\u1ea5u tr\u1eeb? C\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 g\u00ec cho c\u01a1 quan thu\u1ebf? 1. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p..<\/p>\n","protected":false},"author":7,"featured_media":12581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3090,3091,3092,3093,3094],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24136"}],"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=24136"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24136\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12581"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24136"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}