{"id":25385,"date":"2016-09-18T10:00:42","date_gmt":"2016-09-18T10:00:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25385"},"modified":"2016-09-17T22:52:12","modified_gmt":"2016-09-17T22:52:12","slug":"nguyen-tac-ke-toan-chung-khoan-kinh-doanh-theo-thong-tu-1332016tt-btc-tk-121","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25385","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 121"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 121<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n\u00a0ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh mua, b\u00e1n v\u00e0 thanh to\u00e1n c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh (k\u1ec3 c\u1ea3 ch\u1ee9ng kho\u00e1n c\u00f3 th\u1eddi gian \u0111\u00e1o h\u1ea1n tr\u00ean 12 th\u00e1ng mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 ki\u1ebfm l\u1eddi).<\/span><\/p>\n

Ch\u1ee9ng kho\u00e1n kinh doanh bao g\u1ed3m:<\/span><\/p>\n

– C\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, nh\u01b0: C\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa 2 b\u00ean, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu, t\u00edn phi\u1ebfu, k\u1ef3 phi\u1ebfu,… n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n

b) Ch\u1ee9ng kho\u00e1n kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n theo gi\u00e1 g\u1ed1c, bao g\u1ed3m:<\/span><\/p>\n

Gi\u00e1 mua c\u1ed9ng (+) c\u00e1c chi ph\u00ed mua (n\u1ebfu c\u00f3) nh\u01b0 chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, cung c\u1ea5p th\u00f4ng tin, thu\u1ebf, l\u1ec7 ph\u00ed v\u00e0 ph\u00ed ng\u00e2n h\u00e0ng. Gi\u00e1 g\u1ed1c c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– Ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh (T+0);<\/span><\/p>\n

– Ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

d) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n kinh doanh. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y. Ch\u1ec9 ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y. Kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/span><\/p>\n

Khi nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c th\u00eam c\u1ed5 phi\u1ebfu m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n do c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1eed d\u1ee5ng th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (chia c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) \u0111\u1ec3 ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

\u0111) M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu \u0111\u1ec1u ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty ni\u00eam y\u1ebft, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean s\u00e0n UPCOM, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 giao d\u1ecbch \u0111\u00f3ng c\u1eeda tr\u00ean s\u00e0n UPCOM t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ng\u00e0y trao \u0111\u1ed5i s\u00e0n UPCOM kh\u00f4ng giao d\u1ecbch th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda phi\u00ean giao d\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u1edbi ng\u00e0y trao \u0111\u1ed5i.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu ch\u01b0a ni\u00eam y\u1ebft kh\u00e1c, gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu l\u00e0 gi\u00e1 do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i.<\/span><\/p>\n

e) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft t\u1eebng m\u00e3, t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh m\u00e0 doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef (theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n; theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ec7nh gi\u00e1, gi\u00e1 mua th\u1ef1c t\u1ebf, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0\u2026).<\/span><\/p>\n

g) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh (t\u00ednh theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n) gi\u00e1 v\u1ed1n ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n ho\u1eb7c nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc. Chi ph\u00ed b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3. Kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

h) Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 121 – Ch\u1ee9ng kho\u00e1n kinh<\/strong> doanh<\/strong><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong> Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh mua v\u00e0o.<\/span><\/p>\n

B\u00ean C\u00f3<\/strong>: Gi\u00e1 tr\u1ecb ghi s\u1ed5 ch\u1ee9ng kho\u00e1n kinh doanh khi b\u00e1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 121<\/span><\/h2>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

\u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3306],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25385"}],"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=25385"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25385\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25385"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}