{"id":25603,"date":"2016-09-25T23:40:39","date_gmt":"2016-09-25T23:40:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25603"},"modified":"2016-09-25T23:41:34","modified_gmt":"2016-09-25T23:41:34","slug":"nguyen-tac-ke-toan-du-phong-phai-tra-theo-thong-tu-133-tk-352","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25603","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 – TK 352"},"content":{"rendered":"
\"\"<\/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 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 – TK 352.<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3,t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i (ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi) do k\u1ebft qu\u1ea3 t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra;<\/span><\/p>\n

– S\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn vi\u1ec7c y\u00eau c\u1ea7u ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3;<\/span><\/p>\n

– \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3.<\/span><\/p>\n

c) Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee7a m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t v\u1ec1 kho\u1ea3n ti\u1ec1n s\u1ebd ph\u1ea3i chi \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

d) Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp th\u00ec d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp cho t\u1eebng c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0111) Ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u m\u1edbi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00f3.<\/span><\/p>\n

e) Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai, tr\u1eeb khi ch\u00fang li\u00ean quan \u0111\u1ebfn m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn v\u00e0 tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng. N\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, th\u00ec ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i theo h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u01b0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang bi\u1ec7t cho t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn.<\/span><\/p>\n

g) C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n

– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a;<\/span><\/p>\n

– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c, bao g\u1ed3m c\u1ea3 kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 \u0111\u1ecbnh k\u1ef3 (theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt), kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3;<\/span><\/p>\n

h) Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang, kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed li\u00ean quan t\u00f9y theo n\u1ed9i dung chi ph\u00ed.<\/span><\/p>\n

i) S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi v\u00e0o TK 711 \u201cThu nh\u1eadp kh\u00e1c\u201d. S\u1ed1 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng. S\u1ed1 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed li\u00ean quan t\u00f9y theo n\u1ed9i dung chi ph\u00ed.<\/span><\/p>\n

k) Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i ho\u00e0n c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng th\u00ec kho\u1ea3n \u0111\u01b0\u1ee3c b\u1ed3i ho\u00e0n t\u1eeb b\u00ean th\u1ee9 3 ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/strong><\/span><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi ph\u00e1t sinh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ban \u0111\u1ea7u;<\/span><\/p>\n

– Ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi doanh nghi\u1ec7p ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 kinh t\u1ebf do kh\u00f4ng ph\u1ea3i chi tr\u1ea3 cho ngh\u0129a v\u1ee5 n\u1ee3;<\/span><\/p>\n

– Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/span><\/p>\n

B\u00ean C\u00f3: Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u00edch l\u1eadp t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 352 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 3521 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3522 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 3524 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ngo\u00e0i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh n\u00eau tr\u00ean, nh\u01b0: d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng, chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, TSC\u0110 \u0111\u1ecbnh k\u1ef3..<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span><\/strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 – TK 352.<\/span><\/h2>\n

\u0110\u1ec3 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 xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh theo th\u00f4ng t\u01b0 133 \u2013 TK 341<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo th\u00f4ng t\u01b0 133 \u2013 TK 338<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 theo th\u00f4ng t\u01b0 133 \u2013 TK 335<\/a><\/span><\/p>\n

\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":25814,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3358,3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25603"}],"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=25603"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25603\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25814"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25603"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}