{"id":25615,"date":"2016-09-27T08:51:54","date_gmt":"2016-09-27T08:51:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25615"},"modified":"2016-09-27T08:52:49","modified_gmt":"2016-09-27T08:52:49","slug":"nguyen-tac-ke-toan-von-dau-tu-cua-chu-so-huu-theo-thong-tu-133-tk-411","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25615","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 – TK 411"},"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 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 – TK 411<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n v\u1ed1n\u00a0\u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u1ed1n do ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b) V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m:<\/span><\/p>\n

– V\u1ed1n g\u00f3p ban \u0111\u1ea7u, g\u00f3p b\u1ed5 sung c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n;<\/span><\/p>\n

– V\u1ed1n kh\u00e1c.<\/span><\/p>\n

c) C\u00e1c doanh nghi\u1ec7p ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK 4111 – \u201cV\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d theo s\u1ed1 v\u1ed1n th\u1ef1c t\u1ebf ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 g\u00f3p, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft,s\u1ed1 ph\u1ea3i thu c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d) Doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n (nh\u01b0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n kh\u00e1c) v\u00e0 theo d\u00f5i chi ti\u1ebft cho t\u1eebng t\u1ed5 ch\u1ee9c, t\u1eebng c\u00e1 nh\u00e2n tham gia g\u00f3p v\u1ed1n.<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p ghi gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi:<\/span><\/p>\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

e) X\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

– Khi gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n Vi\u1ec7t Nam \u0111\u1ed3ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 (th\u1eeba, thi\u1ebfu, \u0111\u1ee7 so v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7)\u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 th\u1ef1c g\u00f3p, kh\u00f4ng xem x\u00e9t \u0111\u1ebfn vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra Vi\u1ec7t Nam \u0111\u1ed3ng theo gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, khi nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n b\u1eb1ng ngo\u1ea1i t\u1ec7 theo ti\u1ebfn \u0111\u1ed9, k\u1ebf to\u00e1n ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m th\u1ef1c g\u00f3p \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00f3 T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n ph\u1ea3i ph\u1ea3n \u00e1nh t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n ch\u1ea5p nh\u1eadn.<\/span><\/p>\n

h) \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c ghi theo gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u01b0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh chi ti\u1ebft theo hai ch\u1ec9 ti\u00eau ri\u00eang: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n:<\/span><\/p>\n

– V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

– Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (k\u1ec3 c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9) v\u00e0 c\u00f3 th\u1ec3 l\u00e0 th\u1eb7ng d\u01b0 d\u01b0\u01a1ng (n\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh cao h\u01a1n m\u1ec7nh gi\u00e1) ho\u1eb7c th\u1eb7ng d\u01b0 \u00e2m (n\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

B\u00ean N<\/strong>\u1ee3<\/strong>: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m do:<\/span><\/p>\n

– Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1;<\/span><\/p>\n

– Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p;<\/span><\/p>\n

– B\u00f9 l\u1ed7 kinh doanh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– H\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong> <\/span><\/p>\n

V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u0103ng do:<\/span><\/p>\n

– C\u00e1c ch\u1ee7 s\u1edf h\u1eefu g\u00f3p v\u1ed1n;<\/span><\/p>\n

– B\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn kinh doanh, t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu cao h\u01a1n m\u1ec7nh gi\u00e1;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3 (sau khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p) \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– TK 4111 – V<\/em>\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu:<\/em>T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n v\u1ed1n th\u1ef1c \u0111\u00e3 \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec v\u1ed1n g\u00f3p t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y theo m\u1ec7nh gi\u00e1. T\u00e0i kho\u1ea3n 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft th\u00e0nh c\u1ed5 phi\u1ebfu c\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i.<\/span><\/p>\n

– TK 4112 – Th<\/em>\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu; Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 v\u00e0 gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n). T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3.<\/span><\/p>\n

– TK 4118 – V\u1ed1n kh\u00e1c:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do b\u1ed5 sung t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c do \u0111\u01b0\u1ee3c t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3,\u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 – TK 411<\/span><\/strong><\/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<\/span><\/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

\u00a0<\/span><\/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":25874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25615"}],"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=25615"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25615\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25874"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25615"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}