{"id":25858,"date":"2016-10-02T10:02:35","date_gmt":"2016-10-02T10:02:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25858"},"modified":"2016-10-02T10:03:37","modified_gmt":"2016-10-02T10:03:37","slug":"phuong-phap-ke-toan-phai-tra-phai-nop-khac-theo-thong-tu-133-tk-338","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25858","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 338."},"content":{"rendered":"
\"chi-phi-phai-tra-_-ke-toan-thue-centax\"<\/a>

C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c _ 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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 338.<\/span><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd gi\u1ea3i quy\u1ebft:<\/span><\/strong><\/h2>\n

a. K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf th\u1eeba qu\u1ef9)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 211 (Theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

b. Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 t\u00e0i s\u1ea3n th\u1eeba, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/span><\/p>\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu; ho\u1eb7c<\/span><\/h2>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388);<\/span><\/p>\n

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/span><\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

2. K\u1ebf to\u00e1n BHXH, BHYT, BHTN, BHTN L\u0110, KPC\u0110<\/span><\/strong><\/p>\n

– Khi tr\u00edch BHXH, BHYT, BHTN, BHTN L\u0110, KPC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154 (631), 241, 642 (s\u1ed1 t\u00ednh v\u00e0o chi ph\u00ed SXKD)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3385, 3388).<\/span><\/p>\n

– Khi n\u1ed9p BHXH, BHYT, BHTN, BHTN L\u0110, KPC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3385, 3388)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– BHXH ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean khi ngh\u1ec9 \u1ed1m \u0111au, thai s\u1ea3n…, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3383)<\/span><\/p>\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– Chi ti\u00eau kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i \u0111\u01a1n v\u1ecb, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3. Khi vay, m\u01b0\u1ee3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, nh\u1eadn v\u1ed1n g\u00f3p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 153, 156…<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

4. H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u1ec1 cho thu\u00ea TSC\u0110, B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, B\u0110S\u0110T \u0111\u00e3 thu chia cho s\u1ed1 k\u1ef3 thu ti\u1ec1n tr\u01b0\u1edbc cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, B\u0110S\u0110T (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc):<\/span><\/strong><\/h2>\n

Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea TSC\u0110, B\u0110S\u0110T trong nhi\u1ec1u n\u0103m, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span><\/p>\n

C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311 ).<\/span><\/p>\n

– Khi t\u00ednh v\u00e0 ghi nh\u1eadn doanh thu c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n cho kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi \u0111i thu\u00ea v\u1ec1 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea TSC\u0110 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

5. H\u1ea1ch to\u00e1n tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/strong><\/h2>\n

– Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ghi v\u00e0o t\u00e0i kho\u1ea3n 3387 “Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n”, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331).<\/span><\/p>\n

– H\u00e0ng k\u1ef3, t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n

C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi th\u1ef1c thu ti\u1ec1n b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong \u0111\u00f3 g\u1ed3m c\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/span><\/p>\n

+ N\u1ebfu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 155, 156, 157.<\/span><\/p>\n

+ N\u1ebfu thanh l\u00fd, b\u00e1n B\u0110S\u0110T, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2147) (s\u1ed5 HMLK – n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 217- B\u0110S\u0110T.<\/span><\/p>\n

6. C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n

C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

7. K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 \u1edf b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u<\/span><\/strong><\/h2>\n

a. Khi nh\u1eadn c\u1ee7a doanh nghi\u1ec7p giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ti\u1ec1n \u0111\u1ec3 mua h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

b. Khi chuy\u1ec3n ti\u1ec1n \u0111\u1ec3 k\u00fd qu\u1ef9 m\u1edf LC (n\u1ebfu thanh to\u00e1n b\u1eb1ng th\u01b0 t\u00edn d\u1ee5ng), c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1386)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

c. Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a cho b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n theo d\u00f5i h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, th\u1eddi h\u1ea1n nh\u1eadp kh\u1ea9u, \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n…, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

d. K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u t\u1ea1i doanh nghi\u1ec7p nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Khi chuy\u1ec3n kho\u1ea3n k\u00fd qu\u1ef9 m\u1edf L\/C tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a kho\u1ea3n thanh to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 1386 – C\u1ea7m c\u1ed1 th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

– Khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (n\u1ebfu b\u00ean giao \u1ee7y th\u00e1c ch\u01b0a \u1ee9ng ti\u1ec1n mua h\u00e0ng nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, Thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p h\u1ed9 cho doanh nghi\u1ec7p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u: Trong giao d\u1ecbch xu\u1ea5t – nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t – nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c), b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n b\u00ean giao \u1ee7y th\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi NSNN (l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c),<\/span><\/p>\n

– Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean nh\u1eadn \u1ee7y th\u00e1c ch\u1ec9 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o NSNN l\u00e0 kho\u1ea3n chi h\u1ed9, tr\u1ea3 h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c. Khi n\u1ed9p ti\u1ec1n v\u00e0o NSNN, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi ph\u00ed \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT t\u00ednh tr\u00ean ph\u00ed \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 v\u00e0o H\u00f3a \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ph\u00ed \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 131, 111, 112 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

e. C\u00e1c kho\u1ea3n chi h\u1ed9 kh\u00e1c cho doanh nghi\u1ec7p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u (ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh h\u1ea3i quan, chi thu\u00ea kho, thu\u00ea b\u00e3i chi b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n h\u00e0ng…), c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng doanh nghi\u1ec7p \u1ee7y th\u00e1c NK)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

g) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c khi k\u1ebft th\u00fac giao d\u1ecbch, ghi:<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

8. K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 \u1edf b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/h2>\n

a. Khi nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a cho b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n theo d\u00f5i h\u00e0ng nh\u1eadn \u0111\u1ec3 xu\u1ea5t kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t c\u1ee7a h\u00e0ng nh\u1eadn xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, th\u1eddi h\u1ea1n xu\u1ea5t kh\u1ea9u, \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n…, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. Thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b. C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

c. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi mua \u1edf n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh l\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 cho b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

d. B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3i tr\u1ea3 kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

9. X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/h2>\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i tr\u1ea3, ghi:<\/span><\/p>\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

– Khi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu)<\/span><\/p>\n

C\u00f3 TK 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n s\u1ed1 thu\u1ebf TNCN c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

10. Khi nh\u1eadn ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

C\u00f3 TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

11. \u00a0Khi ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c cho kh\u00e1ch h\u00e0ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

12. Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u00a0b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n v\u00e0 b\u00ean N\u1ee3 TK 3386 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5, ghi:<\/span><\/p>\n

N\u1ee3 TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed3 t\u1ef7 gi\u00e1)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (t\u1ef7 gi\u00e1 ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n v\u00e0 b\u00ean N\u1ee3 TK 3386 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, ghi:<\/span><\/p>\n

N\u1ee3 TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

+ Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: Vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi khi tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

(+) N\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

C\u00f3 c\u00e1c TK 1112, 1122,3386.<\/span><\/p>\n

(+) N\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 1112, 1122,3386<\/span><\/p>\n

C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

13. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi doanh nghi\u1ec7p, b\u1ecb ph\u1ea1t theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf:<\/span><\/strong><\/h2>\n

+ Khi nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft: N\u1ebfu kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/span><\/p>\n

N\u1ee3 TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/p>\n

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

+ Khi th\u1ef1c tr\u1ea3 kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u00f2n l\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (\u0111\u00e3 kh\u1ea5u tr\u1eeb ti\u1ec1n ph\u1ea1t)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.14 Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c 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:<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 338.<\/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 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo th\u00f4ng t\u01b0 133 \u2013 TK 338<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 331.<\/span><\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 \u2013 TK 336<\/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":25854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3422,3423],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25858"}],"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=25858"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25858\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25854"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25858"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}