{"id":26058,"date":"2016-11-18T14:43:28","date_gmt":"2016-11-18T14:43:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26058"},"modified":"2016-11-18T14:52:25","modified_gmt":"2016-11-18T14:52:25","slug":"nguyen-tac-lap-va-trinh-bay-bao-cao-luu-chuyen-tien-te-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26058","title":{"rendered":"Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/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 thu\u1ebf\u00a0Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn cho c\u00e1c giao d\u1ecbch ph\u1ed5 bi\u1ebfn nh\u1ea5t, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p n\u1ebfu ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 trong Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i d\u1ec5 d\u00e0ng th\u00e0nh m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 r\u1ee7i ro trong chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n k\u1ec3 t\u1eeb ng\u00e0y mua kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. V\u00ed d\u1ee5 k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi\u2026 c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua.<\/span><\/p>\n

3. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh :<\/span><\/p>\n

\u00a0– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c TSC\u0110, B\u0110S\u0110T, c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra c\u00e1c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

5. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh sau \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/span><\/p>\n

– Thu ti\u1ec1n v\u00e0 chi tr\u1ea3 ti\u1ec1n h\u1ed9 kh\u00e1ch h\u00e0ng nh\u01b0 ti\u1ec1n thu\u00ea thu h\u1ed9, chi h\u1ed9 v\u00e0 tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n;<\/span><\/p>\n

– Thu ti\u1ec1n v\u00e0 chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn nh\u01b0: Mua, b\u00e1n ngo\u1ea1i t\u1ec7; Mua, b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n \u0111i vay v\u00e0 cho vay ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 3 th\u00e1ng.<\/span><\/p>\n

6. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n

7. C\u00e1c giao d\u1ecbch v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n hay c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, v\u00ed d\u1ee5:<\/span><\/p>\n

– Vi\u1ec7c mua t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua nghi\u1ec7p v\u1ee5 thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Vi\u1ec7c chuy\u1ec3n kho\u1ea3n n\u1ee3 th\u00e0nh v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

8. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3, \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

9. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

10. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i vay \u0111\u1ec3 thanh to\u00e1n th\u1eb3ng cho nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (ti\u1ec1n vay \u0111\u01b0\u1ee3c chuy\u1ec3n th\u1eb3ng t\u1eeb b\u00ean cho vay sang nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p m\u00e0 kh\u00f4ng chuy\u1ec3n qua t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p) th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u1ee5 th\u1ec3:<\/span><\/p>\n

\u00a0– S\u1ed1 ti\u1ec1n \u0111i vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

\u00a0– S\u1ed1 ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c tr\u1ea3 cho nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng giao d\u1ecbch.<\/span><\/p>\n

\u00a0 11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

\u00a0 – N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00f9ng m\u1ed9t lu\u1ed3ng ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (v\u00ed d\u1ee5 trong giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1\u2026);<\/span><\/p>\n

\u00a0 – N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c lu\u1ed3ng ti\u1ec1n kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng giao d\u1ecbch (V\u00ed d\u1ee5 b\u00f9 tr\u1eeb ti\u1ec1n b\u00e1n h\u00e0ng ph\u1ea3i thu v\u1edbi kho\u1ea3n \u0111i vay\u2026).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo Th\u00f4ng t\u01b0 133.<\/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

\u0110\u1ed3ng ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 ra c\u00f4ng ch\u00fang v\u00e0 n\u1ed9p c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo Th\u00f4ng t\u01b0 133.<\/a><\/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":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3490],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26058"}],"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=26058"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26058\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26058"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}