{"id":26093,"date":"2016-11-13T10:18:37","date_gmt":"2016-11-13T10:18:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26093"},"modified":"2016-11-14T01:15:41","modified_gmt":"2016-11-14T01:15:41","slug":"cach-lap-bao-cao-cac-chi-tieu-luong-tien-tu-hoat-dong-tai-chinh-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26093","title":{"rendered":"C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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

C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc l\u1eadp: <\/span><\/strong><\/h2>\n

\u00a0Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n ra, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (Xem M\u1eabu s\u1ed1 B03-DNN)<\/span><\/strong><\/h2>\n

\u00a0– Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 31)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu do c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p g\u00f3p v\u1ed1n trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n, kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p (k\u1ec3 c\u1ea3 tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) ho\u1eb7c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 thu do ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng theo gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t h\u00e0nh, k\u1ec3 c\u1ea3 ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 thu do ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 411 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– Ti\u1ec1n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh (M\u00e3 s\u1ed1 32)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 do ho\u00e0n l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n ho\u1eb7c mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh b\u1eb1ng ti\u1ec1n \u0111\u1ec3 h\u1ee7y b\u1ecf ho\u1eb7c s\u1eed d\u1ee5ng l\u00e0m c\u1ed5 phi\u1ebfu qu\u1ef9 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1eed d\u1ee5ng v\u1ed1n g\u00f3p \u0111\u1ec3 b\u00f9 l\u1ed7 kinh doanh.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 411, 419 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

\u00a0– Ti\u1ec1n thu t\u1eeb \u0111i vay (M\u00e3 s\u1ed1 33)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 do doanh nghi\u1ec7p \u0111i vay k\u1ec3 c\u1ea3 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111i vay b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 do doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 (chi ti\u1ebft ti\u1ec1n vay nh\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3) sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c TK 3411, 4111 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– Ti\u1ec1n tr\u1ea3 n\u1ee3 g\u1ed1c vay v\u00e0 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 34)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 kho\u1ea3n n\u1ee3 g\u1ed1c vay, c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 g\u1ed1c vay, n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c chuy\u1ec3n n\u1ee3 vay, n\u1ee3 g\u1ed1c thu\u00ea t\u00e0i ch\u00ednh th\u00e0nh v\u1ed1n g\u00f3p.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (ph\u1ea7n ti\u1ec1n tr\u1ea3 n\u1ee3 vay t\u1eeb ti\u1ec1n thu c\u00e1c kho\u1ea3n ph\u1ea3i thu), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 341, 4111 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

\u00a0– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 35)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thay cho ch\u1ee7 s\u1edf h\u1eefu) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c tr\u1ea3 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u00e3 d\u00f9ng \u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 421, 338 (chi ti\u1ebft s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 40)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…). \u00a0<\/span><\/p>\n

M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 31 + M\u00e3 s\u1ed1 32 + M\u00e3 s\u1ed1 33\u00a0 + M\u00e3 s\u1ed1 34 + M\u00e3 s\u1ed1 35.<\/span><\/p>\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

T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 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 tr\u00ean b\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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 c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p si\u00eau nh\u1ecf 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":[3291,3499,3500],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26093"}],"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=26093"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26093\/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=26093"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}