{"id":29300,"date":"2016-12-29T01:34:34","date_gmt":"2016-12-29T01:34:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29300"},"modified":"2016-12-29T02:12:06","modified_gmt":"2016-12-29T02:12:06","slug":"cong-van-so-5054tct-tncn-huong-dan-quyet-toan-thue-tncn-cho-nguoi-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29300","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5054\/TCT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n——————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 5054\/TCT-TNCN<\/span>
\n V\/v \u00a0ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y\u00a0 01 th\u00e1ng 11 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi: C\u00f4ng ty TNHH X\u00edch KMC Vi\u1ec7t Nam<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3600465041 ng\u00e0y 20\/9\/2016 c\u1ee7a C\u00f4ng ty TNHH X\u00edch KMC Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1\/ V\u1ec1 th\u1eddi h\u1ea1n khai quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n

1.1\/ Th\u1eddi h\u1ea1n khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\u00a0 l\u00e0m vi\u1ec7c \u0111\u1ebfn 31\/12:<\/span><\/p>\n

\u0110i\u1ec3m d, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013\u00a0\u00a0 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh:<\/span><\/p>\n

“- Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch”.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1.nh\u00e2n, t\u1ed5\u00a0ch\u1ee9c, c\u00e1.nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

1.2\/ Th\u1eddi h\u1ea1n khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch:<\/span><\/p>\n

\u0110i\u1ec3m a.5, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0.ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh”.<\/span><\/p>\n

Kho\u1ea3n 5, \u0110i\u1ec1u 32 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1:<\/span><\/p>\n

\u201cCh\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p”.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c do th\u1eddi gian qu\u00e1 g\u1ea5p kh\u00f4ng th\u1ec3 chu\u1ea9n b\u1ecb t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n th\u00ec c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3\u00a0t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

2\/ Quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty d\u01b0\u1edbi 183 ng\u00e0y, tr\u00ean 183 ng\u00e0y:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec3m 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111 ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t nam d\u01b0\u1edbi 183 ng\u00e0y l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN thu\u1ebf su\u1ea5t 20% tr\u00ean t\u1ed5ng s\u1ed1 thu nh\u1eadp chi tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo t\u1eebng l\u1ea7n chi tr\u1ea3.<\/span><\/p>\n

C\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t nam tr\u00ean 183 ng\u00e0y l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3\/Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho con \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/span><\/p>\n

Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111 ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4\/ Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ngh\u1ec9 sinh con khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111 ng\u00e0y 15\/8\/2013\u00a0\u00a0\u00a0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa ngh\u1ec9 sinh con 6 th\u00e1ng c\u00f3 th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng. C\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

5\/ B\u00f9 tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n sau khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 vi\u1ec7c:<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, Kho\u1ea3n 5 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013\u00a0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, sau khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba m\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp li\u00ean h\u1ec7 v\u1edbi c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1ea3 l\u1ea1i s\u1ed1 n\u1ed9p th\u1eeba.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho c\u00e1 nh\u00e2n \u0111\u1ec3 c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u00f4ng ty TNHH X\u00edch KMC Vi\u1ec7t Nam li\u00ean h\u1ec7 v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u00f4ng ty TNHH X\u00edch KMC Vi\u1ec7t Nam bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/span>
\n – Nh\u01b0 tr\u00ean;<\/span>– C\u1ee5c thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai;<\/span>
\n – V\u1ee5 PC;<\/span>– Website TCT;<\/span>
\n – L\u01b0u: VT, TNCN.<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QL THU\u1ebe TNCN
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n


\nNguy\u1ec5n Duy Minh<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac —————— S\u1ed1: 5054\/TCT-TNCN V\/v \u00a0ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. H\u00e0 N\u1ed9i, ng\u00e0y\u00a0 01 th\u00e1ng 11 n\u0103m 2016 K\u00ednh g\u1eedi: C\u00f4ng ty TNHH X\u00edch KMC Vi\u1ec7t Nam Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n..<\/p>\n","protected":false},"author":7,"featured_media":29301,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4070],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29300"}],"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=29300"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29300\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29301"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29300"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}