{"id":29765,"date":"2017-02-09T01:10:48","date_gmt":"2017-02-09T01:10:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29765"},"modified":"2017-03-21T08:12:58","modified_gmt":"2017-03-21T08:12:58","slug":"cong-van-so-5633tct-cs-ve-huong-dan-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29765","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5633\/TCT-CS v\u1ec1 h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong>T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong><\/span><\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/strong>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/strong><\/td>\n<\/tr>\n
S\u1ed1: 5633\/TCT-CS<\/span>V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 12 n\u0103m 2016<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 2532\/CT-TT&HT ng\u00e0y 28\/10\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng,v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

Lu\u1eadt thu\u1ebf TNDN s\u1ed1\u00a014\/2008\/QH12 (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2009) quy \u0111\u1ecbnh kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 13. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t; thu nh\u1eadp t\u1eeb cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1\u00a0\u0111\u1ea5t \u0111ai kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3\u00a0k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t. “<\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edbng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN s\u1ed1 09\/2003\/QH11, Lu\u1eadt D\u1ea7u kh\u00ed v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN s\u1ed1 09\/2003\/QH11, Lu\u1eadt D\u1ea7u kh\u00ed v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh cho th\u1eddi gian c\u00f2n l\u1ea1i\u201d<\/span><\/em><\/p>\n

\u00a0<\/span>\u0110i\u1ec3m 2 Ph\u1ea7n I Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2009\u201d.<\/span><\/em><\/p>\n

\u0110i\u1ec3m 2 v\u00e0 \u0110i\u1ec3m 3 c\u00f4ng v\u0103n s\u1ed1 4125\/BTC-TCT ng\u00e0y 23\/3\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c thu thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng trong c\u00e1c Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu c\u00f4ng ngh\u1ec7 cao, c\u1ee5m c\u00f4ng nghi\u1ec7p h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng KCN \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho th\u1ee5\u00ea \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng theo gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng theo gi\u1ea5y ph\u00e9p \u0111\u00e3 c\u1ea5p sau \u0111\u00f3 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c trong KCN, KCX. KCNC thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u00e3 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng, trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea l\u1ea1i \u0111\u1ea5t g\u1ea7n v\u1edbi c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ghi r\u00f5 quy\u1ec1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean cho thu\u00ea, b\u00ean thu\u00ea th\u00ec to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3)<\/span><\/em><\/p>\n

“3. T\u1eeb ng\u00e0y 01\/01\/2009, c\u00e1c doanh nghi\u1ec7p kinh doanh ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng sau \u0111\u00f3 cho c\u00e1c DN kh\u00e1c trong KCN, KCX thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u00e3 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN. \u201d<\/span><\/em><\/p>\n

T\u1ea1i c\u00f4ng v\u0103n s\u1ed1 13480\/BTC-TCT ng\u00e0y 23\/09\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ea1 t\u1ea7ng KCN h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201cDoanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 1\/1\/2009, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng KCN, KCX, KCNC v\u00e0 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y 01\/01\/2009 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng sau \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng v\u00e0 cho c\u00e1c doanh nghi\u1ec7p trong KCN, KCX, KCNC thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u00e3 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh.”<\/span><\/em><\/p>\n

C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u0103n c\u1ee9 theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e1p \u1ee9ng. \u201d<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, kinh doanh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 1\/1\/2009 t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN nh\u01b0ng nh\u1eadn b\u00e0n giao \u0111\u1ea5t sau ng\u00e0y 1\/1\/2009 th\u00ec ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t sau ng\u00e0y 01\/01\/2009 l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/span><\/em><\/strong><\/span><\/p>\n

– Nh\u01b0 tr\u00ean<\/span><\/p>\n

– TTr\u00a0\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c)<\/span><\/p>\n

– C\u00e1c\u00a0\u0111\u01a1n v\u1ecb: CST, PC, TCDN, QLCS-BTC<\/span><\/p>\n

– V\u1ee5 PC – TCT;<\/span><\/p>\n

– L\u01b0u VT, CS (3b)<\/span><\/p>\n<\/td>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0KT T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/strong><\/p>\n

PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/strong><\/p>\n

 <\/p>\n


\nC\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i c\u00f4ng v\u0103n t\u1ea1i ph\u1ea7n T\u1ea3i file<\/strong><\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNHT\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: 5633\/TCT-CSV\/v ch\u00ednh s\u00e1ch thu\u1ebf TNDN H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 12 n\u0103m 2016 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 2532\/CT-TT&HT ng\u00e0y 28\/10\/2016 c\u1ee7a..<\/p>\n","protected":false},"author":7,"featured_media":29766,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4122,4123],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29765"}],"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=29765"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29765\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29766"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29765"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}