{"id":29890,"date":"2017-02-11T01:23:19","date_gmt":"2017-02-11T01:23:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29890"},"modified":"2017-02-11T01:26:37","modified_gmt":"2017-02-11T01:26:37","slug":"cong-van-so-17615btc-tct-vv-xu-ly-hoa-don-bi-thu-hoi-do-cuong-che-no-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29890","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 17615\/BTC-TCT vv x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb thu h\u1ed3i do c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong><\/td>\nC\u1ed8NG H\u00d2A \u00a0X\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: 17615\/BTC-TCT<\/span>V\/v ch\u00ednh s\u00e1ch thu\u1ebf\u00a0 GTGT<\/span><\/td>\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 H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 12 n\u0103m 2016<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/p>\n

    \n
  • C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh;<\/span><\/li>\n
  • C\u00f4ng ty Ti\u1ebfn Th\u1ecbnh.<\/span><\/li>\n<\/ul>\n

    (S\u1ed1 \u00a0553 TK 1\/4 Tr\u1ea7n H\u01b0ng \u0110\u1ea1o, P. C\u1ea7u Kho, Q.1, Tp. H\u1ed3 Ch\u00ed Minh)<\/em><\/span><\/p>\n

     <\/p>\n

    B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n s\u1ed1 10265\/VPCP-\u0110MDN ng\u00e0y 29\/11\/2016 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 ph\u1ea3n \u00e1nh ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng t\u1ef5 Ti\u1ebfn Th\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ecb thu h\u1ed3i do c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf, v\u1ec1 ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty Ti\u1ebfn Th\u1ecbnh, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

    T\u1ea1i kho\u1ea3n 26 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 93 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 quy \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

    “d) Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng,”<\/span><\/em><\/p>\n

    T\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1ea3i th\u00edch t\u1eeb ng\u1eef nh\u01b0 sau:<\/span><\/em><\/p>\n

      \n
    1. H\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c in, kh\u1edfi t\u1ea1o theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/em><\/li>\n
    2. H\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u00e0m \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa; c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t sau khi \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh b\u00e1o m\u1ea5t v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ng\u1eebng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/em><\/li>\n
    3. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5\u00a0ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh) \u0111\u1ec3 l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3\u00a0h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, khai thu\u1ebf, thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch.”<\/span><\/em><\/li>\n<\/ol>\n

      T\u1ea1i \u0111i\u1ec3m 1 v\u00e0 \u0111i\u1ec3m 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 215\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf nh\u01b0 sau:<\/span><\/p>\n

      “1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Th\u1eddi hi\u1ec7u \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh c\u1ef1\u1ee1ng ch\u1ebf;<\/span><\/em><\/p>\n

      \u2026\u2026..<\/span><\/em><\/p>\n

        \n
      1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb khi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5p h\u00e0nh xong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.”\u00a0<\/span><\/em><\/li>\n<\/ol>\n

        T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 215\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n

        “H\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng bao g\u1ed3m c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n: h\u00f3a \u0111\u01a1n t\u1ef1 in do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 in; h\u00f3a \u0111\u01a1n \u0111\u1eb7t in do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1eb7t in; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh kh\u1edfi t\u1ea1o, l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt”.<\/span><\/em><\/p>\n

        T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 11 v\u00e0 kho\u1ea3n 2 \u0111i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 10\/2014\/TT- BTC ng\u00e0y 17\/1\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0 sau:<\/span><\/p>\n

        \u201cPh\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u\u00a010 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (tr\u1eeb h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y).\u201d<\/span><\/em><\/p>\n

        C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian c\u01a1 quan thu\u1ebf c\u00f3 Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n truy thu s\u1ed1 thu\u1ebf ph\u00e1t sinh (n\u1ebfu c\u00f3) do s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p. C\u00e1c h\u00f3a \u0111\u01a1n n\u00eau tr\u00ean kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng v\u00e0 mua h\u00e0ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p; \u0111\u01a1n v\u1ecb mua h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN; \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb mua h\u00e0ng ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai quy \u0111\u1ecbnh. Sau khi Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c, qua x\u00e1c minh c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf\u00a0c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n, c\u0103n c\u1ee9 c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng, mua h\u00e0ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

        \u0110\u1ec1 ngh\u1ecb C\u00f4ng ty Ti\u1ebfn Th\u1ecbnh l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch v\u1edbi C\u00f4ng ty APT (n\u00eau r\u00f5 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a C\u00f4ng ty APT, t\u00ean lo\u1ea1i h\u00e0ng h\u00f3a mua b\u00e1n’gi\u1eefa c\u00e1c b\u00ean, vi\u1ec7c thanh to\u00e1n ti\u1ec1n h\u00e0ng….), nguy\u00ean nh\u00e2n C\u00f4ng ty APT s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian c\u01a1 quan thu\u1ebf c\u00f3 Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 li\u00ean h\u1ec7 v\u1edbi C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

        \u0110\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 C\u00f4ng ty Ti\u1ebfn Th\u1ecbnh v\u1ec1 n\u1ed9i dung ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

        B\u1ed9 T\u00e0i Ch\u00ednh tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty Ti\u1ebfn Th\u1ecbnh \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n .\/.<\/span><\/p>\n\n\n\n
        N\u01a1i nh\u1eadn: <\/span><\/strong><\/em>–\u00a0\u00a0 Nh\u01b0 tr\u00ean;<\/span><\/p>\n

        –\u00a0\u00a0 V\u0103n ph\u00f2ng ch\u00ednh ph\u1ee7 (\u0111\u1ec3 b\/c);<\/span><\/p>\n

        –\u00a0\u00a0 Th\u1ee9 tr\u01b0\u1edfng \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span><\/p>\n

        –\u00a0\u00a0 V\u1ee5 PC-TCT;<\/span><\/p>\n

        –\u00a0\u00a0 L\u01b0u: VT. TCT (VT, CS (3b)).<\/span><\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/td>\n

        		\u00a0TL. B\u1ed8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

        KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong><\/span><\/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

         <\/p>\n

        \n","protected":false},"excerpt":{"rendered":"

        B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG H\u00d2A \u00a0X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac S\u1ed1: 17615\/BTC-TCTV\/v ch\u00ednh s\u00e1ch thu\u1ebf\u00a0 GTGT \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 12 n\u0103m 2016   K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh; C\u00f4ng ty Ti\u1ebfn Th\u1ecbnh. (S\u1ed1 \u00a0553 TK 1\/4 Tr\u1ea7n H\u01b0ng \u0110\u1ea1o,..<\/p>\n","protected":false},"author":7,"featured_media":29891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4166,4165],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29890"}],"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=29890"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29890\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29891"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29890"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}