{"id":29937,"date":"2017-02-22T01:23:36","date_gmt":"2017-02-22T01:23:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29937"},"modified":"2017-02-22T01:23:36","modified_gmt":"2017-02-22T01:23:36","slug":"cong-van-so-13804btc-tct-ve-quan-ly-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29937","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 13804\/BTC-TCT v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong>
\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: 13804\/BTC-TCT<\/span>
\n V\/v qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT c\u00e1c th\u00e1ng cu\u1ed1i n\u0103m 2016<\/em><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 30<\/em> th\u00e1ng 09<\/em> n\u0103m 2016<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong> C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 06\/4\/2016 c\u1ee7a Qu\u1ed1c H\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20\/11\/2012 c\u1ee7a Qu\u1ed1c H\u1ed9i s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP <\/a>ng\u00e0y 01\/7\/2016 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 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC<\/a> ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 204\/2015\/TT-BTC ng\u00e0y 21\/12\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 99\/2016\/TT-BTC<\/a> ng\u00e0y 29\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, \u0111\u1ed3ng th\u1eddi, \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u00fang ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, \u0111i\u1ec1u h\u00e0nh chi ho\u00e0n thu\u1ebf GTGT c\u00e1c th\u00e1ng cu\u1ed1i n\u0103m 2016 theo d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c H\u1ed9i ph\u00ea duy\u1ec7t, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u \u0111\u1ed3ng ch\u00ed C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng qu\u00e1n tri\u1ec7t v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/span><\/p>\n

1. Qu\u00e1n tri\u1ec7t \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi \u0111\u1ebfn t\u1eebng doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd c\u1ee7a C\u1ee5c Thu\u1ebf, \u0111\u1ebfn t\u1eebng c\u00f4ng ch\u1ee9c thu\u1ebf v\u1ec1 nh\u1eefng n\u1ed9i dung m\u1edbi, quan tr\u1ecdng c\u1ee7a Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 06\/4\/2016; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/8\/2016; Th\u00f4ng t\u01b0 s\u1ed1 204\/2015\/TT-BTC ng\u00e0y 21\/12\/2015 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 99\/2016\/TT-BTC ng\u00e0y 29\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u: kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 01\/2015\/N\u0110-CP ng\u00e0y 02\/01\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7; kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u; kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 s\u1ea3n ph\u1ea9m t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01\/7\/2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o l\u0169y k\u1ebf 12 th\u00e1ng\/4 qu\u00fd li\u00ean t\u1ee5c ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft: ch\u1ec9 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng k\u00ea khai theo qu\u00fd) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf th\u00e1ng 7\/2016 ho\u1eb7c qu\u00fd 3\/2016 thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u00eau t\u1ea1i \u0110i\u1ec3m 1 c\u00f4ng v\u0103n n\u00e0y; do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, r\u1ee7i ro cao, y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. Y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c h\u1ed3 s\u01a1, k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0o H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf (TMS) \u0111\u1ec3 T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn gi\u00e1m s\u00e1t tr\u01b0\u1edbc khi C\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 10 ng\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o B\u1ed9 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh \u1edf \u0110i\u1ec3m 1 c\u00f4ng v\u0103n n\u00e0y, y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 106\/2016\/QH13; Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21 \/2012\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf sau theo \u0111\u00fang quy \u0111\u1ecbnh. C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng TMS \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong c\u01a1 quan C\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng tr\u01b0\u1edbc khi C\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ec3 vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00fang th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u \u0111\u1ed3ng ch\u00ed C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf nghi\u00eam t\u00fac th\u1ef1c hi\u1ec7n. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f3 v\u01b0\u1edbng m\u1eafc, kh\u00f3 kh\u0103n, C\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 k\u1ecbp th\u1eddi x\u1eed l\u00fd.<\/span><\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – B\u1ed9 tr\u01b0\u1edfng \u0110inh Ti\u1ebfn D\u0169ng (\u0111\u1ec3 b\u00e1o c\u00e1o);<\/span>
\n – V\u1ee5 NSNN, KBNN (\u0111\u1ec3 ph\u1ed1i h\u1ee3p);<\/span>
\n – L\u01b0u VT, TCT (KK 3b).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

B\u1ed8 T\u00c0I CH\u00cdNH ——- 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: 13804\/BTC-TCT V\/v qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT c\u00e1c th\u00e1ng cu\u1ed1i n\u0103m 2016 H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 09 n\u0103m 2016 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng C\u0103n..<\/p>\n","protected":false},"author":7,"featured_media":29939,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4173,3975],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29937"}],"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=29937"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29937\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29939"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29937"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}