{"id":30355,"date":"2017-04-09T04:18:58","date_gmt":"2017-04-09T04:18:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30355"},"modified":"2017-04-12T10:23:19","modified_gmt":"2017-04-12T10:23:19","slug":"cong-van-so-9739cct-ttht-ve-ke-khai-thue-cua-hang-bieu-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30355","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 9739\/CCT-TTHT v\u1ec1 k\u00ea khai thu\u1ebf c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng"},"content":{"rendered":"

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C\u1ee4C THU\u1ebe T\u1ec8NH KH\u00c1NH H\u00d2A<\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/td>\n<\/tr>\n
CHI C\u1ee4C THU\u1ebe TP.NHA TRANG\u00a0\u00a0<\/strong><\/td>\nCHI C\u1ee4C THU\u1ebe TP.NHA TRANG\u00a0\u00a0<\/strong><\/td>\n<\/tr>\n
S\u1ed1: 9739\/CCT-TTHT\u00a0<\/em><\/span><\/td>\nNha Trang, ng\u00e0y 03 th\u00e1ng 9 n\u0103m 2015<\/span><\/td>\n<\/tr>\n
V\/v h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf.<\/em><\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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K\u00ednh g\u1eedi: B\u00e0 Phan Th\u1ecb M\u1ef9 Dung<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9 email: mydung922@yahoo.com.vn<\/em><\/span><\/p>\n

Tr\u1ea3 l\u1eddi n\u1ed9i dung c\u00e2u h\u1ecfi c\u1ee7a b\u00e0 Phan Th\u1ecb M\u1ef9 Dung tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh do C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a chuy\u1ec3n \u0111\u1ebfn (Phi\u1ebfu chuy\u1ec3n s\u1ed1 4689\/PC-CT ng\u00e0y 25\/8\/2015) v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a doanh nghi\u1ec7p nh\u1eadn bi\u1ebfu, t\u1eb7ng v\u00e0 l\u1eadp b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n nh\u1eadn h\u00e0ng bi\u1ebfu, t\u1eb7ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do sai t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, Chi c\u1ee5c Thu\u1ebf TP.Nha Trang c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1) K\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadn bi\u1ebfu, t\u1eb7ng: <\/strong><\/span><\/p>\n

– T\u1ea1i \u0111i\u1ec3m 3 kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)\u201d.<\/em><\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: <\/em><\/span><\/p>\n

    \n
  1. a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n, tr\u00ean ho\u00e1 \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/span><\/li>\n<\/ol>\n

    \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/em><\/span><\/p>\n

    – T\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2014\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201c<\/em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0); tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho.<\/em><\/span><\/p>\n

    – T\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

    \u201c1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

      \n
    1. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i\u201d.<\/em><\/span><\/li>\n<\/ol>\n

      C\u0103n c\u1ee9 c\u00e1c qui \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ee7a b\u00e0 mua h\u00e0ng c\u1ee7a nh\u00e0 cung c\u1ea5p c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n ghi h\u00e0ng bi\u1ebfu, t\u1eb7ng \u0111i k\u00e8m, c\u00f3 t\u00ednh thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng thu ti\u1ec1n th\u00ec h\u00f3a \u0111\u01a1n nh\u1eadn h\u00e0ng bi\u1ebfu, t\u1eb7ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, v\u00ec doanh nghi\u1ec7p c\u1ee7a b\u00e0 nh\u1eadn h\u00e0ng bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n ti\u1ec1n cho nh\u00e0 cung c\u1ea5p (kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n). Khi doanh nghi\u1ec7p c\u1ee7a b\u00e0 b\u00e1n h\u00e0ng c\u0169ng c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ghi h\u00e0ng bi\u1ebfu, t\u1eb7ng (c\u1ee7a nh\u00e0 cung c\u1ea5p) \u0111i k\u00e8m, c\u00f3 t\u00ednh thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng thu ti\u1ec1n th\u00ec doanh nghi\u1ec7p c\u1ee7a b\u00e0 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n

      2) L<\/strong>\u1eadp b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n nh\u1eadn h\u00e0ng bi\u1ebfu, t\u1eb7ng v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do sai t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf:<\/strong><\/span><\/p>\n

      T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2015, quy \u0111\u1ecbnh:<\/span><\/p>\n

      \u201cb) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng, qu\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf:<\/em><\/span><\/p>\n

      T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf cho m\u1eabu T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb t\u0103ng theo m\u1eabu s\u1ed1 01\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)\u201d.<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, th\u00ec t\u1eeb ng\u00e0y 01\/01\/2015<\/strong>\u00a0(t\u1eeb k\u1ef3 khai thu\u1ebf GTGT th\u00e1ng 01\/2015<\/strong> ho\u1eb7c k\u1ef3 khai thu\u1ebf qu\u00fd I\/2015)<\/strong>\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf, b\u00e3i b\u1ecf B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra trong h\u1ed3 s\u01a1 khai thu\u1ebf GTGT. Do \u0111\u00f3 doanh nghi\u1ec7p c\u1ee7a b\u00e0 ch\u1ec9 ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi\u00a0c\u00e1c ch\u1ee9ng t\u1eeb mua, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m nh\u1eefng h\u00f3a \u0111\u01a1n nh\u1eadn h\u00e0ng bi\u1ebfu, t\u1eb7ng v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do sai t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf)\u00a0theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n\u00a0v\u00e0 Lu\u1eadt thu\u1ebf\u00a0\u0111\u1ec3\u00a0x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf v\u00e0 xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 khi\u00a0c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c\u00a0thanh tra,\u00a0ki\u1ec3m tra.<\/span><\/p>\n

      Chi c\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 Nha Trang tr\u1ea3 l\u1eddi cho b\u00e0 Phan Th\u1ecb M\u1ef9 Dung bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn tr\u00ean v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.\/.<\/span><\/p>\n

       <\/p>\n

      N\u01a1i nh\u1eadn:<\/em><\/strong>\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\u00a0CHI C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

      – Nh\u01b0 tr\u00ean; \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 PH\u00d3 CHI C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

      \u00a0<\/strong>– T\u1ed5ng c\u1ee5c Thu\u1ebf (Email: support@mof.gov.vn);<\/em>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(\u0110\u00e3 k\u00fd)<\/em><\/span><\/p>\n

      – C\u1ee5c Thu\u1ebf K\/H\u00f2a (Thay b\/c);<\/em><\/span><\/p>\n

      – L\u01b0u : VT, TTHT,tqphuoc.<\/em><\/span><\/p>\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 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea1m Th\u1ecb V\u00e2n H\u1ea3i <\/strong><\/span><\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

       <\/p>\n

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

        C\u1ee4C THU\u1ebe T\u1ec8NH KH\u00c1NH H\u00d2A C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM CHI C\u1ee4C THU\u1ebe TP.NHA TRANG\u00a0\u00a0 CHI C\u1ee4C THU\u1ebe TP.NHA TRANG\u00a0\u00a0 S\u1ed1: 9739\/CCT-TTHT\u00a0 Nha Trang, ng\u00e0y 03 th\u00e1ng 9 n\u0103m 2015 V\/v h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf.   K\u00ednh g\u1eedi: B\u00e0 Phan Th\u1ecb M\u1ef9 Dung \u0110\u1ecba ch\u1ec9 email: mydung922@yahoo.com.vn Tr\u1ea3 l\u1eddi n\u1ed9i..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30355"}],"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=30355"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30355\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30355"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}