{"id":30906,"date":"2017-09-22T00:45:45","date_gmt":"2017-09-22T00:45:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30906"},"modified":"2017-09-22T01:40:43","modified_gmt":"2017-09-22T01:40:43","slug":"nhan-tien-tam-ung-dat-coc-cua-dich-vu-khong-phai-xuat-hoa-don-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30906","title":{"rendered":"Nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u1eb7t c\u1ecdc c\u1ee7a d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT."},"content":{"rendered":"<div id=\"attachment_30908\" style=\"width: 307px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/09\/images.jpg\"><img aria-describedby=\"caption-attachment-30908\" decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-30908\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/09\/images.jpg\" alt=\"Nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u1eb7t c\u1ecdc c\u1ee7a d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.\" width=\"297\" height=\"170\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/09\/images.jpg 297w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/09\/images-30x17.jpg 30w\" sizes=\"(max-width: 297px) 100vw, 297px\" \/><\/a><p id=\"caption-attachment-30908\" class=\"wp-caption-text\">Nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u1eb7t c\u1ecdc c\u1ee7a d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong th\u1eddi gian qua K\u1ebf to\u00e1n Centax c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c th\u1eafc m\u1eafc c\u1ee7a c\u00e1c b\u1ea1n v\u1ec1 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 li\u00ean quan vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn t\u1ea1m \u1ee9ng ho\u1eb7c thanh to\u00e1n. M\u1eb7c d\u00f9 Lu\u1eadt thu\u1ebf GTGT \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn c\u00f2n c\u00f3 nhi\u1ec1u b\u1ea1n ch\u01b0a hi\u1ec3u h\u1ebft \u0111\u01b0\u1ee3c n\u1ed9i dung. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 nh\u1eefng n\u1ed9i dung tr\u00ean th\u00f4ng qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u1eb7t c\u1ecdc c\u1ee7a d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/span><\/h2>\n<ol>\n<li>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-219-2013-TT-BTC-huong-dan-Luat-thue-gia-tri-gia-tang-va-Nghi-dinh-209-2013-ND-CP-220761.aspx\"><em>Kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/em><\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT v\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-209-2013-ND-CP-nam-2013-huong-dan-Luat-thue-gia-tri-gia-tang-216679.aspx\"><em>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP<\/em><\/a> ng\u00e0y 18\/12\/2013 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 GTGT, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <em><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a><\/em> ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-512010nd-cp-ngay-14052010-cua-chinh-phu-quy-dinh-ve-hoa-don-ban-hang-hoa-cung-ung-dich-vu\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <em>51\/2010\/N\u0110-CP<\/em><\/a> ng\u00e0y 14\/5\/2010 v\u00e0<a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-042014nd-cp-sua-doi-mot-so-quy-dinh-ve-hoa-don-ban-hang\/\"> <em>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP<\/em><\/a> ng\u00e0y 17\/01\/2014 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:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ T\u1ea1i ti\u1ebft b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i ti\u1ebft a Kho\u1ea3n 3 \u0110i\u1ec1u 5 <em><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a><\/em> ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\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 h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, 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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)&#8230;. \u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ T\u1ea1i ti\u1ebft a Kho\u1ea3n 2 \u0110i\u1ec1u 16 quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;&#8230; Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n&#8230;.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:\u00a0<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea1n nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n ch\u01b0a cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u01b0a th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng) th\u00ec c\u00e1c b\u1ea1n ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng n\u00e0y.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng th\u00ec c\u00e1c b\u1ea1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u1eb7t c\u1ecdc c\u1ee7a d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/span><\/h2>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-13675btc-cst-vv-tien-dat-coc-khong-can-xuat-hoa-don\/\">C\u00f4ng v\u0103n s\u1ed1 13675\/BTC-CST<\/a> ng\u00e0y 14\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-42900ct-ttht-vv-nhan-tien-tam-ung-cua-dich-vu\/\">C\u00f4ng v\u0103n s\u1ed1: 42900\/CT-TTHT<\/a> V\/v ng\u00e0y 26\/6\/2017\u00a0c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i, h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n ch\u01b0a cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u01b0a th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng) th\u00ec c\u00f4ng ty ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng n\u00e0y.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng th\u00ec C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/em>&#8220;<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu:<\/span><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng, cho vi\u1ec7c \u0111\u1eb7t c\u1ecdc th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, th\u00ec ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng, \u0111\u00e3 cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n, th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qua b\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax hy v\u1ecdng c\u00e1c b\u1ea1n \u0111\u00e3 n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n cho d\u1ecbch v\u1ee5 \u0111\u1ec3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-42900ct-ttht-vv-nhan-tien-tam-ung-cua-dich-vu\/\">C\u00f4ng v\u0103n s\u1ed1: 42900\/CT-TTHT\u00a0<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-13675btc-cst-vv-tien-dat-coc-khong-can-xuat-hoa-don\/\">C\u00f4ng v\u0103n s\u1ed1 13675\/BTC-CST<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-diem-xuat-hoa-don-va-ghi-nhan-doanh-thu-voi-dich-vu-xay-dung\/\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn doanh thu v\u1edbi d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-chi-phi-do-dang-trong-nganh-dich-vu-theo-thong-tu-133\/\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed d\u1edf dang trong ng\u00e0nh d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-thue-tncn-voi-hop-dong-cung-cap-dich-vu\/\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong th\u1eddi gian qua K\u1ebf to\u00e1n Centax c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c th\u1eafc m\u1eafc c\u1ee7a c\u00e1c b\u1ea1n v\u1ec1 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 li\u00ean quan vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn t\u1ea1m \u1ee9ng ho\u1eb7c thanh to\u00e1n. M\u1eb7c d\u00f9 Lu\u1eadt thu\u1ebf GTGT \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u00e1c..<\/p>\n","protected":false},"author":7,"featured_media":30908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4347,4345,4346],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30906"}],"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=30906"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30906\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30908"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30906"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}