{"id":30911,"date":"2017-09-23T00:46:27","date_gmt":"2017-09-23T00:46:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30911"},"modified":"2017-10-17T03:02:20","modified_gmt":"2017-10-17T03:02:20","slug":"ke-khai-bo-sung-sai-sot-sau-kiem-tra-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30911","title":{"rendered":"K\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf."},"content":{"rendered":"<div id=\"attachment_27789\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax.jpg\"><img aria-describedby=\"caption-attachment-27789\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-27789\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax-300x225.jpg\" alt=\"K\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf.\" width=\"300\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-27789\" class=\"wp-caption-text\">K\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf.<\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay vi\u1ec7c n\u1ed9p t\u1edd khai \u0111i\u1ec7n t\u1eed \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian v\u00e0 chi ph\u00ed m\u1ed9t c\u00e1ch \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean vi\u1ec7c n\u1ed9p t\u1edd khai qua m\u1ea1ng n\u00e0y c\u0169ng khi\u1ebfn cho k\u1ebf to\u00e1n doanh nghi\u1ec7p nhi\u1ec1u khi kh\u00f4ng bi\u1ebft x\u1eed l\u00fd th\u1ebf n\u00e0o n\u1ebfu nh\u01b0 k\u00ea khai s\u00f3t h\u00f3a \u0111\u01a1n thu\u1ebf GTGT. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch x\u1eed l\u00fd qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf.<\/span><\/h2>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1c c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c k\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf:<\/strong><\/span><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 <strong>Lu\u1eadt s\u1ed1 31\/2013\/QH13<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0111) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-832013nd-cp-quy-dinh-chi-tiet-luat-quan-ly-thue-2\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh Long h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh tra) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec: <\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban Quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p, C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau khi ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh tra) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0K\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng v\u0103n s\u1ed1: <a href=\"http:\/\/30904\">2876\/TCT-CS V\/v<\/a> k\u00ea khai b\u1ed5 sung sai s\u00f3t sau ki\u1ec3m tra thu\u1ebf do T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn ng\u00e0y 28\/6\/2017 th\u00ec:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean: V\u1ec1 nguy\u00ean t\u1eafc, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban Quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p, C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh K\u1ebft lu\u1eadn, Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau khi ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh tra) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8230;.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a th\u00e1ng 11, 12\/2015 c\u00f2n s\u00f3t ch\u01b0a k\u00ea khai, kh\u1ea5u tr\u1eeb t\u1ea1i H\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 11, 12\/2015 \u0111\u00e3 n\u1ed9p cho C\u01a1 quan thu\u1ebf (theo tr\u00ecnh b\u00e0y t\u1ea1i v\u0103n th\u01b0 c\u1ee7a b\u00e0 L\u00ea Th\u1ecb Mai do t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 11, 12\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb ng\u01b0\u1eddi b\u00e1n do ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t), C\u01a1 quan thu\u1ebf \u0111\u00e3 ki\u1ec3m tra, thanh tra h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 11, 12\/2015 v\u00e0 x\u00e1c nh\u1eadn th\u1ef1c t\u1ebf doanh nghi\u1ec7p ch\u01b0a k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f2n s\u00f3t n\u00eau tr\u00ean th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u00f2n s\u00f3t ch\u01b0a khai.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi ki\u1ec3m tra, thanh tra thu\u1ebf, th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh theo ch\u1ebf \u0111\u1ed9 n\u1ebfu th\u1ea5y c\u00f3 sai s\u00f3t trong trong th\u1eddi k\u1ef3 \u0111\u00e3 ki\u1ec3m tra<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c khai h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t c\u1ee7a th\u1eddi k\u1ef3 \u0111\u00e3 ki\u1ec3m tra, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00f3 ch\u01b0a k\u00ea khai kh\u1ea5u tr\u1eeb<\/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 K\u1ebf to\u00e1n Centax hy v\u1ecdng c\u00e1c b\u1ea1n \u0111\u00e3 n\u1eafm r\u00f5 lu\u1eadt v\u00e0 c\u00e1ch x\u1eed l\u00fd khi g\u1eb7p ph\u1ea3i t\u00ecnh hu\u1ed1ng k\u1ec3 tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham \u00a0kh\u1ea3o\u00a0C\u00f4ng v\u0103n s\u1ed1:\u00a0<a href=\"http:\/\/30904\">2876\/TCT-CS<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-chinh-bo-sung-to-khai-thue-cua-nhung-nam-co-sai-sot\/\">\u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m c\u00f3 sai s\u00f3t<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ke-khai-thue-voi-nhung-hoa-don-bo-sot\/\">K\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay vi\u1ec7c n\u1ed9p t\u1edd khai \u0111i\u1ec7n t\u1eed \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian v\u00e0 chi ph\u00ed m\u1ed9t c\u00e1ch \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean vi\u1ec7c n\u1ed9p t\u1edd khai qua m\u1ea1ng n\u00e0y c\u0169ng khi\u1ebfn cho k\u1ebf to\u00e1n doanh nghi\u1ec7p nhi\u1ec1u khi kh\u00f4ng bi\u1ebft x\u1eed l\u00fd th\u1ebf n\u00e0o n\u1ebfu nh\u01b0 k\u00ea khai s\u00f3t h\u00f3a \u0111\u01a1n..<\/p>\n","protected":false},"author":7,"featured_media":27789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4343,4348],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30911"}],"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=30911"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30911\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27789"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30911"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}