{"id":31192,"date":"2017-12-21T01:40:27","date_gmt":"2017-12-21T01:40:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31192"},"modified":"2017-12-21T01:40:27","modified_gmt":"2017-12-21T01:40:27","slug":"quy-dinh-ve-thue-voi-hang-phi-mau-dich","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31192","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u1edbi h\u00e0ng phi m\u1eadu d\u1ecbch."},"content":{"rendered":"

Trong ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i nh\u1eadp h\u00e0ng phi m\u1eadu d\u1ecbch. D\u00f9 l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch, nh\u01b0ng h\u00e0ng h\u00f3a v\u1eadt t\u01b0\u00a0\u0111\u00f3 v\u1eabn d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. V\u1eady h\u00e0ng phi m\u1eadu d\u1ecbch\u00a0\u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u1edbi h\u00e0ng phi m\u1eadu d\u1ecbch.<\/span><\/h2>\n

1. Th\u1ebf n\u00e0o l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch<\/span><\/h2>\n

Theo\u00a0\u0111i\u1ec1u 69,\u00a0th\u00f4ng t\u01b0\u00a0 s\u1ed1: 194\/2010\/TT-BTC , quy\u00a0\u0111\u1ecbnh v\u1ec1 h\u00e0ng phi m\u1eadu d\u1ecbch nh\u01b0 sau<\/p>\n

“<\/b><\/em>\u0110i\u1ec1u 69. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i<\/b><\/em><\/p>\n

H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch) g\u1ed3m:<\/span><\/em><\/p>\n

1. Qu\u00e0 bi\u1ebfu, t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho\u00a0<\/span>t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam; c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/em><\/p>\n

2. H\u00e0ng ho\u00e1 c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u00e0y;<\/span><\/em><\/p>\n

3. H\u00e0ng ho\u00e1 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o;<\/span><\/em><\/p>\n

4. H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp kh\u1ea9u, t\u1ea1m xu\u1ea5t kh\u1ea9u c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam cho mi\u1ec5n thu\u1ebf<\/span>;<\/span><\/em><\/p>\n

5. H\u00e0ng m\u1eabu kh\u00f4ng thanh to\u00e1n<\/span>;<\/span><\/em><\/p>\n

6.<\/span>\u00a0<\/span>D\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c t\u1ea1m xu\u1ea5t, t\u1ea1m nh\u1eadp<\/span>\u00a0<\/span>c\u00f3 th\u1eddi h\u1ea1n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/span>;<\/span><\/em><\/p>\n

7. T\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span>;<\/span><\/em><\/p>\n

8. H\u00e0nh l\u00fd c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh g\u1eedi theo v\u1eadn \u0111\u01a1n, h\u00e0ng ho\u00e1 mang theo ng\u01b0\u1eddi c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh v\u01b0\u1ee3t ti\u00eau chu\u1ea9n mi\u1ec5n thu\u1ebf;<\/span><\/em><\/p>\n

9. H\u00e0ng ho\u00e1 phi m\u1eadu d\u1ecbch kh\u00e1c<\/span><\/em><\/p>\n

H\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i thanh to\u00e1n. C\u00f3 th\u1ec3 c\u00f3 h\u00f3a\u00a0\u0111\u01a1n, nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ee3p\u00a0\u0111\u1ed3ng nh\u1eadp kh\u1ea9u”<\/em><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, h\u00e0ng phi m\u1eadu d\u1ecbch l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0ng\u00a0 kh\u00f4ng ph\u1ea3i thanh to\u00e1n. H\u00e0ng phi m\u1eadu d\u1ecbch c\u00f3 th\u1ec3 c\u00f3 h\u00f3a\u00a0\u0111\u01a1n, nh\u01b0ng v\u1eabn ph\u1ea3i\u00a0\u0111\u00f3ng thu\u1ebf\u00a0 kh\u00e2u nh\u1eadp kh\u1ea9u.<\/p>\n

2. Quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng phi\u00a0 m\u1eadu d\u1ecbch<\/span><\/h2>\n

2.1 Quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi h\u00e0ng phi m\u1eadu d\u1ecbch<\/p>\n

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 14\u00a0Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/p>\n

\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT…\u201d<\/em><\/p>\n

+ T\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/p>\n

\u201c1.<\/em> C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, 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><\/p>\n

2.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 ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, 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…\u201d<\/em><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a phi m\u1eadu d\u1ecbch, kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi nh\u1eefng\u00a0 h\u00f3a\u00a0\u0111\u01a1n d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u\u00a0\u0111\u1ed3ng tr\u1edf l\u00ean, n\u00ean kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/p>\n

2.1 Quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0v\u1edbi h\u00e0ng phi m\u1eadu d\u1ecbch<\/p>\n

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/p>\n

\u201c1. <\/em>Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t…\u201d<\/em><\/p>\n

+ T\u1ea1i Ti\u1ebft b \u0110i\u1ec3m 2.2 Kho\u1ea3n 2 \u0110i\u1ec1u 6\u00a0th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011,\u00ad\u00ad Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, quy \u0111\u1ecbnh v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0 kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/p>\n

\u201c<\/em>1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi <\/em>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb <\/em>n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n

c) <\/em>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t…\u201d<\/em><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n phi m\u1eadu d\u1ecbch, kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, v\u1edbi nh\u1eefng h\u00f3a\u00a0\u0111\u01a1n t\u1eeb 20 tri\u1ec7u\u00a0\u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0 chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN.<\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u00e0 c\u00e1c c\u1ee5c thu\u1ebf.<\/p>\n

C\u00f4ng v\u0103n s\u1ed1:\u00a0<\/span>10219\/CT-TTHT<\/a> c\u1ee7a C\u1ee5c thu\u1ebf TP. HCM<\/p>\n

C\u00f4ng v\u0103n s\u1ed1 64439\/CT-HTr<\/a> c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i<\/p>\n

C\u00f4ng v\u0103n s\u1ed1 10355\/CT- TT&HT<\/a>\u00a0 \u00a0c\u1ee7a C\u1ee5c thu\u1ebf B\u00ecnh d\u01b0\u01a1ng\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/p>\n

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

Trong ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i nh\u1eadp h\u00e0ng phi m\u1eadu d\u1ecbch. D\u00f9 l\u00e0 h\u00e0ng phi m\u1eadu d\u1ecbch, nh\u01b0ng h\u00e0ng h\u00f3a v\u1eadt t\u01b0\u00a0\u0111\u00f3 v\u1eabn d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. V\u1eady h\u00e0ng phi m\u1eadu d\u1ecbch\u00a0\u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n..<\/p>\n","protected":false},"author":7,"featured_media":31274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1209,4564,4570,4571,4572],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31192"}],"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=31192"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31192\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31274"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31192"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

C\u00f4ng v\u0103n s\u1ed1: 3271\/TCT-KK <\/a>c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf<\/p>\n