{"id":31204,"date":"2017-10-27T00:45:53","date_gmt":"2017-10-27T00:45:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31204"},"modified":"2017-10-25T10:35:16","modified_gmt":"2017-10-25T10:35:16","slug":"31204","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31204","title":{"rendered":"C\u00f4ng v\u0103n 64439\/CT-HTr 2014 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u1ed4NG C\u1ee4C THU\u1ebe\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 S\u1ed1:\u00a0\u00a0\u00a0\u00a0\u00a0 64439\/CT-HTr\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0H\u00e0 N\u1ed9i, ng\u00e0y\u00a0 23\u00a0\u00a0 th\u00e1ng\u00a0 12\u00a0\u00a0\u00a0 n\u0103m 2014<\/em><\/span><\/p>\n

V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/p>\n

\u00a0<\/em><\/strong><\/span><\/p>\n

K\u00ednh g\u1eedi:\u00a0 C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/strong><\/p>\n

 <\/p>\n

C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu chuy\u1ec3n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf chuy\u1ec3n th\u01b0 h\u1ecfi c\u1ee7a \u0110\u1ed9c gi\u1ea3 Nghi\u00eam Xu\u00e2n S\u01a1n do C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed – B\u1ed9 T\u00e0i ch\u00ednh chuy\u1ec3n \u0111\u1ebfn, n\u1ed9i dung h\u1ecfi v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi TSC\u0110 nh\u1eadp kh\u1ea9u theo h\u00ecnh th\u1ee9c phi m\u1eadu d\u1ecbch. V\u1ec1 n\u1ed9i dung v\u01b0\u1edbng m\u1eafc n\u00e0y, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/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 gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP<\/strong> 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 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:\u00ad\u00ad\u00ad\u00ad<\/span><\/p>\n

+ T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 14 M\u1ee5c 1 Ch\u01b0\u01a1ng III quy \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:<\/span><\/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><\/span><\/p>\n

+ T\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 15 M\u1ee5c 1 Ch\u01b0\u01a1ng III quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/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><\/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 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><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP<\/strong> ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

    + T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ch\u01b0\u01a1ng II 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:<\/span><\/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><\/span><\/p>\n

      \n
    1. 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><\/span><\/li>\n
    2. 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><\/span><\/li>\n
    3. 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><\/span><\/li>\n<\/ol>\n

      + T\u1ea1i Ti\u1ebft b \u0110i\u1ec3m 2.2 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Ch\u01b0\u01a1ng II quy \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.<\/span><\/p>\n

      C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> 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<\/a> ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/strong> ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC<\/strong> ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC<\/strong> 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<\/a> 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<\/a> nh\u01b0 sau:<\/span><\/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><\/span><\/p>\n

        \n
      1. 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><\/span><\/li>\n
      2. 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><\/span><\/li>\n
      3. 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><\/span><\/li>\n<\/ol>\n

        C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC<\/strong> ng\u00e0y 10\/9\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

        C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a> ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n

        \u201c1. M\u1ecdi TSC\u0110 trong doanh nghi\u1ec7p ph\u1ea3i c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 ri\u00eang (g\u1ed3m bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110, h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n mua TSC\u0110 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 li\u00ean quan). M\u1ed7i TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, \u0111\u00e1nh s\u1ed1 v\u00e0 c\u00f3 th\u1ebb ri\u00eang, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110 v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong s\u1ed5 theo d\u00f5i TSC\u0110.\u201d<\/em><\/span><\/p>\n

        C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u1eadp kh\u1ea9u TSC\u0110 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng m\u1edf t\u1edd khai h\u1ea3i quan h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch, n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 TSC\u0110 nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh, c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT, \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n\n\n\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<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        – Nh\u01b0 tr\u00ean;<\/span><\/p>\n

        – Ph\u00f2ng Ph\u00e1p ch\u1ebf;<\/span><\/p>\n

        – L\u01b0u: VT, HTr(2).<\/span><\/p>\n

         <\/p>\n

         <\/p>\n

        KT.C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

        PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

        \u00a0<\/strong><\/span><\/p>\n

        (\u0110\u00e3 k\u00fd)<\/span><\/p>\n

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Th\u00e1i D\u0169ng Ti\u1ebfn<\/strong><\/span><\/p>\n

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

        \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u1ed4NG C\u1ee4C THU\u1ebe\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 S\u1ed1:\u00a0\u00a0\u00a0\u00a0\u00a0 64439\/CT-HTr\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0..<\/p>\n","protected":false},"author":7,"featured_media":31205,"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\/31204"}],"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=31204"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31204\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31205"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31204"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}