{"id":31668,"date":"2019-02-20T01:30:35","date_gmt":"2019-02-20T01:30:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31668"},"modified":"2019-02-16T04:29:39","modified_gmt":"2019-02-16T04:29:39","slug":"thong-tu-271-2016-tt-btc-quy-dinh-muc-thu-che-do-thu-nop-phi-tham-dinh-cap-giay-chung-nhan-dang-ky-hanh-nghe-giay-chung-nhan-du-dieu-kien-kinh-doanh-dich-vu-ke-toan-kiem-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31668","title":{"rendered":"Th\u00f4ng t\u01b0 271\/2016\/TT-BTC quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n"},"content":{"rendered":"<table>\n<tbody>\n<tr>\n<td width=\"223\"><b><strong>B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/b><br \/>\n&#8212;&#8212;-<\/td>\n<td width=\"367\"><b><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/strong><\/b><br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/td>\n<\/tr>\n<tr>\n<td width=\"223\"><em>S\u1ed1: 271\/2016\/TT-BTC<\/em><\/td>\n<td width=\"367\"><em>H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2016<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400; text-align: center;\"><b><strong>TH\u00d4NG T\u01af<\/strong><\/b><\/p>\n<p style=\"font-weight: 400; text-align: center;\"><b><strong>QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P PH\u00cd TH\u1ea8M \u0110\u1ecaNH C\u1ea4P GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0, GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u1ee6 \u0110I\u1ec0U KI\u1ec6N KINH DOANH D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N, KI\u1ec2M TO\u00c1N<\/strong><\/b><\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ng\u00e0y 29 th\u00e1ng 3 n\u0103m 2011;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Lu\u1eadt k\u1ebf to\u00e1n ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2016\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 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\u00a0\u0111i\u1ec1u c\u1ee7a Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a017\/2012\/N\u0110-CP\u00a0ng\u00e0y 13 th\u00e1ng 3 n\u0103m 2012 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\u00a0\u0111i\u1ec1u c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">&#8211; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0215\/2013\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf,<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf\u00a0\u0111\u1ed9 thu, n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/li>\n<li style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ph\u00ed; t\u1ed5 ch\u1ee9c thu ph\u00ed; c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p ph\u00ed.<\/li>\n<\/ol>\n<p style=\"font-weight: 400; text-align: justify;\"><strong>\u0110i\u1ec1u 2. T\u1ed5 ch\u1ee9c thu ph\u00ed v\u00e0 ng\u01b0\u1eddi n\u1ed9p ph\u00ed<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c khi \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n; c\u00e1 nh\u00e2n khi \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n thu, n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n<p style=\"font-weight: 400; text-align: justify;\"><strong>\u0110i\u1ec1u 3. M\u1ee9c thu ph\u00ed<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\">Th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n: C\u1ea5p l\u1ea7n \u0111\u1ea7u 4.000.000 \u0111\u1ed3ng\/l\u1ea7n th\u1ea9m \u0111\u1ecbnh; c\u1ea5p \u0111i\u1ec1u ch\u1ec9nh, c\u1ea5p l\u1ea1i 2.000.000 \u0111\u1ed3ng\/l\u1ea7n th\u1ea9m \u0111\u1ecbnh.<\/li>\n<li style=\"font-weight: 400;\">Th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n: C\u1ea5p l\u1ea7n \u0111\u1ea7u 1.200.000 \u0111\u1ed3ng\/l\u1ea7n th\u1ea9m \u0111\u1ecbnh; c\u1ea5p \u0111i\u1ec1u ch\u1ec9nh, c\u1ea5p l\u1ea1i 800.000 \u0111\u1ed3ng\/l\u1ea7n th\u1ea9m \u0111\u1ecbnh.<\/li>\n<li style=\"font-weight: 400;\">Kh\u00f4ng thu ph\u00ed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn do r\u00e1ch, h\u1ecfng, m\u1ea5t.<\/li>\n<\/ol>\n<p style=\"font-weight: 400; text-align: justify;\"><strong>\u0110i\u1ec1u 4. K\u00ea khai, n\u1ed9p ph\u00ed<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu ph\u00ed th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p ph\u00ed thu \u0111\u01b0\u1ee3c theo th\u00e1ng, quy\u1ebft to\u00e1n theo n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 19 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTCng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP\u00a0ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<li style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu ph\u00ed n\u1ed9p 100% s\u1ed1 ti\u1ec1n ph\u00ed thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ch\u01b0\u01a1ng, m\u1ee5c, ti\u1ec3u m\u1ee5c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ngu\u1ed3n chi ph\u00ed trang tr\u1ea3i cho ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh, thu ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu theo ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n<p style=\"font-weight: 400; text-align: justify;\"><strong>\u0110i\u1ec1u 5. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb\u00a0ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2013\/TT-BTC\u00a0ng\u00e0y 07 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n.<\/li>\n<li style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, ch\u1ee9ng t\u1eeb thu, c\u00f4ng khai ch\u1ebf \u0111\u1ed9 thu ph\u00ed kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2016\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 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 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP\u00a0ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7; Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2012\/TT-BTC\u00a0ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch\u00a0nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/li>\n<li style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn b\u1ed5 sung.<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td width=\"327\">&nbsp;<\/p>\n<p>N\u01a1i nh\u1eadn:<br \/>\n&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br \/>\n&#8211; V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br \/>\n&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br \/>\n&#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br \/>\n&#8211; Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/>\n&#8211; T\u00f2a\u00a0\u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/>\n&#8211; Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br \/>\n&#8211; C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<br \/>\n&#8211; UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<br \/>\n&#8211; S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i;<br \/>\n&#8211; C\u00f4ng b\u00e1o;<br \/>\n&#8211; Website ch\u00ednh ph\u1ee7;<br \/>\n&#8211; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<br \/>\n&#8211; C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<br \/>\n&#8211; Website B\u1ed9 T\u00e0i ch\u00ednh;<br \/>\n&#8211; L\u01b0u: VT, CST (CST5).<\/td>\n<td width=\"263\">\n<p style=\"text-align: center;\"><strong>KT. B\u1ed8 TR\u01af\u1edeNG<\/strong><br \/>\n<strong>TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/p>\n<p><strong>V\u0169 Th\u1ecb Mai<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed8 T\u00c0I CH\u00cdNH &#8212;&#8212;- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac &#8212;&#8212;&#8212;&#8212;&#8212; S\u1ed1: 271\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2016 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH M\u1ee8C THU, CH\u1ebe \u0110\u1ed8 THU, N\u1ed8P PH\u00cd TH\u1ea8M \u0110\u1ecaNH C\u1ea4P GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd H\u00c0NH NGH\u1ec0, GI\u1ea4Y CH\u1ee8NG NH\u1eacN..<\/p>\n","protected":false},"author":28,"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\/31668"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31668"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31668\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31668"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}