{"id":31700,"date":"2019-03-01T00:30:15","date_gmt":"2019-03-01T00:30:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31700"},"modified":"2019-02-26T10:44:42","modified_gmt":"2019-02-26T10:44:42","slug":"cong-van-336-tct-cs-nam-2019-ve-thue-gia-tri-gia-tang-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31700","title":{"rendered":"C\u00d4NG V\u0102N 336\/TCT-CS N\u0102M 2019 V\u1ec0 THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, THU NH\u1eacP DOANH NGHI\u1ec6P"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a0336\/TCT-CS
\n<\/span>V\/v thu\u1ebf GTGT, TNDN<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span><\/i>29<\/span><\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>1<\/span><\/i>\u00a0n\u0103m\u00a0<\/span><\/i>2019<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\n

K\u00ednh g\u1eedi:<\/span><\/b><\/p>\n<\/td>\n

– C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh;
\n– C\u00f4ng ty C\u1ed5 ph\u1ea7n bao b\u00ec Prestige Vi\u1ec7t Nam.
\n(\u0110\/c: L\u00f4 B5-<\/i>1<\/span><\/i>6, \u0111\u01b0\u1eddng N5, KCN T\u00e2n Ph\u00fa Tr<\/span><\/i>u<\/span><\/i>ng<\/span><\/i>,<\/span><\/i>\u00a0x\u00e3 T\u00e2n Ph<\/span><\/i>\u00fa<\/span><\/i>Tr<\/span><\/i>u<\/span><\/i>ng, h<\/span><\/i>u<\/span><\/i>y\u1ec7n C\u1ee7 Ch<\/span><\/i>i<\/span><\/i>, TP. H\u1ed3 Ch<\/span><\/i>\u00ed<\/span><\/i>\u00a0Minh)<\/span><\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 21062018 ng\u00e0y 21\/06\/2018 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n bao b\u00ec Prestige Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span>V<\/span>\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/p>\n

T\u1ea1i Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 thu\u1ebf GTGT quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u201c6. \u0110i\u1ec1u 12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 12. Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111<\/span>\u1ea7u v\u00e0o<\/span><\/p>\n

1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/p>\n

a) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7<\/span>u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb t\u1ed5n th\u1ea5t;<\/span><\/p>\n

\u2026<\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u;<\/p>\n

b) 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, tr\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng;<\/p>\n

\u2026\u201d<\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 8. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT<\/span><\/p>\n

\u2026<\/p>\n

4. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng. C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, c\u01a1 s\u1edf kinh do<\/span>anh th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

\u2026<\/p>\n

\u0110i\u1ec1u 14. Nguy\u00ean t\u1eafc kh<\/span>\u1ea5<\/span>u tr\u1eeb thu<\/span>\u1ebf<\/span>\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng \u0111<\/span>\u1ea7<\/span>u v\u00e0o<\/span><\/p>\n

\u2026<\/p>\n

12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5<\/span>u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

\u2026<\/p>\n

b) Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng\u00a0tr<\/span>\u1edf l\u00ean.\u201d<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n

\u201ca) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

\u2026<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi<\/span>\u00a0\u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

\u2026\u201d<\/p>\n

T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC)\u00a0<\/span>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n

1. 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:<\/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.<\/p>\n

b) Kho\u1ea3n chi c\u00f3\u00a0\u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p<\/span>\u00a0<\/span>lu\u1eadt.<\/span><\/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\u1ee9<\/span>ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1\u00a010\/2014\/TT-BTC\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1\u00a0130\/2016\/TT-BTC\u00a0ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) v\u1ec1 vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/p>\n

2. C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, v\u1ec1 nguy\u00ean t\u1eafc:<\/p>\n

Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN khi c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5<\/span>u tr\u1eeb thu<\/span>\u1ebf<\/span>\u00a0GTGT v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n bao b\u00ec Prestige Vi\u1ec7t Nam \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– Ph\u00f3 TCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n–<\/span>\u00a0<\/span>V\u1ee5 PC – BTC;
\n– V\u1ee5 PC, KK – TCT;
\n– Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
\n–<\/span>\u00a0<\/span>L\u01b0u: VT,CS (3b).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/p>\n

L\u01b0u \u0110\u1ee9c Huy<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1:\u00a0336\/TCT-CS V\/v thu\u1ebf GTGT, TNDN H\u00e0 N\u1ed9i, ng\u00e0y\u00a029\u00a0th\u00e1ng\u00a01\u00a0n\u0103m\u00a02019   K\u00ednh g\u1eedi: – C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh; – C\u00f4ng ty C\u1ed5 ph\u1ea7n bao b\u00ec Prestige Vi\u1ec7t Nam. (\u0110\/c: L\u00f4..<\/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\/31700"}],"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=31700"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31700\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31700"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}