{"id":31705,"date":"2019-03-02T00:30:39","date_gmt":"2019-03-02T00:30:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31705"},"modified":"2019-03-06T09:05:19","modified_gmt":"2019-03-06T09:05:19","slug":"cong-van-339-tct-dnl-2019-ve-huong-dan-thuc-hien-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31705","title":{"rendered":"C\u00f4ng v\u0103n 339\/TCT-DNL 2019 v\u1ec1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"VN_1\" valign=\"top\" width=\"223\">\n<p align=\"center\"><span class=\"VN_2\">B\u1ed8 T\u00c0I CH\u00cdNH<br \/>\n<b>T\u1ed4NG C\u1ee4C THU\u1ebe<\/b><\/span><b><br \/>\n&#8212;&#8212;-<\/b><\/p>\n<\/td>\n<td class=\"VN_3\" valign=\"top\" width=\"367\">\n<p align=\"center\"><b><span class=\"VN_2\">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<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"VN_1\" valign=\"top\" width=\"223\">S\u1ed1:\u00a0339\/TCT-<span class=\"VN_2\">DNL<\/span><span class=\"VN_2\"><br \/>\n<\/span><i><span class=\"VN_4\">V\/v<\/span><\/i><i><span class=\"VN_4\">: H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/i><\/td>\n<td class=\"VN_3\" valign=\"top\" width=\"367\">\n<p class=\"VN_5\" align=\"right\"><i><span class=\"VN_2\">H\u00e0 N\u1ed9i, ng\u00e0y 2<\/span><\/i><i><span class=\"VN_2\">9<\/span><\/i><i><span class=\"VN_2\">\u00a0th\u00e1ng\u00a0<\/span><\/i><i><span class=\"VN_2\">1<\/span><\/i><i><span class=\"VN_2\">\u00a0n\u0103m 201<\/span><\/i><i><span class=\"VN_2\">9<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><b><span class=\"VN_2\">K<\/span><\/b><b><span class=\"VN_2\">\u00ed<\/span><\/b><b><span class=\"VN_2\">nh g\u1eedi:<\/span><\/b><span class=\"VN_2\">\u00a0T\u1ed5ng c\u00f4ng ty B\u1ea3o hi\u1ec3m PVI.<br \/>\n<i>(\u0110\u1ecba ch\u1ec9: T<\/i><\/span><i><span class=\"VN_2\">\u00f2a<\/span><\/i><i><span class=\"VN_2\">\u00a0nh\u00e0 PVI Tower,\u00a0<\/span><\/i><i><span class=\"VN_2\">S\u1ed1<\/span><\/i><i><span class=\"VN_2\">\u00a01 Ph\u1ea1m V\u0103n B\u1ea1ch,\u00a0<\/span><\/i><i><span class=\"VN_2\">C<\/span><\/i><i><span class=\"VN_2\">\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i)<\/span><\/i><\/p>\n<p>T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1334\/PV<span class=\"VN_2\">I<\/span><span class=\"VN_2\">BH-TCKT c\u1ee7a T\u1ed5ng c\u00f4ng ty B\u1ea3o hi\u1ec3m PVI (B\u1ea3o hi\u1ec3m PVI) v\u1ec1 vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T).\u00a0<\/span><span class=\"VN_2\">V<\/span><span class=\"VN_2\">\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n<p>1.\u00a0<span class=\"VN_2\">V<\/span><span class=\"VN_2\">\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><\/p>\n<p>T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh quy \u0111\u1ecbnh: \u201cTrong th\u1eddi gian t\u1eeb ng\u00e0y 01\/11\/2018 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/05\/2010 v\u00e0 s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh, ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u201d<\/p>\n<p>T\u1ea1i \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 quy \u0111\u1ecbnh x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp: \u201c1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c k<span class=\"VN_2\">i<\/span><span class=\"VN_2\">nh t<\/span>\u1ebf\u00a0\u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n<p>2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, ho\u1eb7c \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u00e3 mua \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 10 n\u0103m 2020 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.\u201d<\/p>\n<p>T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 s\u1eeda \u0111\u1ed5i kho\u1ea3n 5 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh: \u201c5. T\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi c\u00f9ng l\u00fac s\u1eed d\u1ee5ng nhi\u1ec1u h\u00ecnh th\u1ee9c h<span class=\"VN_2\">\u00f3<\/span><span class=\"VN_2\">a \u0111\u01a1n kh\u00e1c nhau. Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch h\u00ecnh th\u1ee9c h<\/span><span class=\"VN_2\">\u00f3<\/span><span class=\"VN_2\">a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n<p>T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC\u00a0ng\u00e0y 14\/03\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/p>\n<p>\u201c3. T\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau (h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eebng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ed1i v\u1edbi m\u1ed7i l\u1ea7n b\u00e1n h\u00e0ng h<span class=\"VN_2\">\u00f3<\/span><span class=\"VN_2\">a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c kinh doanh ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t (01) h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, c\u1ee5 th\u1ec3: n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in cho l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3; n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in; n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n t\u1ef1 in.\u201d<\/span><\/p>\n<p>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/11\/2018 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh. Theo \u0111\u00f3, trong th\u1eddi gian n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p B\u1ea3o hi\u1ec3m PVI \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u00e0 ph\u00e1t h\u00e0nh H\u0110\u0110T tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau (h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) v\u00e0 ph\u1ea3<span class=\"VN_2\">i<\/span><span class=\"VN_2\">\u00a0th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eebng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p>V<span class=\"VN_2\">\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0n\u00eau tr\u00ean, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a014192\/BTC-TCT\u00a0ng\u00e0y 15\/11\/2018, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1\u00a04311\/TCT-CS\u00a0ng\u00e0y 05\/11\/2018 v\u00e0 c\u00f4ng v\u0103n s\u1ed1\u00a04763\/TCT-CS\u00a0ng\u00e0y 29\/11\/2018 h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<p>Hi\u1ec7n nay, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang nghi\u00ean c\u1ee9u \u0111\u1ec3 ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N<span class=\"VN_2\">\u0110<\/span><span class=\"VN_2\">-CP ng\u00e0y 12\/09\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p>2.\u00a0<span class=\"VN_2\">V<\/span><span class=\"VN_2\">\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng l\u1ebb<\/span><\/p>\n<p>T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0n\u00eau tr\u00ean quy \u0111\u1ecbnh: \u201c1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n (tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu<span class=\"VN_2\">\u1ebf<\/span><span class=\"VN_2\">\u00a0ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u m\u00e0 c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u00e0n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.\u201d<\/span><\/p>\n<p>C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, khi tri\u1ec3n khai H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p>T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 T\u1ed5ng c\u00f4ng ty B\u1ea3o hi\u1ec3m PVI \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c<span class=\"VN_2\">\u00a0<\/span><span class=\"VN_2\">hi\u1ec7n.\/.<\/span><\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"VN_6\" valign=\"top\" width=\"295\"><b><i><span class=\"VN_2\"><br \/>\nN\u01a1i nh\u1eadn:<br \/>\n<\/span><\/i><\/b><span class=\"VN_4\">&#8211;\u00a0<\/span><span class=\"VN_4\">Nh\u01b0 tr\u00ean;<br \/>\n<\/span><span class=\"VN_4\">&#8211; V\u1ee5\/C\u1ee5c: CS, CNTT &#8211; TCT;<\/span><span class=\"VN_4\"><br \/>\n<\/span><span class=\"VN_4\">&#8211;<\/span><span class=\"VN_4\">\u00a0<\/span><span class=\"VN_4\">C\u1ee5c Thu\u1ebf\u00a0<\/span><span class=\"VN_4\">T<\/span><span class=\"VN_4\">p H\u00e0 N\u1ed9i;<\/span><span class=\"VN_4\"><br \/>\n<\/span><span class=\"VN_4\">&#8211; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<br \/>\n&#8211; L\u01b0u: VT, DNL(2b).<\/span><\/td>\n<td class=\"VN_6\" valign=\"top\" width=\"295\">\n<p align=\"center\"><b><span class=\"VN_2\">KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<br \/>\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/p>\n<p>\u0110\u1eb7ng Ng\u1ecdc Minh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe &#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:\u00a0339\/TCT-DNL V\/v: H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. H\u00e0 N\u1ed9i, ng\u00e0y 29\u00a0th\u00e1ng\u00a01\u00a0n\u0103m 2019 &nbsp; K\u00ednh g\u1eedi:\u00a0T\u1ed5ng c\u00f4ng ty B\u1ea3o hi\u1ec3m PVI. (\u0110\u1ecba ch\u1ec9: T\u00f2a\u00a0nh\u00e0 PVI Tower,\u00a0S\u1ed1\u00a01 Ph\u1ea1m V\u0103n B\u1ea1ch,\u00a0C\u1ea7u..<\/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\/31705"}],"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=31705"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31705\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31705"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}