{"id":31708,"date":"2019-03-02T00:30:09","date_gmt":"2019-03-02T00:30:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31708"},"modified":"2019-03-06T09:04:40","modified_gmt":"2019-03-06T09:04:40","slug":"nghi-dinh-14-2019-nd-cp-cua-chinh-phu-ve-viec-sua-doi-bo-sung-quy-dinh-ve-khau-tru-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31708","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 14\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/span><\/b><\/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

\n

S\u1ed1:\u00a0<\/span>14\/2019\/<\/span>N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span><\/i>01<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>02<\/i>\u00a0n\u0103m 201<\/span><\/i>9<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0108\/2015\/N\u0110-CP\u00a0NG\u00c0Y 28 TH\u00c1NG 10 N\u0102M 2015 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T V\u00c0 LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 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 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi<\/span><\/i>\u00e1<\/i>\u00a0tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0108\/2015\/N\u0110-CP\u00a0ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2015 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 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>108\/2015\/N\u0110-CP\u00a0ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7:<\/b><\/p>\n

1.\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 3\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c3. T\u00e0u bay, du thuy\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch; t\u00e0u bay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch: phun thu\u1ed1c tr\u1eeb s\u00e2u, ch\u1eefa ch\u00e1y, quay phim, ch\u1ee5p \u1ea3nh, \u0111o \u0111\u1ea1c b\u1ea3n \u0111\u1ed3, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch; t\u00e0u bay kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch: phun thu\u1ed1c tr\u1eeb s\u00e2u, ch\u1eefa ch\u00e1y, quay phim, ch\u1ee5p \u1ea3nh, \u0111o \u0111\u1ea1c b\u1ea3n \u0111\u1ed3, an ninh, qu\u1ed1c ph\u00f2ng th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/p>\n

2.\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 6\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n

a) Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th<\/span>\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i\u00a0\u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i\u00a0\u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai nh\u1eadp kh\u1ea9u c\u00f3 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u, ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed3ng th\u1eddi l\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u201d<\/span><\/p>\n

3.\u00a0\u0110i\u1ec1u 7\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 7. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b<\/span>\u1eb1ng c\u00e1c nguy\u00ean li\u1ec7u ch\u1ecbu thu<\/span>\u1ebf\u00a0ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s<\/span>\u1ed1\u00a0thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn, tr\u1ed1n thu\u1ebf) ho\u1eb7c \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u mua tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p.\u00a0<\/span>S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a nguy\u00ean li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n ra.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi x\u0103ng sinh h\u1ecdc:\u00a0<\/span>S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb nguy\u00ean li\u1ec7u mua v\u00e0o c\u1ee7a k\u1ef3 khai thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a x\u0103ng kho\u00e1ng \u0111<\/span>\u1ec3\u00a0s\u1ea3n xu\u1ea5t x\u0103ng sinh h\u1ecdc.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p s\u1ea3n xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc, vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/span>.\u00a0S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a x\u0103ng kho\u00e1ng nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n<\/span>\u00a0<\/span>xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh k\u1ec3 t<\/span>\u1eeb\u00a0k\u1ef3 khai thu\u1ebf th\u00e1ng 01 n<\/span>\u0103m 2016) \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ti<\/span>\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c ph\u00e1t sinh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p sau khi b\u00f9 tr\u1eeb, c\u00f2n s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a x\u0103ng kho\u00e1ng nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo ho\u1eb7c ho\u00e0n tr\u1ea3.<\/span><\/p>\n

H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th<\/span>\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n tr\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n

– C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc l\u1eadp gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ki<\/span>\u00eam b\u00f9 tr\u1eeb v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu c\u00f3) – M<\/span>\u1eabu\u00a0<\/span>01a\/\u0110NHT k\u00e8m theo Ngh\u1ecb \u0111<\/span>\u1ecbnh n\u00e0y.<\/span><\/p>\n

– C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

– Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 60 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 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 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).<\/span><\/p>\n

– C\u0103n c\u1ee9 L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a C\u01a1 quan thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi ho\u00e0n tr\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a x\u0103ng kho\u00e1ng nguy\u00ean li\u1ec7u d\u00f9ng \u0111<\/span>\u1ec3s\u1ea3n xu\u1ea5t, pha ch\u1ebf x\u0103ng sinh h\u1ecdc. Ngu\u1ed3n ho\u00e0n tr\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 thu c\u1ee7a ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 s<\/span>\u1ed1thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t v\u1ec1 gian l\u1eadn,\u00a0<\/span>tr\u1ed1n thu\u1ebf khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p b\u00e1n ra trong n\u01b0\u1edbc<\/span>.\u00a0S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh<\/span>\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s<\/span>\u1ed1\u00a0thu<\/span>\u1ebf\u00a0ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh<\/span>\u1ea9u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n ra v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng t\u01b0\u01a1ng \u1ee9ng s<\/span>\u1ed1\u00a0thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u00ednh \u0111\u01b0\u1ee3c \u1edf kh\u00e2u b\u00e1n ra trong n\u01b0\u1edbc. Ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1eefa s<\/span>\u1ed1\u00a0thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n ra trong n\u01b0\u1edbc, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

3. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu<\/span>\u1ebf\u00a0ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u\u00a0<\/span>tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t tr<\/span>ong n\u01b0\u1edbc:<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a,\u00a0<\/span>trong h\u1ee3p \u0111\u1ed3ng ph\u1ea3i c\u00f3 n\u1ed9i dung th\u1ec3 hi\u1ec7n h\u00e0ng h\u00f3a do c\u01a1 s\u1edf b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t; b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh c\u1ee7a c\u01a1 s\u1edf b\u00e1n h\u00e0ng (c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 s\u1edf b\u00e1n h\u00e0ng).<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng khi mua h\u00e0ng<\/span>.\u00a0S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u00e0 \u0111\u01a1n v\u1ecb mua h\u00e0ng \u0111\u00e3 tr\u1ea3 khi mua nguy\u00ean li\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh = gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u00e2n (x) thu<\/span>\u1ebf\u00a0su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t; trong \u0111\u00f3:<\/span><\/p>\n\n\n\n\n
\n

Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT (th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n GTGT)<\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n

\n

1 + Thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi k\u00ea khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n
\n

S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n ra trong k\u1ef3<\/span><\/p>\n<\/td>\n

\n

–<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 tr\u1ea3 \u1edf kh\u00e2u nguy\u00ean li\u1ec7u mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n ra trong k\u1ef3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p (ho\u1eb7c \u0111\u00e3 tr\u1ea3) cho s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s<\/span>\u1ed1\u00a0s\u1ea3n ph\u1ea9m ti\u00eau th\u1ee5 trong k\u1ef3 th\u00ec c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ebd x\u00e1c \u0111\u1ecbnh theo s\u1ed1 th\u1ef1c t\u1ebf v\u00e0o cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u00ednh cho ph\u1ea7n nguy\u00ean li\u1ec7u theo ti\u00eau chu\u1ea9n \u0111\u1ecbnh m\u1ee9c kinh t<\/span>\u1ebf\u00a0k\u1ef9 thu\u1eadt c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo M<\/span>\u1eabu s\u1ed1 01\/TT\u0110B v\u00e0 B\u1ea3ng x\u00e1c \u0111\u1ecbnh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) theo M<\/span>\u1eabu s\u1ed1 01-1\/TT\u0110B \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.”<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh:<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2019.<\/span><\/p>\n

2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c<\/span>\u01a1\u00a0quan th<\/span>u\u1ed9c Ch\u00ednh ph\u1ee7, Ch<\/span>\u1ee7\u00a0t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr<\/span>\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>–\u00a0<\/span>Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1n<\/span>g;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n– \u1ee6y ban trung \u01b0\u01a1ng M<\/span>\u1eb7t tr\u1eadn\u00a0<\/span>T\u1ed5\u00a0qu\u1ed1c Vi\u1ec7t Nam;
\n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1<\/span>o;
\n– L\u01b0u: VT, KTTH (2).XH<\/sub><\/span><\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6<\/b>
\n<\/span><\/b>TH\u1ee6 T\u01af\u1edaNG<\/b><\/p>\n

Nguy\u1ec5n\u00a0<\/span><\/b>Xu\u00e2n Ph\u00fac<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——- 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:\u00a014\/2019\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y\u00a001\u00a0th\u00e1ng\u00a002\u00a0n\u0103m 2019   NGH\u1eca \u0110\u1ecaNH S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0108\/2015\/N\u0110-CP\u00a0NG\u00c0Y 28 TH\u00c1NG 10 N\u0102M 2015 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 H\u01af\u1edaNG D\u1eaaN THI..<\/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\/31708"}],"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=31708"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31708\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31708"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}