{"id":31717,"date":"2019-03-04T00:30:05","date_gmt":"2019-03-04T00:30:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31717"},"modified":"2019-03-06T09:07:53","modified_gmt":"2019-03-06T09:07:53","slug":"cong-van-so-31-tct-cs-cua-tong-cuc-thue-ngay-03-01-2019-v-v-thue-gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31717","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 31\/TCT-CS c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 03\/01\/2019 v\/v thu\u1ebf GTGT"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b><\/span>
\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

S\u1ed1:\u00a0<\/span>31\/TCT-CS
\n<\/span>V\/v thu\u1ebf GTGT<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span><\/i>03<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>01<\/i>\u00a0n\u0103m 201<\/span><\/i>9<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b>\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc K\u1ea1n.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1532\/CT-KK&KTT ng\u00e0y 06\/09\/2018 v\u00e0 c\u00f4ng v\u0103n s\u1ed1 455\/CT-KK&KTT ng\u00e0y 24\/4\/2017 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc K\u1ea1n v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty TNHH M\u00f4i tr\u01b0\u1eddng B\u1eafc K\u1ea1n.\u00a0<\/span>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– T\u1ea1i Ph\u1ee5 l\u1ee5c 4 – Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ban h\u00e0nh k\u00e8m theo Lu\u1eadt s<\/span>\u1ed1\u00a003\/2016\/QH14 ng\u00e0y 22\/11\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 v\u00e0 Ph\u1ee5 l\u1ee5c 4 v\u1ec1 Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2017) quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c232. Kinh doanh d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i nguy h\u1ea1i\u201d<\/span><\/p>\n

– T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 6\/4\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, Lu\u1eadt thu\u1ebf TT\u0110B v\u00e0 L<\/span>u\u1eadt qu\u1ea3n l\u00fd thu\u1ebf q<\/span>uy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0110i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0110i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

\u2026”<\/p>\n

– T\u1ea1i Kho\u1ea3n 3.2 v\u00e0 \u0111i\u1ec3m c Kho\u1ea3n 3.3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1\u00a0130\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC) v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span><\/p>\n

\u201c3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 18 nh\u01b0 sau:<\/span><\/p>\n

\u2026<\/p>\n

2. C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki<\/span>\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/span>l\u0169y\u00a0k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u2026<\/p>\n

c) C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

\u2026<\/p>\n

c.2) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ch\u01b0a c\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn d\u01b0\u1edbi h<\/span>\u00ecnh th\u1ee9c v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c.3) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng tron<\/span>g\u00a0qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; b\u1ecb thu h\u1ed3i v\u0103n b\u1ea3n c\u1ee7a\u00a0<\/span>c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n; ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m kh\u00f4ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean:<\/span><\/p>\n

Kinh doanh d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i nguy h\u1ea1i l\u00e0 ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

V\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 (tr\u01b0\u1edbc khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh, \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng), T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 3826\/TCT-PC ng\u00e0y 08\/10\/2018 tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba –<\/span>\u00a0<\/span>V\u0169ng T\u00e0u v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n H<\/span>\u00f3a ch\u1ea5t hi\u1ebfm Vi\u1ec7t Nam\u00a0(b\u1ea3n photocopy k<\/i><\/span>\u00e8<\/i>m theo).<\/span><\/i><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf tham kh\u1ea3o n\u1ed9i dung t\u1ea1i c\u00f4ng v\u0103n n\u00eau tr\u00ean, th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH M\u00f4i tr\u01b0\u1eddng B\u1eafc K\u1ea1n v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u1eed l\u00fd vi\u1ec7c ho\u00e0n thu<\/span>\u1ebf\u00a0GTGT \u0111<\/span>\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a C\u00f4ng ty theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c<\/span>\u00f3\u00a0\u00fd ki\u1ebfn \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc K\u1ea1n \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n

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

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

L\u01b0u \u0110\u1ee9c Huy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\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:\u00a031\/TCT-CS V\/v thu\u1ebf GTGT H\u00e0 N\u1ed9i, ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a001\u00a0n\u0103m 2019   K\u00ednh g\u1eedi:\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc K\u1ea1n. T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1532\/CT-KK&KTT ng\u00e0y 06\/09\/2018 v\u00e0 c\u00f4ng v\u0103n s\u1ed1 455\/CT-KK&KTT..<\/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\/31717"}],"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=31717"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31717\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31717"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}