{"id":31914,"date":"2021-11-10T00:26:32","date_gmt":"2021-11-09T17:26:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31914"},"modified":"2021-09-29T10:28:12","modified_gmt":"2021-09-29T03:28:12","slug":"chuan-muc-ke-toan-so-24-bao-cao-luu-chuyen-tien-te-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31914","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 24 &#8211; B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0<\/strong><strong>NAM<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Chu\u1ea9n m\u1ef1c s\u1ed1 24<\/strong><\/p>\n<p style=\"text-align: center;\">B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6<br \/>\n<em>(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<p style=\"text-align: center;\"><strong>QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<ol>\n<li>M\u1ee5c \u0111\u00edch c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00f3 cung c\u1ea5p th\u00f4ng tin gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u00e1nh gi\u00e1 c\u00e1c thay \u0111\u1ed5i trong t\u00e0i s\u1ea3n thu\u1ea7n, c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i c\u1ee7a t\u00e0i s\u1ea3n th\u00e0nh ti\u1ec1n, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c t\u1ea1o ra c\u00e1c lu\u1ed3ng ti\u1ec1n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u00ec n\u00f3 lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c c\u00e1c \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c nhau cho c\u00f9ng giao d\u1ecbch v\u00e0 hi\u1ec7n t\u01b0\u1ee3ng.<\/li>\n<\/ol>\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 xem x\u00e9t v\u00e0 d\u1ef1 \u0111o\u00e1n kh\u1ea3 n\u0103ng v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, th\u1eddi gian v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai; d\u00f9ng \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i c\u00e1c \u0111\u00e1nh gi\u00e1, d\u1ef1 \u0111o\u00e1n tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 c\u00e1c lu\u1ed3ng ti\u1ec1n; ki\u1ec3m tra m\u1ed1i quan h\u1ec7 gi\u1eefa kh\u1ea3 n\u0103ng sinh l\u1eddi v\u1edbi l\u01b0\u1ee3ng l\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n v\u00e0 nh\u1eefng t\u00e1c \u0111\u1ed9ng c\u1ee7a thay \u0111\u1ed5i gi\u00e1 c\u1ea3.<\/p>\n<ol start=\"4\">\n<li>C\u00e1c thu\u1eadt ng\u1eef trong Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n<p>Ti\u1ec1n bao g\u1ed3m ti\u1ec1n t\u1ea1i qu\u1ef9, ti\u1ec1n \u0111ang chuy\u1ec3n v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n.<\/p>\n<p>T\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n: L\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n (kh\u00f4ng qu\u00e1 3 th\u00e1ng), c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i d\u1ec5 d\u00e0ng th\u00e0nh m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 nhi\u1ec1u r\u1ee7i ro trong chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n.<\/p>\n<p>Lu\u1ed3ng ti\u1ec1n: L\u00e0 lu\u1ed3ng v\u00e0o v\u00e0 lu\u1ed3ng ra c\u1ee7a ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, kh\u00f4ng bao g\u1ed3m chuy\u1ec3n d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n trong doanh nghi\u1ec7p.<\/p>\n<p>Ho\u1ea1t \u0111\u1ed9ng kinh doanh: L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n<p>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0: L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/p>\n<p>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: L\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra c\u00e1c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: center;\"><strong>N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n<p><strong>Tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/p>\n<ol start=\"5\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 b\u00e1o c\u00e1o lu\u1ed3ng ti\u1ec1n theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ebd cung c\u1ea5p th\u00f4ng tin cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 \u0111\u1ed1i v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n t\u1ea1o ra trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng tin n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean.<\/li>\n<li>M\u1ed9t giao d\u1ecbch \u0111\u01a1n l\u1ebb c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn c\u00e1c lu\u1ed3ng ti\u1ec1n \u1edf nhi\u1ec1u lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau. V\u00ed d\u1ee5, thanh to\u00e1n m\u1ed9t kho\u1ea3n n\u1ee3 vay bao g\u1ed3m c\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i, trong \u0111\u00f3 l\u00e3i thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 n\u1ee3 g\u1ed1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n<p><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n<ol start=\"8\">\n<li>Lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 lu\u1ed3ng ti\u1ec1n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p, n\u00f3 cung c\u1ea5p th\u00f4ng tin c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 trang tr\u1ea3i c\u00e1c kho\u1ea3n n\u1ee3, duy tr\u00ec c\u00e1c ho\u1ea1t \u0111\u1ed9ng, tr\u1ea3 c\u1ed5 t\u1ee9c v\u00e0 ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edbi m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ebfn c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh b\u00ean ngo\u00e0i. Th\u00f4ng tin v\u1ec1 c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, khi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p v\u1edbi c\u00e1c th\u00f4ng tin kh\u00e1c, s\u1ebd gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai. C\u00e1c lu\u1ed3ng ti\u1ec1n ch\u1ee7 y\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, g\u1ed3m:<\/li>\n<\/ol>\n<p>(a) Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n<p>(b) Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb doanh thu kh\u00e1c (ti\u1ec1n thu b\u1ea3n quy\u1ec1n, ph\u00ed, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh);<\/p>\n<p>(c) Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5;<\/p>\n<p>(d) Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, tr\u1ea3 h\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 b\u1ea3o hi\u1ec3m, tr\u1ee3 c\u1ea5p&#8230;;<\/p>\n<p>(\u0111) Ti\u1ec1n chi tr\u1ea3 l\u00e3i vay;<\/p>\n<p>(e) Ti\u1ec1n chi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>(g) Ti\u1ec1n thu do \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf;<\/p>\n<p>(h) Ti\u1ec1n thu do \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, \u0111\u01b0\u1ee3c ph\u1ea1t do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf;<\/p>\n<p>(i) Ti\u1ec1n chi tr\u1ea3 c\u00f4ng ty b\u1ea3o hi\u1ec3m v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/p>\n<p>(k) Ti\u1ec1n chi tr\u1ea3 do b\u1ecb ph\u1ea1t, b\u1ecb b\u1ed3i th\u01b0\u1eddng do doanh nghi\u1ec7p vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/p>\n<ol start=\"9\">\n<li>C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn mua, b\u00e1n ch\u1ee9ng kho\u00e1n v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ol>\n<p><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<ol start=\"10\">\n<li>Lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u00e0 lu\u1ed3ng ti\u1ec1n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm, x\u00e2y d\u1ef1ng, nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n. C\u00e1c lu\u1ed3ng ti\u1ec1n ch\u1ee7 y\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u1ed3m:<\/li>\n<\/ol>\n<p>(a) Ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, bao g\u1ed3m c\u1ea3 nh\u1eefng kho\u1ea3n ti\u1ec1n chi li\u00ean quan \u0111\u1ebfn chi ph\u00ed tri\u1ec3n khai \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh;<\/p>\n<p>(b) Ti\u1ec1n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c;<\/p>\n<p>(c) Ti\u1ec1n chi cho vay \u0111\u1ed1i v\u1edbi b\u00ean kh\u00e1c, tr\u1eeb ti\u1ec1n chi cho vay c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh; ti\u1ec1n chi mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n chi mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 d\u00f9ng cho m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>(d) Ti\u1ec1n thu h\u1ed3i cho vay \u0111\u1ed1i v\u1edbi b\u00ean kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu h\u1ed3i cho vay c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh; ti\u1ec1n thu do b\u00e1n l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n t\u1eeb b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0 b\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 d\u00f9ng cho m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>(\u0111) Ti\u1ec1n chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n chi mua c\u1ed5 phi\u1ebfu v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>(e) Ti\u1ec1n thu h\u1ed3i \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu t\u1eeb b\u00e1n l\u1ea1i c\u1ed5 phi\u1ebfu \u0111\u00e3 mua v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>(g) Ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n<p><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/p>\n<ol start=\"11\">\n<li>Lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 lu\u1ed3ng ti\u1ec1n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p. C\u00e1c lu\u1ed3ng ti\u1ec1n ch\u1ee7 y\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, g\u1ed3m:<\/li>\n<\/ol>\n<p>(a) Ti\u1ec1n thu t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n<p>(b) Ti\u1ec1n chi tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh;<\/p>\n<p>(c) Ti\u1ec1n thu t\u1eeb c\u00e1c kho\u1ea3n \u0111i vay ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n;<\/p>\n<p>(d) Ti\u1ec1n chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 g\u1ed1c \u0111\u00e3 vay;<\/p>\n<p>(\u0111) Ti\u1ec1n chi tr\u1ea3 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;<\/p>\n<p>(e) C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/strong><\/p>\n<ol start=\"12\">\n<li>\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang. Khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c lu\u1ed3ng ti\u1ec1n m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p.<\/li>\n<li>\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, c\u00e1c lu\u1ed3ng ti\u1ec1n sau \u0111\u00e2y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/li>\n<\/ol>\n<p>(a) Ti\u1ec1n chi cho vay;<\/p>\n<p>(b) Ti\u1ec1n thu h\u1ed3i cho vay;<\/p>\n<p>(c) Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng huy \u0111\u1ed9ng v\u1ed1n (k\u1ec3 c\u1ea3 kho\u1ea3n nh\u1eadn ti\u1ec1n g\u1eedi, ti\u1ec1n ti\u1ebft ki\u1ec7m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c);<\/p>\n<p>(d) Tr\u1ea3 l\u1ea1i ti\u1ec1n huy \u0111\u1ed9ng v\u1ed1n (k\u1ec3 c\u1ea3 kho\u1ea3n tr\u1ea3 ti\u1ec1n g\u1eedi, ti\u1ec1n ti\u1ebft ki\u1ec7m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c);<\/p>\n<p>(\u0111) Nh\u1eadn ti\u1ec1n g\u1eedi v\u00e0 tr\u1ea3 l\u1ea1i ti\u1ec1n g\u1eedi cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng kh\u00e1c;<\/p>\n<p>(e) G\u1eedi ti\u1ec1n v\u00e0 nh\u1eadn l\u1ea1i ti\u1ec1n g\u1eedi v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng kh\u00e1c;<\/p>\n<p>(g) Thu v\u00e0 chi c\u00e1c lo\u1ea1i ph\u00ed, hoa h\u1ed3ng d\u1ecbch v\u1ee5;<\/p>\n<p>(h) Ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi \u0111\u00e3 thu;<\/p>\n<p>(i) Ti\u1ec1n l\u00e3i \u0111i vay, nh\u1eadn g\u1eedi ti\u1ec1n \u0111\u00e3 tr\u1ea3;<\/p>\n<p>(k) L\u00e3i, l\u1ed7 mua b\u00e1n ngo\u1ea1i t\u1ec7;<\/p>\n<p>(l) Ti\u1ec1n thu v\u00e0o ho\u1eb7c chi ra v\u1ec1 mua, b\u00e1n ch\u1ee9ng kho\u00e1n \u1edf doanh nghi\u1ec7p kinh doanh ch\u1ee9ng kho\u00e1n;<\/p>\n<p>(m) Ti\u1ec1n chi mua ch\u1ee9ng kho\u00e1n v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>(n) Ti\u1ec1n thu t\u1eeb b\u00e1n ch\u1ee9ng kho\u00e1n v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>(o) Thu n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a s\u1ed5;<\/p>\n<p>(p) Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n<p>(q) Ti\u1ec1n chi kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<ol start=\"14\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, ti\u1ec1n thu b\u1ea3o hi\u1ec3m, ti\u1ec1n chi b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu v\u00e0o, chi ra c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n cho vay c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00ec ch\u00fang li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><strong>PH\u01af\u01a0NG PH\u00c1P L\u1eacP B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6<\/strong><\/p>\n<p><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n<ol start=\"16\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p sau:<\/li>\n<\/ol>\n<p>(a) Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n ra \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ed9t trong 2 c\u00e1ch sau \u0111\u00e2y:<\/p>\n<p>&#8211; Ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n ti\u1ec1n thu v\u00e0 chi theo t\u1eebng n\u1ed9i dung thu, chi t\u1eeb c\u00e1c ghi ch\u00e9p k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>&#8211; \u0110i\u1ec1u ch\u1ec9nh doanh thu, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh cho:<\/p>\n<p>+ C\u00e1c thay \u0111\u1ed5i trong k\u1ef3 c\u1ee7a h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n<p>+ C\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n kh\u00e1c;<\/p>\n<p>+ C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n<p>(b) Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp: C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n:<\/p>\n<p>&#8211; C\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n nh\u01b0 kh\u1ea5u hao TSC\u0110, d\u1ef1 ph\u00f2ng&#8230;<\/p>\n<p>&#8211; L\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a th\u1ef1c hi\u1ec7n;<\/p>\n<p>&#8211; Ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>&#8211; C\u00e1c thay \u0111\u1ed5i trong k\u1ef3 c\u1ee7a h\u00e0ng t\u1ed3n kho, c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (tr\u1eeb thu\u1ebf thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p);<\/p>\n<p>&#8211; L\u00e3i l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n<p><strong>Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><\/p>\n<ol start=\"17\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o ri\u00eang bi\u1ec7t c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o, c\u00e1c lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c \u0111o\u1ea1n 18 v\u00e0 19 c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n<\/ol>\n<p><strong>B\u00e1o c\u00e1o c\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean c\u01a1 s\u1edf thu\u1ea7n<\/strong><\/p>\n<ol start=\"18\">\n<li>C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh sau \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/li>\n<\/ol>\n<p>(a) Thu ti\u1ec1n v\u00e0 chi tr\u1ea3 ti\u1ec1n h\u1ed9 kh\u00e1ch h\u00e0ng:<\/p>\n<p>&#8211; Ti\u1ec1n thu\u00ea thu h\u1ed9, chi h\u1ed9 v\u00e0 tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n;<\/p>\n<p>&#8211; C\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 gi\u1eef cho kh\u00e1ch h\u00e0ng;<\/p>\n<p>&#8211; Ng\u00e2n h\u00e0ng nh\u1eadn v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, c\u00e1c kho\u1ea3n ti\u1ec1n chuy\u1ec3n ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n<p>(b) Thu ti\u1ec1n v\u00e0 chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn:<\/p>\n<p>&#8211; Mua, b\u00e1n ngo\u1ea1i t\u1ec7;<\/p>\n<p>&#8211; Mua, b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/p>\n<p>&#8211; C\u00e1c kho\u1ea3n \u0111i vay ho\u1eb7c cho vay ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng.<\/p>\n<ol start=\"19\">\n<li>C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y c\u1ee7a ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/li>\n<\/ol>\n<p>(a) Nh\u1eadn v\u00e0 tr\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ed1 \u0111\u1ecbnh;<\/p>\n<p>(b) G\u1eedi ti\u1ec1n v\u00e0 r\u00fat ti\u1ec1n g\u1eedi t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c;<\/p>\n<p>(c) Cho vay v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n cho vay \u0111\u00f3 v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n<p><strong>C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7<\/strong><\/p>\n<ol start=\"20\">\n<li>C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch \u0111\u00f3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9 theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb thay \u0111\u1ed5i t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n. Tuy nhi\u00ean, s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do quy \u0111\u1ed5i ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 hi\u1ec7n g\u1eedi ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u1ed1i chi\u1ebfu ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ol>\n<p><strong>C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c<\/strong><\/p>\n<ol start=\"22\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p (tr\u1eeb ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh), c\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. C\u00e1c lu\u1ed3ng ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t ph\u00f9 h\u1ee3p theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ti\u1ec1n l\u00e3i \u0111\u00e3 tr\u1ea3, ti\u1ec1n l\u00e3i \u0111\u00e3 thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb ti\u1ec1n l\u00e3i \u0111\u00e3 thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<li>T\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cho d\u00f9 n\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 hay \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 16 &#8220;Chi ph\u00ed \u0111i vay&#8221;.<\/li>\n<\/ol>\n<p><strong>C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<ol start=\"25\">\n<li>C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0) v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<\/ol>\n<p><strong>C\u00e1c lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn mua v\u00e0 thanh l\u00fd c\u00e1c c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c<\/strong><\/p>\n<ol start=\"26\">\n<li>Lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c mua v\u00e0 thanh l\u00fd c\u00e1c c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y th\u00e0nh nh\u1eefng ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>T\u1ed5ng s\u1ed1 ti\u1ec1n chi tr\u1ea3 ho\u1eb7c thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c mua v\u00e0 thanh l\u00fd c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo s\u1ed1 thu\u1ea7n c\u1ee7a ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n chi tr\u1ea3 ho\u1eb7c thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c mua v\u00e0 thanh l\u00fd.<\/li>\n<li>Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch t\u1ed5ng h\u1ee3p v\u1ec1 c\u1ea3 vi\u1ec7c mua v\u00e0 thanh l\u00fd c\u00e1c c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c trong k\u1ef3 nh\u1eefng th\u00f4ng tin sau:<\/li>\n<\/ol>\n<p>(a) T\u1ed5ng gi\u00e1 tr\u1ecb mua ho\u1eb7c thanh l\u00fd;<\/p>\n<p>(b) Ph\u1ea7n gi\u00e1 tr\u1ecb mua ho\u1eb7c thanh l\u00fd \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/p>\n<p>(c) S\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n th\u1ef1c c\u00f3 trong c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c mua ho\u1eb7c thanh l\u00fd;<\/p>\n<p>(d) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3 kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n trong c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c mua ho\u1eb7c thanh l\u00fd trong k\u1ef3. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n<p><strong>C\u00e1c giao d\u1ecbch kh\u00f4ng b\u1eb1ng ti\u1ec1n<\/strong><\/p>\n<ol start=\"29\">\n<li>C\u00e1c giao d\u1ecbch v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n hay c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh tuy c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1edbi k\u1ebft c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi lu\u1ed3ng ti\u1ec1n hi\u1ec7n t\u1ea1i, do v\u1eady ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 m\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5:<\/li>\n<\/ol>\n<p>(a) Vi\u1ec7c mua t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua nghi\u1ec7p v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh;<\/p>\n<p>(b) Vi\u1ec7c mua m\u1ed9t doanh nghi\u1ec7p th\u00f4ng qua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu;<\/p>\n<p>(c) Vi\u1ec7c chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p><strong>C\u00e1c kho\u1ea3n m\u1ee5c c\u1ee7a ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/p>\n<ol start=\"31\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3, \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 hi\u1ec7n gi\u1eef \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n<p><strong>C\u00e1c thuy\u1ebft minh kh\u00e1c<\/strong><\/p>\n<ol start=\"32\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n l\u1edbn do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/li>\n<li>C\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p trong s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c. V\u00ed d\u1ee5: C\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; c\u00e1c qu\u1ef9 chuy\u00ean d\u00f9ng; kinh ph\u00ed d\u1ef1 \u00e1n&#8230;<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0NAM Chu\u1ea9n m\u1ef1c s\u1ed1 24 B\u00c1O C\u00c1O L\u01afU CHUY\u1ec2N TI\u1ec0N T\u1ec6 (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c..<\/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\/31914"}],"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=31914"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31914\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31914"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}