{"id":4323,"date":"2015-07-25T10:50:01","date_gmt":"2015-07-25T10:50:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4323"},"modified":"2015-07-25T14:36:31","modified_gmt":"2015-07-25T14:36:31","slug":"cach-hach-toan-tai-san-co-dinh-thue-tai-chinh-tk-212","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4323","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh – TK 212"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh – TK 212 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 36, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng cho doanh nghi\u1ec7p l\u00e0 b\u00ean \u0111i thu\u00ea h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (l\u00e0 nh\u1eefng TSC\u0110 ch\u01b0a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng nh\u01b0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p).<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/h2>\n

B\u00ean N\u1ee3<\/span>: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3<\/span>: Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh gi\u1ea3m do chuy\u1ec3n tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c mua l\u1ea1i th\u00e0nh TSC\u0110 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span> Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh hi\u1ec7n c\u00f3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/span><\/p>\n

– TK 2121 – TSC\u0110 h\u1eefu h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 h\u1eefu h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;
\n<\/span>– TK 2122 – TSC\u0110 v\u00f4 h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 v\u00f4 h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

3.1. Khi ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea nh\u01b0: Chi ph\u00ed \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng…, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.2. Khi chi ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc kho\u1ea3n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c k\u00fd qu\u1ef9 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span>
\nN\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (s\u1ed1 ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc)<\/span>
\nN\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.3. Khi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ghi:<\/span>
\nN\u1ee3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh(3412)(gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n <\/span>thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i <\/span>s\u1ea3n thu\u00ea kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i). <\/span><\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<\/span>
\n N\u1ee3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ho\u1eb7c <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (s\u1ed1 chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng <\/span>thu\u00ea ph\u00e1t sinh khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh).<\/span><\/p>\n

3.4. \u0110\u1ecbnh k\u1ef3, nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

Khi tr\u1ea3 n\u1ee3 g\u1ed1c, tr\u1ea3 ti\u1ec1n l\u00e3i thu\u00ea cho b\u00ean cho thu\u00ea, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ti\u1ec1n l\u00e3i thu\u00ea tr\u1ea3 k\u1ef3 n\u00e0y)<\/span>
\nN\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (n\u1ee3 g\u1ed1c tr\u1ea3 k\u1ef3 n\u00e0y)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112,…<\/span><\/p>\n

3.5. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean cho thu\u00ea y\u00eau c\u1ea7u thanh to\u00e1n kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

a) N\u1ebfu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi: <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><\/p>\n

b) N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c <\/span>kh\u1ea5u tr\u1eeb v\u00e0 vi\u1ec7c thanh to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n <\/span>ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span>
\n N\u1ee3 c\u00e1c TK 627, 641, 642 (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <\/span>thanh to\u00e1n theo \u0111\u1ecbnh k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><\/p>\n

3.6. Khi tr\u1ea3 ph\u00ed cam k\u1ebft s\u1eed d\u1ee5ng v\u1ed1n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.7. Khi tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea cho b\u00ean cho thu\u00ea, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2142)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.8. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea ch\u1ec9 thu\u00ea h\u1ebft m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, sau \u0111\u00f3 mua l\u1ea1i th\u00ec khi nh\u1eadn chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n ghi gi\u1ea3m TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 ghi t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. Khi chuy\u1ec3n t\u1eeb t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh sang t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (GT c\u00f2n l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi chuy\u1ec3n gi\u00e1 tr\u1ecb hao m\u00f2n, ghi:<\/span>
\nN\u1ee3 TK 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 2141 – Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

3.9. K\u1ebf to\u00e1n giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i v\u1edbi gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110:<\/span><\/p>\n

– K\u1ebf to\u00e1n giao d\u1ecbch b\u00e1n (xem t\u00e0i kho\u1ea3n 711)<\/span><\/p>\n

– C\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m 3.1 \u0111\u1ebfn 3.6 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span>
\n N\u1ee3 TK 623, 627, 641, 642,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 623, 627, 641, 642,…<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110:<\/span><\/p>\n

– K\u1ebf to\u00e1n giao d\u1ecbch b\u00e1n (xem t\u00e0i kho\u1ea3n 711)<\/span><\/p>\n

– C\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m 3.1 \u0111\u1ebfn 3.6 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n (l\u1ed7) gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i ghi t\u0103ng chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 623, 627, 641, 642,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh – TK 212 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 36, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":4417,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[494],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4323"}],"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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4323"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4323\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4417"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4323"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}