{"id":4487,"date":"2015-07-26T21:00:32","date_gmt":"2015-07-26T21:00:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4487"},"modified":"2015-08-06T04:45:47","modified_gmt":"2015-08-06T04:45:47","slug":"thue-nha-thau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4487","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u"},"content":{"rendered":"

\"Nh\u1eefng<\/span><\/h2>\n

Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf kh\u00f3, kh\u00f4ng ch\u1ec9 v\u1edbi doanh nghi\u1ec7p, m\u00e0 v\u1edbi c\u1ea3 nh\u1eefng c\u00e1n b\u1ed9 thu\u1ebf kh\u00f4ng l\u00e0m vi\u1ec7c, ti\u1ebfp s\u00fac v\u1edbi lo\u1ea1i thu\u1ebf n\u00e0y. Nh\u1eb1m gi\u00fap cho c\u00e1c b\u1ea1n hi\u1ec3u th\u00eam v\u1ec1 thu\u1ebf n\u00e0y, K\u1ebf to\u00e1n Centax<\/a>\u00a0xin chia s\u1ebb m\u1ed9t v\u00e0i \u0111i\u1ec3m v\u1ec1 lo\u1ea1i thu\u1ebf n\u00e0y<\/span><\/p>\n

Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 t\u00ean g\u1ecdi n\u00f4m na v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh \u1edf Vi\u1ec7t nam, ho\u1eb7c c\u00f3 thu nh\u1eadp \u1edf Vi\u1ec7t nam. Thu\u1ebf nh\u00e0 th\u1ea7u c\u0169ng c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng ri\u00eang v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ri\u00eang.<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/h2>\n

T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i) kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn, ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf H\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c cung c\u1ea5p h\u00e0ng h\u00f3a theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf – Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0o \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam trong \u0111\u00f3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed ph\u00e2n ph\u1ed1i, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5; bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n ho\u1eb7c thu\u00ea m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n d\u1ecbch v\u1ee5 ph\u00e2n ph\u1ed1i, d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, mua h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, b\u00e1n h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng<\/span><\/h2>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span>
\n – Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng v\u00e0 giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i; ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 \u0111\u1ebfn Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n

– Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a cho \u0111\u1ebfn \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam; ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/span>
\n – S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n), m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng c\u00e1p bi\u1ec3n, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn), c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u1ebf k\u00e8m theo;<\/span><\/p>\n

– Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet);<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef h\u00e0ng ho\u1eb7c \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c gia c\u00f4ng.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/h2>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kinh t\u1ebf t\u1ea1i Vi\u1ec7t nam, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh: mua d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a ho\u1eb7c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5; mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms); th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam(sau \u0111\u00e2y g\u1ecdi chung l\u00e0 B\u00ean Vi\u1ec7t Nam)<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn (t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/a><\/strong>) tr\u01b0\u1edbc khi thanh to\u00e1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

4. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng<\/span><\/h2>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Xem th\u00eam:\u00a0Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf kh\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c l\u00e0 ti\u1ebfp x\u00fac v\u1edbi lo\u1ea1i thu\u1ebf n\u00e0y. K\u1ebf to\u00e1n Centax xin chia s\u1ebb Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u<\/p>\n","protected":false},"author":7,"featured_media":6663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[514],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4487"}],"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=4487"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4487\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6663"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4487"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}