{"id":5536,"date":"2015-08-03T06:29:00","date_gmt":"2015-08-03T06:29:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5536"},"modified":"2015-08-07T07:58:48","modified_gmt":"2015-08-07T07:58:48","slug":"quy-dinh-ve-thue-gtgt-voi-hang-hoa-dich-vu-xuat-khau-thieu-chung-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5536","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb"},"content":{"rendered":"

\"Quy<\/h2>\n

H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, nh\u01b0ng h\u1ed3 s\u01a1 ,\u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng th\u1ebf n\u00e0o? N\u1ebfu thi\u1ebfu nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u00f3 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf 0% kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft n\u00e0y c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

1.<\/strong>Thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 9, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em><\/strong>1. Thu\u1ebf su\u1ea5t 0%:<\/em> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 0%. Thu\u1ebf su\u1ea5t 0%, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Tuy nhi\u00ean, \u0111\u1ec3 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%, th\u00ec ph\u1ea3i c\u00f3 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n

2.1 \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0\u00a0219\/2013\/TT-BTC<\/strong>\u00a0t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 2 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

\u201ca) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\n

\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/em><\/span><\/p>\n

\u2013 C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 16, kho\u1ea3n 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u00eam v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 th\u00eam \u0111i\u1ec1u ki\u1ec7n :<\/span><\/p>\n

\u201c<\/em>4. H\u00f3a \u0111\u01a1n GTGT b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ti\u1ec1n gia c\u00f4ng c\u1ee7a h\u00e0ng ho\u00e1 gia c\u00f4ng<\/em>.\u201d(T\u1ea1i Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1eeda \u0111\u1ed5i l\u00e0 \u201cH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n

1) H\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span><\/p>\n

2) Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n

3) C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh<\/span><\/p>\n

4)C\u00f3 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n

Tuy nhi\u00ean, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7 nh\u1eefng ch\u1ee9ng t\u1eeb nh\u01b0 quy \u0111\u1ecbnh \u1edf tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/span><\/p>\n

2.2 X\u1eed l\u00fd v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb<\/strong>\u00a0<\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 17, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan H\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean :<\/strong><\/span><\/p>\n

\u2013 N\u1ebfu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\u00a0c\u00f3 t\u1edd khai h\u1ea3i quan, nh\u01b0ng thi\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c<\/strong>, th\u00ec h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

\u2013 N\u1ebfu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\u00a0thi\u1ebfu t\u1edd khai h\u1ea3i quan<\/strong>\u00a0(\u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh) \u00a0th\u00ec coi nh\u01b0 h\u00e0ng ti\u00eau th\u1ee5 trong n\u01b0\u1edbc\u00a0t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 10% v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

– Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 h\u00e0ng ho\u00e1 gia c\u00f4ng chuy\u1ec3n ti\u1ebfp n\u1ebfu thi\u1ebfu m\u1ed9t trong 4 h\u1ed3 s\u01a1<\/strong>\u00a0theo quy \u0111\u1ecbnh th\u00ec\u00a0ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT thu\u1ebf \u0111\u1ea7u ra l\u00e0 10% (nh\u01b0 h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba)\u00a0 v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span>.<\/strong><\/span><\/h2>\n

3.1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/strong><\/span><\/h3>\n

T\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 2, \u0110i\u1ec3m b Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% c\u1ee7a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n

\u201cb) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\n

\u2013 C\u00f3 h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan;<\/em><\/span><\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 16, kho\u1ea3n 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u00eam v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 th\u00eam \u0111i\u1ec1u ki\u1ec7n :<\/span><\/p>\n

\u201c<\/em>4. H\u00f3a \u0111\u01a1n GTGT b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u ho\u1eb7c ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ti\u1ec1n gia c\u00f4ng c\u1ee7a h\u00e0ng ho\u00e1 gia c\u00f4ng<\/em>.\u201d(T\u1ea1i Th\u00f4ng t\u01b0 119\/2014\/TT-BTC \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1eeda \u0111\u1ed5i l\u00e0 \u201cH\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n

1) H\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf khu phi thu\u1ebf quan.<\/span><\/p>\n

2) Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n

3) C\u00f3 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n

Tuy nhi\u00ean, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7 nh\u1eefng ch\u1ee9ng t\u1eeb nh\u01b0 quy \u0111\u1ecbnh \u1edf tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/span><\/p>\n

3.2. X\u1eed l\u00fd v\u1edbi tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb<\/strong><\/span><\/h3>\n

T\u1ea1i \u0110i\u1ec1u 17, Kho\u1ea3n 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%, kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean :<\/strong><\/span><\/p>\n

\u2013 N\u1ebfu d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/strong>\u00a0nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra,nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n

\u2013 N\u1ebfu d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea5u c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, nh\u01b0ng thi\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c<\/strong>, th\u00ec coi nh\u01b0 h\u00e0ng ti\u00eau th\u1ee5 trong n\u01b0\u1edbc, doanh nghi\u1ec7p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp b\u00e0i:<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan<\/a><\/span><\/p>\n

Nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/p>\n

Nh\u1eefng n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/a><\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb<\/p>\n","protected":false},"author":7,"featured_media":6888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[693],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5536"}],"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=5536"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5536\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6888"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5536"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}