{"id":6266,"date":"2015-08-05T09:02:56","date_gmt":"2015-08-05T09:02:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6266"},"modified":"2015-08-12T09:46:32","modified_gmt":"2015-08-12T09:46:32","slug":"dieu-kien-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6266","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6285 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau-300x178.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u- \u1ea3nh ch\u00ednh\" width=\"300\" height=\"178\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau-300x178.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau.jpg 434w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ea7n th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea5u.<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n Centax<\/a> xin chia <strong>\u0110i\u1ec1u ki\u1ec7n 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<\/strong> \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh T\u1ea1i \u0110i\u1ec1u 16 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-size: 14pt; color: #000000;\">1. H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u<\/span><br \/>\n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c b\u1ea1n l\u01b0u \u00fd v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. V\u1edbi tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng h\u00e0ng h\u00f3a: <\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Ph\u1ea3i c\u00f3 H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a, gia c\u00f4ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. V\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u:<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Ph\u1ea3i c\u00f3 H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 Bi\u00ean b\u1ea3n thanh l\u00fd H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c ho\u1eb7c Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 gi\u1eefa B\u00ean \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c c\u00f3 ghi r\u00f5:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m, gi\u00e1 tr\u1ecb h\u00e0ng \u1ee7y th\u00e1c \u0111\u00e3 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1, ng\u00e0y, s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1, ng\u00e0y, s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u thanh to\u00e1n cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1, ng\u00e0y t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3ng g\u00f3i c\u1ee9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c v\u1ec1 t\u1edd khai h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan g\u1ed3m:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed (C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn b\u00ean mua \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m xu\u1ea5t kh\u1ea9u qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t g\u1ed3m: l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay).<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>\u00a03.\u00a0<\/strong><strong>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3, ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i thanh to\u00e1n ti\u1ec1n h\u00e0ng xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng cho b\u00ean \u1ee7y th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean \u1ee7y th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 vi\u1ec7c thanh to\u00e1n nh\u01b0 tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c coi nh\u01b0 thanh to\u00e1n qua Ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 7 \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 16 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea5u nh\u01b0 sau: (Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u01b0 tr\u00ea. N\u1ebfu thi\u1ebfu ch\u1ee9ng t\u1eeb th\u00ec quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT s\u1ebd nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-thue-gtgt-voi-hang-hoa-dich-vu-xuat-khau-thieu-chung-tu\/\">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<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-nhap-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/6288\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-nguyen-tac-khau-tru-thue-gia-tri-gia-tang-dau-vao\/\">C\u00e1c nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ea7n th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea5u. K\u1ebf to\u00e1n Centax xin chia \u0110i\u1ec1u ki\u1ec7n 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 \u1edf..<\/p>\n","protected":false},"author":7,"featured_media":7756,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[789,790,791],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6266"}],"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=6266"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6266\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7756"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6266"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}