{"id":9181,"date":"2015-08-15T16:31:00","date_gmt":"2015-08-15T16:31:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9181"},"modified":"2015-08-24T01:53:35","modified_gmt":"2015-08-24T01:53:35","slug":"tien-thue-nha-cho-nguoi-lao-dong-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9181","title":{"rendered":"Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-9240\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/news_1419308483-300x200.jpg\" alt=\"Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"299\" height=\"199\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/news_1419308483-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/news_1419308483.jpg 550w\" sizes=\"(max-width: 299px) 100vw, 299px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u1ed5n \u0111\u1ecbnh n\u01a1i \u0103n \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, Doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 ph\u1ee5 c\u1ea5p ti\u1ec1n nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng . Kho\u1ea3n ph\u1ee5 c\u1ea5p ti\u1ec1n nh\u00e0 n\u00e0y, c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng? <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 4<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\"> Th\u00f4ng t\u01b0 96\/2015\/TT-BTC\u00a0 <\/a><\/strong>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a><\/strong>quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd<\/em> <em>h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1ead<\/em><em>p ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu<\/strong>\u00a0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed ti\u1ec1n\u00a0nh\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>3. Thu\u1ebf GTGT<\/strong><\/span><\/p>\n<p>\u0110i\u1ec1u 14, kho\u1ea3n 15 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u00f3 quy\u00a0\u0111\u1ecbnh :<\/p>\n<p><em>&#8220;15. C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p:<\/em><\/p>\n<p><em>&#8211; Ho\u00e1 \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng ho\u00e1 \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT);<\/em><\/p>\n<p><em>&#8211; Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n;<\/em><\/p>\n<p><em>&#8211; Ho\u00e1 \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u n\u00e0y);&#8221;<\/em><\/p>\n<p>Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, ho\u00e1\u00a0\u0111\u01a1n thu\u00ea nh\u00e0, n\u1ebfu mang t\u00ean c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng,\u00a0\u0111\u1ec3 ph\u1ee5c v\u1ee5 sinh ho\u1ea1t cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng, th\u00ec kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 11, Kho\u1ea3n 2<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\"> Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft \u0111.1 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0<\/em><em>, <\/em><em>\u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf<\/em> <em>do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf <\/em><em>ph\u00e1t sinh <\/em><em>(ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n nh\u00e0 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec \u00a0chi ph\u00ed ti\u1ec1n nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>V\u00ed d\u1ee5 1:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho \u00f4ng A\u00a0l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u00ea nh\u00e0 doanh nghi\u1ec7p tr\u1ea3 thay cho \u00f4ng A\u00a0l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00f4ng A l\u00e0 :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10 x 15% = 1,5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu \u00a0nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00f4ng A l\u00e0 :<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 10 tr + 1.5 tr = 11.5 tr<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea7n ti\u1ec1n nh\u00e0 v\u01b0\u1ee3t qu\u00e1 15 % thu nh\u1eadp l\u00e0 0,5 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>V\u00ed d\u1ee5 2:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng net cho \u00f4ng A l\u00e0\u00a010,235 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng. \u00d4ng A kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n nh\u00e0 doanh nghi\u1ec7p tr\u1ea3 thay cho \u00f4ng A l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp quy \u0111\u1ed5i ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0 l\u00e0 10,235 \u2013 9 = 1,235 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0 l\u00e0: 1\/0.95 = 1,3 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0: 1,3 + 9 = 10,3 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">15% chi ph\u00ed ti\u1ec1n nh\u00e0 l\u00e0: 10,3 x 15% = 1,545 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1,545 tri\u1ec7u \u0111\u1ed3ng. Ph\u1ea7n ti\u1ec1n nh\u00e0 v\u01b0\u1ee3t qu\u00e1 15% thu nh\u1eadp l\u00e0 0.455 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>4. H\u1ea1ch to\u00e1n<\/strong><\/span><\/p>\n<p><strong>V\u00ed d\u1ee5 1:<\/strong><\/p>\n<p>Khi tr\u1ea3 ti\u1ec1n nh\u00e0, ghi:<\/p>\n<p>N\u1ee3 TK 334 : 1,5 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/p>\n<p>N\u1ee3 TK 642 : 0,5 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/p>\n<p style=\"padding-left: 30px;\">C\u00f3 TK 111, 112 : 2 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/p>\n<p>Cu\u1ed1i k\u1ef3, tr\u00edch qu\u1ef9 l\u01b0\u01a1ng ti\u1ec1n nh\u00e0:<\/p>\n<p>N\u1ee3 TK 642 : 1,5 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/p>\n<p style=\"padding-left: 30px;\">C\u00f3 TK 334 : 1,5 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/p>\n<p><strong>V\u00ed d\u1ee5 2:<\/strong><\/p>\n<p>Khi tr\u1ea3 ti\u1ec1n nh\u00e0, ghi:<\/p>\n<p>N\u1ee3 TK 334 : 1,545 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>N\u1ee3 TK 642 : 0.455 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"padding-left: 30px;\">C\u00f3 TK 111, 112 : 2 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/p>\n<p>Cu\u1ed1i k\u1ef3, tr\u00edch qu\u1ef9 l\u01b0\u01a1ng ti\u1ec1n nh\u00e0:<\/p>\n<p>N\u1ee3 TK 642 : 1,545 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"padding-left: 30px;\">C\u00f3 TK 334 : 1,545 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chi-dam-hieu-hi-cho-nguoi-lao-dong-tinh-thue-nhu-the-nao\/\">Chi\u00a0\u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C<a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-bi-khong-che-muc-duoc-tru-khi-tinh-thue-tndn\/\">\u00e1c kho\u1ea3n chi b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u1ed5n \u0111\u1ecbnh n\u01a1i \u0103n \u1edf cho NL\u0110, Doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 ph\u1ee5 c\u1ea5p ti\u1ec1n nh\u00e0 cho NL\u0110<\/p>\n","protected":false},"author":7,"featured_media":10172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1094],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9181"}],"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=9181"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9181\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10172"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9181"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}