{"id":5833,"date":"2025-01-15T16:35:48","date_gmt":"2025-01-15T09:35:48","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5833"},"modified":"2025-01-17T08:50:00","modified_gmt":"2025-01-17T01:50:00","slug":"dich-vu-hoan-thue","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/?p=5833","title":{"rendered":"[:vi]D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf[:]"},"content":{"rendered":"

[:vi]<\/p>\n

\n
\"\"<\/dt>\n
D\u1ecaCH V\u1ee4 HO\u00c0N THU\u1ebe GTGT MVA VI\u1ec6T NAM NHANH CH\u00d3NG \u2013 TI\u1ebeT KI\u1ec6M \u2013 HI\u1ec6U QU\u1ea2<\/dd>\n<\/dl>\n

C\u00f3 r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p g\u1eedi \u0111\u1ebfn cho MVA v\u1ec1 v\u1ea5n \u0111\u1ec1 ho\u00e0n thu\u1ebf GTGT nh\u01b0:<\/p>\n

Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT?<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/p>\n

Th\u1eddi gian ho\u00e0n thu\u1ebf m\u1ea5t bao l\u00e2u?<\/p>\n

H\u00e3y C\u00f9ng\u00a0MVA Vi\u1ec7t Nam<\/a> Xem Chi Ti\u1ebft V\u1ec1 D\u1ecbch V\u1ee5 Ho\u00e0n Thu\u1ebf GTGT \u0111\u1ec3 qu\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5, v\u00e0 c\u00f3 nh\u1eefng l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p nh\u1ea5t nh\u00e9.<\/p>\n

I. HO\u00c0N THU\u1ebe GTGT L\u00c0 G\u00cc?<\/h3>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf t\u1ec9nh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam. Ho\u00e0n thu\u1ebf GTGT l\u00e0 vi\u1ec7c ho\u00e0n ti\u1ec1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1ea1i ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong tr\u01b0\u1eddng h\u1ee3p ti\u00eau d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf
\nH\u01a1n 3 n\u0103m ho\u1ea1t \u0111\u1ed9ng, UY DANH cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 th\u00e0nh l\u1eadp c\u00f4ng ty mang l\u1ea1i s\u1ef1 h\u00e0i l\u00f2ng h\u01a1n 500 doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. M\u1ed1i quan h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf, gi\u00fap ch\u00fang t\u00f4i c\u1eadp nh\u1eadp nhanh nh\u1ea5t nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang lu\u1eadt thu\u1ebfu hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m cho kh\u00e1ch h\u00e0ng \u0110\u1ed9i ng\u0169 nh\u00e2n vi\u00ean gi\u00e0u kinh nghi\u1ec7m, \u0111\u00e3 l\u00e0m v\u1edbi nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 doanh s\u1ed1 l\u00ean \u0111\u1ebfn 500 t\u1ef7\/ n\u0103m bi\u1ebft \u0111\u01b0\u1ee3c r\u1ee7i ro nh\u1eefng ng\u00e0nh ngh\u1ec1, ho\u00e0n thi\u1ec7n h\u1ed3 S\u01a1 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd nh\u1ea5t.<\/p>\n

II. TR\u01af\u1edcNG H\u1ee2P HO\u00c0N THU\u1ebe GTGT<\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013-BTC quy \u0111\u1ecbnh c\u00f3 9 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gtgt nh\u01b0 sau:
\n1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu C\u00f3 S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ec3 sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c sau \u00edt nh\u1ea5t b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec C\u01a0 S\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.
\n+ N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng) tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m.
\n+ Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/p>\n

2. C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh
\n+ N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong
\ngiai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m.
\n+ Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/p>\n

3. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi
\na. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb C\u00d3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u1ea3n) c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.
\nb. C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb C\u00d3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n. \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb V\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a C\u01a0 S\u1ede kinh
\ndoanh.
\nC\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb sang k\u1ef3 ti\u1ebfp theo v\u1edbi
\nc\u00e1c tr\u01b0\u1eddng h\u1ee3p:
\n+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u0103ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt
\n+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh theo lu\u1eadt
\n\u0111\u1ea7u t\u01b0
\n+ Kh\u00f4ng \u0111\u1ea3m b\u1ea3o duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng
\n+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01\/7\/2016,<\/p>\n

4. Ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u
\n+ C\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) C\u00d3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd, tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd S\u1ed1 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 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp
\ntheo.
\n+ C\u01a1 s\u1edf kinh doanh trong th\u00e1ng\/qu\u00fd v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ea3n trong n\u01b0\u1edbc th\u00ec C\u01a0
\nS\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5
\nxu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.
\n+ N\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e3 t\u00ednh ph\u00e2n b\u1ed5 nh\u01b0 tr\u00ean ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf theo th\u00e1ng\/qu\u00fd m\u00e0 k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd.<\/p>\n

L\u01afU \u00dd:<\/strong><\/p>\n

+ C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan.
\n+ C\u01a1 quan thu\u1ebf ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 130\/2016\/TT- BTC<\/p>\n

5. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng C\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh gi\u1ea3i th\u1ec3 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ph\u1ea3i truy ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

6. Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o:
\na) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i: ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua \u1edf Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.
\nb) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>\n

7. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u1ea3 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

8. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp c\u1ea3nh do c\u01a1 quan c\u00f3 th\u1ea9m
\nquy\u1ec1n n\u01b0\u1edbc ngo\u00e0i c\u1ea5p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo ng\u01b0\u1eddi khi xu\u1ea5t c\u1ea3nh . Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh.<\/p>\n

9. C\u01a1 s\u1edf kinh doanh c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/p>\n

III. Th\u1ee7 T\u1ee5c Ho\u00e0n Thu\u1ebf GTGT<\/h3>\n

B\u01b0\u1edbc 1: L\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT:
\n\u2022 Ti\u1ebfp c\u1eadn t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng v\u00e0 c\u00e1c th\u00f4ng tin\/h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c ho\u00e0n thu\u1ebf GTGT;<\/p>\n

\u2022 Ki\u1ec3m tra t\u1ed5ng th\u1ec3 h\u1ed3 s\u01a1\/ch\u1ee9ng t\u1eeb v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

\u2022 L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt v\u00e0 Lu\u1eadt thu\u1ebf GTGT;
\n\u2022 N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1edbi c\u01a1 quan thu\u1ebf;
\n\u2022 Tr\u1ef1c ti\u1ebfp giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 cung c\u1ea5p b\u1ed5 sung nh\u1eefng h\u1ed3 s\u01a1\/ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/p>\n

B\u01b0\u1edbc 2: Ki\u1ec3m tra v\u00e0 ho\u00e0n thi\u1ec7n nh\u1eefng h\u1ed3 s\u01a1\/ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh khi ho\u00e0n thu\u1ebf GTGT:
\n\u2022 Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng c\u1ee7a doanh nghi\u1ec7p;
\n\u2022 Ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai;
\n\u2022 Ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ea7u ra \u1ee9ng v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra,<\/p>\n

\u2022 Ki\u1ec3m tra to\u00e0n b\u1ed9 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n >20.000.000\u0111
\n\u2022 Ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\/b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\/b\u1ea3o c\u00e1o thu\u1ebf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf;
\n\u2022 Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c n\u1ebfu C\u00d3: H\u1ed2 S\u01a0 xu\u1ea5t nh\u1eadp kh\u1ea9u(T\u1edd khai, h\u1ee3p \u0111\u1ed3ng, Gi\u1ea5y b\u1ea3o h\u00e0ng \u0111\u1ebfn, B\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a, C\/O\u2026\u2026);
\n\u2022 Ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb\/s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\/b\u1ea3o c\u00e1o t\u00e0i ch\u00ednh\/b\u1ea3o c\u00e1o thu\u1ebf t\u1ec9nh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

B\u01b0\u1edbc 3: Gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT:
\n\u2022 Gi\u1ea3i tr\u00ecnh c\u00e1c s\u1ed1 li\u1ec7u khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT;
\n\u2022 \u0110i\u1ec1u ch\u00ednh nh\u1eefng sai s\u00f3t v\u1ec1 S\u1ed0 li\u1ec7u(n\u1ebfu c\u00f3) khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf y\u00eau c\u1ea7u;
\n\u2022 Ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c\/y\u00eau c\u1ea7u(n\u1ebfu c\u00f3) t\u1eeb C\u01a1 quan thu\u1ebf trong vi\u1ec7c ho\u00e0n thu\u1ebf GTGT;
\n\u2022 c\u00f9ng doanh nghi\u1ec7p nh\u1eadn Bi\u00ean b\u1ea3n ki\u1ec3m tra th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf trong vi\u1ec7c ho\u00e0n thu\u1ebf GTGT;
\n\u2022 Nh\u1eadn quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1eeb C\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt; Ki\u1ec3m tra Kho b\u1ea1c chuy\u1ec3n ti\u1ec1n | thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n theo Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

IV. B\u1ea3ng Gi\u00e1 Ho\u00e0n Thu\u1ebf GTGT<\/h3>\n

1. V\u1edbi \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 C\u00f3 kinh nghi\u1ec7m trong 10 n\u0103m qua, d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i Uy Danh \u0111\u00e3 gi\u00fap nhi\u1ec1u kh\u00e1ch h\u00e0ng ho\u00e0n \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf cao nh\u1ea5t. M\u1ed7i quan h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 kinh nghi\u1ec7m x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh ho\u00e0n thu\u1ebf gi\u00fap ch\u00fang t\u00f4i ho\u00e0n thu\u1ebf nhanh ch\u00f3ng trong su\u1ed1t qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf.
\nPh\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf t\u1ea1i Uy Danh s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p m\u00e0 s\u1ebd c\u00f3 m\u1ee9c ph\u00ed kh\u00e1c nhau th\u01b0\u1eddng s\u1ebd r\u01a1i v\u00e0o m\u1ee9c ph\u00ed 5% \u0111\u1ebfn 20% theo s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n cho doanh nghi\u1ec7p.
\n2. C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh
\n– N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong
\ngiai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m (12 th\u00e1ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m.
\n– Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/p>\n

C\u00d4NG TY TNHH K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N MVA VI\u1ec6T NAM \u2013 CHI NH\u00c1NH B\u1eaeC GIANG<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 02 Nh\u1eadt \u0110\u1ee9c \u2013 P. Th\u1ecd X\u01b0\u01a1ng, Tp. B\u1eafc Giang<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 \u2013 0966.670.699<\/p>\n

Zalo: 0928.81.2288<\/p>\n

Email: mvabacgiang@gmail.com<\/p>\n

Facebook: https:\/\/www.facebook.com\/mvabacgiang<\/p><\/blockquote>\n

MVA Vi\u1ec7t Nam<\/strong> l\u00e0 c\u00f4ng ty h\u00e0ng \u0111\u1ea7u trong D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n, Ki\u1ec3m To\u00e1n<\/a>, Lu\u1eadt Doanh Nghi\u1ec7p<\/a>. \u0110i\u1ec3m \u0111\u1ebfn \u0111\u00e1ng tin c\u1eady c\u1ee7a Qu\u00fd Doanh Nghi\u1ec7p.<\/p>\n

\n
\n
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MVA Vi\u1ec7t Nam \u2013 Th\u00e0nh C\u00f4ng \u0110\u1ebfn T\u1eeb S\u1ef1 Kh\u00e1c Bi\u1ec7t<\/dd>\n<\/dl>\n<\/div>\n

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

[:vi]M\u1ed1i quan h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 kinh nghi\u1ec7m x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh ho\u00e0n thu\u1ebf gi\u00fap t\u00f4i ho\u00e0n thu\u1ebf nhanh ch\u00f3ng.[:]<\/p>\n","protected":false},"author":3,"featured_media":3404,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[698],"tags":[],"class_list":["post-5833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-ke-toan"],"_links":{"self":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/posts\/5833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5833"}],"version-history":[{"count":0,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/posts\/5833\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=\/wp\/v2\/media\/3404"}],"wp:attachment":[{"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dichvuketoan.net.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}