{"id":767,"date":"2021-10-23T02:38:18","date_gmt":"2021-10-22T19:38:18","guid":{"rendered":"http:\/\/truongthanhgiang.com\/?p=767"},"modified":"2025-10-26T23:05:13","modified_gmt":"2025-10-26T16:05:13","slug":"quy-dinh-ve-thue-goc-nhin-logic","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2021\/10\/23\/quy-dinh-ve-thue-goc-nhin-logic\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf- g\u00f3c nh\u00ecn logic"},"content":{"rendered":"\n

V\u1edbi nh\u1eefng th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi vi\u1ebft xin d\u1eabn ra 9 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m t\u00ednh logic trong nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. M\u1ee5c \u0111\u00edch \u1edf \u0111\u00e2y l\u00e0 \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0i kh\u00eda c\u1ea1nh minh h\u1ecda c\u00e1c quy lu\u1eadt c\u01a1 b\u1ea3n c\u1ee7a t\u01b0 duy logic.<\/em><\/p>\n\n\n\n

\u0081 Th\u00f9 lao:<\/strong><\/p>\n\n\n\n

Giai \u0111o\u1ea1n tr\u01b0\u1edbc khi c\u00f3 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf:<\/p>\n\n\n\n

\u0110i\u1ec1u 5 Ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao 35\/2001\/PL-UBTVQH10:<\/p>\n\n\n\n

\u201cC\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p l\u1ec7nh n\u00e0y.\u201d<\/p>\n\n\n\n

\u0110i\u1ec3m 2.1 Ph\u1ea7n IV th\u00f4ng t\u01b0 BTC 81\/2004\/TT-BTC ng\u00e0y  13  th\u00e1ng  8  n\u0103m 2004:<\/p>\n\n\n\n

\u201c C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n ti\u1ec1n th\u00f9 lao t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi n\u1ed9p v\u00e0o NSNN \u0111\u1ec3 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch trang tr\u1ea3i c\u00e1c chi ph\u00ed cho vi\u1ec7c t\u1ed5 ch\u1ee9c thu n\u1ed9p thu\u1ebf v\u00e0 khen th\u01b0\u1edfng cho c\u00e1 nh\u00e2n c\u00f3 th\u00e0nh t\u00edch trong vi\u1ec7c t\u1ed5 ch\u1ee9c thu n\u1ed9p theo t\u1ef7 l\u1ec7 nh\u01b0 sau:<\/p>\n\n\n\n

+ 0,5% (n\u0103m ph\u1ea7n ng\u00e0n) \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean.<\/p>\n\n\n\n

+ 1% (m\u1ed9t ph\u1ea7n tr\u0103m) \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.\u201d<\/p>\n\n\n\n

Giai \u0111o\u1ea1n sau khi c\u00f3 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf:<\/p>\n\n\n\n

\u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf TNCN 04\/2007\/QH12:<\/p>\n\n\n\n

\u201c\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1 nh\u00e2n\u2026\u201d<\/p>\n\n\n\n

Theo c\u00f4ng v\u0103n c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh 5229\/ BTC-TCT ng\u00e0y 7  th\u00e1ng 5  n\u0103m 2008:<\/p>\n\n\n\n

\u201c\u2026t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n giao \u0111\u1ea1i l\u00fd c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNDN c\u1ee7a \u0111\u1ea1i l\u00fd l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 100% s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb v\u00e0o NSNN v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00f9 lao tr\u00edch tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf.\u201d<\/p>\n\n\n\n

C\u1ea3 2 giai \u0111o\u1ea1n \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf thu\u1ed9c v\u1ec1 c\u00e1 nh\u00e2n. Tuy nhi\u00ean c\u00f9ng m\u1ed9t hi\u1ec7n t\u01b0\u1ee3ng nh\u01b0ng quy \u0111\u1ecbnh kh\u00e1c nhau.<\/p>\n\n\n\n

D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 nh\u00ecn nh\u1eadn \u201cLu\u1eadt \u0111\u1ed3ng nh\u1ea5t\u201d c\u1ee7a t\u01b0 duy logic h\u00ecnh th\u1ee9c th\u00ec quy \u0111\u1ecbnh tr\u00ean ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o. B\u1edfi v\u00ec: M\u1ecdi t\u01b0 t\u01b0\u1edfng ph\u1ea3n \u00e1nh c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng trong c\u00f9ng m\u1ed9t quan h\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed3ng nh\u1ea5t; bi\u1ec7n ch\u1ee9ng c\u1ee7a t\u01b0 t\u01b0\u1edfng ch\u1eb3ng qua ch\u1ec9 l\u00e0 s\u1ef1 ph\u1ea3n \u1ea3nh bi\u1ec7n ch\u1ee9ng c\u1ee7a s\u1ef1 v\u1eadt hi\u1ec7n t\u01b0\u1ee3ng.<\/p>\n\n\n\n

\u0082 Ph\u1ea1t n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf qu\u00e1 h\u1ea1n<\/strong><\/p>\n\n\n\n

\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 98\/2007\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. T\u1ea1i \u0111\u00e2y kh\u00f4ng \u0111\u1ec1 c\u1eadp th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y, n\u00f3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0110i\u1ec1u 14. \u1ede \u0111i\u1ec1u n\u00e0y ng\u01b0\u1eddi ta x\u1eed s\u1ef1 nh\u01b0 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf: Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn.<\/p>\n\n\n\n

Nh\u01b0 v\u1eady trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp nh\u01b0ng ch\u01b0a h\u1ecdat \u0111\u1ed9ng kinh doanh, ch\u01b0a ph\u00e1t sinh doanh thu, qua 1 n\u0103m ch\u01b0a khai b\u00e1o thu\u1ebf s\u1ebd b\u1ecb truy thu thu\u1ebf TNDN v\u00e0 ph\u1ea1t nh\u01b0 sau:<\/p>\n\n\n\n

0 x 25% x (100% + 100%) = 0 \u0111\u1ed3ng<\/p>\n\n\n\n

X\u00e9t v\u1ec1 ma tr\u1eadn to\u00e1n th\u00ec r\u00f5 r\u00e0ng c\u00e1c ph\u1ea7n t\u1eed ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n

X\u00e9t v\u1ec1 logic, Ng\u01b0\u1eddi ta \u0111\u00e3 \u0111\u1ed3ng nh\u1ea5t h\u00f3a 2 t\u01b0 t\u01b0\u1edfng kh\u00e1c nhau. V\u00ec s\u1ed1 thu\u1ebf ph\u00e1t sinh c\u00f3 th\u1ec3 \u00e2m\/ d\u01b0\u01a1ng ho\u1eb7c b\u1eb1ng 0, kh\u00f4ng th\u1ec3 n\u00e0o xem lu\u00f4n l\u00e0 s\u1ed1 d\u01b0\u01a1ng v\u00e0 l\u1edbn h\u01a1n 0 \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n

L\u1ed7i logic n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c \u1edf Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 13\/2009\/N\u0110-CP, \u0111\u00f3 l\u00e0: \u201cPh\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.\u201d<\/p>\n\n\n\n

V\u1edbi h\u00e0nh vi n\u00eau tr\u00ean th\u00ec t\u1ed1i thi\u1ec3u ph\u1ea3i ch\u1ecbu ph\u1ea1t l\u00e0 500 ng\u00e0n \u0111\u1ed3ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i 0 \u0111\u1ed3ng k\u1ef3 l\u1ea1 nh\u01b0 v\u1eady \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n

\u0083 T\u01b0\u01a1ng \u1ee9ng v\u1ed1n thi\u1ebfu<\/strong><\/p>\n\n\n\n

Theo h\u01b0\u1edbng d\u1eabn th\u00f4ng t\u01b0 BTC 130\/2008 v\u00e0 123\/2012 v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN:<\/p>\n\n\n\n

\u201cChi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh.\u201d<\/p>\n\n\n\n

\u0110i\u1ec1u n\u00e0y ch\u01b0a tu\u00e2n th\u1ee7 \u201cLu\u1eadt b\u00e0i trung\u201d c\u1ee7a t\u01b0 duy logic. Theo lu\u1eadt n\u00e0y, v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, trong c\u00f9ng m\u1ed9t quan h\u1ec7 m\u00e0 c\u00f3 hai ph\u00e1n \u0111o\u00e1n ph\u1ee7 \u0111\u1ecbnh nhau, th\u00ec ch\u00fang kh\u00f4ng th\u1ec3 c\u00f9ng \u0111\u00fang ho\u1eb7c c\u00f9ng sai, m\u1ed9t trong hai ph\u00e1n \u0111o\u00e1n ph\u1ea3i \u0111\u00fang, ph\u00e1n \u0111o\u00e1n kia sai, kh\u00f4ng c\u00f3 c\u00e1i th\u1ee9 ba.<\/p>\n\n\n\n

Tuy nhi\u00ean th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng, c\u01a1 quan thu\u1ebf \u0111\u00e3 v\u1eadn d\u1ee5ng kh\u00e1 t\u00f9y ti\u1ec7n, cho ra nhi\u1ec1u k\u1ebft qu\u1ea3 ph\u00e1n \u0111o\u00e1n kh\u00e1c nhau.<\/p>\n\n\n\n

Ph\u00e1n \u0111o\u00e1n th\u1ee9 1:<\/p>\n\n\n\n

Ph\u1ea7n v\u1ed1n c\u00f2n thi\u1ebfu l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a v\u1ed1n thi\u1ebfu\/ v\u1ed1n \u0111i\u1ec1u l\u1ec7, l\u1ea5y t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m n\u00e0y l\u00e0m h\u1ec7 s\u1ed1 g\u00f3c kh\u00f4ng \u0111\u1ed5i, v\u1eady h\u00e0m s\u1ed1 chi ph\u00ed vay s\u1ebd c\u00f3 bi\u00ean \u0111\u1ed9 dao \u0111\u1ed9ng r\u1ea5t l\u1edbn khi c\u00f3 thay \u0111\u1ed5i v\u1ed1n vay trong n\u0103m. Xem x\u00e9t t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m:<\/p>\n\n\n\n

[s\u1ed1 v\u1ed1n thi\u1ebfu]= [s\u1ed1 \u0111\u0103ng k\u00fd]- [s\u1ed1 \u0111\u00e3 g\u00f3p]<\/p>\n\n\n\n

[t\u1ef7 l\u1ec7 v\u1ed1n thi\u1ebfu]= [s\u1ed1 v\u1ed1n thi\u1ebfu]\/ [s\u1ed1 v\u1ed1n \u0111\u0103ng k\u00fd]<\/p>\n\n\n\n

[chi ph\u00ed l\u00e3i \u0111i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb] = [t\u1ef7 l\u1ec7 v\u1ed1n thi\u1ebfu] x [t\u1ed5ng l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong n\u0103m]<\/p>\n\n\n\n

K\u1ebft qu\u1ea3 cho th\u1ea5y:<\/p>\n\n\n\n

Khi v\u1ed1n thi\u1ebfu \u00b3 V\u1ed1n vay \u00de Lo\u1ea1i tr\u1eeb m\u1ed9t ph\u1ea7n chi ph\u00ed vay<\/p>\n\n\n\n

Khi v\u1ed1n thi\u1ebfu  < V\u1ed1n vay \u00de Lo\u1ea1i tr\u1eeb chi ph\u00ed vay r\u1ea5t l\u1edbn (ph\u00e1n \u0111o\u00e1n n\u00e0y kh\u00f3 ch\u1ea5p nh\u1eadn)<\/p>\n\n\n\n

Ph\u00e1n \u0111o\u00e1n th\u1ee9 2:<\/p>\n\n\n\n

V\u1ed1n thi\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1edfi kho\u1ea3n \u0111i vay, nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch, c\u00f4ng c\u1ee5 nh\u00e0 n\u01b0\u1edbc s\u1ebd \u0111i\u1ec1u ti\u1ebft, b\u1eb1ng c\u00e1ch: Kh\u00f4ng ch\u1ea5p nh\u1eadn chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n (ngu\u1ed3n t\u00e0i tr\u1ee3) c\u1ee7a kho\u1ea3n n\u00e0y khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n

H\u00e0m bi\u1ec3u di\u1ec5n chi ph\u00ed s\u1ebd l\u00e0 h\u00e0m \u0111\u1ed3ng bi\u1ebfn nh\u01b0ng h\u1ec7 s\u1ed1 g\u00f3c kh\u00f4ng \u0111\u1ed5i (ph\u1ea7n v\u1ed1n thi\u1ebfu). Lo\u1ea1i tr\u1eeb chi ph\u00ed theo c\u00e1ch n\u00e0y s\u1ebd r\u1ea5t ph\u1ee9c t\u1ea1p, v\u00ec trong k\u1ef3 c\u00e1c kho\u1ea3n vay ph\u00e1t sinh t\u0103ng gi\u1ea3m bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c, ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t v\u00e0 t\u00ednh to\u00e1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e3i \u0111i vay.<\/p>\n\n\n\n

[s\u1ed1 v\u1ed1n thi\u1ebfu]= [s\u1ed1 \u0111\u0103ng k\u00fd]- [s\u1ed1 \u0111\u00e3 g\u00f3p]<\/p>\n\n\n\n

Khi v\u1ed1n thi\u1ebfu \u00b3 V\u1ed1n vay \u00de Lo\u1ea1i tr\u1eeb chi ph\u00ed vay to\u00e0n ph\u1ea7n<\/p>\n\n\n\n

Khi v\u1ed1n thi\u1ebfu < V\u1ed1n vay \u00de Lo\u1ea1i tr\u1eeb chi ph\u00ed m\u1ed9t ph\u1ea7n trong t\u1ed5ng chi ph\u00ed vay ph\u00e1t sinh c\u1ea3 n\u0103m.<\/p>\n\n\n\n

Ph\u00e1n \u0111o\u00e1n th\u1ee9 3:<\/p>\n\n\n\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n \u0111i vay, ng\u01b0\u1eddi ta xem x\u00e9t:<\/p>\n\n\n\n

<\/a>[s\u1ed1 v\u1ed1n thi\u1ebfu]= [s\u1ed1 \u0111\u0103ng k\u00fd]- [s\u1ed1 \u0111\u00e3 g\u00f3p]<\/a><\/p>\n\n\n\n

[t\u1ef7 l\u1ec7 v\u1ed1n thi\u1ebfu]= [s\u1ed1 v\u1ed1n thi\u1ebfu]\/ [s\u1ed1 \u0111\u0103ng k\u00fd]<\/p>\n\n\n\n

[chi ph\u00ed l\u00e3i \u0111i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb]= S [l\u00e3i \u0111i vay t\u1eebng l\u1ea7n] x [t\u1ef7 l\u1ec7 v\u1ed1n thi\u1ebfu t\u1eebng th\u1eddi \u0111i\u1ec3m]<\/p>\n\n\n\n

Ph\u00e1n \u0111o\u00e1n th\u1ee9 4:<\/p>\n\n\n\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n \u0111i vay, ng\u01b0\u1eddi ta xem x\u00e9t:<\/p>\n\n\n\n

[s\u1ed1 v\u1ed1n thi\u1ebfu]= [s\u1ed1 \u0111\u0103ng k\u00fd]- [s\u1ed1 \u0111\u00e3 g\u00f3p]<\/p>\n\n\n\n

N\u1ebfu [s\u1ed1 v\u1ed1n thi\u1ebfu] \u00b3 [v\u1ed1n \u0111i vay] \u00de Lo\u1ea1i tr\u1eeb chi ph\u00ed vay to\u00e0n ph\u1ea7n l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m cho \u0111\u1ebfn khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ed1n g\u00f3p ti\u1ebfp theo<\/p>\n\n\n\n

N\u1ebfu [s\u1ed1 v\u1ed1n thi\u1ebfu] < [V\u1ed1n vay] \u00de so s\u00e1nh \u0111\u1ec3 x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y:<\/p>\n\n\n\n

[ch\u00eanh l\u1ec7ch]= [v\u1ed1n vay]- [v\u1ed1n thi\u1ebfu]<\/p>\n\n\n\n

[chi ph\u00ed l\u00e3i \u0111i vay \u0111\u01b0\u1ee3c tr\u1eeb]= [l\u00e3i \u0111i vay ph\u00e1t sinh do kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y]<\/p>\n\n\n\n

\u0084<\/strong> Ch\u1ebf \u0111\u1ed9 thai s\u1ea3n<\/strong><\/p>\n\n\n\n

Ng\u00e0y 19\/06\/2012 T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 ban h\u00e0nh c\u00f4ng v\u0103n 2139\/TCT-TNCN, h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Trong \u0111\u00f3 kh\u1eb3ng \u0111\u1ecbnh \u201cKho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n do b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 thay l\u01b0\u01a1ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/p>\n\n\n\n

Ng\u00e0y 24\/9\/2012 T\u1ed5ng c\u1ee5c thu\u1ebf l\u1ea1i ban h\u00e0nh c\u00f4ng v\u0103n 3367\/TCT-TNCN, h\u01b0\u1edfng d\u1eabn tr\u00e1i ng\u01b0\u1ee3c: \u201cM\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb qu\u1ef9 BHXH \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u00ea TNCN\u201d.<\/p>\n\n\n\n

Nh\u01b0 v\u1eady, trong kho\u1ea3ng th\u1eddi gian 3 th\u00e1ng, c\u00f9ng 1 c\u01a1 quan ban h\u00e0nh, c\u00f9ng 1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh, c\u00f9ng 1 quan h\u1ec7, c\u00f9ng ho\u00e0n c\u1ea3nh l\u1ecbch s\u1eed, nh\u01b0ng l\u1ea1i c\u00f3 2 quy \u0111\u1ecbnh kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y vi ph\u1ea1m \u201cLu\u1eadt phi m\u00e2u thu\u1eabn\u201d c\u1ee7a t\u01b0 duy logic.<\/p>\n\n\n\n

\u0085<\/strong> Th\u1eddi h\u1ea1n<\/strong><\/p>\n\n\n\n

V\u1ea5n \u0111\u1ec1 1: Th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ed9p h\u1ed3 s\u01a1, n\u1ed9p ti\u1ec1n thu\u1ebf) \u0111\u01b0\u1ee3c t\u00ednh theo ng\u00e0y t\u1ef1 nhi\u00ean (th\u1eddi gian th\u1ef1c); nh\u01b0ng tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi ph\u00eda c\u01a1 quan thu\u1ebf (vi\u00ean ch\u1ee9c thu\u1ebf) th\u00ec \u0111\u01b0\u1ee3c t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c (t\u1ee9c l\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb nh\u1eefng ng\u00e0y ngh\u1ec9 l\u1ec5).<\/p>\n\n\n\n

C\u00f9ng \u1ee9ng x\u1eed v\u1ec1 1 h\u1ed3 s\u01a1 thu\u1ebf, nh\u01b0ng ngh\u0129a v\u1ee5 c\u1ee7a m\u1ed7i b\u00ean v\u1ec1 th\u1eddi h\u1ea1n l\u1ea1i kh\u00e1c nhau. Suy ra s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1edbn h\u01a1n s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf. Lu\u1eadt \u0111\u1ed3ng nh\u1ea5t n\u00ean \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i \u1edf \u0111\u00e2y.<\/p>\n\n\n\n

V\u1ea5n \u0111\u1ec1 2: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf n\u0103m: Kho\u1ea3n 4.3.2 M\u1ee5c III Th\u00f4ng t\u01b0 81\/2004\/TT-BTC:<\/p>\n\n\n\n

\u201cTh\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 28\/2 n\u0103m sau\u201d<\/p>\n\n\n\n

\u0110i\u1ec3m 3 Kho\u1ea3n 1 M\u1ee5c IV Ph\u1ea7n D Th\u00f4ng t\u01b0 128\/2003\/TT-BTC:<\/p>\n\n\n\n

\u201c…ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 90 ng\u00e0y…\u201d<\/p>\n\n\n\n

Nh\u01b0 v\u1eady, c\u00f9ng l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n n\u0103m, c\u00f9ng giai \u0111o\u1ea1n l\u1ecbch s\u1eed v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng c\u00f3 th\u1eddi h\u1ea1n kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c t\u1eeb khi Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ra \u0111\u1eddi v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n

\u0086<\/strong> Thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/strong><\/p>\n\n\n\n

\u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/p>\n\n\n\n

\u201cC\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng\u201d.<\/p>\n\n\n\n

\u0110i\u1ec3m 1.3.b M\u1ee5c III Ph\u1ea7n B Th\u00f4ng t\u01b0 129\/2008\/TT-BTC:<\/p>\n\n\n\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o: C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o. 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…<\/p>\n\n\n\n

Kho\u1ea3n 15 \u0110i\u1ec1u 4 Ch\u01b0\u01a1ng I Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng:<\/p>\n\n\n\n

\u201cCung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n qua t\u00e0i kho\u1ea3n l\u00e0 vi\u1ec7c cung \u1ee9ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n; th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thanh to\u00e1n s\u00e9c, l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m chi, nh\u1edd thu, u\u1ef7 nhi\u1ec7m thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u01b0 t\u00edn d\u1ee5ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00e1c cho kh\u00e1ch h\u00e0ng th\u00f4ng qua t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng.\u201d<\/p>\n\n\n\n

Kh\u00e1i ni\u1ec7m l\u00e0 h\u00ecnh th\u1ee9c t\u01b0 duy ph\u1ea3n \u00e1nh s\u1ef1 v\u1eadt ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u00ednh s\u1ef1 v\u1eadt \u1ea5y, kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 m\u00f4 t\u1ea3 thu\u1ea7n t\u00fay v\u1ec1 s\u1ef1 v\u1eadt, c\u0169ng kh\u00f4ng ph\u1ea3i l\u00e0 h\u00ecnh \u1ea3nh c\u1ee7a s\u1ef1 v\u1eadt.<\/p>\n\n\n\n

Kh\u00e1i ni\u1ec7m v\u1ec1 s\u1ef1 v\u1eadt\/ hi\u1ec7n t\u01b0\u1ee3ng n\u00e0o \u0111\u00f3 ch\u00ednh l\u00e0 nh\u1eefng hi\u1ec3u bi\u1ebft c\u1ee7a con ng\u01b0\u1eddi v\u1ec1 nh\u1eefng thu\u1ed9c t\u00ednh b\u1ea3n ch\u1ea5t c\u1ee7a s\u1ef1 v\u1eadt\/ hi\u1ec7n t\u01b0\u1ee3ng \u0111\u00f3.<\/p>\n\n\n\n

N\u1ed9i h\u00e0m c\u1ee7a kh\u00e1i ni\u1ec7m l\u00e0 t\u1eadp h\u1ee3p nh\u1eefng thu\u1ed9c t\u00ednh b\u1ea3n ch\u1ea5t c\u1ee7a s\u1ef1 v\u1eadt\/ hi\u1ec7n t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong kh\u00e1i ni\u1ec7m.<\/p>\n\n\n\n

\u201cthanh to\u00e1n qua ng\u00e2n h\u00e0ng\u201d \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong 2 lu\u1eadt n\u00eau tr\u00ean c\u00f3 n\u1ed9i h\u00e0m kh\u00f4ng gi\u1ed1ng nhau, do \u0111\u00f3 vi\u1ec7c gi\u1ea3i th\u00edch t\u1eeb ng\u1eef c\u1ee7a 2 lu\u1eadt c\u0169ng kh\u00e1c nhau. Ch\u00ednh \u0111i\u1ec1u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t n\u00e0y \u0111\u00e3 khi\u1ebfn cho nhi\u1ec1u ng\u01b0\u1eddi b\u1ee9c x\u00fac.<\/p>\n\n\n\n

\u0110\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i logic tr\u00ean, B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n 10220\/BTC-TCT ng\u00e0y 20 th\u00e1ng 7 n\u0103m 2009.<\/p>\n\n\n\n

\u0087<\/strong> T\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n

M\u1ee5c I v\u00e0 II c\u1ee7a ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 24\/2000\/N\u0110-CP:<\/p>\n\n\n\n

\u201cS\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u t\u1eeb 80% s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean;<\/p>\n\n\n\n

S\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u t\u1eeb 50% s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.\u201d<\/p>\n\n\n\n

M\u1ee5c III Danh m\u1ee5c A Ngh\u1ecb \u0111\u1ecbnh 164\/2003\/N\u0110-CP:<\/p>\n\n\n\n

\u201cD\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1 c\u00f3 m\u1ee9c xu\u1ea5t kh\u1ea9u \u0111\u1ea1t gi\u00e1 tr\u1ecb tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n trong n\u0103m t\u00e0i ch\u00ednh.\u201d<\/p>\n\n\n\n

V\u1eady \u201ct\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u\u201d l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, nh\u01b0ng n\u00f3 l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ti\u00eau ch\u00ed kh\u00e1c nhau, \u0111\u00f3 l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m v\u00e0<\/p>\n\n\n\n

gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a. \u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec1u c\u00f3 th\u1ec3 xem ch\u01b0a logic l\u1eafm, nh\u01b0ng kh\u00f4ng \u201c\u0111\u00e1\u201d nhau gi\u1eefa 2 quy \u0111\u1ecbnh n\u00e0y v\u00ec th\u1eddi hi\u1ec7u v\u0103n b\u1ea3n kh\u00e1c nhau.<\/p>\n\n\n\n

\u0088<\/strong> Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n\n\n\n

\u0110i\u1ec3m 2.2 M\u1ee5c I Ph\u1ea7n B Th\u00f4ng t\u01b0 84\/2008\/TT-BTC:<\/p>\n\n\n\n

\u201cTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.\u201d<\/p>\n\n\n\n

C\u00f4ng v\u0103n c\u1ee5c thu\u1ebf B\u00ecnh D\u01b0\u01a1ng s\u1ed1 66 ng\u00e0y 25\/7\/2012 c\u00f2n b\u1ed5 sung: … th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp.<\/p>\n\n\n\n

Nh\u01b0 v\u1eady \u201ctr\u1ea3\u201d v\u00e0 \u201cnh\u1eadn\u201d c\u00f3 th\u1ec3 r\u01a1i v\u00e0o 2 ng\u00e0y kh\u00e1c nhau, 2 th\u00e1ng kh\u00e1c nhau, th\u1eadm ch\u00ed 2 n\u0103m kh\u00e1c nhau.<\/p>\n\n\n\n

M\u1ed9t ti\u00eau ch\u00ed ho\u00e0n to\u00e0n tr\u00e1i ng\u01b0\u1ee3c b\u00ean tr\u00ean khi x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m- \u0111\u00f3 l\u00e0 c\u0103n c\u1ee9 ngu\u1ed3n g\u1ed1c:<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 BTC 160\/2009, t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u00f3 c\u00e2u \u201c…kh\u00f4ng ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m chi tr\u1ea3\u201d.<\/p>\n\n\n\n

C\u00f4ng v\u0103n c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf 451\/TCT-TNCN ng\u00e0y 8\/2\/2010, h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2009 th\u00ec c\u00f3 nhi\u1ec1u kho\u1ea3n c\u0103n c\u1ee9 v\u00e0o ngu\u1ed3n g\u1ed1c thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m (c\u00f3 th\u1ec3 do x\u1eed l\u00fd h\u1eadu qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i lu\u1eadt m\u1edbi cho n\u00ean ch\u01b0a logic trong quy \u0111\u1ecbnh).<\/p>\n\n\n\n

\u0089<\/strong> H\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung<\/strong><\/p>\n\n\n\n

Th\u00f4ng t\u01b0 BTC 60\/2007, ban h\u00e0nh 132 m\u1eabu bi\u1ec3u.<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 BTC 28\/2011, t\u0103ng c\u01b0\u1eddng th\u00eam, t\u1ed5ng c\u1ed9ng l\u00e0 172 m\u1eabu bi\u1ec3u.<\/p>\n\n\n\n

C\u00e1c m\u1eabu n\u00e0y d\u00f9ng \u0111\u1ec3 ch\u1ee9a \u0111\u1ef1ng n\u1ed9i dung c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n\n\n\n

Ph\u1ea7n m\u1ec1m HTKK thu\u1ebf l\u00e0m nhi\u1ec7m v\u1ee5 chuy\u1ec3n t\u1ea3i c\u00e1c m\u1eabu n\u00eau tr\u00ean \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p khai thu\u1ebf qua m\u1ea1ng internet.<\/p>\n\n\n\n

C\u00f3 \u0111i\u1ec1u tr\u1edb tr\u00eau l\u00e0, Doanh nghi\u1ec7p khai b\u1eb1ng gi\u1ea5y th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn (do kh\u00f4ng c\u00f3 m\u00e3 v\u1ea1ch), m\u00e0 khai qua m\u1ea1ng th\u00ec l\u1ea1i kh\u00f4ng \u0111\u1ee7 m\u1eabu c\u1ea7n d\u00f9ng, ho\u1eb7c c\u00f3 nh\u01b0ng b\u1ecb l\u1ed7i. Ngo\u00e0i ra, trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh ph\u1ee7 trong m\u1ed9t giai \u0111o\u1ea1n n\u00e0o \u0111\u00f3 c\u00f3 s\u1ef1 \u0111i\u1ec1u ti\u1ebft ch\u00ednh s\u00e1ch thu\u1ebf; HTKK ch\u01b0a chu\u1ea9n b\u1ecb k\u1ecbp, l\u00e0m cho vi\u1ec7c \u00e1p d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p c\u00e0ng tr\u1edf n\u00ean b\u1ecb \u0111\u1ed9ng… \u0110\u00e2y c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 logic m\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan khi \u0111\u1eb7t ra quy \u0111\u1ecbnh c\u1ea7n quan t\u00e2m.<\/p>\n\n\n\n

(Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, 12\/11\/2012)<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u1edbi nh\u1eefng th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi vi\u1ebft xin d\u1eabn ra 9 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m t\u00ednh logic trong nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. M\u1ee5c \u0111\u00edch \u1edf \u0111\u00e2y l\u00e0 \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0i kh\u00eda c\u1ea1nh minh h\u1ecda c\u00e1c quy lu\u1eadt c\u01a1 b\u1ea3n c\u1ee7a t\u01b0 duy logic. […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-767","post","type-post","status-publish","format-standard","hentry","category-doi-song"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=767"}],"version-history":[{"count":1,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/767\/revisions"}],"predecessor-version":[{"id":768,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/767\/revisions\/768"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}