V\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00f4i c\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t cho c\u00e1c \u0111\u1ed3ng nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u201cthi\u1ec7n c\u1ea3m\u201d h\u01a1n \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh hi\u1ec7n t\u1ea1i, tr\u00e1nh s\u1ef1 hi\u1ec3u l\u1ea7m gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn do thi\u1ebfu th\u00f4ng tin…<\/p>\n\n\n\n
Trong t\u00e1c nghi\u1ec7p \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 c\u00f4ng \u0111o\u1ea1n ho\u1eb7c b\u1ed9 ph\u1eadn tham gia, tuy nhi\u00ean trong gi\u1edbi h\u1ea1n b\u00e0i n\u00e0y, ch\u1ec9 gi\u1edbi thi\u1ec7u v\u00e0i b\u1ed9 ph\u1eadn ti\u00eau bi\u1ec3u nh\u01b0 sau:<\/p>\n\n\n\n
H\u00e3y nh\u00ecn, B\u1ed9 ph\u1eadn l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/em><\/p>\n\n\n\n Ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng l\u1ea5y ch\u00ednh s\u00e1ch thu\u1ebf l\u00e0m c\u01a1 s\u1edf n\u1ed9i dung c\u1ee7a d\u1ecbch v\u1ee5- m\u1eb7c d\u00f9 n\u00f3 ch\u1ec9 l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed thu\u1ebf hi\u1ec7n h\u00e0nh trong c\u1ea3 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ng\u01b0\u1eddi ta kh\u00f4ng \u0111\u1eb7t n\u1eb7ng th\u1eadm ch\u00ed l\u00e3ng qu\u00ean \u0111i ch\u1ebf \u0111\u1ed9 v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. B\u1edfi l\u1ebd, c\u00f3 nhi\u1ec1u kh\u00e1ch h\u00e0ng h\u1ea7u nh\u01b0 ch\u1ec9 quan t\u00e2m \u0111\u1ebfn c\u00e1c b\u00e1o c\u00e1o cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf, trong \u0111\u00f3 ch\u1ee9a \u0111\u1ef1ng th\u00f4ng tin s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p bao nhi\u00eau; kh\u00f4ng s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e2n t\u00edch \u0111\u1ecbnh h\u01b0\u1edbng ho\u1eb7c \u0111\u1eb7t ra k\u1ebf ho\u1ea1ch; ng\u00f2ai ra kh\u00e1ch h\u00e0ng c\u00f2n quan t\u00e2m ho\u00e0n thu\u1ebf GTGT. \u0110\u00f3 c\u0169ng l\u00e0 1 trong nh\u1eefng nguy\u00ean nh\u00e2n khi\u1ebfn nh\u00e2n vi\u00ean ng\u1ed9 nh\u1eadn khi l\u00e0m vi\u1ec7c v\u1edbi kh\u00e1ch h\u00e0ng, sai s\u00f3t SSKT, th\u1eadm ch\u00ed sai do c\u1ed1 t\u00ecnh c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n (t\u1ef1 cho r\u1eb1ng kh\u00f4ng quan tr\u1ecdng, kh\u00f4ng ai ki\u1ec3m tra, kh\u00f4ng ai quan t\u00e2m\u2026).<\/p>\n\n\n\n D\u1eabu v\u1eady, c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n l\u00e0m cho ng\u01b0\u1eddi ta kh\u00f3 m\u00e0 y\u00ean \u1ed5n, ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u \u00e1p l\u1ef1c, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n – \u00c1p l\u1ef1c ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n: tr\u00e1ch nhi\u1ec7m hi\u1ec7n t\u1ea1i v\u00e0 c\u1ea3 t\u01b0\u01a1ng lai, s\u1ea3n ph\u1ea9m g\u1eafn li\u1ec1n v\u1edbi t\u00e1c gi\u1ea3, l\u00e0m vi\u1ec7c ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 l\u01b0\u01a1ng t\u00e2m ngh\u1ec1 nghi\u1ec7p;<\/p>\n\n\n\n – \u00c1p l\u1ef1c t\u1eeb nhi\u1ec1u ph\u00eda: tr\u01b0\u1edbc m\u1eaft l\u00e0 ph\u1ea3i k\u1ecbp ti\u1ebfn \u0111\u1ed9 cho kh\u00e1ch h\u00e0ng, k\u1ecbp ti\u1ebfn \u0111\u1ed9 \u0111\u1ec3 b\u00e1o c\u00e1o c\u00f4ng vi\u1ec7c cho Cty, \u0111\u1ea3m b\u1ea3o \u00edt\/ kh\u00f4ng c\u00f3 sai s\u00f3t khi b\u00e1o c\u00e1o thu\u1ebf, gi\u1ea3i tr\u00ecnh thu\u1ebf (ngo\u00e0i ra c\u00f2n b\u1ecb b\u1eaft b\u1ebb\u2026), gi\u1ea3i tr\u00ecnh cho ki\u1ec3m to\u00e1n;<\/p>\n\n\n\n – \u00c1p l\u1ef1c t\u1eeb t\u01b0 t\u01b0\u1edfng: c\u00f3 th\u1ec3 m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o c\u00f3 t\u01b0 t\u01b0\u1edfng ch\u1ee7 \u0111\u1ea1o v\u00e0 quan \u0111i\u1ec3m ri\u00eang, \u0111\u01b0\u01a1ng nhi\u00ean kh\u00f4ng nh\u1ea5t qu\u00e1n, v\u1eady l\u00e0m sao gi\u1ea3i tr\u00ecnh cho \u1ed5n th\u1ecfa \u0111\u00e2y.<\/p>\n\n\n\n H\u00e3y nh\u00ecn, B\u1ed9 ph\u1eadn l\u00e0m d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/em><\/p>\n\n\n\n Ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u01b0\u1eddng l\u1ea5y chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n l\u00e0m c\u01a1 s\u1edf n\u1ed9i dung c\u1ee7a d\u1ecbch v\u1ee5. C\u1ed1 c\u00f4ng t\u00ecm ki\u1ebfm nh\u1eefng th\u00f4ng tin c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c theo chu\u1ea9n m\u1ef1c, tuy nhi\u00ean \u1ee9ng v\u1edbi nhi\u1ec1u c\u1ea5p \u0111\u1ed9 chuy\u00ean m\u00f4n m\u00e0 c\u00f3 khung nh\u00ecn kh\u00e1c nhau, nh\u01b0ng nh\u00ecn chung hi\u1ec7n t\u1ea1i m\u1ed9t s\u1ed1 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n kh\u00e1ch h\u00e0ng ch\u00fang ta ch\u01b0a t\u1ed1t, th\u1eadm ch\u00ed m\u1ed9t s\u1ed1 b\u1ea1n ki\u1ec3m to\u00e1n c\u00f2n h\u00ed ho\u00e1y v\u00e0 ch\u1ec9 tr\u00edch c\u00e1c l\u1ed7i m\u00e0 m\u00ecnh v\u1eeba t\u00ecm \u0111\u01b0\u1ee3c, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m cho ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n (Cty kh\u00e1ch h\u00e0ng ho\u1eb7c d\u1ecbch v\u1ee5) kh\u00f4ng vui v\u1ebb, c\u1ea3m th\u1ea5y \u201cqu\u00ea\u201d (n\u00f3 l\u00e0 con dao hai l\u01b0\u1ee1i, c\u00f3 th\u1ec3 k\u00edch th\u00edch l\u00e0m t\u1ed1t h\u01a1n sau n\u00e0y, ng\u01b0\u1ee3c l\u1ea1i c\u0169ng c\u00f3 th\u1ec3 gi\u1ea5u l\u1ed7i tinh vi h\u01a1n); c\u00f3 th\u1ec3 m\u00f4 t\u1ea3 v\u00e0 l\u00fd gi\u1ea3i m\u1ed9t ph\u1ea7n nh\u01b0 sau:<\/p>\n\n\n\n – \u0110\u1ec3 c\u00f3 1 s\u1ea3n ph\u1ea9m t\u1ed1t \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 l\u00e0 ph\u1ea3i c\u00f3 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o t\u1ed1t v\u00e0 b\u1ed9 m\u00e1y ch\u1ebf bi\u1ebfn t\u1ed1t. B\u1ed9 m\u00e1y ch\u1ebf bi\u1ebfn ch\u00ednh l\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a ch\u00fang ta, hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 t\u1ed1t ho\u1eb7c x\u1ea5u; nh\u01b0ng b\u1ea3n th\u00e2n ch\u1ee7 tr\u01b0\u01a1ng v\u00e0 c\u00e1ch h\u00e0nh x\u1eed c\u1ee7a kh\u00e1ch h\u00e0ng ch\u01b0a t\u1ed1t th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean g\u00e2y kh\u00f3 kh\u0103n cho c\u1ea3 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n;<\/p>\n\n\n\n – N\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u00e3 t\u1ed5 ch\u1ee9c ng\u0103n n\u1eafp v\u00e0 b\u00e0i b\u1ea3n, c\u00f3 l\u1ebd h\u1ecd kh\u00f4ng ph\u1ea3i t\u1ed1n th\u00eam kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; v\u00e0 n\u1ebfu c\u00f3 \u0111i n\u1eefa th\u00ec \u0111\u00f2i h\u1ecfi ch\u1ea5t l\u01b0\u1ee3ng cao, k\u00e9o theo s\u1ed1 l\u01b0\u1ee3ng kh\u00f4ng nhi\u1ec1u;<\/p>\n\n\n\n – Kh\u00e1ch h\u00e0ng \u0111\u00f4i khi l\u1ea1m d\u1ee5ng h\u1ee3p \u0111\u1ed3ng k\u1ebf to\u00e1n, d\u1ec5 g\u00e2y ng\u1ed9 nh\u1eadn v\u1ec1 tr\u00e1ch nhi\u1ec7m hai b\u00ean;<\/p>\n\n\n\n – Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n ch\u01b0a ch\u1ee7 \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh t\u00e1c nghi\u1ec7p;<\/p>\n\n\n\n – Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u00f2n mang l\u00fd lu\u1eadn v\u1ec1 thu\u1ebf \u0111\u1ec3 ch\u1ed1ng \u0111\u1ee1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. Trong khi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n theo ch\u1ebf \u0111\u1ed9, do l\u00e0 nguy\u00ean t\u1eafc cho n\u00ean s\u1ef1 th\u1ea5u \u0111\u00e1o \u1edf m\u1ed7i ng\u01b0\u1eddi c\u00f3 kh\u00e1c nhau.<\/p>\n\n\n\n Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u00f3 ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ri\u00eang, trong \u0111\u00f3 m\u1ed9t s\u1ed1 \u00e1p l\u1ef1c n\u1eb7ng n\u1ec1 nh\u01b0: Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n; Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ho\u1eb7c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a m\u00ecnh; Ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n.<\/p>\n\n\n\n H\u00e3y nh\u00ecn, B\u1ed9 ph\u1eadn kh\u00e1ch h\u00e0ng<\/em><\/p>\n\n\n\n Do b\u1ea5t \u0111\u1ed3ng ng\u00f4n ng\u1eef, kh\u00f3 di\u1ec5n \u0111\u1ea1t m\u00e0 th\u00f4ng th\u01b0\u1eddng ng\u01b0\u1eddi l\u00e0m phi\u00ean d\u1ecbch r\u1ea5t kh\u1ed5 s\u1edf khi nh\u1eadn th\u00f4ng tin 1 chi\u1ec1u ph\u00e0n n\u00e0n t\u1eeb ph\u00eda kh\u00e1ch h\u00e0ng, ch\u01b0a k\u1ecbp \u0111\u1ed1i chi\u1ebfu v\u1edbi ai.<\/p>\n\n\n\n C\u00e1c b\u1ea1n ph\u1ea3i nh\u1eadn th\u00f4ng tin t\u1eeb nhi\u1ec1u ph\u00eda: kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, h\u00e0nh ch\u00ednh- k\u1ebf to\u00e1n\u2026 t\u1eeb \u0111\u00f3 tr\u1ed9n v\u00e0 ch\u1ecdn l\u1ecdc \u0111\u1ec3 \u0111\u01b0a ra th\u00f4ng tin x\u00e1c \u0111\u00e1ng nh\u1ea5t.<\/p>\n\n\n\n H\u00e3y nh\u00ecn, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd<\/em><\/p>\n\n\n\n Lu\u1eadt \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u ti\u00ean xu\u1ea5t hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam n\u0103m 1987- c\u00f2n qu\u00e1 m\u1edbi m\u1ebb, b\u1eaft \u0111\u1ea7u cho giai \u0111o\u1ea1n \u201c\u0111\u1ed5i m\u1edbi t\u01b0 duy\u201d, m\u1edf c\u1eeda, k\u00eau g\u1ecdi \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n N\u0103m 1996 Lu\u1eadt \u0111\u1ea7u t\u01b0 \u201cphi\u00ean b\u1ea3n\u201d th\u1ee9 2 ra \u0111\u1eddi th\u00ec \u201c\u0111\u00f9ng m\u1ed9t c\u00e1i\u201d kh\u1ee7ng ho\u1ea3ng kinh t\u1ebf ch\u00e2u \u00c1 xu\u1ea5t hi\u1ec7n (n\u0103m 1997) \u1ea3nh h\u01b0\u1edfng kh\u00e1 n\u1eb7ng n\u1ec1 cho khu v\u1ef1c, g\u00e2y t\u00e2m l\u00fd hoang mang cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n N\u0103m 2000 Lu\u1eadt \u0111\u1ea7u t\u01b0 \u201cphi\u00ean b\u1ea3n\u201d th\u1ee9 3 ra \u0111\u1eddi, l\u00fac n\u00e0y th\u1ef1c s\u1ef1 kh\u1edfi s\u1eafc, r\u1ea5t nhi\u1ec1u n\u1ed9i dung trong c\u00e1c danh m\u1ee5c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n C\u00e1c kh\u00e1ch h\u00e0ng \u0110\u00e0i Loan v\u00e0 Trung Qu\u1ed1c- v\u1edbi l\u1ee3i th\u1ebf v\u1ec1 m\u1eb7t v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd \u0111\u00e3 \u1ed3 \u1ea1t sang Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0, m\u00f4 h\u00ecnh c\u00f2n mang t\u00ednh gia \u0111\u00ecnh v\u00e0 ng\u00e0nh ngh\u1ec1 v\u1edbi c\u00f4ng ngh\u1ec7 ch\u01b0a cao. Trong kho\u1ea3ng th\u1eddi gian d\u00e0i m\u1edf c\u1eeda thi\u1ebfu ch\u1ecdn l\u1ecdc, thi\u1ebfu c\u01a1 ch\u1ebf ng\u0103n ch\u1eb7n n\u00ean x\u1ea3y ra nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p th\u1ea5t thu cho ng\u00e2n s\u00e1ch (ch\u1ee7 y\u1ebfu l\u00e0 chuy\u1ec3n gi\u00e1 v\u00e0 khai thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7); h\u01a1n n\u1eefa c\u00f3 t\u00e1c \u0111\u1ed9ng b\u1edfi y\u1ebfu t\u1ed1 ti\u00eau c\u1ef1c x\u00e3 h\u1ed9i, d\u1eabn \u0111\u1ebfn kh\u00e1ch h\u00e0ng c\u00f2n l\u1edd m\u1edd ch\u01b0a bi\u1ebft \u0111\u00e2u l\u00e0 ch\u00e2n l\u00fd, \u0111\u00e2u l\u00e0 ph\u00e1p lu\u1eadt ph\u1ea3i tu\u00e2n th\u1ee7,\u2026 g\u00e2y kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1 c\u1ee7a ch\u00fang ta.<\/p>\n\n\n\n Kh\u00e1ch h\u00e0ng ch\u01b0a ph\u00e2n bi\u1ec7t \u0111\u00e2u l\u00e0 d\u1ecbch v\u1ee5 v\u1ec1 thu\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Trong khi \u0111\u00f3 3 d\u1ecbch v\u1ee5 n\u00e0y t\u01b0\u01a1ng \u1ee9ng c\u00f3 3 lu\u1eadt \u0111\u1ecbnh v\u00e0 c\u01a1 ch\u1ebf thi h\u00e0nh kh\u00e1c nhau, h\u1ecd c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5\u2026<\/p>\n\n\n\n TruongThanhGiang (th\u00e1ng 6\/2011)<\/p>\n","protected":false},"excerpt":{"rendered":" V\u1edbi t\u01b0 c\u00e1ch l\u00e0 ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u00f4i c\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t cho c\u00e1c \u0111\u1ed3ng nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u201cthi\u1ec7n c\u1ea3m\u201d h\u01a1n \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh hi\u1ec7n t\u1ea1i, tr\u00e1nh s\u1ef1 hi\u1ec3u l\u1ea7m gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn do thi\u1ebfu th\u00f4ng tin… Trong t\u00e1c nghi\u1ec7p \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 c\u00f2n c\u00f3 […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","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 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