{"id":3442,"date":"2022-03-25T08:17:05","date_gmt":"2022-03-25T01:17:05","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3442"},"modified":"2022-03-25T08:39:15","modified_gmt":"2022-03-25T01:39:15","slug":"xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/","title":{"rendered":"X\u1eed l\u00fd TSC\u0110 h\u00ecnh th\u00e0nh t\u1ef1 x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTSC\u0110 h&igrave;nh th&agrave;nh do doanh nghi\u1ec7p t\u1ef1 x&acirc;y d\u1ef1ng, s\u1ea3n xu\u1ea5t khi ho&agrave;n th&agrave;nh c&oacute; ph\u1ea3i l\u1eadp h&oacute;a \u0111\u01a1n kh&ocirc;ng? C&aacute;ch h\u1ea1ch to&aacute;n TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n, th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1. TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng c&oacute; ph\u1ea3i l\u1eadp h&oacute;a \u0111\u01a1n nghi\u1ec7m thu kh&ocirc;ng?<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Th&ocirc;ng t\u01b0 119\/2014\/TT-BTC:\n<\/p>\n<p style=\"text-align: justify;\">\n\t&ldquo;4. Gi&aacute; t&iacute;nh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 ti&ecirc;u d&ugrave;ng n\u1ed9i b\u1ed9.<br \/>\n\tTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x&acirc;y d\u1ef1ng t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l&agrave;m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th&igrave; khi ho&agrave;n th&agrave;nh, nghi\u1ec7m thu, b&agrave;n giao, c\u01a1 s\u1edf kinh doanh kh&ocirc;ng ph\u1ea3i l\u1eadp h&oacute;a \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o h&igrave;nh th&agrave;nh n&ecirc;n t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l&agrave;m \u0111\u01b0\u1ee3c k&ecirc; khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.&rdquo;\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft lu\u1eadn:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t, x&acirc;y d\u1ef1ng TSC\u0110 th&igrave; khi nghi\u1ec7m thu, b&agrave;n giao kh&ocirc;ng c\u1ea7n ph\u1ea3i l\u1eadp h&oacute;a \u0111\u01a1n.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu doanh nghi\u1ec7p thu&ecirc; 1 \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t, x&acirc;y d\u1ef1ng TSC\u0110 th&igrave; khi nghi\u1ec7m thu, b&agrave;n giao th&igrave; ph\u1ea3i xu\u1ea5t h&oacute;a \u0111\u01a1n.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3157\" height=\"657\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh.jpg\" width=\"1197\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh.jpg 1197w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-300x165.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-1024x562.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-768x422.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-60x33.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-100x55.jpg 100w\" sizes=\"(max-width: 1197px) 100vw, 1197px\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t2. Quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf TNDN<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th&ocirc;ng t\u01b0 96\/2015\/TT-BTC:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh\u1ea5u hao \u0111\u1ed1i v\u1edbi c&ocirc;ng tr&igrave;nh tr&ecirc;n \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111&iacute;ch kh&aacute;c th&igrave; kh&ocirc;ng \u0111\u01b0\u1ee3c t&iacute;nh kh\u1ea5u hao v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi&aacute; tr\u1ecb c&ocirc;ng tr&igrave;nh tr&ecirc;n \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t&iacute;ch kh&ocirc;ng s\u1eed d\u1ee5ng v&agrave;o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c&oacute; c&ocirc;ng tr&igrave;nh tr&ecirc;n \u0111\u1ea5t nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph&ograve;ng, nh&agrave; x\u01b0\u1edfng, c\u1eeda h&agrave;ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th&igrave; doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr&iacute;ch kh\u1ea5u hao t&iacute;nh v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111&uacute;ng m\u1ee9c tr&iacute;ch kh\u1ea5u hao v&agrave; th\u1eddi gian s\u1eed d\u1ee5ng t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh hi\u1ec7n h&agrave;nh c\u1ee7a B\u1ed9 T&agrave;i ch&iacute;nh \u0111\u1ed1i v\u1edbi c&aacute;c c&ocirc;ng tr&igrave;nh n&agrave;y n\u1ebfu \u0111&aacute;p \u1ee9ng c&aacute;c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tC&oacute; gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t mang t&ecirc;n doanh nghi\u1ec7p (Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c c&oacute; h\u1ee3p \u0111\u1ed3ng thu&ecirc; \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb, c&aacute; nh&acirc;n c&oacute; \u0111\u1ea5t v&agrave; \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr&aacute;ch nhi\u1ec7m tr\u01b0\u1edbc ph&aacute;p lu\u1eadt v\u1ec1 t&iacute;nh ch&iacute;nh x&aacute;c c\u1ee7a h\u1ee3p \u0111\u1ed3ng (Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111i thu&ecirc; ho\u1eb7c \u0111i m\u01b0\u1ee3n).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tH&oacute;a \u0111\u01a1n thanh to&aacute;n kh\u1ed1i l\u01b0\u1ee3ng c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng b&agrave;n giao k&egrave;m theo h\u1ee3p \u0111\u1ed3ng x&acirc;y d\u1ef1ng c&ocirc;ng tr&igrave;nh, thanh l&yacute; h\u1ee3p \u0111\u1ed3ng, quy\u1ebft to&aacute;n gi&aacute; tr\u1ecb c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng mang t&ecirc;n, \u0111\u1ecba ch\u1ec9 v&agrave; m&atilde; s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&ocirc;ng tr&igrave;nh tr&ecirc;n \u0111\u1ea5t \u0111\u01b0\u1ee3c qu\u1ea3n l&yacute;, theo d&otilde;i h\u1ea1ch to&aacute;n theo quy \u0111\u1ecbnh hi\u1ec7n h&agrave;nh v\u1ec1 &nbsp;qu\u1ea3n l&yacute; t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tK\u1ebft lu\u1eadn:\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu doanh nghi\u1ec7p c&oacute; c&ocirc;ng tr&igrave;nh tr&ecirc;n \u0111\u1ea5t nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph&ograve;ng, nh&agrave; x\u01b0\u1edfng, c\u1eeda h&agrave;ng th&igrave; c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd sau:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t mang t&ecirc;n doanh nghi\u1ec7p (N\u1ebfu \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p)\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tH\u1ee3p \u0111\u1ed3ng thu&ecirc; \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb, c&aacute; nh&acirc;n c&oacute; \u0111\u1ea5t (N\u1ebfu \u0111\u1ea5t \u0111i thu&ecirc; ho\u1eb7c \u0111i m\u01b0\u1ee3n).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tH&oacute;a \u0111\u01a1n thanh to&aacute;n kh\u1ed1i l\u01b0\u1ee3ng c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng b&agrave;n giao.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tH\u1ee3p \u0111\u1ed3ng x&acirc;y d\u1ef1ng c&ocirc;ng tr&igrave;nh, thanh l&yacute; h\u1ee3p \u0111\u1ed3ng, quy\u1ebft to&aacute;n gi&aacute; tr\u1ecb c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng mang t&ecirc;n, \u0111\u1ecba ch\u1ec9 v&agrave; m&atilde; s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu doanh nghi\u1ec7p t\u1ef1 x&acirc;y d\u1ef1ng th&igrave; c\u1ea7n bi&ecirc;n b\u1ea3n nghi\u1ec7m thu, b&agrave;n giao quy\u1ebft to&aacute;n gi&aacute; tr\u1ecb c&ocirc;ng tr&igrave;nh.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tTheo C&ocirc;ng v\u0103n 5588\/TCT-DNL ng&agrave;y 5-12-2017 cu\u0309a T&ocirc;\u0309ng cu\u0323c thu&ecirc;\u0301:\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 quy \u0111\u1ecbnh n&ecirc;u tr&ecirc;n, tr\u01b0\u1eddng h\u1ee3p Ng&acirc;n h&agrave;ng BIDV ph&aacute;t sinh c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n l&agrave; tr\u1ee5 s\u1edf l&agrave;m vi\u1ec7c \u0111&atilde; \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a quy\u1ebft to&aacute;n th&igrave; ng&acirc;n h&agrave;ng th\u1ef1c hi\u1ec7n x&aacute;c \u0111\u1ecbnh nguy&ecirc;n gi&aacute; t&agrave;i s\u1ea3n, ph\u01b0\u01a1ng ph&aacute;p kh\u1ea5u hao v&agrave; tr&iacute;ch kh\u1ea5u hao theo quy \u0111\u1ecbnh t\u1ea1i Th&ocirc;ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC v&agrave; Th&ocirc;ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ec1 ngh\u1ecb Ng&acirc;n h&agrave;ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th&ocirc;ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC. Trong tr\u01b0\u1eddng h\u1ee3p c&ocirc;ng tr&igrave;nh th\u1ef1c hi\u1ec7n quy\u1ebft to&aacute;n theo t\u1eebng h\u1ea1ng m\u1ee5c th&igrave; chi ph&iacute; kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c&aacute;c h\u1ea1ng m\u1ee5c \u0111&atilde; \u0111\u01b0\u1ee3c quy\u1ebft to&aacute;n \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t&iacute;nh v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi t&iacute;nh thu\u1ebf TNDN.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo \u0110i\u1ec3m 2.2 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th&ocirc;ng t\u01b0 96\/2015\/TT-BTC:\n<\/p>\n<p style=\"text-align: justify;\">\n\tQuy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l&acirc;u d&agrave;i kh&ocirc;ng \u0111\u01b0\u1ee3c tr&iacute;ch kh\u1ea5u hao v&agrave; ph&acirc;n b\u1ed5 v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<br \/>\n\tQuy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c&oacute; th\u1eddi h\u1ea1n n\u1ebfu c&oacute; \u0111\u1ea7y \u0111\u1ee7 h&oacute;a \u0111\u01a1n ch\u1ee9ng t\u1eeb v&agrave; th\u1ef1c hi\u1ec7n \u0111&uacute;ng c&aacute;c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt, c&oacute; tham gia v&agrave;o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th&igrave; \u0111\u01b0\u1ee3c ph&acirc;n b\u1ed5 d\u1ea7n v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph&eacute;p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (Bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ea7u t\u01b0 x&acirc;y d\u1ef1ng m\u1edbi).\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh l&agrave; nh&agrave; c\u1eeda, v\u1eadt ki\u1ebfn tr&uacute;c g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l&acirc;u d&agrave;i th&igrave; gi&aacute; tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x&aacute;c \u0111\u1ecbnh ri&ecirc;ng v&agrave; ghi nh\u1eadn l&agrave; t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v&ocirc; h&igrave;nh; T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh l&agrave; nh&agrave; c\u1eeda, v\u1eadt ki\u1ebfn tr&uacute;c th&igrave; nguy&ecirc;n gi&aacute; l&agrave; gi&aacute; mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c&aacute;c kho\u1ea3n chi ph&iacute; li&ecirc;n quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh v&agrave;o s\u1eed d\u1ee5ng. Gi&aacute; tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x&aacute;c \u0111\u1ecbnh theo gi&aacute; ghi tr&ecirc;n h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (T&agrave;i s\u1ea3n) ph&ugrave; h\u1ee3p v\u1edbi gi&aacute; th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh&ocirc;ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi&aacute; \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi&aacute; \u0111\u1ea5t do \u1ee6y ban nh&acirc;n d&acirc;n t\u1ec9nh, th&agrave;nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t&agrave;i s\u1ea3n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh l&agrave; nh&agrave; c\u1eeda, v\u1eadt ki\u1ebfn tr&uacute;c g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l&acirc;u d&agrave;i kh&ocirc;ng t&aacute;ch ri&ecirc;ng \u0111\u01b0\u1ee3c gi&aacute; tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th&igrave; gi&aacute; tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x&aacute;c \u0111\u1ecbnh theo gi&aacute; do \u1ee6y ban nh&acirc;n d&acirc;n t\u1ec9nh, th&agrave;nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t&agrave;i s\u1ea3n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo C&ocirc;ng v\u0103n 585\/TCT-CS ng&agrave;y 21-02-2013 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c Thu\u1ebf t\u1ec9nh Ti\u1ec1n Giang. V&agrave; C&ocirc;ng v\u0103n 4124\/TCT-CS ng&agrave;y 24\/09\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c Thu\u1ebf th&agrave;nh ph\u1ed1 H&agrave; N\u1ed9i:\n<\/p>\n<p style=\"text-align: justify;\">\n\tQuy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l&acirc;u d&agrave;i ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l&agrave; t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v&ocirc; h&igrave;nh theo nguy&ecirc;n gi&aacute; nh\u01b0ng kh&ocirc;ng \u0111\u01b0\u1ee3c tr&iacute;ch kh\u1ea5u hao \u0111\u1ec3 t&iacute;nh v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Nguy&ecirc;n gi&aacute; t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v&ocirc; h&igrave;nh bao g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v&agrave; c&aacute;c chi ph&iacute; li&ecirc;n quan kh&aacute;c kh&ocirc;ng \u0111\u01b0\u1ee3c t&iacute;nh v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t3. C&aacute;ch x&aacute;c \u0111\u1ecbnh nguy&ecirc;n gi&aacute; TSC\u0110<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo \u0110i\u1ec1u 4 Th&ocirc;ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC:\n<\/p>\n<p style=\"text-align: justify;\">\n\tc) T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh t\u1ef1 x&acirc;y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t:\n<\/p>\n<p style=\"text-align: justify;\">\n\tNguy&ecirc;n gi&aacute; TSC\u0110 h\u1eefu h&igrave;nh t\u1ef1 x&acirc;y d\u1ef1ng l&agrave; gi&aacute; tr\u1ecb quy\u1ebft to&aacute;n c&ocirc;ng tr&igrave;nh khi \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111&atilde; \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to&aacute;n th&igrave; doanh nghi\u1ec7p h\u1ea1ch to&aacute;n nguy&ecirc;n gi&aacute; theo gi&aacute; t\u1ea1m t&iacute;nh v&agrave; \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to&aacute;n c&ocirc;ng tr&igrave;nh ho&agrave;n th&agrave;nh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tNguy&ecirc;n gi&aacute; TSC\u0110 h\u1eefu h&igrave;nh t\u1ef1 s\u1ea3n xu\u1ea5t l&agrave; gi&aacute; th&agrave;nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h&igrave;nh c\u1ed9ng (+) c&aacute;c chi ph&iacute; l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed, c&aacute;c chi ph&iacute; kh&aacute;c tr\u1ef1c ti\u1ebfp li&ecirc;n quan t&iacute;nh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 h\u1eefu h&igrave;nh v&agrave;o tr\u1ea1ng th&aacute;i s\u1eb5n s&agrave;ng s\u1eed d\u1ee5ng (Tr\u1eeb c&aacute;c kho\u1ea3n l&atilde;i n\u1ed9i b\u1ed9, gi&aacute; tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i \u0111\u01b0\u1ee3c trong qu&aacute; tr&igrave;nh ch\u1ea1y th\u1eed, s\u1ea3n xu\u1ea5t th\u1eed, c&aacute;c chi ph&iacute; kh&ocirc;ng h\u1ee3p l&yacute; nh\u01b0 v\u1eadt li\u1ec7u l&atilde;ng ph&iacute;, lao \u0111\u1ed9ng ho\u1eb7c c&aacute;c kho\u1ea3n chi ph&iacute; kh&aacute;c v\u01b0\u1ee3t qu&aacute; \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh trong x&acirc;y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t).\n<\/p>\n<p style=\"text-align: justify;\">\n\td) Nguy&ecirc;n gi&aacute; t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh do \u0111\u1ea7u t\u01b0 x&acirc;y d\u1ef1ng:\n<\/p>\n<p style=\"text-align: justify;\">\n\tNguy&ecirc;n gi&aacute; TSC\u0110 do \u0111\u1ea7u t\u01b0 x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n h&igrave;nh th&agrave;nh theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u l&agrave; gi&aacute; quy\u1ebft to&aacute;n c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf qu\u1ea3n l&yacute; \u0111\u1ea7u t\u01b0 v&agrave; x&acirc;y d\u1ef1ng hi\u1ec7n h&agrave;nh c\u1ed9ng (+) l\u1ec7 ph&iacute; tr\u01b0\u1edbc b\u1ea1, c&aacute;c chi ph&iacute; li&ecirc;n quan tr\u1ef1c ti\u1ebfp kh&aacute;c.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p TSC\u0110 do \u0111\u1ea7u t\u01b0 x&acirc;y d\u1ef1ng \u0111&atilde; \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to&aacute;n th&igrave; doanh nghi\u1ec7p h\u1ea1ch to&aacute;n nguy&ecirc;n gi&aacute; theo gi&aacute; t\u1ea1m t&iacute;nh v&agrave; \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to&aacute;n c&ocirc;ng tr&igrave;nh ho&agrave;n th&agrave;nh.&rdquo;\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>Ch&uacute; &yacute;<\/strong><\/u>:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v&agrave;o chi ph&iacute; kh\u1ea5u hao th&igrave; TSC\u0110 ph\u1ea3i s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5.<br \/>\n\tTr\u01b0\u1edbc khi \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng (T\u1ee9c l&agrave; b\u1eaft \u0111\u1ea7u tr&iacute;ch kh\u1ea5u hao) th&igrave; doanh nghi\u1ec7p ph\u1ea3i th&ocirc;ng b&aacute;o v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 ph\u01b0\u01a1ng ph&aacute;p tr&iacute;ch kh\u1ea5u hao.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t4. C&aacute;ch h\u1ea1ch to&aacute;n t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 x&acirc;y d\u1ef1ng, s\u1ea3n xu\u1ea5t<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTrong qu&aacute; tr&igrave;nh x&acirc;y d\u1ef1ng =&gt; T\u1eadp h\u1ee3p chi ph&iacute;, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 241: X&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n.<br \/>\n\tN\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c&oacute;).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111, 112, 152, 153, 331,&#8230;\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi ho&agrave;n th&agrave;nh, c&oacute; bi&ecirc;n b\u1ea3n nghi\u1ec7m thu, b&agrave;n giao, quy\u1ebft to&aacute;n gi&aacute; tr\u1ecb =&gt; Quy\u1ebft \u0111\u1ecbnh t\u0103ng TSC\u0110, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 211: TSC\u0110 h\u1eefu h&igrave;nh.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 241.\n<\/p>\n<p style=\"text-align: justify;\">\n\tSau \u0111&oacute; t&iacute;nh tr&iacute;ch kh\u1ea5u hao TSC\u0110, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 627, 641, 642,&#8230; (T&ugrave;y v&agrave;o m\u1ee5c \u0111&iacute;ch s\u1eed d\u1ee5ng)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 214: Hao m&ograve;n TSC\u0110.<br \/>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/'heateor-sss-no-counts=\"1\"><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=X%E1%BB%AD%20l%C3%BD%20TSC%C4%90%20h%C3%ACnh%20th%C3%A0nh%20t%E1%BB%B1%20x%C3%A2y%20d%E1%BB%B1ng%2C%20s%E1%BA%A3n%20xu%E1%BA%A5t&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fxu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/', 'X%E1%BB%AD%20l%C3%BD%20TSC%C4%90%20h%C3%ACnh%20th%C3%A0nh%20t%E1%BB%B1%20x%C3%A2y%20d%E1%BB%B1ng%2C%20s%E1%BA%A3n%20xu%E1%BA%A5t', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; TSC\u0110 h&igrave;nh th&agrave;nh do doanh nghi\u1ec7p t\u1ef1 x&acirc;y d\u1ef1ng, s\u1ea3n xu\u1ea5t khi ho&agrave;n th&agrave;nh c&oacute; ph\u1ea3i l\u1eadp h&oacute;a \u0111\u01a1n kh&ocirc;ng? C&aacute;ch h\u1ea1ch to&aacute;n TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n, th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau: 1. TSC\u0110 t\u1ef1 x&acirc;y&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[118],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>X\u1eed l\u00fd TSC\u0110 h\u00ecnh th\u00e0nh t\u1ef1 x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"X\u1eed l\u00fd TSC\u0110 h\u00ecnh th\u00e0nh t\u1ef1 x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; TSC\u0110 h&igrave;nh th&agrave;nh do doanh nghi\u1ec7p t\u1ef1 x&acirc;y d\u1ef1ng, s\u1ea3n xu\u1ea5t khi ho&agrave;n th&agrave;nh c&oacute; ph\u1ea3i l\u1eadp h&oacute;a \u0111\u01a1n kh&ocirc;ng? C&aacute;ch h\u1ea1ch to&aacute;n TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n, th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi TSC\u0110 t\u1ef1 x&acirc;y d\u1ef1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau: 1. TSC\u0110 t\u1ef1 x&acirc;y...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2022-03-25T01:39:15+00:00\" \/>\r\n<meta property=\"og:image\" content=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh.jpg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh.jpg\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/\",\"name\":\"X\\u1eed l\\u00fd TSC\\u0110 h\\u00ecnh th\\u00e0nh t\\u1ef1 x\\u00e2y d\\u1ef1ng, s\\u1ea3n xu\\u1ea5t - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/#primaryimage\"},\"datePublished\":\"2022-03-25T01:17:05+00:00\",\"dateModified\":\"2022-03-25T01:39:15+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-tscd-hinh-thanh-tu-xay-dung-san-xuat\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3442"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=3442"}],"version-history":[{"count":2,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3442\/revisions"}],"predecessor-version":[{"id":3449,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3442\/revisions\/3449"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3442"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3442"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}