{"id":9791,"date":"2023-10-31T03:58:47","date_gmt":"2020-11-04T09:15:45","guid":{"rendered":"http:\/\/localhost\/xaydungnhadat\/?p=9791"},"modified":"2022-09-17T03:41:57","modified_gmt":"2022-09-17T03:41:57","slug":"gia%cc%89i-dap-thac-mac-ai-phai-nop-thue-xay-dung","status":"publish","type":"post","link":"https:\/\/xaydungnhandat.com.vn\/?p=9791","title":{"rendered":"Gia\u0309i \u0110a\u0301p Th\u1eafc M\u1eafc Ai Ph\u1ea3i N\u1ed9p Thu\u1ebf X\u00e2y D\u1ef1ng"},"content":{"rendered":"<p><strong>Ai ph\u1ea3i n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng? <\/strong>V\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m kh\u00f4ng \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. Cho \u0111\u1ebfn khi h\u1ecd x\u00e2y nh\u00e0 v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf t\u1eeb c\u00e1c c\u01a1 quan thu\u1ebf. Nhi\u1ec1u h\u1ed9 gia \u0111\u00ecnh kh\u00f4ng bi\u1ebft l\u00fd do v\u00ec sao m\u00ecnh ph\u1ea3i \u0111\u00f3ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf l\u00e0 ai. C\u00e1c kho\u1ea3n ph\u00ed ph\u1ea3i \u0111\u00f3ng khi thi c\u00f4ng nh\u00e0 \u1edf l\u00e0 g\u00ec? T\u1ea1i sao c\u00f3 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00f3ng cho c\u00e1c nh\u00e2n c\u00f4ng x\u00e2y d\u1ef1ng, c\u00f3 tr\u01b0\u1eddng h\u1ee3p l\u1ea1i kh\u00f4ng?\u2026C\u00f3 r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi th\u1eafc m\u1eafc kh\u00e1c li\u00ean quan t\u1edbi v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n<p>V\u00ec v\u1eady trong b\u00e0i vi\u1ebft n\u00e0y, X\u00e2y D\u1ef1ng Nh\u00e2n \u0110\u1ea1t s\u1ebd cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n &amp; c\u1ea7n thi\u1ebft c\u00e2\u0323p nh\u00e2\u0323t m\u01a1\u0301i nh\u00e2\u0301t n\u0103m 2020. \u0110\u1ec3 gi\u00fap b\u1ea1n h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf. C\u00f9ng \u0111\u1ecdc ti\u1ebfp \u0111\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi cho nh\u1eefng th\u1eafc m\u1eafc c\u1ee7a b\u1ea1n nh\u00e9!<\/p>\n<h2>Thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 l\u00e0 g\u00ec?<\/h2>\n<figure id=\"attachment_7802\" aria-describedby=\"caption-attachment-7802\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7802\" title=\"Ai ph\u1ea3i n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng 1\" src=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/09\/ho-so-thi-cong-thiet-nha-pho-1-300x200.jpg\" alt=\"Ai ph\u1ea3i n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng 1\" width=\"800\" height=\"533\" srcset=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/09\/ho-so-thi-cong-thiet-nha-pho-1-300x200.jpg 300w, https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/09\/ho-so-thi-cong-thiet-nha-pho-1.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7802\" class=\"wp-caption-text\">Thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p>Theo C\u00f4ng v\u0103n 3700\/TCT\/DNK c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi v\u1ec1 vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thi c\u00f4ng x\u00e2y d\u1ef1ng nh\u00e0 t\u01b0 nh\u00e2n. N\u1ed9i dung nh\u01b0 sau:<\/p>\n<p><i>\u201cTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng &amp; Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f9ng c\u00e1c v\u0103n b\u1ea3n thi h\u00e0nh Lu\u1eadt th\u00ec: \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/i><\/p>\n<p><i>Theo quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng &amp; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd kinh doanh hay n\u01a1i th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.\u201d<\/i><\/p>\n<p>Theo \u0111\u00f3 th\u00ec khi ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng thi c\u00f4ng nh\u00e0 \u1edf. B\u1ea1n ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf cho nh\u1eefng c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. Vi\u1ec7c n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n ngay sau khi b\u1ea1n \u0111\u01b0\u1ee3c c\u1ea5p GPXD.<\/p>\n<p>C\u00f3 4 lo\u1ea1i ph\u00ed m\u00e0 b\u1ea1n c\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh k\u00ea khai &amp; n\u1ed9p khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf \u0111\u00f3 l\u00e0:<\/p>\n<ul>\n<li>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/li>\n<li>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/li>\n<li>Thu\u1ebf m\u00f4n b\u00e0i<\/li>\n<li>L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u00e0n c\u00f4ng x\u00e2y d\u1ef1ng<\/li>\n<\/ul>\n<h2>Ai ph\u1ea3i n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0?<\/h2>\n<figure id=\"attachment_9793\" aria-describedby=\"caption-attachment-9793\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9793\" title=\"Nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng uy t\u00edn X\u00e2y D\u1ef1ng Nh\u00e2n \u0110\u1ea1t\" src=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/11\/ai-phai-nop-thue-xay-dung-2-300x175.jpg\" alt=\"Nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng uy t\u00edn X\u00e2y D\u1ef1ng Nh\u00e2n \u0110\u1ea1t\" width=\"800\" height=\"466\" srcset=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/11\/ai-phai-nop-thue-xay-dung-2-300x175.jpg 300w, https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/11\/ai-phai-nop-thue-xay-dung-2.jpg 728w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-9793\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf<\/figcaption><\/figure>\n<p><strong>Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf\u00a0<\/strong><\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><i>\u201c\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i), tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT\u201d.<\/i><\/p>\n<p><strong>V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf thi c\u00f4ng nh\u00e0 \u1edf<\/strong>, th\u00ec c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p gia \u0111\u00ecnh t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng &amp; t\u1ef1 mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng. Th\u00ec gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i thi c\u00f4ng c\u00f4ng tr\u00ecnh. N\u1ebfu b\u1ea1n t\u1ef1 mua VLXD, th\u00ec b\u1ea1n s\u1ebd kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf v\u1eadt t\u01b0.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p thu\u00ea ch\u1ee7 th\u1ea7u tr\u1ecdn g\u00f3i, th\u00ec vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh. L\u00e0 do b\u00ean ch\u1ee7 th\u1ea7u th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b> Hi\u1ec7n nay c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi d\u00e2n kh\u00f4ng bi\u1ebft v\u1ec1 c\u00e1c \u0111i\u1ec1u lu\u1eadt \u0111\u00f3ng thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1. N\u00ean trong h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 th\u1ea7u kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 \u0111\u00f3ng thu\u1ebf. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng &amp; ti\u1ebfn h\u00e0nh thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh. Do v\u1eady b\u1ea1n c\u1ea7n ch\u00fa \u00fd \u0111i\u1ec3m n\u00e0y khi l\u00e0m h\u1ee3p \u0111\u1ed3ng c\u00f9ng v\u1edbi ch\u1ee7 th\u1ea7u nh\u00e9.<\/p>\n<h2>C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 t\u01b0 nh\u00e2n theo quy \u0111\u1ecbnh m\u1edbi 2020<\/h2>\n<figure id=\"attachment_9794\" aria-describedby=\"caption-attachment-9794\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9794\" title=\"Thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf\" src=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/11\/ai-phai-nop-thue-xay-dung-3-300x220.jpg\" alt=\"Thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf\" width=\"800\" height=\"586\" srcset=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/11\/ai-phai-nop-thue-xay-dung-3-300x220.jpg 300w, https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/11\/ai-phai-nop-thue-xay-dung-3.jpg 512w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-9794\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 t\u01b0 nh\u00e2n theo quy \u0111\u1ecbnh m\u1edbi 2020<\/figcaption><\/figure>\n<h3>Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 th\u1ea7u:<\/h3>\n<p>C\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012 c\u1ee7a BTC (thay th\u1ebf cho Th\u00f4ng t\u01b0 129\/2008\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/3\/2012), quy \u0111\u1ecbnh:<\/p>\n<p>C\u00e1c ch\u1ee7 th\u1ea7u khi nh\u1eadn thi c\u00f4ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 t\u01b0 nh\u00e2n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf TNDN t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. N\u01a1i qu\u1ea3n l\u00fd khu v\u1ef1c c\u00f4ng tr\u00ecnh \u0111ang thi c\u00f4ng x\u00e2y d\u1ef1ng. \u0110\u00e2y l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng gi\u1eefa gia ch\u1ee7 v\u00e0 ch\u1ee7 th\u1ea7u th\u1ecfa thu\u1eadn l\u00e0 ch\u1ee7 th\u1ea7u ph\u1ea3i \u0111\u00f3ng thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf. C\u00f2n n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u1ecfa thu\u1eadn, ch\u1ee7 nh\u00e0 s\u1ebd l\u00e0 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf. Th\u00ec ch\u1ee7 th\u1ea7u kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai &amp; n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf.<\/p>\n<h3>Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 nh\u00e0<\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 nh\u00e0 t\u1ef1 thu\u00ea c\u00f4ng nh\u00e2n &amp; t\u1ef1 mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng. Ho\u1eb7c thu\u00ea ch\u1ee7 th\u1ea7u nh\u01b0ng trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn l\u00e0 ch\u1ee7 th\u1ea7u l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00f3ng thu\u1ebf. Th\u00ec ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf s\u1ebd l\u00e0 ch\u1ee7 nh\u00e0.<\/p>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC. Th\u00ec m\u1ee9c thu\u1ebf ch\u1ee7 nh\u00e0 t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<ul>\n<li>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN (n\u1ebfu c\u00f3)<\/li>\n<li>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/li>\n<\/ul>\n<h3>L\u01b0u \u00fd:<\/h3>\n<ul>\n<li>Theo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: <i>\u201cD\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf TNCN l\u00e0 2%\u201d.<\/i><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 nh\u00e0 t\u1ef1 thu\u00ea c\u00f4ng nh\u00e2n l\u1ebb, th\u00ec ch\u1ee7 nh\u00e0 ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai &amp; \u0111\u00f3ng thu\u1ebf TNCN cho c\u00e1c nh\u00e2n c\u00f4ng \u0111\u00f3 (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u00f3ng thu\u1ebf TNCN)<\/li>\n<li>N\u1ebfu t\u1ef1 mua nguy\u00ean v\u1eadt li\u1ec7u x\u00e2y nh\u00e0 &amp; c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n. Th\u00ec ch\u1ee7 nh\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf v\u1eadt t\u01b0.<\/li>\n<\/ul>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft v\u1ec1 thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi <strong>ai ph\u1ea3i n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng<\/strong> m\u00e0 b\u1ea1n n\u00ean bi\u1ebft tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy\u1ec1n &amp; ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho m\u00ecnh. Hy v\u1ecdng b\u00e0i vi\u1ebft c\u1ee7a X\u00e2y D\u1ef1ng Nh\u00e0 Ph\u1ed1 \u0111\u00e3 gi\u00fap b\u1ea1n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e1c c\u00e2u h\u1ecfi \u1edf \u0111\u1ea7u b\u00e0i. Truy c\u1eadp <strong><a href=\"https:\/\/xaydungnhandat.com.vn\/\">website c\u1ee7a ch\u00fang t\u00f4i<\/a><\/strong> \u0111\u1ec3 \u0111\u1ecdc th\u00eam nh\u01b0ng th\u00f4ng tin h\u1eefu \u00edch kh\u00e1c nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ai ph\u1ea3i n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng? V\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m kh\u00f4ng \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. Cho \u0111\u1ebfn khi h\u1ecd x\u00e2y nh\u00e0 v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf t\u1eeb c\u00e1c c\u01a1 quan thu\u1ebf. Nhi\u1ec1u h\u1ed9 gia \u0111\u00ecnh kh\u00f4ng bi\u1ebft l\u00fd do v\u00ec sao m\u00ecnh ph\u1ea3i \u0111\u00f3ng v\u00e0 [&#8230;]\n","protected":false},"author":7,"featured_media":10017,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/9791"}],"collection":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9791"}],"version-history":[{"count":1,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/9791\/revisions"}],"predecessor-version":[{"id":12387,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/9791\/revisions\/12387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/media\/10017"}],"wp:attachment":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}