Warning (2): session_start(): open(/tmp/sess_hg1tht03l2bbhelvq7dagrq600, O_RDWR) failed: No space left on device (28) [APP/Config/bootstrap.php, line 2]
session_start - [internal], line ??
include - APP/Config/bootstrap.php, line 2
Configure::bootstrap() - CORE/Cake/Core/Configure.php, line 92
include - CORE/Cake/bootstrap.php, line 146
[main] - APP/webroot/index.php, line 77
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_list) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/persistent/myapp_cake_core_cake_dev_vie) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
I18n::translate() - CORE/Cake/I18n/I18n.php, line 176
__d - CORE/Cake/basics.php, line 560
Cache::write() - CORE/Cake/Cache/Cache.php, line 307
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Warning (512): _cake_core_ cache was unable to write 'cake_dev_vie' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
I18n::translate() - CORE/Cake/I18n/I18n.php, line 176
__d - CORE/Cake/basics.php, line 560
Cache::write() - CORE/Cake/Cache/Cache.php, line 307
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_list' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 176
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_list) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 193
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_list' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::listSources() - CORE/Cake/Model/Datasource/DataSource.php, line 108
Mysql::listSources() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 193
Model::setSource() - CORE/Cake/Model/Model.php, line 1097
Model::getDataSource() - CORE/Cake/Model/Model.php, line 3179
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_news) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_news' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_news) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_news' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
Model::read() - CORE/Cake/Model/Model.php, line 1516
NewsController::view() - APP/Controller/NewsController.php, line 89
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
[main] - APP/webroot/index.php, line 92
Vẫn bình đẳng dù doanh nghiệp không được khấu trừ thuế
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_categories) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_categories' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_categories) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_categories' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::submenuproduct() - APP/Controller/CommentController.php, line 27
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Elements/menu.ctp, line 6
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::element() - CORE/Cake/View/View.php, line 424
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_banners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_banners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_banners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_banners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::adv() - APP/Controller/CommentController.php, line 221
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 214
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Vẫn bình đẳng dù doanh nghiệp không được khấu trừ thuế
Thứ hai,
08-09-2014 , 10:02:00 AM
Trao đổi với bà Tào Thị Hoàng Anh, Vụ trưởng Vụ Tuyên truyền - Hỗ trợ (Tổng cục Thuế) xung quanh ý kiến cho rằng, quy định cơ sở kinh doanh có doanh thu từ 1 tỷ đồng/năm trở lên mới được áp dụng phương pháp khấu trừ thuế mà Bộ Tài chính đưa ra là không hợp lý.
Thông tư 219/2013/TT-BTC, ngày 31/12/2013 của Bộ Tài chính quy định cơ sở kinh doanh có doanh thu từ 1 tỷ đồng/năm trở lên mới được áp dụng phương pháp khấu trừ thuế đang gây nhiều khó khăn vì doanh nghiệp không được sử dụng hóa đơn tự in, đặt in. Quan điểm của bà về vấn đề này ra sao?
Theo Luật Thuế giá trị gia tăng (GTGT) sửa đổi, bổ sung, cơ sở kinh doanh đang hoạt động có doanh thu hàng năm từ bán hàng hóa, cung ứng dịch vụ từ 1 tỷ đồng/năm trở lên được áp dụng phương pháp khấu trừ thuế. Việc áp dụng ngưỡng doanh thu để xác định đối tượng nộp thuế theo phương pháp khấu trừ là phù hợp với thông lệ quốc tế, nhằm góp phần đơn giản hoá thủ tục; tiết kiệm chi phí tuân thủ cho doanh nghiệp nhỏ; góp phần hạn chế gian lận thuế, đặc biệt là tình trạng lợi dụng cơ chế thông thoáng trong thành lập doanh nghiệp chỉ để mua bán hoá đơn GTGT; nâng cao hiệu quả quản lý thuế.
Doanh nghiệp không đáp ứng được điều kiện này cũng có thể đăng ký nộp thuế theo phương pháp khấu trừ, nếu thực hiện đầy đủ sổ sách kế toán, hoá đơn, chứng từ.
Như vậy, quy định phải có doanh thu hàng năm từ 1 tỷ đồng trở lên mới được áp dụng phương pháp khấu trừ thuế không phải do Bộ Tài chính tự ý đặt ra, mà chỉ là cụ thể hóa Luật Thuế GTGT.
Bà nói rằng, quy định này phù hợp với thông lệ quốc tế, có nghĩa là nhiều nước cũng quy định ngưỡng doanh thu tối thiểu mới được áp dụng phương pháp khấu trừ?
Trong số hơn 150 nước áp dụng thuế GTGT, thì đa số đều quy định ngưỡng doanh thu để xác định đối tượng nộp thuế theo phương pháp khấu trừ.
Theo quy định hiện hành, doanh nghiệp mới thành lập mua sắm tài sản cố định từ 1 tỷ đồng trở lên (không bao gồm ô tô chở người từ 9 chỗ ngồi trở xuống) mới được áp dụng phương pháp khấu trừ thuế. Nhiều người cho rằng, quy định này không hợp lý, bởi không nhiều doanh nghiệp kinh doanh thuần túy đầu tư từ 1 tỷ đồng trở lên cho tài sản cố định?
Quy định này, theo tôi, không hề bất hợp lý, bởi doanh nghiệp mới thành lập không đủ điều kiện áp dụng phương pháp khấu trừ, thì thực hiện theo phương pháp nộp thuế trực tiếp trong năm đầu tiên đi vào hoạt động; sau đó, nếu có doanh thu từ 1 tỷ đồng trở lên, thì được chuyển sang nộp thuế theo phương pháp khấu trừ.
Doanh nghiệp đủ điều kiện sử dụng hóa đơn GTGT được khấu trừ thuế đầu vào, trong khi doanh nghiệp không đủ điều kiện phải sử dụng hóa đơn bán hàng và không được khấu trừ thuế. Quy định này liệu có thiếu công bằng không, thưa bà?
Doanh nghiệp trực tiếp sử dụng hóa đơn bán hàng không được khấu trừ thuế GTGT đầu vào, nhưng toàn bộ khoản chi này được tính vào chi phí của hoạt động sản xuất, kinh doanh khi xác định thuế thu nhập doanh nghiệp. Như vậy, dù không được khấu trừ thuế GTGT, các doanh nghiệp vẫn bình đẳng về nghĩa vụ thuế với ngân sách nhà nước do các sắc thuế có tính chất liên hoàn.
Được chuyển đổi từ Công ty TNHH Tư vấn Đầu tư Á Đông (thành lập ngày 23 tháng 7 năm 2004), trải qua 20 năm hoạt động, các Luật sư chủ chốt của Công ty Luật Á Đông đã có một bề dày kinh nghiệm tư vấn trong lĩnh vực pháp luật đầu tư và pháp luật doanh nghiệp.
Bên cạnh những kinh nghiệm chuyên môn, các luật sư và chuyên viên pháp lý của Công ty Luật Á Đông luôn thấm nhuần cách nghĩ " Luật sư luôn là người bạn đồng hành mang lại sự yên tâm và an toàn cho doanh nghiệp trong các hoạt động kinh doanh ". Do vậy, trong quá trình cung cấp dịch vụ của mình, Công ty Luật Á Đông luôn được khách hàng đánh giá là một đơn vị tư vấn có đội ngũ nhân viên tận tâm...
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Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_settings) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_settings' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_settings) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_settings' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::setting() - APP/Controller/CommentController.php, line 217
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 269
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_partners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_partners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
DataSource::describe() - CORE/Cake/Model/Datasource/DataSource.php, line 133
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 281
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/models/myapp_cake_model_default_luatadong_db_partners) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
Warning (512): _cake_model_ cache was unable to write 'default_luatadong_db_partners' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DataSource::_cacheDescription() - CORE/Cake/Model/Datasource/DataSource.php, line 308
Mysql::describe() - CORE/Cake/Model/Datasource/Database/Mysql.php, line 315
Model::schema() - CORE/Cake/Model/Model.php, line 1304
DboSource::fields() - CORE/Cake/Model/Datasource/DboSource.php, line 2296
DboSource::read() - CORE/Cake/Model/Datasource/DboSource.php, line 1052
Model::find() - CORE/Cake/Model/Model.php, line 2630
CommentController::doitac() - APP/Controller/CommentController.php, line 236
ReflectionMethod::invokeArgs() - [internal], line ??
Controller::invokeAction() - CORE/Cake/Controller/Controller.php, line 485
Dispatcher::_invoke() - CORE/Cake/Routing/Dispatcher.php, line 186
Dispatcher::dispatch() - CORE/Cake/Routing/Dispatcher.php, line 161
Object::requestAction() - CORE/Cake/Core/Object.php, line 97
include - APP/View/Layouts/default.ctp, line 331
View::_evaluate() - CORE/Cake/View/View.php, line 920
View::_render() - CORE/Cake/View/View.php, line 883
View::renderLayout() - CORE/Cake/View/View.php, line 539
Warning (512): SplFileInfo::openFile(/home/luatadong/domains/luatsuadong.vn/public_html/app/tmp/cache/persistent/myapp_cake_core_file_map) [splfileinfo.openfile]: failed to open stream: No space left on device [CORE/Cake/Cache/Engine/FileEngine.php, line 313]
FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
App::shutdown() - CORE/Cake/Core/App.php, line 893
[main] - [internal], line ??
Warning (512): _cake_core_ cache was unable to write 'file_map' to File cache [CORE/Cake/Cache/Cache.php, line 309]
Cache::write() - CORE/Cake/Cache/Cache.php, line 309
App::shutdown() - CORE/Cake/Core/App.php, line 893
[main] - [internal], line ??
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FileEngine::_setKey() - CORE/Cake/Cache/Engine/FileEngine.php, line 313
FileEngine::write() - CORE/Cake/Cache/Engine/FileEngine.php, line 117
Cache::write() - CORE/Cake/Cache/Cache.php, line 298
DboSource::__destruct() - CORE/Cake/Model/Datasource/DboSource.php, line 3279
[main] - [internal], line ??
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Cache::write() - CORE/Cake/Cache/Cache.php, line 309
DboSource::__destruct() - CORE/Cake/Model/Datasource/DboSource.php, line 3279
[main] - [internal], line ??
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