{"id":3627,"date":"2025-10-09T14:58:13","date_gmt":"2025-10-09T07:58:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3627"},"modified":"2025-10-09T14:58:13","modified_gmt":"2025-10-09T07:58:13","slug":"phu-luc-chuyen-lo","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/phu-luc-chuyen-lo\/","title":{"rendered":"Appendix to transfer corporate income tax loss according to Circular 80"},"content":{"rendered":"

Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNDN tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap minh b\u1ea1ch s\u1ed1 li\u1ec7u, gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 truy thu thu\u1ebf, m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7, ph\u00e2n t\u00edch c\u1ea5u tr\u00fac, c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p, v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 k\u00ea khai \u0111\u00fang chu\u1ea9n, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/span><\/p>\n

Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 g\u00ec?<\/b><\/h2>\n

Ph\u1ee5 l\u1ee5c <\/span>chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/span><\/a> l\u00e0 t\u00e0i li\u1ec7u k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) nh\u1eb1m ph\u1ea3n \u00e1nh chi ti\u1ebft c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ph\u1ee5 l\u1ee5c n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\"Ph\u1ee5
Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 g\u00ec<\/figcaption><\/figure>\n

Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p mu\u1ed1n \u00e1p d\u1ee5ng quy\u1ec1n chuy\u1ec3n l\u1ed7 \u0111\u1ec3 gi\u1ea3m thu\u1ebf TNDN cho c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/b><\/h2>\n

\u0110\u1ec3 l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 <\/span>thu\u1ebf TNDN<\/span><\/a> ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh, k\u00ea khai v\u00e0 chuy\u1ec3n l\u1ed7, \u0111\u1ed3ng th\u1eddi ch\u1ec9 ra c\u00e1c nguy\u00ean t\u1eafc c\u1ea7n tu\u00e2n th\u1ee7 khi l\u1eadp ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN. Vi\u1ec7c tham kh\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u0103n c\u1ee9 n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/b><\/caption>\n
STT<\/b><\/td>\nC\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/td>\nN\u1ed9i dung ch\u00ednh<\/b><\/td>\nGhi ch\u00fa<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nLu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12<\/span><\/a><\/td>\nQuy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n kh\u1ea5u tr\u1eeb l\u1ed7, th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n\u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p ph\u00e1t sinh l\u1ed7 trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nTh\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/span><\/a> & <\/span>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/a><\/td>\nH\u01b0\u1edbng d\u1eabn chi ti\u1ebft l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, bao g\u1ed3m c\u1ea3 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/span><\/td>\nC\u1eadp nh\u1eadt c\u00e1c m\u1eabu t\u1edd khai v\u00e0 ch\u1ec9 ti\u00eau k\u00ea khai chi ti\u1ebft<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nC\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/td>\nC\u1eadp nh\u1eadt v\u1ec1 HTKK, n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, c\u00e1c ch\u1ec9 ti\u00eau k\u00ea khai chi ti\u1ebft<\/span><\/td>\n\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u00fang v\u00e0 \u0111\u1ed3ng b\u1ed9 khi n\u1ed9p h\u1ed3 s\u01a1 qua c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee5c \u0111\u00edch v\u00e0 \u00fd ngh\u0129a c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/b><\/h2>\n

Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Ph\u1ea7n n\u00e0y s\u1ebd tr\u00ecnh b\u00e0y chi ti\u1ebft m\u1ee5c \u0111\u00edch v\u00e0 \u00fd ngh\u0129a c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 vai tr\u00f2 c\u1ee7a n\u00f3 trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch s\u1ed1 li\u1ec7u v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf<\/b><\/h3>\n

L\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. Doanh nghi\u1ec7p k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh, s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n v\u00e0 s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i \u0111\u1ec3 chuy\u1ec3n k\u1ef3 sau, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p. Vi\u1ec7c n\u00e0y gi\u00fap tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu ho\u1eb7c ph\u1ea1t do k\u00ea khai sai, l\u1eadp h\u1ed3 s\u01a1 thi\u1ebfu th\u00f4ng tin.<\/span><\/p>\n

T\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf TNDN<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng m\u1ee5c \u0111\u00edch quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c l\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Khi k\u00ea khai \u0111\u00fang s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng s\u1ed1 l\u1ed7 n\u00e0y \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong c\u00e1c k\u1ef3 ti\u1ebfp theo khi ph\u00e1t sinh l\u1ee3i nhu\u1eadn. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi t\u0103ng kh\u1ea3 n\u0103ng t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n

\u0110\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 d\u1ec5 ki\u1ec3m so\u00e1t<\/b><\/h3>\n
\"M\u1ee5c
M\u1ee5c \u0111\u00edch v\u00e0 \u00fd ngh\u0129a c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/figcaption><\/figure>\n

Ph\u1ee5 l\u1ee5c cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 s\u1ed1 l\u1ed7 ph\u00e1t sinh theo t\u1eebng n\u0103m, s\u1ed1 l\u1ed7 \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra, \u0111\u1ed3ng th\u1eddi gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ed9t c\u00e1ch minh b\u1ea1ch. Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c ch\u00ednh x\u00e1c c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra ho\u1eb7c ki\u1ec3m tra h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n

H\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c<\/b><\/h3>\n

Th\u00f4ng tin trong ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. L\u1eadp ph\u1ee5 l\u1ee5c ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u1eeb \u0111\u00f3 n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n

L\u00e0 c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft<\/b><\/h3>\n

Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra ho\u1eb7c thanh tra, ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng ch\u1ee9ng minh doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy\u1ec1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u gi\u1eef ph\u1ee5 l\u1ee5c \u0111\u1ea7y \u0111\u1ee7 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p lu\u00f4n c\u00f3 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN ch\u00ednh x\u00e1c<\/b><\/h2>\n

Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN ch\u00ednh x\u00e1c \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t ph\u1ee5 l\u1ee5c \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch s\u1ed1 li\u1ec7u, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 tr\u00e1nh tranh ch\u1ea5p, m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn truy thu thu\u1ebf hay ph\u1ea1t ch\u1eadm n\u1ed9p.\u00a0<\/span><\/p>\n

\"T\u1ea7m
T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN ch\u00ednh x\u00e1c<\/figcaption><\/figure>\n

B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u00fang s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf TNDN cho c\u00e1c k\u1ef3 ti\u1ebfp theo v\u00e0 h\u1ed7 tr\u1ee3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 kinh doanh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Do \u0111\u00f3, l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN ch\u00ednh x\u00e1c l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7, \u0111\u1eb7c bi\u1ec7t khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

Quy \u0111\u1ecbnh quan tr\u1ecdng khi l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/b><\/h2>\n

Khi l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c chuy\u1ec3n l\u1ed7 \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh c\u01a1 b\u1ea3n m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, bao g\u1ed3m th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7, n\u1ed9i dung k\u00ea khai chi ti\u1ebft v\u00e0 y\u00eau c\u1ea7u \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN.<\/span><\/p>\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh quan tr\u1ecdng khi l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/b><\/caption>\n
STT<\/b><\/td>\nQuy \u0111\u1ecbnh<\/b><\/td>\nGhi ch\u00fa<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nL\u1ed7 ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a trong 5 n\u0103m ti\u1ebfp theo k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh<\/span><\/td>\n\u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nDoanh nghi\u1ec7p ph\u1ea3i k\u00ea khai chi ti\u1ebft: n\u0103m ph\u00e1t sinh l\u1ed7, s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n, s\u1ed1 l\u1ed7 chuy\u1ec3n k\u1ef3 n\u00e0y, s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau<\/span><\/td>\n\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nPh\u1ee5 l\u1ee5c ph\u1ea3i k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN khi n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/td>\nB\u1eaft bu\u1ed9c khi n\u1ed9p h\u1ed3 s\u01a1 qua C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung c\u1ee7a ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/b><\/h2>\n

Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN (m\u1eabu s\u1ed1 03-2\/TNDN) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 v\u00e0o n\u0103m quy\u1ebft to\u00e1n thu\u1ebf hi\u1ec7n t\u1ea1i. Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong c\u00e1c n\u0103m c\u00f3 l\u00e3i.<\/span><\/p>\n

Th\u00f4ng tin chung<\/b><\/h3>\n

Ch\u1ec9 ti\u00eau [01]: K\u1ef3 t\u00ednh thu\u1ebf \u2013 Ghi r\u00f5 n\u0103m quy\u1ebft to\u00e1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1edd khai 03\/TNDN.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau [02] v\u00e0 [03]: T\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u2013 T\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb khi k\u00ea khai qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Ph\u1ea7n k\u00ea khai chi ti\u1ebft chuy\u1ec3n l\u1ed7<\/b><\/h3>\n

\u0110\u1ec3 l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 \u00fd ngh\u0129a c\u1ee7a t\u1eebng c\u1ed9t k\u00ea khai trong ph\u1ee5 l\u1ee5c. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u1ea3i th\u00edch chi ti\u1ebft n\u1ed9i dung t\u1eebng c\u1ed9t, t\u1eeb s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng, n\u0103m ph\u00e1t sinh l\u1ed7, t\u1ed5ng s\u1ed1 l\u1ed7 ph\u00e1t sinh, s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n, s\u1ed1 l\u1ed7 chuy\u1ec3n trong k\u1ef3, \u0111\u1ebfn s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c c\u1ed9t n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, tr\u00e1nh sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u1ea7n k\u00ea khai chi ti\u1ebft chuy\u1ec3n l\u1ed7<\/b><\/caption>\n
C\u1ed9t<\/b><\/td>\nN\u1ed9i dung<\/b><\/td>\n<\/tr>\n
(1)<\/span><\/td>\nS\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng k\u00ea khai<\/span><\/td>\n<\/tr>\n
(2)<\/span><\/td>\nN\u0103m ph\u00e1t sinh l\u1ed7 \u2013 M\u1ed7i n\u0103m ghi v\u00e0o m\u1ed9t d\u00f2ng ri\u00eang bi\u1ec7t<\/span><\/td>\n<\/tr>\n
(3)<\/span><\/td>\nT\u1ed5ng s\u1ed1 ti\u1ec1n l\u1ed7 ph\u00e1t sinh trong n\u0103m \u0111\u00f3<\/span><\/td>\n<\/tr>\n
(4)<\/span><\/td>\nS\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n
(5)<\/span><\/td>\nS\u1ed1 l\u1ed7 chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y<\/span><\/td>\n<\/tr>\n
(6)<\/span><\/td>\nS\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng h\u1ee3p s\u1ed1 l\u1ed7 chuy\u1ec3n<\/b><\/h3>\n

Ph\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 l\u1ed7 chuy\u1ec3n trong ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng. C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai ch\u00ednh x\u00e1c tr\u00ean ph\u1ee5 l\u1ee5c m\u00e0 c\u00f2n li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN. Vi\u1ec7c hi\u1ec3u r\u00f5 \u00fd ngh\u0129a c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n

    \n
  • Ch\u1ec9 ti\u00eau [04]: T\u1ed5ng s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y, kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p sau khi \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf. S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ch\u1ec9 ti\u00eau C3a c\u1ee7a t\u1edd khai 03\/TNDN.<\/span><\/li>\n
  • Ch\u1ec9 ti\u00eau [05]: T\u1ed5ng s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y, kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3. S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ch\u1ec9 ti\u00eau D2 c\u1ee7a t\u1edd khai 03\/TNDN.<\/span><\/li>\n<\/ul>\n

    V\u00ed d\u1ee5 minh h\u1ecda: M\u1eabu ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN theo Th\u00f4ng t\u01b0 80<\/b><\/h2>\n

    \u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda k\u00e8m gi\u1ea3i th\u00edch chi ti\u1ebft t\u1eebng c\u1ed9t v\u00e0 ch\u1ec9 ti\u00eau. M\u1eabu n\u00e0y \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/p>\n\n\n\n\n\n\n
    B\u1ea3ng t\u1ed5ng h\u1ee3p v\u00ed d\u1ee5 minh h\u1ecda: M\u1eabu ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN theo Th\u00f4ng t\u01b0 80<\/b><\/caption>\n
    STT<\/b><\/td>\nN\u0103m ph\u00e1t sinh l\u1ed7<\/b><\/td>\nS\u1ed1 l\u1ed7 ph\u00e1t sinh (VN\u0110)<\/b><\/td>\n\u0110\u00e3 chuy\u1ec3n c\u00e1c n\u0103m tr\u01b0\u1edbc (VN\u0110)<\/b><\/td>\nChuy\u1ec3n trong n\u0103m nay (VN\u0110)<\/b><\/td>\nC\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau (VN\u0110)<\/b><\/td>\n<\/tr>\n
    1<\/span><\/td>\n2020<\/span><\/td>\n1.200.000.000<\/span><\/td>\n600.000.000<\/span><\/td>\n300.000.000<\/span><\/td>\n300.000.000<\/span><\/td>\n<\/tr>\n
    2<\/span><\/td>\n2021<\/span><\/td>\n800.000.000<\/span><\/td>\n0<\/span><\/td>\n200.000.000<\/span><\/td>\n600.000.000<\/span><\/td>\n<\/tr>\n
    T\u1ed5ng c\u1ed9ng<\/td>\n<\/td>\n2.000.000.000<\/span><\/td>\n600.000.000<\/span><\/td>\n500.000.000<\/span><\/td>\n900.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    N\u0103m ph\u00e1t sinh l\u1ed7<\/b><\/h3>\n

    Trong ph\u1ee5 l\u1ee5c, m\u1ed7i n\u0103m ph\u00e1t sinh l\u1ed7 \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean m\u1ed9t d\u00f2ng ri\u00eang bi\u1ec7t. V\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u00e1t sinh l\u1ed7 n\u0103m 2020 v\u00e0 2021 th\u00ec s\u1ebd l\u1eadp hai d\u00f2ng t\u01b0\u01a1ng \u1ee9ng. Vi\u1ec7c n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n

    S\u1ed1 l\u1ed7 ph\u00e1t sinh<\/b><\/h3>\n

    C\u1ed9t s\u1ed1 l\u1ed7 ph\u00e1t sinh ghi t\u1ed5ng s\u1ed1 l\u1ed7 ph\u00e1t sinh c\u1ee7a t\u1eebng n\u0103m theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ed d\u1ee5, n\u0103m 2020 doanh nghi\u1ec7p l\u1ed7 1,2 t\u1ef7 \u0111\u1ed3ng v\u00e0 n\u0103m 2021 l\u1ed7 800 tri\u1ec7u \u0111\u1ed3ng. Ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n l\u1ed7.<\/span><\/p>\n

    S\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n c\u00e1c n\u0103m tr\u01b0\u1edbc<\/b><\/h3>\n

    C\u1ed9t n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ed7 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3m thu\u1ebf TNDN trong c\u00e1c n\u0103m tr\u01b0\u1edbc. V\u00ed d\u1ee5, n\u0103m 2020 doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng 600 tri\u1ec7u \u0111\u1ed3ng l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. Vi\u1ec7c ghi r\u00f5 s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng chuy\u1ec3n tr\u00f9ng l\u1ed7, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p>\n

    S\u1ed1 l\u1ed7 chuy\u1ec3n trong n\u0103m nay<\/b><\/h3>\n

    S\u1ed1 l\u1ed7 chuy\u1ec3n trong n\u0103m nay l\u00e0 s\u1ed1 l\u1ed7 m\u00e0 doanh nghi\u1ec7p mu\u1ed1n kh\u1ea5u tr\u1eeb trong k\u1ef3 quy\u1ebft to\u00e1n hi\u1ec7n t\u1ea1i. V\u00ed d\u1ee5, n\u0103m 2025, doanh nghi\u1ec7p chuy\u1ec3n 300 tri\u1ec7u \u0111\u1ed3ng l\u1ed7 c\u1ee7a n\u0103m 2020 v\u00e0 200 tri\u1ec7u \u0111\u1ed3ng l\u1ed7 c\u1ee7a n\u0103m 2021. S\u1ed1 li\u1ec7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i, nh\u1eb1m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau<\/b><\/h3>\n

    S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau l\u00e0 kho\u1ea3n l\u1ed7 ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo, t\u1ed1i \u0111a 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh. V\u00ed d\u1ee5, s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i n\u0103m 2020 l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng v\u00e0 n\u0103m 2021 l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c mang sang k\u1ef3 sau. Ch\u1ec9 ti\u00eau n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a quy\u1ec1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh v\u00e0 qu\u1ea3n l\u00fd s\u1ed1 li\u1ec7u m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/span><\/p>\n

    H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><\/h2>\n

    \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m HTKK. Vi\u1ec7c s\u1eed d\u1ee5ng HTKK kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng b\u1ed9 v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN, gi\u1ea3m thi\u1ec3u sai s\u00f3t so v\u1edbi khai b\u00e1o th\u1ee7 c\u00f4ng. <\/span><\/p>\n

    B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t<\/b><\/h3>\n

    Tr\u01b0\u1edbc khi l\u1eadp ph\u1ee5 l\u1ee5c, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u00e3 c\u00e0i \u0111\u1eb7t phi\u00ean b\u1ea3n HTKK m\u1edbi nh\u1ea5t do T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh. Vi\u1ec7c n\u00e0y gi\u00fap tr\u00e1nh l\u1ed7i \u0111\u1ecbnh d\u1ea1ng XML, \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t gi\u00fap doanh nghi\u1ec7p khai b\u00e1o tr\u1ef1c tuy\u1ebfn, \u0111\u1ed3ng b\u1ed9 s\u1ed1 li\u1ec7u v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed m\u00e0 kh\u00f4ng g\u1eb7p tr\u1ee5c tr\u1eb7c.<\/span><\/p>\n

    B\u01b0\u1edbc 2: M\u1edf t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><\/h3>\n

    Sau khi m\u1edf HTKK, doanh nghi\u1ec7p ch\u1ecdn ch\u1ee9c n\u0103ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 ch\u1ecdn m\u1eabu 03\/TNDN t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 quy\u1ebft to\u00e1n. T\u1ea1i giao di\u1ec7n t\u1edd khai, ph\u1ea7n m\u1ec1m cung c\u1ea5p ch\u1ee9c n\u0103ng Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN (m\u1eabu 03-2\/TNDN), n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai chi ti\u1ebft c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

    B\u01b0\u1edbc 3: Khai b\u00e1o th\u00f4ng tin chi ti\u1ebft t\u1eebng n\u0103m ph\u00e1t sinh l\u1ed7<\/b><\/h3>\n

    Trong ph\u1ee5 l\u1ee5c, doanh nghi\u1ec7p khai b\u00e1o l\u1ea7n l\u01b0\u1ee3t c\u00e1c th\u00f4ng tin bao g\u1ed3m n\u0103m ph\u00e1t sinh l\u1ed7, s\u1ed1 l\u1ed7 ph\u00e1t sinh, s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n c\u00e1c k\u1ef3 tr\u01b0\u1edbc, s\u1ed1 l\u1ed7 chuy\u1ec3n trong k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo. HTKK t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i v\u00e0 ki\u1ec3m tra c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p, gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi k\u1ebft xu\u1ea5t t\u1ec7p XML.<\/span><\/p>\n

    B\u01b0\u1edbc 4: Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/b><\/h3>\n
    \"H\u01b0\u1edbng
    H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/figcaption><\/figure>\n

    Sau khi nh\u1eadp d\u1eef li\u1ec7u, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u, \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ed1 l\u1ed7 chuy\u1ec3n trong k\u1ef3 hi\u1ec7n t\u1ea1i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u00e1c s\u1ed1 li\u1ec7u trong ph\u1ee5 l\u1ee5c ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai 03\/TNDN v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan.<\/span><\/p>\n

    B\u01b0\u1edbc 5: K\u1ebft xu\u1ea5t t\u1ec7p XML v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/b><\/h3>\n

    Khi ch\u1eafc ch\u1eafn d\u1eef li\u1ec7u \u0111\u00e3 ch\u00ednh x\u00e1c, HTKK cho ph\u00e9p k\u1ebft xu\u1ea5t t\u1ec7p XML \u0111\u1ec3 n\u1ed9p qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Qu\u00e1 tr\u00ecnh n\u00e0y gi\u00fap h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ngay, gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb t\u1eeb ch\u1ed1i do l\u1ed7i \u0111\u1ecbnh d\u1ea1ng ho\u1eb7c sai s\u00f3t th\u00f4ng tin. Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u00f2n gi\u00fap doanh nghi\u1ec7p l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n m\u1ed9t c\u00e1ch thu\u1eadn ti\u1ec7n.<\/span><\/p>\n

    B\u01b0\u1edbc 6: L\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 theo d\u00f5i s\u1ed1 l\u1ed7<\/b><\/h3>\n

    Sau khi n\u1ed9p ph\u1ee5 l\u1ee5c, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 theo d\u00f5i s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo. Vi\u1ec7c n\u00e0y gi\u00fap qu\u1ea3n l\u00fd s\u1ed1 l\u1ed7 minh b\u1ea1ch, h\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf trong c\u00e1c n\u0103m ti\u1ebfp theo v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh.<\/span><\/p>\n

    Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/b><\/h2>\n

    Khi l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p m\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf. Nh\u1eefng l\u1ed7i n\u00e0y th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn sai s\u00f3t trong khai b\u00e1o n\u0103m ph\u00e1t sinh l\u1ed7, s\u1ed1 li\u1ec7u chuy\u1ec3n l\u1ed7 v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi t\u1edd khai 03\/TNDN, ho\u1eb7c do s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n HTKK l\u1ed7i th\u1eddi.<\/span><\/p>\n

    B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p, nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch kh\u1eafc ph\u1ee5c chi ti\u1ebft, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh x\u00e1c, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n\n\n\n\n\n\n\n
    B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/b><\/caption>\n
    L\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/b><\/td>\nNguy\u00ean nh\u00e2n<\/b><\/td>\nC\u00e1ch kh\u1eafc ph\u1ee5c<\/b><\/td>\n<\/tr>\n
    Sai n\u0103m ph\u00e1t sinh l\u1ed7<\/span><\/td>\nNh\u1eadp d\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai<\/span><\/td>\nKi\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 bi\u00ean b\u1ea3n quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n
    Chuy\u1ec3n l\u1ed7 v\u01b0\u1ee3t qu\u00e1 5 n\u0103m<\/span><\/td>\nKh\u00f4ng theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 78\/80<\/span><\/td>\nL\u1eadp b\u1ea3ng theo d\u00f5i l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n, tu\u00e2n th\u1ee7 5 n\u0103m<\/span><\/td>\n<\/tr>\n
    Kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t s\u1ed1 li\u1ec7u v\u1edbi t\u1edd khai 03\/TNDN<\/span><\/td>\nNh\u1eadp A2\/A4 kh\u00f4ng ch\u00ednh x\u00e1c<\/span><\/td>\nSo\u00e1t l\u1ea1i s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi k\u1ebft xu\u1ea5t XML<\/span><\/td>\n<\/tr>\n
    Kh\u00f4ng c\u1eadp nh\u1eadt HTKK m\u1edbi<\/span><\/td>\nL\u1ed7i \u0111\u1ecbnh d\u1ea1ng XML khi n\u1ed9p<\/span><\/td>\nLu\u00f4n d\u00f9ng phi\u00ean b\u1ea3n HTKK m\u1edbi nh\u1ea5t, t\u1ea3i t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    K\u1ebft lu\u1eadn<\/b><\/h2>\n

    Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd s\u1ed1 l\u1ed7 ph\u00e1t sinh, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong quy\u1ebft to\u00e1n thu\u1ebf. Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd, tr\u00e1nh truy thu thu\u1ebf ho\u1eb7c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

    L\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN ch\u00ednh x\u00e1c c\u00f2n mang l\u1ea1i l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 minh b\u1ea1ch gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng ki\u1ec3m tra, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p theo d\u00f5i s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u1ed1i \u0111a quy\u1ec1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh, g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf TNDN trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

    \u0110\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tin t\u01b0\u1edfng v\u00e0o d\u1ecbch v\u1ee5 c\u1ee7a <\/span>MAN \u2013 Master Accountant Network<\/span><\/a>. MAN cung c\u1ea5p t\u01b0 v\u1ea5n, h\u01b0\u1edbng d\u1eabn k\u00ea khai, l\u1eadp ph\u1ee5 l\u1ee5c v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ea7y \u0111\u1ee7 theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 lu\u00f4n h\u1ee3p l\u1ec7. H\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

    Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/b><\/h3>\n
      \n
    • \u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n
    • Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n
    • Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNDN tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 […]<\/p>\n","protected":false},"author":4,"featured_media":3631,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-3627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3627"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3627\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3631"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}