{"id":5940,"date":"2026-05-05T09:53:24","date_gmt":"2026-05-05T02:53:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5940"},"modified":"2026-05-05T09:53:24","modified_gmt":"2026-05-05T02:53:24","slug":"ke-toan-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ke-toan-thue\/","title":{"rendered":"K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? L\u1ed9 tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu\u1ebf \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u1ea7u n\u1ed1i quan tr\u1ecdng gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n \u0111\u1ed5i s\u1ed1 m\u1ea1nh m\u1ebd v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd c\u1ee7a AI, vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 n\u00e0y l\u00e0 \u0111i\u1ec1u s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ecdi nh\u00e0 qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n nay \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 kh\u00f4ng ch\u1ec9 n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh kho\u1ea3n m\u00e0 c\u00f2n ph\u1ea3i c\u00f3 t\u01b0 duy qu\u1ea3n tr\u1ecb r\u1ee7i ro. Vi\u1ec7c sai s\u00f3t trong k\u00ea khai ho\u1eb7c ch\u1eadm tr\u1ec5 trong b\u00e1o c\u00e1o c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u1ed5ng l\u1ed3, th\u1eadm ch\u00ed \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/b><span style=\"font-weight: 400;\"> L\u00e0 nghi\u1ec7p v\u1ee5 thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra v\u00e0 b\u00e1o c\u00e1o c\u00e1c s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f9ng l\u00e0m g\u00ec?<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt thu\u1ebf, tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed thu\u1ebf h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng cho ai?<\/b><span style=\"font-weight: 400;\"> T\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e1t sinh doanh thu v\u00e0 l\u1ee3i nhu\u1eadn tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o c\u1ea7n?<\/b><span style=\"font-weight: 400;\"> Ngay t\u1eeb khi doanh nghi\u1ec7p nh\u1eadn gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh v\u00e0 duy tr\u00ec su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t<\/b><\/h2>\n<figure id=\"attachment_5942\" aria-describedby=\"caption-attachment-5942\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5942\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dinh-nghia-ke-toan-thue-va-boi-canh-phap-ly-moi-nhat.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dinh-nghia-ke-toan-thue-va-boi-canh-phap-ly-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dinh-nghia-ke-toan-thue-va-boi-canh-phap-ly-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dinh-nghia-ke-toan-thue-va-boi-canh-phap-ly-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dinh-nghia-ke-toan-thue-va-boi-canh-phap-ly-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dinh-nghia-ke-toan-thue-va-boi-canh-phap-ly-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5942\" class=\"wp-caption-text\">\u0110\u1ecbnh ngh\u0129a k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu\u1ebf l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn chuy\u00ean bi\u1ec7t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, l\u1eadp t\u1edd khai v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o hi\u1ec7u qu\u1ea3 kinh doanh, k\u1ebf to\u00e1n thu\u1ebf ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><b>\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, \u0111\u1eb7c bi\u1ec7t l\u00e0 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed to\u00e0n di\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 80\/2021\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c ngh\u1ecb \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> Th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 kinh t\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 trong giai \u0111o\u1ea1n 2024-2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026 v\u00e0 2027, c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh \u00e1p d\u1ee5ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o &#8211; \u0111\u1ea7u ra theo th\u1eddi gian th\u1ef1c. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ecdi sai l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><\/h2>\n<figure id=\"attachment_5944\" aria-describedby=\"caption-attachment-5944\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5944\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-ke-toan-thue-trong-quan-tri-doanh-nghiep.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-ke-toan-thue-trong-quan-tri-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-ke-toan-thue-trong-quan-tri-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-ke-toan-thue-trong-quan-tri-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-ke-toan-thue-trong-quan-tri-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-ke-toan-thue-trong-quan-tri-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5944\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng l\u1ea7m t\u01b0\u1edfng k\u1ebf to\u00e1n thu\u1ebf ch\u1ec9 l\u00e0 ng\u01b0\u1eddi &#8220;\u0111i\u1ec1n s\u1ed1 v\u00e0o m\u1eabu&#8221;. Th\u1ef1c t\u1ebf, gi\u00e1 tr\u1ecb c\u1ee7a v\u1ecb tr\u00ed n\u00e0y n\u1eb1m \u1edf kh\u1ea3 n\u0103ng b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn cho t\u1ed5 ch\u1ee9c qua ba kh\u00eda c\u1ea1nh ch\u00ednh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nhi\u1ec7m v\u1ee5 c\u01a1 b\u1ea3n nh\u01b0ng quan tr\u1ecdng nh\u1ea5t. K\u1ebf to\u00e1n thu\u1ebf gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi c\u00e1c r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00e1c ch\u1ebf t\u00e0i h\u00e0nh ch\u00ednh. Theo th\u1ed1ng k\u00ea t\u1eeb c\u00e1c \u0111\u1ee3t quy\u1ebft to\u00e1n, l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 gian l\u1eadn m\u00e0 l\u00e0 s\u1ef1 thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n gi\u1ecfi bi\u1ebft c\u00e1ch t\u1eadn d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf ho\u1eb7c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n l\u1ed7 \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. Vi\u1ec7c n\u00e0y kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi tr\u1ed1n thu\u1ebf; \u0111\u00e2y l\u00e0 s\u1ef1 v\u1eadn d\u1ee5ng th\u00f4ng minh c\u00e1c k\u1ebd h\u1edf ho\u1eb7c khuy\u1ebfn kh\u00edch c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Cung c\u1ea5p d\u1eef li\u1ec7u cho quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u t\u1eeb b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3n \u00e1nh b\u1ee9c tranh chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang g\u00e1nh ch\u1ecbu. Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch t\u1ef7 l\u1ec7 thu\u1ebf tr\u00ean doanh thu, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u00f4 h\u00ecnh kinh doanh ho\u1eb7c c\u1ea5u tr\u00fac chi ph\u00ed \u0111\u1ec3 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf theo \u0111\u1ecbnh k\u1ef3<\/b><\/h2>\n<figure id=\"attachment_5941\" aria-describedby=\"caption-attachment-5941\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5941\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-cac-dau-muc-cong-viec-cua-ke-toan-thue-theo-dinh-ky.jpg\" alt=\"Chi ti\u1ebft c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf theo \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-cac-dau-muc-cong-viec-cua-ke-toan-thue-theo-dinh-ky.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-cac-dau-muc-cong-viec-cua-ke-toan-thue-theo-dinh-ky-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-cac-dau-muc-cong-viec-cua-ke-toan-thue-theo-dinh-ky-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-cac-dau-muc-cong-viec-cua-ke-toan-thue-theo-dinh-ky-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-cac-dau-muc-cong-viec-cua-ke-toan-thue-theo-dinh-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5941\" class=\"wp-caption-text\">Chi ti\u1ebft c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf theo \u0111\u1ecbnh k\u1ef3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia nh\u1ecf theo c\u00e1c m\u1ed1c th\u1eddi gian c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t ti\u1ebfn \u0111\u1ed9 v\u00e0 kh\u00f4ng b\u1ecf s\u00f3t c\u00e1c k\u1ef3 h\u1ea1n ph\u00e1p l\u00fd quan tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng vi\u1ec7c \u0111\u1ea7u n\u0103m c\u1ea7n th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng Gi\u00eang lu\u00f4n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eadn r\u1ed9n nh\u1ea5t \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 thu\u1ebf. C\u00e1c c\u00f4ng vi\u1ec7c tr\u1ecdng t\u00e2m bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/b><span style=\"font-weight: 400;\"> H\u1ea1n ch\u00f3t th\u01b0\u1eddng l\u00e0 ng\u00e0y 30\/01 h\u00e0ng n\u0103m. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong n\u0103m tr\u01b0\u1edbc, c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i t\u1edd khai m\u00f4n b\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN qu\u00fd IV n\u0103m tr\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n t\u1ea1m th\u1eddi kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1m t\u00ednh thu\u1ebf TNDN qu\u00fd IV:<\/b><span style=\"font-weight: 400;\"> D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch, tr\u00e1nh \u0111\u1ec3 s\u1ed1 thu\u1ebf n\u1ed9p sau quy\u1ebft to\u00e1n ch\u00eanh l\u1ec7ch qu\u00e1 20% so v\u1edbi s\u1ed1 t\u1ea1m n\u1ed9p c\u1ea3 n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nhi\u1ec7m v\u1ee5 h\u00e0ng ng\u00e0y v\u00e0 h\u00e0ng th\u00e1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 \u0111\u1ec3 tr\u00e1nh d\u1ed3n t\u00edch sai s\u00f3t v\u00e0o cu\u1ed1i n\u0103m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu th\u1eadp v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. L\u01b0u \u00fd ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n, \u0111\u01a1n gi\u00e1 v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5:<\/b><span style=\"font-weight: 400;\"> Ghi s\u1ed5 c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp &#8211; xu\u1ea5t kho ngay khi ph\u00e1t sinh ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i d\u00f2ng ti\u1ec1n n\u1ed9p thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> L\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p (th\u01b0\u1eddng t\u00ednh 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng qu\u00fd, k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai thu\u1ebf GTGT v\u00e0 TNCN theo qu\u00fd:<\/b><span style=\"font-weight: 400;\"> D\u00e0nh cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> D\u00f9 hi\u1ec7n nay h\u1ea7u h\u1ebft d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, vi\u1ec7c \u0111\u1ed1i so\u00e1t s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t v\u1eabn r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n &#8220;l\u1ea1&#8221; ph\u00e1t sinh t\u1eeb h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u5e74\u7ec8\u7a0e\u52a1\u7ed3\u7b97<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 k\u1ef3 &#8220;thi c\u1eed&#8221; quan tr\u1ecdng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf. K\u1ebft qu\u1ea3 c\u1ee7a giai \u0111o\u1ea1n n\u00e0y s\u1ebd tr\u00ecnh b\u00e0y l\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m:<\/b><span style=\"font-weight: 400;\"> G\u1ed3m B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> T\u00ednh to\u00e1n l\u1ea1i ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u1ea3 n\u0103m sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Thay m\u1eb7t nh\u00e2n vi\u00ean trong c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf d\u1ef1a tr\u00ean \u1ee7y quy\u1ec1n ho\u1eb7c cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n n\u1eb1m l\u00f2ng (C\u1eadp nh\u1eadt 2026)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5, b\u1ea1n c\u1ea7n tham chi\u1ebfu c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7a0e\u79cd<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd ch\u1ee7 ch\u1ed1t<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c38\/2019\/QH14\u53f7\u6cd5\u5f8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">219\/2013\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">78\/2014\/TT-BTC\u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed h\u1ee3p l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111\/2013\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Trong n\u0103m 2026, h\u00e3y \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p &#8220;r\u1ee7i ro cao v\u1ec1 thu\u1ebf&#8221; (doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh). Vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd sai s\u00f3t trong chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t A (t\u1ea1i B\u00ecnh D\u01b0\u01a1ng) c\u00f3 50 c\u00f4ng nh\u00e2n. Trong n\u0103m 2025, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Tuy nhi\u00ean, khi ki\u1ec3m tra h\u1ed3 s\u01a1, c\u00f3 10 c\u00f4ng nh\u00e2n kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd k\u1ebft b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch t\u1eeb chuy\u00ean gia MAN:<\/b><span style=\"font-weight: 400;\"> Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u01b0\u01a1ng. Vi\u1ec7c thi\u1ebfu h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m (trong tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c) s\u1ebd khi\u1ebfn c\u01a1 quan thu\u1ebf nghi ng\u1edd v\u1ec1 t\u00ednh c\u00f3 th\u1ef1c c\u1ee7a chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd t\u1ed1i \u01b0u:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n b\u1ed5 sung ngay h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 ho\u1eb7c kho\u00e1n vi\u1ec7c n\u1ebfu ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1eafc ph\u1ee5c v\u1ec1 b\u1ea3o hi\u1ec3m:<\/b><span style=\"font-weight: 400;\"> Truy \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a to\u00e0n b\u1ed9 b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ch\u1ec9nh t\u1edd khai:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu kh\u00f4ng th\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng lo\u1ea1i kho\u1ea3n chi ph\u00ed n\u00e0y ra kh\u1ecfi quy\u1ebft to\u00e1n thu\u1ebf TNDN (ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai) \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t k\u00ea khai sai khi thanh tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1, MAN nh\u1eadn th\u1ea5y r\u1ee7i ro l\u1edbn nh\u1ea5t hi\u1ec7n nay kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ednh to\u00e1n sai con s\u1ed1, m\u00e0 n\u1eb1m \u1edf <\/span><b>&#8220;r\u1ee7i ro v\u1ec1 ngu\u1ed3n g\u1ed1c h\u00f3a \u0111\u01a1n&#8221;<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay v\u1eabn c\u00f3 th\u00f3i quen mua h\u00f3a \u0111\u01a1n \u0111\u1ec3 &#8220;h\u1ee3p th\u1ee9c h\u00f3a&#8221; chi ph\u00ed \u0111\u1ea7u v\u00e0o. Tuy nhi\u00ean, v\u1edbi h\u1ec7 th\u1ed1ng AI c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, vi\u1ec7c truy xu\u1ea5t d\u00f2ng ti\u1ec1n v\u00e0 \u0111\u1ed1i chi\u1ebfu n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t c\u1ee7a b\u00ean b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng. N\u1ebfu b\u00ean b\u00e1n l\u00e0 doanh nghi\u1ec7p &#8220;ma&#8221;, doanh nghi\u1ec7p b\u1ea1n s\u1ebd r\u01a1i v\u00e0o danh s\u00e1ch \u0111en ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean th\u1ef1c t\u1ebf:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra \u0111\u1ed1i t\u00e1c:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, h\u00e3y d\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a h\u1ecd \u0111\u1ec3 tra c\u1ee9u tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng tr\u00ean c\u1ed5ng th\u00f4ng tin qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minh b\u1ea1ch d\u00f2ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> \u01afu ti\u00ean thanh to\u00e1n qua ng\u00e2n h\u00e0ng ngay c\u1ea3 v\u1edbi c\u00e1c kho\u1ea3n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 t\u1ea1o b\u1eb1ng ch\u1ee9ng s\u1ea1ch cho giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 h\u00f3a kho l\u01b0u tr\u1eef:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eebng ch\u1ec9 l\u01b0u h\u00f3a \u0111\u01a1n gi\u1ea5y. H\u00e3y x\u00e2y d\u1ef1ng kho d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (file XML) c\u00f3 h\u1ec7 th\u1ed1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh sau 5-10 n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c ho\u00e0n th\u00e0nh c\u00e1c m\u1eabu bi\u1ec3u, m\u00e0 l\u00e0 ngh\u1ec7 thu\u1eadt qu\u1ea3n tr\u1ecb s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p v\u00e0 tr\u00e1ch nhi\u1ec7m qu\u1ed1c gia. M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf v\u1eefng m\u1ea1nh ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn th\u00e9p b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 s\u1ef1 ki\u1ec3m tra g\u1eaft gao c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 <\/span><b>\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/b><span style=\"font-weight: 400;\">, <\/span><b>\u7a0e\u52a1\u4f1a\u8ba1<\/b><span style=\"font-weight: 400;\">, <\/span><b>\u7a0e\u52a1\u54a8\u8be2<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>\u7a0e\u52a1\u7533\u62a5<\/b><span style=\"font-weight: 400;\">. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch kinh t\u1ebf m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>B\u1eb1ng c\u1ea5p t\u1ed1i thi\u1ec3u \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p y\u00eau c\u1ea7u b\u1eb1ng Cao \u0111\u1eb3ng chuy\u00ean ng\u00e0nh K\u1ebf to\u00e1n tr\u1edf l\u00ean. Tuy nhi\u00ean, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd thu\u1ebf l\u00e0 \u0111i\u1ec3m c\u1ed9ng l\u1edbn th\u1ec3 hi\u1ec7n n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n th\u1ef1c t\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT (tr\u1eafng) v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo \u0111\u00fang k\u1ef3 h\u1ea1n quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y v\u00e0o th\u1eddi gian ch\u1eadm n\u1ed9p. N\u1ebfu ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y, m\u1ee9c ph\u1ea1t s\u1ebd r\u1ea5t n\u1eb7ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>K\u1ebf to\u00e1n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n thu\u1ebf t\u1eadp trung v\u00e0o c\u00e1c s\u1eafc thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n, bao g\u1ed3m c\u1ea3 k\u1ebf to\u00e1n thu\u1ebf, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, kho, l\u01b0\u01a1ng v\u00e0 l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb cho ch\u1ee7 doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf b\u00ean ngo\u00e0i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs), thu\u00ea d\u1ecbch v\u1ee5 ngo\u00e0i l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 gi\u1ea3m chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 t\u1eadn d\u1ee5ng kinh nghi\u1ec7m c\u1ee7a c\u00e1c chuy\u00ean gia t\u1eeb c\u00e1c \u0111\u1ea1i l\u00fd thu\u1ebf uy t\u00edn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u1eb1ng c\u1ea5p t\u1ed1i thi\u1ec3u \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p y\u00eau c\u1ea7u b\u1eb1ng Cao \u0111\u1eb3ng chuy\u00ean ng\u00e0nh K\u1ebf to\u00e1n tr\u1edf l\u00ean. Tuy nhi\u00ean, ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd thu\u1ebf l\u00e0 \u0111i\u1ec3m c\u1ed9ng l\u1edbn th\u1ec3 hi\u1ec7n n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n th\u1ef1c t\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu c\u00f3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT (tr\u1eafng) v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo \u0111\u00fang k\u1ef3 h\u1ea1n quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai hi\u1ec7n nay l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y v\u00e0o th\u1eddi gian ch\u1eadm n\u1ed9p. N\u1ebfu ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y, m\u1ee9c ph\u1ea1t s\u1ebd r\u1ea5t n\u1eb7ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n thu\u1ebf t\u1eadp trung v\u00e0o c\u00e1c s\u1eafc thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n, bao g\u1ed3m c\u1ea3 k\u1ebf to\u00e1n thu\u1ebf, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, kho, l\u01b0\u01a1ng v\u00e0 l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb cho ch\u1ee7 doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf b\u00ean ngo\u00e0i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs), thu\u00ea d\u1ecbch v\u1ee5 ngo\u00e0i l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 gi\u1ea3m chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 t\u1eadn d\u1ee5ng kinh nghi\u1ec7m c\u1ee7a c\u00e1c chuy\u00ean gia t\u1eeb c\u00e1c \u0111\u1ea1i l\u00fd thu\u1ebf uy t\u00edn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n thu\u1ebf \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u1ea7u n\u1ed1i quan tr\u1ecdng gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n \u0111\u1ed5i s\u1ed1 m\u1ea1nh m\u1ebd v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,2,3],"tags":[],"class_list":["post-5940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn","category-thue-gtgt","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5940"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5940\/revisions"}],"predecessor-version":[{"id":5945,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5940\/revisions\/5945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5943"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}