{"id":19119,"date":"2022-01-26T14:31:54","date_gmt":"2022-01-26T07:31:54","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19119"},"modified":"2025-12-09T13:48:52","modified_gmt":"2025-12-09T06:48:52","slug":"lap-chung-tu-mua-hang-nhan-kem-hoa-don-dau-vao-lay-ve-tu-phan-mem-khac-ap-dung-theo-nq43-2022-qh15","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-mua-hang-nhan-kem-hoa-don-dau-vao-lay-ve-tu-phan-mem-khac-ap-dung-theo-nq43-2022-qh15\/","title":{"rendered":"L\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng t\u1eeb m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT c\u1ee7a Ngh\u1ecb quy\u1ebft 204\/2025\/QH15, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 x\u1eed l\u00fd ch\u00ednh x\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung:\u00a0<\/strong> b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng, c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 l\u1eadp, v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> MISA ASP K\u1ebf to\u00e1n cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb t\u1eeb m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u1ea5y v\u1ec1 t\u1eeb ph\u1ea7n m\u1ec1m kh\u00e1c theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong><em>\u0110\u01a1n v\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/em>:<\/strong> C\u00e1c H\u0110\u0110T c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT gi\u1ea3m 2% (thu\u1ebf su\u1ea5t c\u00f2n 8%).<\/li>\n<li><strong><em>\u0110\u01a1n v\u1ecb xu\u1ea5t H\u0110\u0110T theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/em>:<\/strong> C\u00e1c H\u0110\u0110T \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 20% m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.1. L\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng trong n\u01b0\u1edbc<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: T\u1ea1i ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng<\/strong>, tab\u00a0<strong>Mua h\u00e0ng, d\u1ecbch v\u1ee5,<\/strong>\u00a0nh\u1ea5n <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-40459\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-1600x394.jpg\" alt=\"\" width=\"1600\" height=\"394\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-1600x394.jpg 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-768x189.jpg 768w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-50x12.jpg 50w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-1536x379.jpg 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-60x15.jpg 60w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df-100x25.jpg 100w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280731612259_c00d6ee87dad10072a6631091a4e26df.jpg 1915w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>\u00a0: Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0 t\u00f9y ch\u1ecdn k\u00e8m theo<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ea7n l\u1eadp l\u00e0\u00a0<strong>Mua h\u00e0ng trong n\u01b0\u1edbc nh\u1eadp kho\/ kh\u00f4ng qua kho<\/strong><\/li>\n<li>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n:\u00a0<strong>Ch\u01b0a thanh to\u00e1n\u00a0<\/strong>ho\u1eb7c\u00a0<strong>Thanh to\u00e1n ngay<\/strong>.<\/li>\n<li>X\u00e1c nh\u1eadn l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3\u00a0<strong>Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<li>Khai b\u00e1o th\u00f4ng tin chung :\u00a0<strong>M\u00e3 nh\u00e0 cung c\u1ea5p, Ng\u01b0\u1eddi giao h\u00e0ng, \u0110\u1ecba ch\u1ec9, Nh\u00e2n vi\u00ean mua h\u00e0ng,\u2026<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 Nh\u00e0 cung c\u1ea5p c\u0169\u00a0<em>(\u0111\u00e3 t\u1ed3n t\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng)<\/em>: Ng\u01b0\u1eddi d\u00f9ng ch\u1ec9 c\u1ea7n l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p tr\u00ean danh s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean th\u00f4ng tin\u00a0<strong>\u0110\u1ecba ch\u1ec9<\/strong>\u00a0v\u00e0\u00a0<strong>Ng\u01b0\u1eddi giao h\u00e0ng<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 Nh\u00e0 cung c\u1ea5p m\u1edbi\u00a0<em>(ch\u01b0a t\u1ed3n t\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng)<\/em>: Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u00e1o nh\u00e0 cung c\u1ea5p m\u1edbi theo h\u01b0\u1edbng d\u1eabn\u00a0<em><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11080100\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/em><\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0<strong>Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 phi\u1ebfu chi, S\u1ed1 phi\u1ebfu nh\u1eadp<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n:\u00a0<strong>M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, S\u1ed1 h\u00f3a \u0111\u01a1n, Ng\u00e0y h\u00f3a \u0111\u01a1n\u00a0<\/strong>(n\u1ebfu c\u00f3)<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:\u00a0<strong>M\u00e3 h\u00e0ng, Kho, \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n, %Thu\u1ebf GTGT,\u2026<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li><strong>\u0110\u1ed1i\u00a0v\u1edbi h\u00f3a \u0111\u01a1n GTGT:<\/strong> Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ecdn %Thu\u1ebf su\u1ea5t GTGT l\u00e0 8%, sau \u0111\u00f3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/li>\n<li><strong>\u0110\u1ed1i\u00a0v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: <\/strong>Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n nh\u1eadp th\u00f4ng tin v\u00e0o c\u1ed9t<strong> Th\u00e0nh ti\u1ec1n<\/strong> (\u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb thu\u1ebf):<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-40465\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-1600x770.jpg\" alt=\"\" width=\"1600\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-1600x770.jpg 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-768x369.jpg 768w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-50x24.jpg 50w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-1536x739.jpg 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-60x29.jpg 60w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651-100x48.jpg 100w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280746027648_307724844ba8532406322856fc354651.jpg 1917w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.2. L\u1eadp ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: T\u1ea1i ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng<\/strong>, tab\u00a0<strong>Mua h\u00e0ng, d\u1ecbch v\u1ee5<\/strong>\u00a0nh\u1ea5n <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-40471\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/misa.png\" alt=\"\" width=\"640\" height=\"133\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/misa.png 640w, \/accounting\/wp-content\/uploads\/2025\/12\/misa-50x10.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/misa-60x12.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/misa-100x21.png 100w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Khai b\u00e1o c\u00e1c th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: V\u1edbi ph\u01b0\u01a1ng th\u1ee9c\u00a0<strong>Ch\u01b0a thanh to\u00e1n<\/strong>, c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp\u00a0<strong>\u0110i\u1ec1u kho\u1ea3n thanh to\u00e1n<\/strong>\u00a0v\u00e0\u00a0<\/em><em>theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00f4ng n\u1ee3 v\u1edbi Nh\u00e0 cung c\u1ea5p theo \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n.<\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>T\u00edch ch\u1ecdn\u00a0<strong>L\u00e0 chi ph\u00ed mua h\u00e0ng<\/strong>. ( N\u1ebfu l\u00e0 Chi ph\u00ed mua h\u00e0ng)<\/li>\n<li>X\u00e1c nh\u1eadn l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3\u00a0<strong>Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<li>Khai b\u00e1o th\u00f4ng tin chung :\u00a0<strong>M\u00e3 nh\u00e0 cung c\u1ea5p, Ng\u01b0\u1eddi giao h\u00e0ng, \u0110\u1ecba ch\u1ec9, Nh\u00e2n vi\u00ean mua h\u00e0ng,\u2026<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 Nh\u00e0 cung c\u1ea5p c\u0169\u00a0<em>(\u0111\u00e3 t\u1ed3n t\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng)<\/em>: Ng\u01b0\u1eddi d\u00f9ng ch\u1ec9 c\u1ea7n l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p tr\u00ean danh s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean th\u00f4ng tin\u00a0<strong>\u0110\u1ecba ch\u1ec9<\/strong>\u00a0v\u00e0\u00a0<strong>Ng\u01b0\u1eddi giao h\u00e0ng<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 Nh\u00e0 cung c\u1ea5p m\u1edbi\u00a0<em>(ch\u01b0a t\u1ed3n t\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng)<\/em>: Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u00e1o nh\u00e0 cung c\u1ea5p m\u1edbi theo h\u01b0\u1edbng d\u1eabn\u00a0<em><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11080100\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/em><\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0<strong>Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 phi\u1ebfu chi<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n:\u00a0<strong>M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, S\u1ed1 h\u00f3a \u0111\u01a1n, Ng\u00e0y h\u00f3a \u0111\u01a1n\u00a0<\/strong>(n\u1ebfu c\u00f3)<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:\u00a0<strong>M\u00e3 h\u00e0ng, \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n, %Thu\u1ebf GTGT,\u2026<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li><strong>\u0110\u1ed1i\u00a0v\u1edbi h\u00f3a \u0111\u01a1n GTGT:<\/strong> Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ecdn %Thu\u1ebf su\u1ea5t GTGT l\u00e0 8%, sau \u0111\u00f3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/li>\n<li><strong>\u0110\u1ed1i\u00a0v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: <\/strong>Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n nh\u1eadp th\u00f4ng tin v\u00e0o c\u1ed9t<strong> Th\u00e0nh ti\u1ec1n<\/strong> (\u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb thu\u1ebf):<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-40473\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-1600x777.jpg\" alt=\"\" width=\"1600\" height=\"777\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-1600x777.jpg 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-768x373.jpg 768w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-50x24.jpg 50w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-1536x746.jpg 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-60x29.jpg 60w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574-100x49.jpg 100w, \/accounting\/wp-content\/uploads\/2025\/12\/z7280780104402_021e783854b0910a100c109850db1574.jpg 1901w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3477],"ht-kb-tag":[],"class_list":["post-19119","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-43-2022-qh15"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=19119"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19119\/revisions"}],"predecessor-version":[{"id":48275,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19119\/revisions\/48275"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19119"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19119"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}