{"id":19950,"date":"2022-03-21T09:34:23","date_gmt":"2022-03-21T02:34:23","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19950"},"modified":"2025-12-12T11:07:39","modified_gmt":"2025-12-12T04:07:39","slug":"tra-cuu-mat-hang-giam-thue-theo-nghi-quyet-43-2022-qh15","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tra-cuu-mat-hang-giam-thue-theo-nghi-quyet-43-2022-qh15\/","title":{"rendered":"Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf GTGT theo quy \u0111\u1ecbnh"},"content":{"rendered":"<div><iframe src=\"\/\/www.youtube.com\/embed\/5xaYTcQ2HO0\" width=\"560\" height=\"314\"><\/iframe><\/div>\n<p><img decoding=\"async\" title=\"&lt;script&gt;\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"&lt;script&gt;\" width=\"20\" height=\"20\" \/> <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><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong><\/p>\n<ul>\n<li><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#000000;font-weight:normal;text-decoration:none;font-family:'Arial';font-style:normal;text-decoration-skip-ink:none;\">Theo\u00a0<strong>Ngh\u1ecb quy\u1ebft 204\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn ng\u00e0y 31\/12\/2026, m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng c\u00f2n 8%<\/strong><\/span><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#ff0000;font-weight:normal;text-decoration:none;font-family:''Arial'';font-style:normal;text-decoration-skip-ink:none;\">\u00a0(<\/span><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#ea4335;font-weight:normal;text-decoration:none;font-family:''Arial'';font-style:normal;text-decoration-skip-ink:none;\">\u00e1p d\u1ee5ng v\u1edbi c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb). C\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#000000;font-weight:normal;text-decoration:none;font-family:'Arial';font-style:normal;text-decoration-skip-ink:none;\">Khi th\u1ef1c hi\u1ec7n<strong>\u00a0tra c\u1ee9u c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf hay kh\u00f4ng<\/strong>, k\u1ebf to\u00e1n vi\u00ean m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin chi ti\u1ebft c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<\/span><span data-sheets-formula-bar-text-style=\"font-size:13px;color:#ea4335;font-weight:normal;text-decoration:none;font-family:''Arial'';font-style:normal;text-decoration-skip-ink:none;\">d\u1ef1a v\u00e0o Quy\u1ebft \u0111\u1ecbnh 43\/2018\/Q\u0110-TTg, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi Ph\u1ee5 l\u1ee5c I,II,III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u1ec1 danh s\u00e1ch c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ee5c \u0111\u00edch:<\/b> Ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n cho ra m\u1eaft t\u00ednh n\u0103ng:\u00a0<strong>Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh\u00a0<\/strong>\u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf hay kh\u00f4ng.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n tra c\u1ee9u v\u00e0 c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i gi\u1ea3m thu\u1ebf.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n <\/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 tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf<\/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><b>2.1 Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong> h\u00ecnh b\u00e1nh r\u0103ng <span data-sheets-root=\"1\">\u2699 \u1edf g\u00f3c tr\u00ean b\u00ean ph\u1ea3i<\/span>\\<strong>T\u1ea5t c\u1ea3 danh m\u1ee5c<\/strong>, ch\u1ecdn danh m\u1ee5c <strong>V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/1.jpg\" alt=\"\" width=\"1414\" height=\"571\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean danh s\u00e1ch H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng b\u1ed5 sung t\u00ednh n\u0103ng tra c\u1ee9u <strong>Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/2.jpg\" alt=\"\" width=\"1551\" height=\"493\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Th\u1ef1c hi\u1ec7n tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf Anh\/Ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo 2 c\u00e1ch sau<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>C\u00e1ch 1:<\/strong> Nh\u1ea5n tr\u1ef1c ti\u1ebfp bi\u1ec3u tr\u01b0\u1ee3ng % tr\u00ean danh s\u00e1ch v\u1eadt t\u01b0 h\u00e0ng h\u00f3a:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/3.jpg\" alt=\"\" width=\"1261\" height=\"333\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>C\u00e1ch 2:<\/strong> Tra c\u1ee9u tr\u00ean giao di\u1ec7n chi ti\u1ebft V\u1eadt t\u01b0 h\u00e0ng h\u00f3a:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/10.jpg\" alt=\"\" width=\"782\" height=\"633\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 m\u00e0 anh ch\u1ecb \u0111\u00e3 khai b\u00e1o h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n <strong>T\u00ecm ki\u1ebfm<\/strong> v\u00e0 \u0111\u01b0a ra danh s\u00e1ch k\u1ebft qu\u1ea3 t\u00ecm ki\u1ebfm c\u00e1c h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 li\u00ean quan.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> C\u00f3 th\u1ec3 t\u1ef1 nh\u1ea5n <strong>Tra c\u1ee9u v\u1edbi AVA<\/strong> ho\u1eb7c nh\u1ea5n <strong>Tra c\u1ee9u theo t\u1eeb kho\u00e1<\/strong> tr\u00ean giao di\u1ec7n \u0111\u1ec3 tra c\u1ee9u nhanh m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf theo<strong> t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c theo m\u00e3 h\u00e0ng, t\u00ean h\u00e0ng h\u00f3a, m\u00e3 HS d\u00e0nh cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/8-Copy.jpg\" alt=\"\" width=\"1566\" height=\"733\" \/><br \/>\n<em><strong>L\u01b0u \u00fd: <\/strong><\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\"><em>Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 h\u1ed7 tr\u1ee3 tra c\u1ee9u m\u00e3 HS c\u1ee7a danh s\u00e1ch h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 15. \u0110\u1ed3ng th\u1eddi ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u00ecm theo t\u00ean v\u00e0 m\u00e3 g\u1ea7n \u0111\u00fang c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, v\u00ed d\u1ee5: \u00e1o s\u01a1 mi, k\u00ecm c\u1ed9ng l\u1ef1c, b\u00fat bi, s\u1ea3n ph\u1ea9m t\u1ef1 gi\u1ea5y, th\u00e9p cu\u1ed9n, A111&#8230;<\/em><\/li>\n<li style=\"text-align: justify;\"><em>N\u1ebfu kh\u00f4ng t\u00ecm th\u1ea5y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, vui l\u00f2ng \u0111\u1ed5i li\u00ean t\u1ee5c t\u1eeb kh\u00f3a t\u00ecm ki\u1ebfm \u0111\u1ec3 ra k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c.<\/em><\/li>\n<\/ul>\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><b>2.2 M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n tra c\u1ee9u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi kh\u00f4ng t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 mong mu\u1ed1n do t\u1eeb kh\u00f3a qu\u00e1 chi ti\u1ebft, anh ch\u1ecb h\u00e3y th\u1eed l\u1ea1i v\u1edbi t\u1eeb kh\u00f3a t\u1ed5ng qu\u00e1t h\u01a1n theo b\u1ea3n ch\u1ea5t, ngu\u1ed3n g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a, v\u00ed d\u1ee5:\n<ul style=\"list-style-type: disc;\">\n<li>Thay t\u1eeb kh\u00f3a &#8220;c\u1ed1c u\u1ed1ng n\u01b0\u1edbc&#8221; b\u1eb1ng t\u1eeb kh\u00f3a &#8220;t\u1eeb th\u1ee7y tinh&#8221; ho\u1eb7c &#8220;t\u1eeb kim lo\u1ea1i&#8221;<\/li>\n<li>Thay t\u1eeb kh\u00f3a &#8220;m\u00e1y massage&#8221; b\u1eb1ng t\u1eeb kh\u00f3a &#8220;tr\u1ecb li\u1ec7u&#8221; ho\u1eb7c &#8220;thi\u1ebft b\u1ecb tr\u1ecb li\u1ec7u&#8221;<\/li>\n<li>Thay t\u1eeb kh\u00f3a &#8220;g\u1ea5u nh\u1ed3i b\u00f4ng&#8221; b\u1eb1ng t\u1eeb kh\u00f3a &#8220;\u0111\u1ed3 ch\u01a1i&#8221;<\/li>\n<\/ul>\n<\/li>\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb danh s\u00e1ch tra c\u1ee9u kh\u1edbp v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 anh ch\u1ecb c\u1ea7n t\u00ecm ki\u1ebfm v\u00e0 tham kh\u1ea3o <strong>G\u1ee3i \u00fd c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh<\/strong> v\u1ec1 k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu: <strong>C\u00f3 gi\u1ea3m thu\u1ebf\/Kh\u00f4ng gi\u1ea3m thu\u1ebf<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">Sau khi x\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 t\u00ecm ki\u1ebfm anh ch\u1ecb c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i gi\u1ea3m thu\u1ebf l\u00e0 <strong>C\u00f3 gi\u1ea3m thu\u1ebf<\/strong> hay<strong> Kh\u00f4ng gi\u1ea3m Thu\u1ebf<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/9.jpg\" alt=\"\" width=\"1551\" height=\"617\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, anh ch\u1ecb nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/4.jpg\" alt=\"\" width=\"1569\" height=\"669\" \/><\/p>\n<ul>\n<li>T\u1ea1i c\u1ed9t <strong>Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i gi\u1ea3m thu\u1ebf c\u1ee7a v\u1eadt t\u01b0 l\u00e0 <strong>C\u00f3 gi\u1ea3m thu\u1ebf\/Kh\u00f4ng gi\u1ea3m thu\u1ebf<\/strong> theo x\u00e1c nh\u1eadn c\u1ee7a anh ch\u1ecb.<\/li>\n<li>T\u1ea1i c\u1ed9t <strong>Thu\u1ebf su\u1ea5t GTGT<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u1ea1i thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1eb7t h\u00e0ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/6.jpg\" alt=\"\" width=\"1266\" height=\"380\" \/><\/p>\n<ul>\n<li>Ngo\u00e0i ra, anh ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tra c\u1ee9u tr\u1ef1c ti\u1ebfp tr\u00ean giao di\u1ec7n l\u1eadp Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n b\u1eb1ng c\u00e1ch b\u1ea5m t\u1ed5 h\u1ee3p ph\u00edm <strong>Ctrl+F3<\/strong> t\u1ea1i t\u1eebng d\u00f2ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/09\/11.jpg\" alt=\"\" width=\"1512\" height=\"731\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[],"ht-kb-tag":[],"class_list":["post-19950","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19950","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=19950"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19950\/revisions"}],"predecessor-version":[{"id":52359,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19950\/revisions\/52359"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19950"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19950"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}