{"id":2249,"date":"2017-12-25T18:00:17","date_gmt":"2017-12-25T11:00:17","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2249"},"modified":"2025-12-10T17:28:22","modified_gmt":"2025-12-10T10:28:22","slug":"7_3__cac_truong_hop_khac_gay_sai_lech_ve_thue","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/7_3__cac_truong_hop_khac_gay_sai_lech_ve_thue\/","title":{"rendered":"7.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c g\u00e2y sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"143\" data-end=\"358\"><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p data-start=\"360\" data-end=\"607\"><strong>N\u1ed9i dung bao g\u1ed3m<\/strong> c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb mua kh\u00f4ng ch\u1ecdn nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf v\u00e0 t\u00ecnh hu\u1ed1ng h\u00f3a \u0111\u01a1n b\u00e1n ra c\u1ee7a k\u1ef3 tr\u01b0\u1edbc b\u1ecb k\u00ea khai s\u00f3t.<\/p>\n<p data-start=\"609\" data-end=\"765\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> d\u00e0nh cho k\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean v\u00e0 c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch thu\u1ebf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng l\u1eadp v\u00e0 \u0111\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o thu\u1ebf.<\/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><strong>2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/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. Ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Kh\u00f4ng ch\u1ecdn Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong><br \/>\nC\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi kh\u00f4ng ch\u1ecdn <strong>Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb tab <strong>H\u00f3a \u0111\u01a1n<\/strong> v\u00e0 tab <strong>Thu\u1ebf<\/strong> \u0111\u1ec3 khai b\u00e1o th\u00f4ng tin. Do \u0111\u00f3, ch\u1ee9ng t\u1eeb n\u00e0y s\u1ebd kh\u00f4ng h\u1ea1ch to\u00e1n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n 1331 v\u00e0 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf. Tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><br \/>\n<strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra, xem \u0111\u00e2y c\u00f3 \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng <strong>Kh\u00f4ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n\/Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> kh\u00f4ng? (V\u00ed d\u1ee5 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n v\u1ec1 sau).<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> N\u1ebfu \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng <strong>Kh\u00f4ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n\/Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> th\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 sai s\u00f3t, K\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p h\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n v\u1ec1 sau th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eadn h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hangvetruoc_hoadonvesau\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> N\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng <strong>Kh\u00f4ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n\/Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>M\u1edf ch\u1ee9ng t\u1eeb l\u00ean. Nh\u1ea5n <strong>B\u1ecf ghi\/S\u1eeda<\/strong><\/li>\n<li>Ch\u1ecdn <strong>Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n<li>Khai b\u00e1o b\u1ed5 sung th\u00f4ng tin c\u1ee7a H\u00f3a \u0111\u01a1n t\u1ea1i tab <strong>H\u00f3a \u0111\u01a1n<\/strong> v\u00e0 th\u00f4ng tin thu\u1ebf GTGT t\u1ea1i tab <strong>Thu\u1ebf<\/strong>.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-17819\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-1600x675.jpg\" alt=\"\" width=\"1600\" height=\"675\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-1600x675.jpg 1600w, \/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-768x324.jpg 768w, \/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-50x21.jpg 50w, \/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-1536x648.jpg 1536w, \/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-60x25.jpg 60w, \/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don-100x42.jpg 100w, \/accounting\/wp-content\/uploads\/2021\/10\/mua-hang-kem-hoa-don.jpg 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: H\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong> ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: c\u00f3 ch\u1ecdn <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong> l\u00e0 nh\u00f3m 1,2; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/em><\/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. Ng\u00e0y h\u00f3a \u0111\u01a1n l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n: <\/strong>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf b\u1ea5t k\u1ef3 nh\u01b0ng kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3, th\u00ec c\u00f3 th\u1ec3 do <strong>Ng\u00e0y h\u00f3a \u0111\u01a1n<\/strong> \u0111ang l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><br \/>\n<strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra xem ng\u00e0y h\u00f3a \u0111\u01a1n c\u00f3 l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 l\u1eadp t\u1edd khai thu\u1ebf kh\u00f4ng?<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> N\u1ebfu c\u00f3, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n nh\u1eadp sai so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>B\u1ecf ghi ch\u1ee9ng t\u1eeb \u0111\u1ec3 s\u1eeda l\u1ea1i ng\u00e0y h\u00f3a \u0111\u01a1n cho \u0111\u00fang.<\/li>\n<li>M\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o\/b\u00e1n ra tr\u00ean t\u1edd khai \u0111\u00fang k\u1ef3 (k\u1ef3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u00fang).<\/li>\n<li>Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> ho\u1eb7c nh\u1ea5n chu\u1ed9t ph\u1ea3i ch\u1ecdn <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>T\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n m\u1edbi s\u1eeda l\u1ea1i ng\u00e0y \u0111\u1ec3 l\u1ea5y l\u00ean b\u1ea3ng k\u00ea.<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi s\u1eeda ng\u00e0y, h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf, th\u00ec m\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o\/b\u00e1n ra tr\u00ean t\u1edd khai sai k\u1ef3 l\u00ean.<\/li>\n<li>Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt l\u1ea1i danh s\u00e1ch c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng k\u00ea (b\u1ecf h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eeda ng\u00e0y ra kh\u1ecfi b\u1ea3ng k\u00ea)<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4<\/strong>: N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u00e3 nh\u1eadp \u0111\u00fang so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c, th\u00ec h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai \u1edf k\u1ef3 n\u00e0y, m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n.<\/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>2.3. H\u00f3a \u0111\u01a1n b\u00e1n ra c\u1ee7a k\u1ef3 tr\u01b0\u1edbc b\u1ecb k\u00ea khai s\u00f3t<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p:<\/strong><br \/>\n<strong>B\u01b0\u1edbc 1:<\/strong> V\u1edbi c\u00e1c <strong>h\u00f3a \u0111\u01a1n b\u00e1n ra<\/strong> c\u1ee7a k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng b\u1ecb k\u00ea khai s\u00f3t, th\u00ec c\u1ea7n l\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u1edbi c\u00e1c <strong>h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i<\/strong> do kh\u00e1ch h\u00e0ng xu\u1ea5t tr\u1ea3 t\u1eeb k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng b\u1ecb k\u00ea khai s\u00f3t, v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>M\u1edf <strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong> l\u00ean ki\u1ec3m tra th\u00f4ng tin, ph\u1ea3i nh\u1eadp \u0111\u1ee7 th\u00f4ng tin <strong>S\u1ed1 h\u00f3a \u0111\u01a1n<\/strong> v\u00e0 <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong>.<\/li>\n<li>L\u1eadp t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i \u1edf tr\u00ean l\u00ean <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>.<\/li>\n<li>N\u1ebfu t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0ng ch\u01b0a n\u1ed9p cho c\u01a1 quan thu\u1ebf th\u00ec:\n<ul style=\"list-style-type: square;\">\n<li>M\u1edf t\u1edd khai l\u00ean, ch\u1ecdn tab <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 ch\u1ecdn th\u00eam h\u00f3a \u0111\u01a1n \u1edf tr\u00ean l\u00ean b\u1ea3ng k\u00ea.<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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":[2607],"ht-kb-tag":[],"class_list":["post-2249","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2249","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=2249"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2249\/revisions"}],"predecessor-version":[{"id":50573,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2249\/revisions\/50573"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2249"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2249"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}