{"id":35367,"date":"2025-04-16T15:05:36","date_gmt":"2025-04-16T08:05:36","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=35367"},"modified":"2025-12-08T08:38:24","modified_gmt":"2025-12-08T01:38:24","slug":"mot-so-cau-hoi-thuong-gap-va-cach-kiem-tra-so-lieu-tren-to-khai-quyet-toan-thue-tncn-05-qtt-tncn","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/mot-so-cau-hoi-thuong-gap-va-cach-kiem-tra-so-lieu-tren-to-khai-quyet-toan-thue-tncn-05-qtt-tncn\/","title":{"rendered":"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (05\/QTT-TNCN)"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u00e0 ki\u1ec3m tra s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u1edd khai quy\u1ebft to\u00e1n Thu\u1ebf TNCN (05\/QTT-TNCN), gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp v\u00e0 ki\u1ec3m tra t\u1edd khai \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1edd khai quy\u1ebft to\u00e1n Thu\u1ebf TNCN v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n Thu\u1ebf TNCN (05\/QTT-TNCN).<\/p>\n<\/div><\/div>\n

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2. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1edd khai quy\u1ebft to\u00e1n Thu\u1ebf TNCN (06\/QTT-TNCN)<\/h3>\n

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L\u01b0u \u00fd : <\/strong>T\u1edd khai quy\u1ebft to\u00e1n Thu\u1ebf TNCN ch\u1ec9 l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb m\u1eabu B\u1ea3ng l\u01b0\u01a1ng m\u1eb7c \u0111\u1ecbnh, n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 s\u1eeda m\u1eabu th\u00eam c\u1ed9t th\u00ec c\u1ed9t Thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1eb7c \u0111\u1ecbnh c\u1ee7a ph\u1ea7n m\u1ec1m kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i. N\u1ebfu mu\u1ed1n thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c cho Thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c cho c\u1ed9t theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/p>\n\n\n\n
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2.1. Kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m, c\u00f3 t\u00edch \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ph\u1ea7n m\u1ec1m \u0111ang m\u1eb7c \u0111\u1ecbnh v\u1ec1 132 tri\u1ec7u\/n\u0103m th\u00ec gi\u00e1 tr\u1ecb n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda hay kh\u00f4ng?<\/b><\/h4>\n

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\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c nh\u00e2n vi\u00ean m\u00e0 trong n\u0103m ch\u1ec9 l\u00e0m vi\u1ec7c duy nh\u1ea5t t\u1ea1i 1 c\u00f4ng ty, k\u1ec3 c\u1ea3 l\u00e0m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng.<\/p>\n

V\u00ed d\u1ee5: 2 th\u00e1ng \u0111\u1ea7u n\u0103m th\u1ea5t nghi\u1ec7p \u1edf nh\u00e0. 10 th\u00e1ng sau ch\u1ec9 l\u00e0m vi\u1ec7c t\u1ea1i 1 c\u00f4ng ty duy nh\u1ea5t th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00f4ng ty \u0111\u00f3 quy\u1ebft to\u00e1n thay.<\/p>\n

Tuy 2 th\u00e1ng \u0111\u1ea7u n\u0103m nh\u00e2n vi\u00ean n\u00e0y kh\u00f4ng c\u00f3 vi\u1ec7c l\u00e0m, kh\u00f4ng c\u00f3 thu nh\u1eadp nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n t\u00ednh gi\u1ea3m tr\u1eeb (c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 kh\u00f4ng ki\u1ebfm ra ti\u1ec1n nh\u01b0ng v\u1eabn ph\u1ea3i chi ti\u00eau)<\/p>\n

=> Khi n\u00e0o t\u00edch v\u00e0o \u1ee7y quy\u1ec1n th\u00ec khi quy\u1ebft to\u00e1n n\u0103m s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ee7 12 th\u00e1ng cho b\u1ea3n th\u00e2n.<\/p>\n

C\u00f2n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac t\u00ednh gi\u1ea3m tr\u1eeb. V\u00ed d\u1ee5: Sinh con t\u1eeb th\u00e1ng 3 th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 10 th\u00e1ng (t\u1eeb T3-T12). V\u00ec T1+T2 ch\u01b0a sinh n\u00ean ch\u01b0a ph\u1ea3i chi ti\u1ec1n nu\u00f4i d\u01b0\u1ee1ng n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/p>\n

\u2013 S\u1ed1 ti\u1ec1n t\u00ednh gi\u1ea3m tr\u1eeb ph\u1ea7n m\u1ec1m \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh t\u00ednh to\u00e1n nh\u01b0ng Anh\/Ch\u1ecb v\u1eabn ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i .<\/p>\n<\/div><\/div>\n

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2.2. C\u00e1 nh\u00e2n c\u00f3 2 ng\u01b0\u1eddi con, 1 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 1 n\u0103m, 1 ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb 1 n\u0103m - t\u00edch v\u00e0o \u1ee7y quy\u1ec1n th\u00ec m\u1eb7c \u0111\u1ecbnh 2 b\u00e9 nh\u00e2n c\u1ea3 12 th\u00e1ng. Nh\u01b0 v\u1eady l\u00e0 \u0111\u00fang hay sai so v\u1edbi quy \u0111\u1ecbnh, n\u1ebfu g\u00f5 tay l\u1ea1i th\u00ec c\u00f3 sai kh\u00f4ng?<\/b><\/h4>\n

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Th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac gi\u1ea3m tr\u1eeb.<\/p>\n

Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c khai b\u00e1o tr\u00ean danh m\u1ee5c nh\u00e2n vi\u00ean.<\/p>\n

V\u00ed d\u1ee5: C\u00f3 2 ng\u01b0\u1eddi con: Con 1 sinh th\u00e1ng 05\/2017, con 2 sinh th\u00e1ng 03\/2020<\/p>\n

=> Khai b\u00e1o ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho nh\u00e2n vi\u00ean n\u00e0y tr\u00ean danh m\u1ee5c nh\u01b0 sau:<\/p>\n

\u2013 Con 1: B\u1eaft \u0111\u1ea7u 05\/2017, K\u1ebft th\u00fac b\u1ecf tr\u1ed1ng do v\u1eabn \u0111ang nu\u00f4i d\u01b0\u1ee1ng<\/p>\n

\u2013 Con 2: B\u1eaft \u0111\u1ea7u 03\/2020, K\u1ebft th\u00fac b\u1ecf tr\u1ed1ng do v\u1eabn \u0111ang nu\u00f4i d\u01b0\u1ee1ng<\/p>\n

=> Khi quy\u1ebft to\u00e1n n\u0103m 2020, con 1 \u0111\u01b0\u1ee3c tr\u1eeb 12 th\u00e1ng (T1-T12), con 2 \u0111\u01b0\u1ee3c tr\u1eeb 10 th\u00e1ng (T3-T12)<\/p>\n

L\u01b0u \u00fd : n\u1ebfu nh\u00e2n vi\u00ean n\u00e0o \u1ee7y quy\u1ec1n th\u00ec c\u1ea7n khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 MST c\u00e1 nh\u00e2n c\u1ee7a nh\u00e2n vi\u00ean \u0111\u00f3 th\u00ec ph\u1ea7n m\u1ec1m m\u1edbi ng\u1ea7m \u0111\u1ecbnh \u0111\u00fang \u0111\u01b0\u1ee3c.<\/strong><\/em><\/p>\n<\/div><\/div>\n

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2.3. L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN ph\u1ea7n m\u1ec1m t\u1ef1 Tick v\u00e0o \u00f4 \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n Thu\u1ebf TNCN c\u1ee7a nh\u00e2n vi\u00ean<\/b><\/h4>\n

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Nguy\u00ean nh\u00e2n: <\/strong><\/p>\n

Khi nh\u00e2n vi\u00ean c\u00f3 m\u1eb7t trong 12 b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a n\u0103m th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng tick v\u00e0o \u00f4 \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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3. C\u00e1ch x\u1eed l\u00fd theo m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng<\/h3>\n

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T\u00ecnh hu\u1ed1ng 1. L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, ch\u1ec9 ti\u00eau s\u1ed1 29 (C\u00e1 nh\u00e2n c\u01b0 tr\u00fa) t\u00ednh kh\u00f4ng \u0111\u00fang<\/b><\/h4>\n

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Nguy\u00ean nh\u00e2n:<\/b><\/p>\n

Khi l\u1eadp t\u1edd khai theo qu\u00fd, ph\u1ea7n m\u1ec1m \u0111ang t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau s\u1ed1 30 = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong> (\u0111\u01b0\u1ee3c khai b\u00e1o tr\u00ean danh m\u1ee5c Nh\u00e2n vi\u00ean) c\u00f3 s\u1ed1 thu\u1ebf TNCN trong k\u1ef3 b\u00e1o c\u00e1o > 0.<\/p>\n

\"\"<\/p>\n

Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n

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  • V\u00e0o B\u00e1o c\u00e1o<\/strong>\\tab Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\ch\u1ecdn\u00a0B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/strong><\/li>\n
  • Ch\u1ecdn xem th\u1eddi gian xem b\u00e1o c\u00e1o<\/li>\n
  • L\u1ecdc c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa<\/strong> c\u00f3 c\u1ed9t Thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb > 0<\/li>\n
  • Ch\u1ec9 ti\u00eau s\u1ed1 29 s\u1ebd b\u1eb1ng t\u1ed5ng c\u1ed9t Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n

    \"\"<\/p>\n<\/div><\/div>\n

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    T\u00ecnh hu\u1ed1ng 2. B\u1ea3ng t\u1ed5ng h\u1ee3p l\u01b0\u01a1ng nh\u00e2n vi\u00ean kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u c\u1ed9t Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/h4>\n

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    Nguy\u00ean nh\u00e2n:<\/b><\/p>\n

    C\u1ed9t Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u2013 B\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb \u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n

    N\u1ebfu nh\u1ecf h\u01a1n 0 th\u00ec kh\u00f4ng hi\u1ec3n th\u1ecb.<\/p>\n

    \"\"<\/p>\n<\/div><\/div>\n

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    T\u00ecnh hu\u1ed1ng 3. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau 23 - T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (TNCT) tr\u1ea3 cho c\u00e1 nh\u00e2n<\/b><\/h4>\n

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    T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/p>\n

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    • V\u00e0o B\u00e1o c\u00e1o<\/strong>\\tab Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\ch\u1ecdn B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/strong><\/li>\n
    • Ch\u1ecdn xem th\u1eddi gian xem b\u00e1o c\u00e1o<\/li>\n
    • L\u1ea5y s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong><\/li>\n<\/ul>\n

      \"\"<\/p>\n<\/div><\/div>\n

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      T\u00ecnh hu\u1ed1ng 4. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau 28 - T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (TNCT) tr\u1ea3 cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/h4>\n

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      • V\u00e0o B\u00e1o c\u00e1o<\/strong>\\tab Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\ch\u1ecdn B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/strong><\/li>\n
      • Ch\u1ecdn xem th\u1eddi gian xem b\u00e1o c\u00e1o<\/li>\n
      • L\u1ecdc c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 c\u1ed9t Thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb > 0<\/li>\n
      • Ch\u1ec9 ti\u00eau s\u1ed1 28 s\u1ebd b\u1eb1ng t\u1ed5ng c\u1ed9t Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong> c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<\/ul>\n

        \"\"<\/p>\n<\/div><\/div>\n

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        T\u00ecnh hu\u1ed1ng 5. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau 24,25,26 tr\u00ean b\u1ea3ng k\u00ea 05-1BK-QTT-TNCN<\/b><\/h4>\n

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        • Ch\u1ec9 ti\u00eau 24 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p :<\/strong> L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/li>\n<\/ul>\n

          T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng = D\u00f2ng s\u1ed1 li\u1ec7u ph\u00e1t sinh c\u1ed9t 12 c\u00f3 t\u00edch t\u1ea1i c\u1ed9t 10 c\u1ee7a b\u1ea3ng k\u00ea 05-1 x thu\u1ebf su\u1ea5t bi\u1ebfu thu\u1ebf l\u0169y ti\u1ebfn theo k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n

            \n
          • Ch\u1ec9 ti\u00eau 25 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba: <\/strong>L\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/li>\n<\/ul>\n

            S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba = Ch\u1ec9 ti\u00eau 22 + Ch\u1ec9 ti\u00eau 23 – Ch\u1ec9 ti\u00eau 24 (th\u1ec3 hi\u1ec7n khi s\u1ed1 li\u1ec7u >0)<\/p>\n

              \n
            • Ch\u1ec9 ti\u00eau 26 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p: <\/strong>L\u00e0 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/li>\n<\/ul>\n

              S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p = Ch\u1ec9 ti\u00eau 24 \u2013 Ch\u1ec9 ti\u00eau 22 \u2013 Ch\u1ec9 ti\u00eau 23 (th\u1ec3 hi\u1ec7n khi s\u1ed1 li\u1ec7u >0)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"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-35367","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35367","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=35367"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35367\/revisions"}],"predecessor-version":[{"id":45359,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35367\/revisions\/45359"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=35367"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=35367"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=35367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}