{"id":58657,"date":"2026-04-03T16:51:17","date_gmt":"2026-04-03T09:51:17","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58657"},"modified":"2026-04-09T09:31:17","modified_gmt":"2026-04-09T02:31:17","slug":"huong-dan-xu-ly-va-hach-toan-sau-khi-lap-to-khai-bo-sung-thue-gtgt-truong-hop-lam-giam-so-thue-khau-tru-duoc-chuyen-sang-ky-sau-giam-chi-tieu-08","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-xu-ly-va-hach-toan-sau-khi-lap-to-khai-bo-sung-thue-gtgt-truong-hop-lam-giam-so-thue-khau-tru-duoc-chuyen-sang-ky-sau-giam-chi-tieu-08\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n sau khi l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT tr\u01b0\u1eddng h\u1ee3p l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau (gi\u1ea3m ch\u1ec9 ti\u00eau 08)"},"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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u1ed5ng quan c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t ph\u1ed5 bi\u1ebfn l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau (gi\u1ea3m ch\u1ec9 ti\u00eau 08), t\u1eeb \u0111\u00f3 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p tr\u00ean ph\u1ea7n m\u1ec1m khi l\u1eadp t\u1edd khai b\u1ed5 sung.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng thu\u1ebf b\u00e1n ra (\u0111\u1ea7u ra).<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0m gi\u1ea3m thu\u1ebf mua v\u00e0o (\u0111\u1ea7u v\u00e0o) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u00f2n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 43). Khi l\u1eadp T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT, tr\u00ean B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung (01-1\/KHBS) ch\u1ec9 ti\u00eau <strong>T\u1ed5ng c\u1ed9ng (t\u0103ng +, gi\u1ea3m -) kh\u1ea5u tr\u1eeb [08] &lt; 0 (gi\u1ea3m s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n qua k\u1ef3 sau)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58659\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/13-1600x774.png\" alt=\"\" width=\"1600\" height=\"774\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/13-1600x774.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/13-768x372.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/13-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/13-1536x743.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/13-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/13-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/13.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\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>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/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>2.1 T\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do k\u00ea thi\u1ebfu, k\u00ea sai h\u00f3a \u0111\u01a1n b\u00e1n ra)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:\u00a0<\/strong>Do t\u1edd khai l\u1ea7n \u0111\u1ea7u k\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u ra (nh\u1ecf h\u01a1n th\u1ef1c t\u1ebf). K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58667\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-2-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-2-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/14-2-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/14-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/14-2-1536x735.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/14-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/14-2-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/14-2.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u00a0\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb sai:<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu k\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n b\u1ed5 sung.<\/li>\n<li>N\u1ebfu k\u00ea sai h\u00f3a \u0111\u01a1n do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai, k\u1ebf to\u00e1n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n g\u1ed1c cho \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<li>T\u00ecnh hu\u1ed1ng n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u s\u1ebd c\u00f3 s\u1ed1 d\u01b0 C\u00f3 tr\u00ean TK 33311 (Do s\u1ed1 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3 &lt; s\u1ed1 d\u01b0 TK 33311 sau khi ch\u1ec9nh s\u1eeda h\u00f3a \u0111\u01a1n g\u1ed1c n\u00ean tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i TK 33311 s\u1ebd d\u01b0 b\u00ean C\u00f3)<\/li>\n<\/ul>\n<p><span style=\"color: #ff6600;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong><\/span>:\u00a0<strong>N\u1ebfu b\u1ea1n ch\u1ea5p nh\u1eadn s\u1ed1 d\u01b0 TK 33311<\/strong>\u00a0<strong>\u0111\u1ec3 gi\u1ea3i tr\u00ecnh<\/strong>\u00a0sau n\u00e0y th\u00ec b\u1ea1n kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n th\u00eam.<\/p>\n<ul>\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5\u00a0kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 33311\/C\u00f3 1331:\u00a0<\/strong>s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Tr\u00ean t\u1edd khai thu\u1ebf k\u1ef3 hi\u1ec7n t\u1ea1i: \u00a0b\u1ea1n ch\u1ee7 \u0111\u1ed9ng g\u00f5 s\u1ed1 tay \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau [37]<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff6600;\">Tr\u01b0\u1eddng h\u1ee3p 2<\/span>:<\/strong>\u00a0<strong>N\u1ebfu b\u1ea1n mu\u1ed1n s\u1ed1 d\u01b0 TK 33311 b\u1eb1ng 0 \u0111\u1ec3 kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40) trong t\u1edd khai l\u1ea7n \u0111\u1ea7u.\u00a0<\/strong><\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 d\u01b0 C\u00f3 TK 33311 t\u1ea1i ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n N\u1ee3 33311\/C\u00f3 1388 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o\u00a0<strong>H\u1ea1ch to\u00e1n di\u1ec1u ch\u1ec9nh<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1388\/C\u00f3 1331<\/strong>\u00a0s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0<strong>(t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai)<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58669\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/15-1-1600x484.png\" alt=\"\" width=\"1600\" height=\"484\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/15-1-1600x484.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1-768x232.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1-1536x465.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1-60x18.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1-100x30.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>\u00a0Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [37].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd l\u00e0m gi\u1ea3m d\u01b0 n\u1ee3 TK 1331.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd: <\/strong>Ng\u00e0y ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/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>2.2 T\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do k\u00ea thi\u1ebfu, k\u00ea sai h\u00f3a \u0111\u01a1n b\u00e1n ra)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:\u00a0\u00a0<\/strong>T\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra b\u1ecb sai s\u00f3t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58661\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/14-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/14-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/14-1536x735.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/14-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/14-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/14.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Gi\u1eef nguy\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n g\u1ed1c<\/li>\n<li>L\u1eadp v\u00e0 vi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn <a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2021-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng theo h\u01b0\u1edbng d\u1eabn <a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-hach-toan-dau-ra-cho-hoa-don-dieu-chinh-tang-giam-ve-gia-tri\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"font-family: inherit; font-size: inherit;\">, h\u1ea1ch to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li>\u00a0Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o<strong style=\"font-family: inherit; font-size: inherit;\">\u00a0H\u1ea1ch to\u00e1n \u0110C\u00a0<\/strong><span style=\"font-family: inherit; font-size: inherit;\">h\u1ea1ch to\u00e1n\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 1388\/C\u00f3 1331<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<\/span><strong style=\"font-family: inherit; font-size: inherit;\">t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai)\u00a0<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58665\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/15-1600x484.png\" alt=\"\" width=\"1600\" height=\"484\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/15-1600x484.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/15-768x232.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/15-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/15-1536x465.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/15-60x18.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/15-100x30.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/15.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\\u00a0<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 33311\/C\u00f3 1388<\/strong>\u00a0\u0111\u1ec3 gi\u1ea3m s\u1ed1 ti\u1ec1n d\u01b0 tr\u00ean TK 33311 v\u00e0 TK 1388<\/li>\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [37].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd l\u00e0m gi\u1ea3m d\u01b0 n\u1ee3 TK 1331.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd: <\/strong>Ng\u00e0y ch\u1ee9ng t\u1eeb\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/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>2.3 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:\u00a0<\/strong>T\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau. Sau \u0111\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 tr\u01b0\u1edbc. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh lo\u1ea1i s\u1ed1 ti\u1ec1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) ra kh\u1ecfi t\u1edd khai b\u1ed5 sung v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. D\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58671\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-3-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-3-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-1536x735.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u00a0Gi\u1eef nguy\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng, h\u00f3a \u0111\u01a1n g\u1ed1c tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o<strong>\u00a0H\u1ea1ch to\u00e1n \u0110C\u00a0<\/strong>h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 331\/C\u00f3 1331<\/strong>\u00a0gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf, t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai)\u00a0<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58673\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/16-1600x484.png\" alt=\"\" width=\"1600\" height=\"484\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/16-1600x484.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/16-768x232.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/16-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/16-1536x465.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/16-60x18.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/16-100x30.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/16.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>H\u1ea1ch to\u00e1n Gi\u1ea3m to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb sai t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><strong>N\u1ee3 331\/ C\u00f3 TK 156 (ho\u1eb7c TK kh\u00e1c)<\/strong><\/p>\n<p><em>(<strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu h\u1ea1ch to\u00e1n li\u00ean quan \u0111\u1ebfn Kho, b\u1ea1n h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua, xu\u1ea5t kho ho\u1eb7c ki\u1ec3m k\u00ea kho)<\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>H\u1ea1ch to\u00e1n T\u0103ng gi\u00e1 tr\u1ecb ho\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n thay th\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><strong>N\u1ee3 156 (ho\u1eb7c TK kh\u00e1c)\/ C\u00f3 TK 331<\/strong><\/p>\n<p><em>(<strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu h\u1ea1ch to\u00e1n li\u00ean quan \u0111\u1ebfn Kho, b\u1ea1n h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng qua kho, nh\u1eadp kho ho\u1eb7c ki\u1ec3m k\u00ea kho)<\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\\u00a0<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 331<\/strong>\u00a0s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf (k\u00ea khai th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n, % thu\u1ebf, ti\u1ec1n thu\u1ebf b\u00ean tab<strong>\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n\u00a0<\/strong>\u0111\u1ec3 l\u00ean t\u1edd khai hi\u1ec7n t\u1ea1i)\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58721\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-2-1600x708.png\" alt=\"\" width=\"1600\" height=\"708\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-2-1600x708.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/8-2-768x340.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/8-2-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/8-2-1536x680.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/8-2-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/8-2-100x44.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/8-2.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u00a0S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [37].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd l\u00e0m gi\u1ea3m d\u01b0 n\u1ee3 TK 1331.<\/li>\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u01b0\u1ee3c k\u00ea khai nh\u01b0 h\u00f3a \u0111\u01a1n m\u1edbi t\u1ea1i k\u1ef3 k\u1ebf khai thu\u1ebf hi\u1ec7n t\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd: <\/strong>Ng\u00e0y ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/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>2.4 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do k\u00ea sai s\u1ed1 ti\u1ec1n thu\u1ebf mua v\u00e0o)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:\u00a0<\/strong>Do t\u1edd khai l\u1ea7n \u0111\u1ea7u k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o (Cao h\u01a1n th\u1ef1c t\u1ebf). K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn l\u00e0m thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58671\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-3-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-3-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-1536x735.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o \u0111ang h\u1ea1ch to\u00e1n sai, s\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf N\u1ee3 1331 cho \u0111\u00fang v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c th\u1ef1c t\u1ebf<\/li>\n<li>Sau khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 d\u01b0 n\u1ee3 TK 1331 s\u1ebd kh\u00f4ng kh\u00f4ng kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 43) tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u. B\u1ea1n ghi s\u1ed1 l\u1ec7ch \u0111\u1ec3 gi\u1ea3i tr\u00ecnh do k\u00ea khai sai.<\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o<strong style=\"font-family: inherit; font-size: inherit;\"> H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/li>\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i: <strong style=\"font-family: inherit; font-size: inherit;\">G\u00d5 TAY<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau [37] tr\u00ean t\u1edd khai hi\u1ec7n t\u1ea1i.<\/span><\/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>2.5 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0Do t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00f3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nh\u01b0ng sau \u0111\u00f3 k\u1ebf to\u00e1n c\u00f3 th\u1ef1c hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn l\u00e0m gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58671\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-3-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-3-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-1536x735.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/14-3.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o<strong>\u00a0H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/strong>h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 811\/C\u00f3 1331<\/strong>\u00a0gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb lo\u1ea1i, t\u1ea1i t\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai)\u00a0<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58727\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-1-1600x553.png\" alt=\"\" width=\"1600\" height=\"553\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-1-1600x553.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1-768x265.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1-50x17.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1-1536x530.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1-60x21.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1-100x35.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 th\u00f4ng th\u01b0\u1eddng.<\/li>\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [37].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd l\u00e0m gi\u1ea3m d\u01b0 n\u1ee3 TK 1331.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2636],"ht-kb-tag":[],"class_list":["post-58657","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58657","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\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58657"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58657\/revisions"}],"predecessor-version":[{"id":58743,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58657\/revisions\/58743"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58657"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58657"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}