{"id":59309,"date":"2026-04-21T15:15:20","date_gmt":"2026-04-21T08:15:20","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=59309"},"modified":"2026-04-21T16:43:42","modified_gmt":"2026-04-21T09:43:42","slug":"lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-co-phuong-phap-tinh-thue-gtgt-va-tncn-dua-tren-doanh-thu-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-01-cnkd-theo-nghi-dinh-quan-ly-thue-danh-cho-ca-nhan-ho-kinh-doanh-co-phuong-phap-tinh-thue-gtgt-va-tncn-dua-tren-doanh-thu-2026\/","title":{"rendered":"L\u1eadp t\u1edd khai 01\/CNKD theo Ngh\u1ecb \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf d\u00e0nh cho C\u00e1 nh\u00e2n, H\u1ed9 kinh doanh c\u00f3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u00e0 TNCN d\u1ef1a tr\u00ean doanh thu theo Th\u00f4ng t\u01b0 18 (Hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026)"},"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><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 quy tr\u00ecnh l\u1eadp T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (m\u1eabu 01\/CNKD) tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb b\u01b0\u1edbc kh\u1edfi t\u1ea1o, k\u00ea khai chi ti\u1ebft c\u00e1c lo\u1ea1i thu\u1ebf, \u0111\u1ebfn khi ho\u00e0n t\u1ea5t v\u00e0 n\u1ed9p t\u1edd khai theo Th\u00f4ng t\u01b0 18 (Hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026)<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn kh\u1edfi t\u1ea1o v\u00e0 thi\u1ebft l\u1eadp th\u00f4ng s\u1ed1 ban \u0111\u1ea7u cho t\u1edd khai.<\/li>\n<li>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 k\u00ea khai chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf: GTGT, TNCN, TT\u0110B, t\u00e0i nguy\u00ean v\u00e0 ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/li>\n<li>C\u00e1c b\u01b0\u1edbc in v\u00e0 xu\u1ea5t kh\u1ea9u t\u1edd khai \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\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><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/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 Kh\u1edfi t\u1ea1o t\u1edd khai<\/b><\/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<b>Thu\u1ebf\\ Khai thu\u1ebf,\u00a0<\/b>nh\u1ea5n<b>\u00a0L\u1eadp t\u1edd khai,\u00a0<\/b>ch\u1ecdn<b>\u00a0T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (01\/CNKD)<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59233\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-12-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-12-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-1536x741.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/1-12.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>:\u00a0Thi\u1ebft l\u1eadp tham s\u1ed1 t\u1edd khai<\/p>\n<ul>\n<li><strong>K\u1ef3 k\u00ea khai<\/strong>: ch\u1ecdn th\u00e1ng\/qu\u00fd c\u1ea7n k\u00ea khai thu\u1ebf<\/li>\n<li><strong>K\u00ea khai ph\u00e1t sinh<\/strong>: t\u00edch ch\u1ecdn v\u00e0o \u00f4 vu\u00f4ng d\u00f2ng\u00a0<strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (thu\u1ebf TT\u0110B, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf\/ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng)\u00a0<\/strong>n\u1ebfu c\u00f3 ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (thu\u1ebf TT\u0110B, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf\/ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng).<\/li>\n<li><strong>C\u00e1ch l\u1ea5y d\u1eef li\u1ec7u l\u00ean t\u1edd khai<\/strong>: D\u1eef li\u1ec7u tr\u00ean t\u1edd khai \u0111\u01b0\u1ee3c m\u1eb7c \u0111\u1ecbnh\u00a0<strong>l\u1ea5y theo h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n<li>T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai k\u00e8m theo:\n<ul>\n<li>01\/BK-STK: Th\u00f4ng b\u00e1o s\u1ed1 t\u00e0i kho\u1ea3n\/s\u1ed1 hi\u1ec7u v\u00ed \u0111i\u1ec7n t\u1eed. Xem c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c\u00a0<strong>01\/BK-STK<\/strong>\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phu-luc-01-bk-stk-thong-bao-so-tai-khoan-so-hieu-vi-dien-tu\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>PL 01\/BK-HTK: B\u1ea3ng k\u00ea h\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. Xem c\u00e1ch l\u1eadp PL 01\/BK-HTK\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phu-luc-01-bk-htk-bang-ke-hang-ton-kho-may-moc-thiet-bi-theo-thong-tu-18-2026-tt-btc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>PL 142\/2024\/QH15-174\/2024\/QH15-204\/2025\/QH15: Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 204\/2025\/QH15.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59313\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/17-3-1600x769.png\" alt=\"\" width=\"1600\" height=\"769\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/17-3-1600x769.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/17-3-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/17-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/17-3-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/17-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/17-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/17-3.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 m\u1eb7t h\u00e0ng n\u00e0o b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>:\u00a0Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd.<\/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. Chi ti\u1ebft c\u00e1c ph\u1ea7n t\u1edd khai v\u00e0 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng<\/strong><\/h4>\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<h5>A. K\u00ea khai thu\u1ebf GTGT, TNCN<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>K\u00ea khai thu\u1ebf GTGT, TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo\u00a0<strong>t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong>,\u00a0<strong>t\u1ea1i t\u1eebng \u0111i\u1ec3m kinh doanh<\/strong>. Ph\u1ea7n n\u00e0y ghi nh\u1eadn c\u00e1c ch\u1ec9 ti\u00eau:<\/p>\n<ul>\n<li>Doanh thu t\u00ednh thu\u1ebf GTGT<\/li>\n<li>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li>Doanh thu t\u00ednh thu\u1ebf TNCN<\/li>\n<li>Doanh thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNCN<\/li>\n<li>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<p>D\u1eef li\u1ec7u sau khi t\u1ed5ng h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 v\u00e0o\u00a0<strong>02 nh\u00f3m ch\u00ednh<\/strong>\u00a0d\u1ef1a tr\u00ean\u00a0<strong>lo\u1ea1i h\u00ecnh kinh doanh<\/strong>, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><strong>Nh\u00f3m 1<\/strong><b>:\u00a0\u00a0<\/b>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59317\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-13-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-13-1600x771.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/1-13-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/1-13-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/1-13-1536x740.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/1-13-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/1-13-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/1-13.png 1917w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>Nh\u00f3m 2<\/strong>: Ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59319\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-17-1600x466.png\" alt=\"\" width=\"1600\" height=\"466\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-17-1600x466.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/2-17-768x224.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/2-17-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/2-17-1536x448.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/2-17-60x17.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/2-17-100x29.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/2-17.png 1801w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Chi ti\u1ebft c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/strong><\/p>\n<ul>\n<li><strong>Doanh thu t\u00ednh thu\u1ebf GTGT, TNCN<\/strong>\u00a0(<strong>M\u00e3 s\u1ed1 11, 13<\/strong>):\n<ul style=\"list-style-type: disc;\">\n<li><strong>Nh\u00f3m 1<\/strong><b>:<\/b>\u00a0\u00a0\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c H\u00f3a \u0111\u01a1n\/Ch\u1ee9ng t\u1eeb b\u1ecf<strong>\u00a0tr\u1ed1ng<\/strong>\u00a0tr\u01b0\u1eddng th\u00f4ng tin\u00a0<strong>S\u00e0n\/K\u00eanh b\u00e1n h\u00e0ng Online.<\/strong><\/li>\n<li><strong>Nh\u00f3m 2<\/strong>:\u00a0\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c H\u00f3a \u0111\u01a1n\/Ch\u1ee9ng t\u1eeb\u00a0<strong>c\u00f3 ch\u1ecdn<\/strong>\u00a0tr\u01b0\u1eddng th\u00f4ng tin\u00a0<strong>S\u00e0n\/K\u00eanh b\u00e1n h\u00e0ng Online\u00a0<\/strong>nh\u01b0ng c\u00e1c\u00a0<strong>S\u00e0n\/K\u00eanh b\u00e1n h\u00e0ng Online\u00a0<\/strong>n\u00e0y<strong>\u00a0kh\u00f4ng\u00a0<\/strong>\u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp<strong>\u00a0\u201cC\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n\u201d.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>C\u1ee5 th\u1ec3 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc l\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n.<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p HKD\u00a0<b>s\u1eed d\u1ee5ng meInvoice<\/b>\u00a0\u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: Ph\u1ea7n m\u1ec1m l\u1ea5y th\u00eam d\u1eef li\u1ec7u t\u1eeb c\u00e1c\u00a0<b><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, H\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<\/strong><\/b>m\u00e0 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c h\u00f3a \u0111\u01a1n k\u1ef3 n\u00e0y.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p HKD\u00a0<b>kh\u00f4ng s\u1eed d\u1ee5ng meInvoice<\/b>\u00a0\u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: Ph\u1ea7n m\u1ec1m\u00a0l\u1ea5y th\u00eam d\u1eef li\u1ec7u t\u1eeb c\u00e1c\u00a0<b><strong>Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong><\/b>\u00a0v\u00e0\u00a0<b><strong>Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/strong><\/b>(c\u00f3\u00a0<strong>\u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (M\u00e3 s\u1ed1 12) = Doanh thu t\u00ednh thu\u1ebf GTGT x % thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/strong><\/li>\n<li><strong>Doanh thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNCN (M\u00e3 s\u1ed1 14)<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng nh\u1ea3y s\u1ed1 li\u1ec7u theo quy t\u1eafc nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li data-section-id=\"1h4tkr3\" data-start=\"191\" data-end=\"237\">T\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a:\u00a0<strong data-start=\"219\" data-end=\"237\">500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.\u00a0<\/strong>N\u1ebfu k\u1ef3 n\u00e0y ch\u01b0a gi\u1ea3m tr\u1eeb h\u1ebft th\u00ec ti\u1ebfp t\u1ee5c chuy\u1ec3n ph\u1ea7n c\u00f2n l\u1ea1i sang k\u1ef3 sau \u0111\u1ec3 gi\u1ea3m tr\u1eeb ti\u1ebfp.<\/li>\n<li data-section-id=\"3zo2of\" data-start=\"238\" data-end=\"368\">Ph\u00e2n b\u1ed5 theo th\u1ee9 t\u1ef1:\u00a0<strong data-start=\"266\" data-end=\"321\">\u01afu ti\u00ean nh\u00f3m ng\u00e0nh c\u00f3 thu\u1ebf su\u1ea5t TNCN cao nh\u1ea5t tr\u01b0\u1edbc.\u00a0<\/strong>Sau \u0111\u00f3 m\u1edbi \u0111\u1ebfn nh\u00f3m c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNCN th\u1ea5p h\u01a1n.<\/li>\n<li data-section-id=\"3zo2of\" data-start=\"238\" data-end=\"368\">Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u01b0\u1ee3t qu\u00e1 doanh thu c\u1ee7a t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5<\/strong>: Doanh thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNCN k\u1ef3 n\u00e0y l\u00e0\u00a0<strong>412 tri\u1ec7u<\/strong>\u00a0th\u00ec anh\/ch\u1ecb v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb \u1edf k\u1ef3 sau s\u1ed1 ti\u1ec1n =<strong>\u00a0500 tri\u1ec7u \u2013 412 tri\u1ec7u = 88 tri\u1ec7u<\/strong>. \u1ede ph\u1ea7n cu\u1ed1i c\u00f9ng c\u1ee7a t\u1edd khai k\u1ef3 n\u00e0y, anh\/ch\u1ecb s\u1ebd nh\u00ecn th\u1ea5y d\u00f2ng \u201c<strong>B\u1ea1n c\u00f2n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb 88.000.000 \u0111\u1ed3ng v\u00e0o doanh thu t\u00ednh thu\u1ebf TNCN c\u1ee7a k\u1ef3 ti\u1ebfp theo<\/strong>.\u201d<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59321\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-17-1600x792.png\" alt=\"\" width=\"1600\" height=\"792\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-17-1600x792.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/3-17-768x380.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/3-17-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/3-17-1536x760.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/3-17-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/3-17-100x49.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/3-17.png 1716w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p (M\u00e3 s\u1ed1 15) = (Doanh thu t\u00ednh thu\u1ebf TNCN \u2013 Doanh thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNCN) x % thu\u1ebf su\u1ea5t thu\u1ebf TNCN theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/strong><\/li>\n<\/ul>\n<p><strong><em>L\u01b0u \u00fd:\u00a0<\/em><\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Ph\u1ea7n m\u1ec1m\u00a0<strong>kh\u00f4ng l\u1ea5y l\u00ean<\/strong>\u00a0c\u00e1c h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean\u00a0<strong>c\u00e1c s\u00e0n\/k\u00eanh b\u00e1n h\u00e0ng online c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n<\/strong>.<\/em><\/li>\n<li><em>H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n. L\u1ea5y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf, b\u1ecb h\u1ee7y, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 nh\u01b0ng s\u1ed1 ti\u1ec1n = 0.<\/em><\/li>\n<li><em>L\u1ea5y d\u1eef li\u1ec7u theo d\u00f2ng chi ti\u1ebft t\u1ea1i ch\u1ee9ng t\u1eeb\/h\u00f3a \u0111\u01a1n, l\u1ea5y c\u00e1c d\u00f2ng\u00a0<strong>ch\u1ecdn Nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong>\u00a0<strong>kh\u00e1c<\/strong>\u00a0nh\u00f3m 217a, 218, 219.<\/em><\/li>\n<li><em>Ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 v\u00e0 ng\u00e0y h\u1ea1ch to\u00e1n thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf.<\/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<h5><strong>B. K\u00ea khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u00c1p d\u1ee5ng cho HKD c\u00f3 ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), khi l\u1eadp t\u1edd khai thu\u1ebf t\u00edch ch\u1ecdn\u00a0<strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (thu\u1ebf TT\u0110B, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf\/ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng).<\/strong><\/p>\n<p>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u d\u1ef1a tr\u00ean c\u00e1c m\u1eb7t h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c khai b\u00e1o\u00a0<b>Nh\u00f3m HHDV ch\u1ecbu thu\u1ebf TT\u0110B<\/b>\u00a0trong danh m\u1ee5c V\u1eadt t\u01b0 h\u00e0ng h\u00f3a.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-59281\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-5.png\" alt=\"\" width=\"796\" height=\"911\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-5.png 796w, \/accounting\/wp-content\/uploads\/2026\/04\/8-5-768x879.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/8-5-44x50.png 44w, \/accounting\/wp-content\/uploads\/2026\/04\/8-5-52x60.png 52w, \/accounting\/wp-content\/uploads\/2026\/04\/8-5-87x100.png 87w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<ul>\n<li>M\u00e3 ch\u1ec9 ti\u00eau, \u0110\u01a1n v\u1ecb t\u00ednh, Thu\u1ebf su\u1ea5t: Hi\u1ec3n th\u1ecb t\u01b0\u01a1ng \u1ee9ng v\u1edbi nh\u00f3m HHDV ch\u1ecbu thu\u1ebf TT\u0110B theo bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/li>\n<li><strong>Doanh thu t\u00ednh thu\u1ebf TT\u0110B = Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT \/(1+ Thu\u1ebf su\u1ea5t TT\u0110B).<\/strong><\/li>\n<li><strong>S\u1ed1 thu\u1ebf TT\u0110B = Doanh thu t\u00ednh thu\u1ebf TT\u0110B x Thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B.<\/strong><\/li>\n<\/ul>\n<p>Trong \u0111\u00f3:\u00a0<strong>Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/strong>\u00a0\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb c\u00f3 ph\u00e1t sinh c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc l\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n.<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p HKD\u00a0<b>s\u1eed d\u1ee5ng meInvoice<\/b>\u00a0\u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: Ph\u1ea7n m\u1ec1m l\u1ea5y th\u00eam d\u1eef li\u1ec7u t\u1eeb c\u00e1c\u00a0<b><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, H\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<\/strong><\/b>m\u00e0 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c h\u00f3a \u0111\u01a1n k\u1ef3 n\u00e0y.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p HKD\u00a0<b>kh\u00f4ng s\u1eed d\u1ee5ng meInvoice<\/b>\u00a0\u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: Ph\u1ea7n m\u1ec1m\u00a0l\u1ea5y th\u00eam d\u1eef li\u1ec7u t\u1eeb c\u00e1c\u00a0<b><strong>Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong><\/b>\u00a0v\u00e0\u00a0<b><strong>Ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/strong><\/b>(c\u00f3\u00a0<strong>\u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng).<\/li>\n<\/ul>\n<p>Anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda tr\u1ef1c ti\u1ebfp c\u00e1c th\u00f4ng tin v\u1ec1\u00a0<strong>\u0110\u01a1n v\u1ecb t\u00ednh<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Doanh thu<\/strong>, nh\u1ea5n chu\u1ed9t ph\u1ea3i\u00a0<strong>Th\u00eam d\u00f2n<\/strong>g,\u00a0<strong>X\u00f3a d\u00f2ng<\/strong>\u00a0\u0111\u1ec3 khai b\u00e1o th\u00eam c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c n\u1ebfu c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf k\u00ea khai.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59283\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-3-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-3-1600x771.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/9-3-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/9-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/9-3-1536x740.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/9-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/9-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/9-3.png 1916w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><em><b>L\u01b0u \u00fd:<\/b><\/em><\/p>\n<ul>\n<li><em>H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n. L\u1ea5y c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf, b\u1ecb h\u1ee7y, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 nh\u01b0ng s\u1ed1 ti\u1ec1n = 0.<\/em><\/li>\n<li><em>L\u1ea5y theo d\u00f2ng chi ti\u1ebft t\u1ea1i ch\u1ee9ng t\u1eeb\/h\u00f3a \u0111\u01a1n, l\u1ea5y c\u00e1c d\u00f2ng m\u1eb7t h\u00e0ng c\u00f3 ch\u1ecdn nh\u00f3m HDDV ch\u1ecbu thu\u1ebf TT\u0110B.<\/em><\/li>\n<li><em>Ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 v\u00e0 c\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n\/ng\u00e0y h\u1ea1ch to\u00e1n thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf.<\/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<h5><strong>C. K\u00ea khai thu\u1ebf t\u00e0i nguy\u00ean, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u00c1p d\u1ee5ng cho HKD c\u00f3 ph\u00e1t sinh c\u00e1c lo\u1ea1i thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; khi l\u1eadp t\u1edd khai thu\u1ebf t\u00edch ch\u1ecdn\u00a0<strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (thu\u1ebf TT\u0110B, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf\/ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng).<\/strong><\/p>\n<p>Ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 anh\/ch\u1ecb\u00a0<strong>k\u00ea khai th\u1ee7 c\u00f4ng<\/strong>\u00a0c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/p>\n<ul>\n<li><b>I. Khai thu\u1ebf t\u00e0i nguy\u00ean<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>T\u00e0i nguy\u00ean, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m<\/strong>: Ch\u1ecdn danh m\u1ee5c bi\u1ec3u thu\u1ebf t\u00e0i nguy\u00ean.<\/li>\n<li><strong>\u0110\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>: Ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u00e1t sinh thu\u1ebf t\u00e0i nguy\u00ean.<\/li>\n<li><strong>M\u00e3 ch\u1ec9 ti\u00eau, \u0110\u01a1n v\u1ecb t\u00ednh, Thu\u1ebf su\u1ea5t<\/strong>: L\u1ea5y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i nguy\u00ean, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ecdn nh\u01b0 danh m\u1ee5c bi\u1ec3u thu\u1ebf t\u00e0i nguy\u00ean.<\/li>\n<li><strong>S\u1ea3n l\u01b0\u1ee3ng\/S\u1ed1 l\u01b0\u1ee3ng<\/strong>: Nh\u1eadp th\u1ee7 c\u00f4ng (\u0111\u1ecbnh d\u1ea1ng 3 ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y, kh\u00f4ng nh\u1eadp s\u1ed1 \u00e2m).<\/li>\n<li><strong>Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean\/m\u1ee9c thu\u1ebf ho\u1eb7c ph\u00ed BVMT<\/strong>:\n<ul style=\"list-style-type: square;\">\n<li>Cho ph\u00e9p nh\u1eadp th\u1ee7 c\u00f4ng, \u0111\u1ecbnh d\u1ea1ng 2 ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y, kh\u00f4ng cho nh\u1eadp \u00e2m.<\/li>\n<li>M\u1eb7c \u0111\u1ecbnh l\u1ea5y theo th\u00f4ng tin gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean khai b\u00e1o trong\u00a0<strong>Danh m\u1ee5c<\/strong>\u00a0\u2013\u00a0<strong>Bi\u1ec3u thu\u1ebf t\u00e0i nguy\u00ean.<\/strong>\u00a0N\u1ebfu gi\u00e1 nh\u1eadp th\u1ea5p h\u01a1n gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a UBND t\u1ec9nh ho\u1eb7c gi\u00e1 t\u1ed1i thi\u1ec3u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o.<\/li>\n<\/ul>\n<\/li>\n<li><strong>S\u1ed1 thu\u1ebf\/ph\u00ed ph\u1ea3i n\u1ed9p<\/strong>\u00a0= S\u1ea3n l\u01b0\u1ee3ng x Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean x Thu\u1ebf su\u1ea5t.<\/li>\n<\/ul>\n<\/li>\n<li><b>II. Khai thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>T\u00e0i nguy\u00ean, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m<\/strong>: Ch\u1ecdn danh m\u1ee5c bi\u1ec3u thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/li>\n<li><strong>\u0110\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>: Ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u00e1t sinh thu\u1ebf BVMT.<\/li>\n<li><strong>M\u00e3 ch\u1ec9 ti\u00eau, \u0110\u01a1n v\u1ecb t\u00ednh<\/strong>: L\u1ea5y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i nguy\u00ean, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ecdn nh\u01b0 danh m\u1ee5c bi\u1ec3u thu\u1ebf BVMT.<\/li>\n<li><strong>S\u1ea3n l\u01b0\u1ee3ng\/S\u1ed1 l\u01b0\u1ee3ng<\/strong>: Nh\u1eadp th\u1ee7 c\u00f4ng (\u0111\u1ecbnh d\u1ea1ng 3 ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y, kh\u00f4ng nh\u1eadp s\u1ed1 \u00e2m).<\/li>\n<li><strong>Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean\/m\u1ee9c thu\u1ebf ho\u1eb7c ph\u00ed BVMT<\/strong>:\n<ul style=\"list-style-type: square;\">\n<li>Cho ph\u00e9p nh\u1eadp th\u1ee7 c\u00f4ng, \u0111\u1ecbnh d\u1ea1ng 2 ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y, kh\u00f4ng cho nh\u1eadp \u00e2m.<\/li>\n<li>M\u1eb7c \u0111\u1ecbnh l\u1ea5y theo bi\u1ec3u thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<li><strong>S\u1ed1 thu\u1ebf\/ph\u00ed ph\u1ea3i n\u1ed9p<\/strong>\u00a0= S\u1ea3n l\u01b0\u1ee3ng x M\u1ee9c thu\u1ebf BVMT.<\/li>\n<\/ul>\n<\/li>\n<li><b>III. Khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi khai th\u00e1c kho\u00e1ng s\u1ea3n<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>T\u00e0i nguy\u00ean, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m<\/strong>: Ch\u1ecdn danh m\u1ee5c bi\u1ec3u ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/li>\n<li><strong>\u0110\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>: Ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u00e1t sinh ph\u00ed BVMT.<\/li>\n<li><strong>M\u00e3 ch\u1ec9 ti\u00eau, \u0110\u01a1n v\u1ecb t\u00ednh<\/strong>: L\u1ea5y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i nguy\u00ean, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ecdn nh\u01b0 danh m\u1ee5c bi\u1ec3u ph\u00ed BVMT.<\/li>\n<li><strong>S\u1ea3n l\u01b0\u1ee3ng\/S\u1ed1 l\u01b0\u1ee3ng<\/strong>: Nh\u1eadp th\u1ee7 c\u00f4ng (\u0111\u1ecbnh d\u1ea1ng 3 ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y, kh\u00f4ng nh\u1eadp s\u1ed1 \u00e2m).<\/li>\n<li><strong>Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean\/m\u1ee9c thu\u1ebf ho\u1eb7c ph\u00ed BVMT:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>Cho ph\u00e9p nh\u1eadp th\u1ee7 c\u00f4ng, \u0111\u1ecbnh d\u1ea1ng 2 ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y, kh\u00f4ng cho nh\u1eadp \u00e2m.<\/li>\n<li>M\u1eb7c \u0111\u1ecbnh l\u1ea5y theo bi\u1ec3u thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<li><strong>S\u1ed1 thu\u1ebf\/ph\u00ed BVMT<\/strong>\u00a0= S\u1ea3n l\u01b0\u1ee3ng x M\u1ee9c ph\u00ed BVMT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59285\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/10-3-1600x769.png\" alt=\"\" width=\"1600\" height=\"769\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/10-3-1600x769.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/10-3-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/10-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/10-3-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/10-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/10-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/10-3.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Khi khai b\u00e1o t\u1ea1i ph\u1ea7n\u00a0<b>III. Khai ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/b>, anh\/ch\u1ecb c\u1ea7n nh\u1eadp m\u1ee9c ph\u00ed t\u1ea1i c\u1ed9t\u00a0<b>Gi\u00e1 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean\/M\u1ee9c thu\u1ebf ho\u1eb7c ph\u00ed BVMT<\/b>\u00a0theo \u0111\u00fang khung quy \u0111\u1ecbnh t\u1ea1i\u00a0<b>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 27\/2023\/N\u0110-CP<\/b>. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb nh\u1eadp v\u00e0o v\u01b0\u1ee3t qu\u00e1 khung cho ph\u00e9p, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o \u0111\u1ec3 x\u00e1c nh\u1eadn l\u1ea1i th\u00f4ng tin tr\u01b0\u1edbc khi l\u01b0u.<\/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<h5><strong>D. H\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng th\u00f4ng tin n\u1ed9p thu\u1ebf<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (NSNN) c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh trong k\u1ef3.<\/p>\n<ul>\n<li><strong>M\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/strong>: T\u1ef1 \u0111\u1ed9ng l\u1ea5y m\u00e3 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p t\u1eeb danh m\u1ee5c C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c.<\/li>\n<li><strong>N\u1ed9i dung c\u00e1c kho\u1ea3n n\u1ed9p<\/strong>: T\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u00ean ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li><strong>S\u1ed1 ti\u1ec1n<\/strong>: T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p t\u1eeb c\u1ed9t\u00a0<b>S\u1ed1 thu\u1ebf\/ph\u00ed c\u00f2n ph\u1ea3i n\u1ed9p<\/b>\u00a0t\u1ea1i c\u00e1c ph\u1ea7n k\u00ea khai chi ti\u1ebft ph\u00eda tr\u00ean.<\/li>\n<li><strong>Ch\u01b0\u01a1ng<\/strong>: Ph\u1ea7n m\u1ec1m s\u1ebd c\u0103n c\u1ee9 v\u00e0o\u00a0<strong>C\u01a1 quan thu\u1ebf<\/strong>\u00a0qu\u1ea3n l\u00fd c\u1ee7a HKD \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y m\u00e3 ch\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng, c\u1ee5 th\u1ec3:\n<ul style=\"list-style-type: disc;\">\n<li><strong>Ch\u01b0\u01a1ng 557<\/strong>: d\u00e0nh cho HKD do C\u1ee5c thu\u1ebf t\u1ec9nh qu\u1ea3n l\u00fd.<\/li>\n<li><strong>Ch\u01b0\u01a1ng 857<\/strong>: d\u00e0nh cho HKD do Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ti\u1ec3u m\u1ee5c<\/strong>: T\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u1eebng kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n<li><strong>\u0110\u1ecba b\u00e0n h\u00e0nh ch\u00ednh, C\u01a1 quan thu, C\u01a1 quan thu\u1ebf<\/strong>: T\u1ef1 \u0111\u1ed9ng l\u1ea5y theo danh m\u1ee5c\u00a0<strong>C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n<li><strong>H\u1ea1n n\u1ed9p thu\u1ebf<\/strong>: T\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh theo k\u1ef3 k\u00ea khai:\n<ul style=\"list-style-type: disc;\">\n<li><b>K\u00ea khai th\u00e1ng:<\/b>\u00a0Ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/li>\n<li><b>K\u00ea khai qu\u00fd:<\/b>\u00a0Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo li\u1ec1n k\u1ec1 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li><b>Ri\u00eang n\u0103m 2026:<\/b>\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 1, 2, 3 n\u0103m 2026, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ch\u1ed1t h\u1ea1n n\u1ed9p l\u00e0\u00a0<b>20\/04\/2026<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59325\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-8-1600x203.png\" alt=\"\" width=\"1600\" height=\"203\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-8-1600x203.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/4-8-768x98.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/4-8-50x6.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/4-8-1536x195.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/4-8-60x8.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/4-8-100x13.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/4-8.png 1724w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 In v\u00e0 xu\u1ea5t kh\u1ea9u t\u1edd khai thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 in v\u00e0 xu\u1ea5t d\u1eef li\u1ec7u t\u1ea1i m\u00e0n h\u00ecnh chi ti\u1ebft t\u1edd khai \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o nhanh.<\/p>\n<ul>\n<li><b>Xu\u1ea5t XML: <\/b>Sau khi l\u01b0u t\u1edd khai, nh\u1ea5n<b> Xu\u1ea5t XML\u00a0<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59289\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/12-3-1600x782.png\" alt=\"\" width=\"1600\" height=\"782\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/12-3-1600x782.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/12-3-768x375.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/12-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/12-3-1536x750.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/12-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/12-3-100x49.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/12-3.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><b>Xu\u1ea5t Excel:<\/b>\n<ul style=\"list-style-type: disc;\">\n<li><b>D\u1ea1ng d\u1eef li\u1ec7u:<\/b>\u00a0Xu\u1ea5t file ch\u1ee9a s\u1ed1 li\u1ec7u chi ti\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, \u0111\u1ed1i so\u00e1t.<\/li>\n<li><b>D\u1ea1ng m\u1eabu in:<\/b>\u00a0Xu\u1ea5t file \u0111\u01b0\u1ee3c \u0111\u1ecbnh d\u1ea1ng \u0111\u00fang theo bi\u1ec3u m\u1eabu 01\/CNKD c\u1ee7a C\u01a1 quan Thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59291\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/13-3-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/13-3-1600x767.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/13-3-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/13-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/13-3-1536x736.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/13-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/13-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/13-3.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>In v\u00e0 Xu\u1ea5t d\u1eef li\u1ec7u t\u1eeb ch\u1ee9c n\u0103ng In<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1ea5n In v\u00e0 t\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c mu\u1ed1n in.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59293\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-6-1600x773.png\" alt=\"\" width=\"1600\" height=\"773\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/14-6-1600x773.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/14-6-768x371.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/14-6-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/14-6-1536x742.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/14-6-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/14-6-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/14-6.png 1911w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><b>Xu\u1ea5t kh\u1ea9u XML \u0111\u1ec3 n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c NK v\u00e0o HTKK<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59295\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/15-4-1600x824.png\" alt=\"\" width=\"1600\" height=\"824\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/15-4-1600x824.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/15-4-768x396.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/15-4-50x26.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/15-4-1536x791.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/15-4-60x31.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/15-4-100x52.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/15-4.png 1877w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><b>Xu\u1ea5t \u0111\u1ecbnh d\u1ea1ng kh\u00e1c:<\/b>\u00a0Nh\u1ea5n\u00a0<b>Xu\u1ea5t file<\/b>\u00a0(cho ph\u00e9p ch\u1ecdn \u0111\u1ecbnh d\u1ea1ng Excel, PDF ho\u1eb7c Word).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-59297\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/16-3.png\" alt=\"\" width=\"1581\" height=\"884\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/16-3.png 1581w, \/accounting\/wp-content\/uploads\/2026\/04\/16-3-768x429.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/16-3-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/16-3-1536x859.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/16-3-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/16-3-100x56.png 100w\" sizes=\"(max-width: 1581px) 100vw, 1581px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/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":[],"ht-kb-tag":[],"class_list":["post-59309","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59309","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=59309"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59309\/revisions"}],"predecessor-version":[{"id":59363,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/59309\/revisions\/59363"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=59309"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=59309"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=59309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}