{"id":60045,"date":"2026-05-12T15:28:04","date_gmt":"2026-05-12T08:28:04","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=60045"},"modified":"2026-05-13T11:21:21","modified_gmt":"2026-05-13T04:21:21","slug":"lam-the-nao-de-chon-dung-nhom-hhdv-mua-vao-tren-chung-tu","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-chon-dung-nhom-hhdv-mua-vao-tren-chung-tu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ecdn \u0111\u00fang Nh\u00f3m HHDV mua v\u00e0o tr\u00ean ch\u1ee9ng t\u1eeb?"},"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>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch ph\u00e2n lo\u1ea1i 5 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) mua v\u00e0o theo quy \u0111\u1ecbnh. Vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ea3m b\u1ea3o l\u1eadp t\u1edd khai thu\u1ebf GTGT \u0111\u00fang v\u00e0 \u0111\u1ee7.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh chi ti\u1ebft cho 5 nh\u00f3m HHDV mua v\u00e0o.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1ch ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi HHDV d\u00f9ng chung.<\/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>2. H\u01b0\u1edbng d\u1eabn c\u00e1ch ch\u1ecdn Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi nh\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang\u00a0<strong>Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>, c\u1ee5 th\u1ec3 c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o bao g\u1ed3m:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-60047\" src=\"\/accounting\/wp-content\/uploads\/2026\/05\/1-6-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/05\/1-6-1600x767.png 1600w, \/accounting\/wp-content\/uploads\/2026\/05\/1-6-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/05\/1-6-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/05\/1-6-1536x736.png 1536w, \/accounting\/wp-content\/uploads\/2026\/05\/1-6-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/05\/1-6-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/05\/1-6.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>Nh\u00f3m 1: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng ri\u00eang cho SXKD ch\u1ecbu thu\u1ebf GTGT v\u00e0 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Khi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 cho vi\u1ec7c SXKD h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec to\u00e0n b\u1ed9 Ti\u1ec1n thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li>Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [25] tr\u00ean T\u1edd khai thu\u1ebf GTGT<\/li>\n<\/ul>\n<\/li>\n<li><strong>Nh\u00f3m 2: H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng chung cho SXKD ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Khi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 c\u1ea3 02 ho\u1ea1t \u0111\u1ed9ng SXKD: v\u1eeba\u00a0<strong>ch\u1ecbu thu\u1ebf<\/strong>\u00a0v\u00e0 v\u1eeba<strong>\u00a0kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><em>L\u01b0u \u00fd:\u00a0<\/em><\/strong><em>Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng\/qu\u00fd k\u00ea khai thu\u1ebf c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, Anh\/Ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 VAT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng chung theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\" data-start=\"148\" data-end=\"456\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"ye4uo9\" data-start=\"148\" data-end=\"234\">\n<p data-start=\"150\" data-end=\"234\">T\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n b\u1ed5 th\u1ee7 c\u00f4ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<\/li>\n<li data-section-id=\"1kd0acf\" data-start=\"235\" data-end=\"351\">\n<p data-start=\"237\" data-end=\"351\">H\u1ea1ch to\u00e1n ph\u1ea7n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o\u00a0<strong data-start=\"286\" data-end=\"313\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>:<br data-start=\"314\" data-end=\"317\" \/><strong data-start=\"319\" data-end=\"348\">N\u1ee3 TK 6421,\u2026 \/ C\u00f3 TK 1331<\/strong>.<\/p>\n<\/li>\n<li data-section-id=\"1cxyk8n\" data-start=\"352\" data-end=\"456\" data-is-last-node=\"\">\n<p data-start=\"354\" data-end=\"456\" data-is-last-node=\"\">Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, k\u00ea khai v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"406\" data-end=\"420\">23, 24, 25<\/strong>\u00a0(ch\u1ec9 ti\u00eau 25 nh\u1eadp tay l\u1ea1i s\u1ed1 li\u1ec7u).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><b>V\u00ed d\u1ee5<\/b>:\u00a0<b>C\u00f4ng ty A kinh doanh c\u1ea3 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/em><\/p>\n<p>T<em>rong th\u00e1ng, C\u00f4ng ty c\u00f3 03 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/em><\/p>\n<p><em>\u2013 H\u00f3a \u0111\u01a1n 00000001\u00a0d\u00f9ng ri\u00eang cho vi\u1ec7c SXKD m\u1eb7t h\u00e0ng\u00a0<strong>ch\u1ecbu thu\u1ebf<\/strong>: 200.000.000. Thu\u1ebf GTGT: 20.000.000<\/em><\/p>\n<p><em>\u2013 H\u00f3a \u0111\u01a1n 00000002\u00a0d\u00f9ng ri\u00eang cho vi\u1ec7c SXKD m\u1eb7t h\u00e0ng\u00a0<strong>kh\u00f4ng<\/strong><strong>\u00a0ch\u1ecbu thu\u1ebf<\/strong>: 150.000.000. Thu\u1ebf GTGT: 15.000.000<\/em><\/p>\n<p><em>\u2013 H\u00f3a \u0111\u01a1n 00000003\u00a0d\u00f9ng chung cho c\u1ea3\u00a0<strong>ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong>: 100.000.000. Thu\u1ebf GTGT: 10.000.000<\/em><\/p>\n<p><em>V\u00e0 t\u1ed5ng Doanh thu 1 t\u1ef7, c\u1ee5 th\u1ec3:<\/em><\/p>\n<p><em>\u2013 Doanh thu t\u1eeb b\u00e1n h\u00e0ng\u00a0<strong>ch\u1ecbu thu\u1ebf<\/strong>: 600.000.000 (chi\u1ebfm 60% t\u1ed5ng Doanh thu)<\/em><\/p>\n<p><em>\u2013 Doanh thu t\u1eeb b\u00e1n h\u00e0ng\u00a0<strong>kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong>: 400.000.000 (chi\u1ebfm 40% t\u1ed5ng Doanh thu)<\/em><\/p>\n<ul>\n<li aria-level=\"1\"><em>Tr\u00ean ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n 00000003, ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o l\u00e0\u00a0<strong>2<\/strong>; c\u1ed9t Ti\u1ec1n thu\u1ebf GTGT l\u00e0 10.000.000<\/em><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li aria-level=\"1\"><em>V\u1edbi s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec h\u1ea1ch to\u00e1n \u1edf Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:\u00a0N\u1ee3 TK 6421,\u2026\/C\u00f3 TK 1331: 4.000.000(10.000.000 x 40%)<\/em><\/li>\n<li aria-level=\"1\"><em>V\u1ec1 K\u00ea khai:<\/em>\n<ul>\n<li aria-level=\"1\"><em>Ch\u1ec9 ti\u00eau [23]: 200.000.000 + 150.000.000 + 100.000.000 = 450.000.000<\/em><\/li>\n<li aria-level=\"1\"><em>Ch\u1ec9 ti\u00eau [24]: 20.000.000 + 15.000.000 + 10.000.000 = 45.000.000<\/em><\/li>\n<li aria-level=\"1\"><em>Ch\u1ec9 ti\u00eau [25]: 20.000.000 + 6.000.000 = 26.000.000 (t\u1ef1 g\u00f5 tay l\u1ea1i)<\/em><\/li>\n<\/ul>\n<\/li>\n<li><strong>Nh\u00f3m 3: H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Khi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5<strong>\u00a0D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0<\/strong>v\u00e0 ph\u1ea3i l\u1eadp ri\u00eang lo\u1ea1i\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-lap-to-khai-thue-gtgt-cho-du-an-dau-tu-02-gtgt\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u01a1\u0300 khai GTGT cho d\u01b0\u0323 a\u0301n \u0111\u00e2\u0300u t\u01b0 (02\/GTGT)<\/strong><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>Nh\u00f3m 4: H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Khi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 lo\u1ea1i<strong>\u00a0H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong>, h\u00f3a \u0111\u01a1n c\u1ee7a\u00a0<strong>H\u1ed9 kinh doanh<\/strong>\u00a0xu\u1ea5t, v\u00ec \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/li>\n<li>Tr\u00ean Ch\u1ee9ng t\u1eeb mua h\u00e0ng, Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:\n<ul style=\"list-style-type: square;\">\n<li>C\u1ed9t % Thu\u1ebf GTGT, Ti\u1ec1n thu\u1ebf GTGT:\u00a0<strong>b\u1ecf tr\u1ed1ng<\/strong><\/li>\n<li>C\u1ed9t Nh\u00f3m HHDV mua v\u00e0o: ch\u1ecdn nh\u00f3m\u00a0<strong>4<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Nh\u00f3m 5: H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p tr\u00ean t\u1edd khai 01\/GTGT<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Tham kh\u1ea3o m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, kh\u00f4ng t\u00ednh thu\u1ebf GTGT\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cac-truong-hop-khong-phai-ke-khai-khong-tinh-thue-gtgt-8207\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT n\u00ean c\u0169ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 1331. V\u00ec v\u1eady:\n<ul style=\"list-style-type: square;\">\n<li>V\u1edbi<strong>\u00a0Ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/strong>\u00a0th\u00ec x\u00f3a TK 1331 \u1edf c\u1ed9t TK Thu\u1ebf GTGT =&gt; ph\u1ea7n m\u1ec1m s\u1ebd c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb H\u00e0ng h\u00f3a, TSC\u0110<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-60049\" src=\"\/accounting\/wp-content\/uploads\/2026\/05\/2-6-1600x515.png\" alt=\"\" width=\"1600\" height=\"515\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/05\/2-6-1600x515.png 1600w, \/accounting\/wp-content\/uploads\/2026\/05\/2-6-768x247.png 768w, \/accounting\/wp-content\/uploads\/2026\/05\/2-6-50x16.png 50w, \/accounting\/wp-content\/uploads\/2026\/05\/2-6-1536x494.png 1536w, \/accounting\/wp-content\/uploads\/2026\/05\/2-6-60x19.png 60w, \/accounting\/wp-content\/uploads\/2026\/05\/2-6-100x32.png 100w, \/accounting\/wp-content\/uploads\/2026\/05\/2-6.png 1911w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<strong>Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0th\u00ec b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n Chi ph\u00ed<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-60051\" src=\"\/accounting\/wp-content\/uploads\/2026\/05\/3-2-1600x715.png\" alt=\"\" width=\"1600\" height=\"715\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/05\/3-2-1600x715.png 1600w, \/accounting\/wp-content\/uploads\/2026\/05\/3-2-768x343.png 768w, \/accounting\/wp-content\/uploads\/2026\/05\/3-2-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/05\/3-2-1536x687.png 1536w, \/accounting\/wp-content\/uploads\/2026\/05\/3-2-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/05\/3-2-100x45.png 100w, \/accounting\/wp-content\/uploads\/2026\/05\/3-2.png 1906w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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>3. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu b\u1ea1n nh\u1eadp ch\u1ee9ng t\u1eeb mua v\u00e0o m\u00e0\u00a0<strong>kh\u00f4ng ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o<\/strong>, ch\u1ee9ng t\u1eeb s\u1ebd kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o tr\u00ean t\u1edd khai thu\u1ebf GTGT.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, c\u1ea7n ch\u00fa \u00fd c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf GTGT theo t\u1eebng nh\u00f3m.<\/li>\n<\/ul>\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":[2593,2636],"ht-kb-tag":[],"class_list":["post-60045","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue","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\/60045","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=60045"}],"version-history":[{"count":2,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/60045\/revisions"}],"predecessor-version":[{"id":60055,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/60045\/revisions\/60055"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=60045"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=60045"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=60045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}