{"id":225528,"date":"2019-07-02T14:42:58","date_gmt":"2019-07-02T07:42:58","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225528"},"modified":"2024-11-26T10:19:15","modified_gmt":"2024-11-26T03:19:15","slug":"cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<p>\u0110\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n nay, Gtax xin chia s\u1ebb v\u00e0 tr\u1ea3 l\u1eddi nh\u01b0 sau.\u00a0<span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p KH\u00d4NG ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang\/#Cac_khoan_tien_boi_thuong\" >C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang\/#Mua_dich_vu_cua_to_chuc_nuoc_ngoai_khong_co_co_so_thuong_tru_tai_Viet_Nam\" >Mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang\/#Chuyen_nhuong_du_an_dau_tu\" >Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang\/#Ban_san_pham_trong_trot_chan_nuoi_thuy_san_hai_san_chua_che_bien\" >B\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/cac-truong-hop-khong-phai-ke-khai-tinh-nop-thue-gia-tri-gia-tang\/#Dieu_chuyen_tai_san_co_dinh\" >\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_tien_boi_thuong\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng\u00a0b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<figure id=\"attachment_231679\" aria-describedby=\"caption-attachment-231679\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231679\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/boi-thuong-thiet-hai-tai-nan-hu-hong-hdld.jpeg\" alt=\"boi thuong\" width=\"600\" height=\"394\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/boi-thuong-thiet-hai-tai-nan-hu-hong-hdld.jpeg 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/boi-thuong-thiet-hai-tai-nan-hu-hong-hdld-300x197.jpeg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231679\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng\u00a0b\u1eb1ng ti\u1ec1n s\u1ebd kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf<\/em><\/figcaption><\/figure>\n<p><span style=\"color: #000000; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu t\u1eeb c\u00e1c ngu\u1ed3n n\u00e0y th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh, c\u00f2n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chi ti\u1ec1n\u00a0th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch chi, t\u1eeb \u0111\u00f3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0169ng mang b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 \u0111\u00f3, tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">B\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:\u00a0doanh nghi\u1ec7p\u00a0b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00ecnh th\u01b0\u1eddng; doanh nghi\u1ec7p\u00a0nh\u1eadn b\u1ed3i th\u01b0\u1eddng th\u00ec ph\u1ea3i k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0(nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, &#8230;): doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mua_dich_vu_cua_to_chuc_nuoc_ngoai_khong_co_co_so_thuong_tru_tai_Viet_Nam\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Doanh nghi\u1ec7p\u00a0s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam,\u00a0<\/strong>c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb; x\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u00e0o t\u1ea1o<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Chia c\u01b0\u1edbc d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam, d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n d\u1eabn v\u00e0 b\u0103ng t\u1ea7n v\u1ec7 tinh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chuyen_nhuong_du_an_dau_tu\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5:<\/em><\/span><\/p>\n<p><em style=\"font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n P\u00a0th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t c\u1ed3n c\u00f4ng nghi\u1ec7p. \u0110\u1ebfn th\u00e1ng 3\/2018, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c 90% so v\u1edbi \u0111\u1ec1 \u00e1n thi\u1ebft k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 l\u00e0 26 t\u1ef7 \u0111\u1ed3ng. Do g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh, C\u00f4ng ty c\u1ed5 ph\u1ea7n P quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 d\u1ef1 \u00e1n \u0111ang \u0111\u1ea7u t\u01b0 cho C\u00f4ng ty c\u1ed5 ph\u1ea7n X v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 28 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty c\u1ed5 ph\u1ea7n X nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t c\u1ed3n c\u00f4ng nghi\u1ec7p. C\u00f4ng ty c\u1ed5 ph\u1ea7n P kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng cho C\u00f4ng ty c\u1ed5 ph\u1ea7n X.<\/em><\/p><\/blockquote>\n<figure id=\"attachment_231694\" aria-describedby=\"caption-attachment-231694\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231694\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/nop-thue-gia-tri-gia-tang.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/nop-thue-gia-tri-gia-tang.jpg 720w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/nop-thue-gia-tri-gia-tang-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231694\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ban_san_pham_trong_trot_chan_nuoi_thuy_san_hai_san_chua_che_bien\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">B\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n\u00a0ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3\u00a0\u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p b\u00e1n v\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, nh\u01b0ng tr\u00ean h\u00f3a \u0111\u01a1n, ghi d\u00f2ng gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf GTGT kh\u00f4ng ghi, g\u1ea1ch b\u1ecf. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m n\u00eau tr\u00ean\u00a0<strong>cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c<\/strong>\u00a0th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%.\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5:\u00a0C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B b\u00e1n g\u1ea1o cho C\u00f4ng ty XNK C th\u00ec C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 g\u1ea1o b\u00e1n cho C\u00f4ng ty XNK C. C\u00f2n n\u1ebfu\u00a0C\u00f4ng ty l\u01b0\u01a1ng th\u1ef1c B b\u00e1n tr\u1ef1c ti\u1ebfp g\u1ea1o cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u00ec k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5%<\/em><\/span><\/p><\/blockquote>\n<p><span style=\"color: #000000; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec\u00a0khi b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_co_dinh\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0\u0111ang s\u1eed d\u1ee5ng, \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao\u00a0gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n<\/span><\/p>\n<figure id=\"attachment_231695\" aria-describedby=\"caption-attachment-231695\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-231695\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thu-tuc-dieu-chuyen-tai-san-co-dinh.jpg\" alt=\"\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0\u0111ang s\u1eed d\u1ee5ng\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thu-tuc-dieu-chuyen-tai-san-co-dinh.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thu-tuc-dieu-chuyen-tai-san-co-dinh-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231695\" class=\"wp-caption-text\">\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0\u0111ang s\u1eed d\u1ee5ng<\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang s\u1eed d\u1ee5ng, \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao khi \u0111i\u1ec1u chuy\u1ec3n theo gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u1edf kinh doanh c\u00f3\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<b><i>\u00a0<\/i><\/b>\u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 Quy\u1ebft \u0111\u1ecbnh ho\u1eb7cL\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n\u00a0k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<i>\u00a0<\/i>khi \u0111i\u1ec1u chuy\u1ec3n \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u00ec doanh nghi\u1ec7p c\u0169ng kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p:<\/strong>\u00a0T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3\u00a0Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh,\u00a0h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft;\u00a0bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n\u00a0(ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong doanh nghi\u1ec7p; \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p: <\/strong>T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u01a1 s\u1edf kinh doanh; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec c\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n n\u00e0y \u0111\u1ed9c l\u1eadp v\u1edbi nhau ho\u1eb7c m\u1ed7i \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111\u1ec1u c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf g\u00eda\u00a0tr\u1ecb gia\u00a0t\u0103ng theo quy \u0111\u1ecbnh, tr\u1eeb t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p 5 n\u00eau tr\u00ean.\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a d\u1ecbch v\u1ee5:\u00a0b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u00e1n v\u00e9 x\u1ed5 s\u1ed1, v\u00e9 m\u00e1y bay, \u00f4 t\u00f4, t\u00e0u ho\u1ea3, t\u00e0u th\u1ee7y; \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; \u0111\u1ea1i l\u00fd c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i m\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb ph\u00eda n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u1ea1i:\u00a0Khi doanh nghi\u1ec7p b\u00e1n\u00a0h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i\u00a0trong n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u1eadn c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc:\u00a0C\u00e1c kho\u1ea3n th\u00f9 lao n\u00e0y \u0111\u01b0\u1ee3c thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng:\u00a0thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m y t\u1ebf t\u1ef1 nguy\u1ec7n cho c\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; chi tr\u1ea3 tr\u1ee3 c\u1ea5p \u01b0u \u0111\u00e3i cho ng\u01b0\u1eddi c\u00f3 c\u00f4ng, tr\u1ee3 c\u1ea5p kh\u00e1c cho B\u1ed9 Lao \u0111\u1ed9ng v\u00e0 th\u01b0\u01a1ng binh x\u00e3 h\u1ed9i; thu thu\u1ebf c\u1ee7a h\u1ed9 c\u00e1 nh\u00e2n cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 kh\u00e1c cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p 1, 3, 4 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi <strong>chi ph\u00ed<\/strong>\u00a0v\u00e0 s\u1ef1\u00a0<strong>chuy\u00ean nghi\u1ec7p<\/strong>\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p><strong>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n nay, Gtax xin chia s\u1ebb v\u00e0 tr\u1ea3 l\u1eddi nh\u01b0 sau.\u00a0Doanh nghi\u1ec7p KH\u00d4NG ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng C\u00e1c kho\u1ea3n [&#8230;]\n","protected":false},"author":1,"featured_media":231695,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225528"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=225528"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225528\/revisions"}],"predecessor-version":[{"id":231696,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225528\/revisions\/231696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231695"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}