{"id":225634,"date":"2019-07-12T14:26:39","date_gmt":"2019-07-12T07:26:39","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225634"},"modified":"2024-11-26T10:19:18","modified_gmt":"2024-11-26T03:19:18","slug":"dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<p>H\u00f4m nay, Gtax s\u1ebd chia s\u1ebb v\u1edbi qu\u00fd kh\u00e1ch h\u00e0ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/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\/dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang\/#Cac_truong_hop_doanh_nghiep_duoc_hoan_thue_gia_tri_gia_tang\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/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\/dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang\/#Dieu_kien_de_duoc_hoan_thue_gia_tri_gia_tang\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/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\/dieu-kien-va-ho-so-hoan-thue-gia-tri-gia-tang\/#Ho_so_hoan_thue_gia_tri_gia_tang\" >H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_doanh_nghiep_duoc_hoan_thue_gia_tri_gia_tang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT.<\/strong><\/span><\/p>\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\u00a0v\u00e0\u00a0c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c trong qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd)\u00a0<strong>th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o\u00a0k\u1ef3 ti\u1ebfp theo<\/strong>.\u00a0<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT th\u00ec c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f2n\u00a0n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ph\u00e1t sinh sau\u00a0k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng) ho\u1eb7c sau k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 3\/2016 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_231688\" aria-describedby=\"caption-attachment-231688\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-231688\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/dieu-kien-de-hoan-thue.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/dieu-kien-de-hoan-thue.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/dieu-kien-de-hoan-thue-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-231688\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>2.\u00a0C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1\u00a0\u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, c\u00f3\u00a0th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1eebng n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT ngay.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>3. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong>: xem th\u00eam <strong>Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong>: xem th\u00eam <strong>Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>5. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p\u00a0trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh theo d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 th\u00ec ch\u01b0a ph\u1ea3i\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT\u00a0\u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u00f2n n\u1ebfu\u00a0c\u00f3 ph\u00e1t sinh b\u00e1n t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng\u00a0\u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5: N\u0103m 2016, doanh nghi\u1ec7p A trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p A c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n trong th\u00e1ng 8\/2016 l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng. Do kh\u00f3 kh\u0103n, th\u00e1ng 2\/2017 doanh nghi\u1ec7p A quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 v\u00e0 c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c s\u1ebd gi\u1ea3i th\u1ec3 v\u00e0o th\u00e1ng 10\/2017. Theo \u0111\u00f3:<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Trong giai \u0111o\u1ea1n t\u1eeb th\u00e1ng 02\/2017 \u0111\u1ebfn th\u00e1ng 10\/2017, doanh nghi\u1ec7p A ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3 th\u00ec\u00a0c\u01a1 quan thu\u1ebf ch\u01b0a thu h\u1ed3i l\u1ea1i thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Trong th\u1eddi gian 20\u00a0ng\u00e0y tr\u01b0\u1edbc khi doanh nghi\u1ec7p A c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n m\u1ed9t (01) t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p A kh\u00f4ng ph\u1ea3i\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng\u00a0\u1ee9ng c\u1ee7a t\u00e0i s\u1ea3n b\u00e1n ra (s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n).<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng b\u00e1n ra c\u00f2n l\u1ea1i, doanh nghi\u1ec7p A ph\u1ea3i k\u00ea khai \u0111i\u1ec1u\u00a0ch\u1ec9nh \u0111\u1ec3 n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>6. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1\u00a0\u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i:\u00a0<\/strong>xem th\u00eam<strong>\u00a0Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/strong><\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\"><strong>7. Doanh nghi\u1ec7p\u00a0c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_hoan_thue_gia_tri_gia_tang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt,<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">L\u1eadp<i>\u00a0<\/i>v\u00e0 l\u01b0u gi\u1eef s\u1ed5\u00a0k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c1p d\u1ee5ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1rng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/li>\n<\/ul>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: n\u1ebfu tr\u00ean\u00a0T\u1edd khai thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a th\u00e1ng ti\u1ebfp sau.<\/span><\/p>\n<h2 align=\"left\"><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_gia_tri_gia_tang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: xem th\u00eam Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u: xem th\u00eam Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA: xem th\u00eam\u00a0Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh trong Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (theo m\u1eabu s\u1ed1 02\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n g\u1ed1c (ho\u1eb7c b\u1ea3n ch\u1ee5p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c) Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa do c\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (ghi r\u00f5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa trong n\u0103m t\u00ednh thu\u1ebf n\u00e0o).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 hay h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, gi\u1ea5y ch\u1ee9ng nh\u1eadn ti\u1ec1n g\u1eedi t\u1ea1i Vi\u1ec7t Nam, gi\u1ea5y ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n v\u00e0o C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam (tu\u1ef3 theo lo\u1ea1i thu nh\u1eadp trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">X\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1ec1 th\u1eddi gian v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf theo h\u1ee3p \u0111\u1ed3ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Gi\u1ea5y \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1eadp gi\u1ea5y u\u1ef7 quy\u1ec1n \u0111\u1ec3 u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 (n\u1ebfu vi\u1ec7c u\u1ef7 quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c c\u00f4ng ch\u1ee9ng (n\u1ebfu vi\u1ec7c u\u1ef7 quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam) theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u1ee7 c\u00e1c th\u00f4ng tin ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 t\u1ea1i Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u1eabu s\u1ed1 02\/\u0110NHT n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p\u00a0chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC) trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p v\u00e0 cam k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3ng k\u00ea h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (m\u1eabu s\u1ed1 01-4\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>\u0110i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>\u201d, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b>\u00a0c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0<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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Gtax cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/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: <a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage: <a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>H\u00f4m nay, Gtax s\u1ebd chia s\u1ebb v\u1edbi qu\u00fd kh\u00e1ch h\u00e0ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 1. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft [&#8230;]\n","protected":false},"author":1,"featured_media":231688,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[],"class_list":["post-225634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225634"}],"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=225634"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225634\/revisions"}],"predecessor-version":[{"id":231693,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225634\/revisions\/231693"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231688"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}