{"id":235528,"date":"2024-11-29T15:56:01","date_gmt":"2024-11-29T08:56:01","guid":{"rendered":"https:\/\/gtax.vn\/?p=235528"},"modified":"2025-01-15T14:15:33","modified_gmt":"2025-01-15T07:15:33","slug":"bang-ke-thu-mua","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/bang-ke-thu-mua\/","title":{"rendered":"B\u1ea3ng k\u00ea thu mua"},"content":{"rendered":"<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n b\u1ea3ng k\u00ea n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p duy tr\u00ec h\u1ed3 s\u01a1 r\u00f5 r\u00e0ng, m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c k\u00ea khai thu\u1ebf v\u00e0 ph\u00f2ng tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"color: #000000;\">Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, v\u00e0 d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1ch l\u1eadp b\u1ea3ng k\u00ea v\u00e0 c\u00e1c y\u00eau c\u1ea7u thu\u1ebf \u0111i k\u00e8m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p!<\/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\/bang-ke-thu-mua\/#1_Bang_ke_thu_mua_hang_hoa_va_dich_vu_mua_vao_ma_khong_co_hoa_don_la_gi\" >1. B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/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\/bang-ke-thu-mua\/#2_Mau_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don\" >2. M\u1eabu b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/bang-ke-thu-mua\/#Buoc_1_Tai_mau_bang_ke_cho_hang_hoa_va_dich_vu_mua_vao_khong_co_hoa_don\" >B\u01b0\u1edbc 1: T\u1ea3i m\u1eabu b\u1ea3ng k\u00ea cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/bang-ke-thu-mua\/#Buoc_2_Xem_xet_ky_luong_mau_bang_ke_va_dien_thong_tin_can_thiet\" >B\u01b0\u1edbc 2: Xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng m\u1eabu b\u1ea3ng k\u00ea v\u00e0 \u0111i\u1ec1n th\u00f4ng tin c\u1ea7n thi\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/bang-ke-thu-mua\/#Nhung_diem_quan_trong_can_luu_y_khi_lap_bang_ke_thu_mua_hang_hoa_khong_co_hoa_don\" >Nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd khi l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/bang-ke-thu-mua\/#3_Tai_sao_viec_lap_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don_la_can_thiet\" >3. T\u1ea1i sao vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 c\u1ea7n thi\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/bang-ke-thu-mua\/#4_Mot_so_luu_y_khi_lap_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don\" >4. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Bang_ke_thu_mua_hang_hoa_va_dich_vu_mua_vao_ma_khong_co_hoa_don_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Bang_ke_thu_mua_hang_hoa_va_dich_vu_mua_vao_ma_khong_co_hoa_don_la_gi\" class=\"ez-toc-section\"><\/span>1. B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng c\u0169ng c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ecf. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft c\u00e1ch l\u1eadp <strong>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong> \u0111\u1ec3 x\u00e1c nh\u1eadn c\u00e1c giao d\u1ecbch mua b\u00e1n.<\/span><\/p>\n<p><span style=\"color: #000000;\">B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i ghi r\u00f5 c\u00e1c th\u00f4ng tin quan tr\u1ecdng nh\u01b0 t\u00ean doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9 n\u01a1i th\u1ef1c hi\u1ec7n giao d\u1ecbch, danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, c\u00f9ng v\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p cho c\u00e1c giao d\u1ecbch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. B\u1ea3ng k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1edfi <strong>ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/strong> ho\u1eb7c <strong>ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/strong> c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u00e0y s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 trung th\u1ef1c c\u1ee7a th\u00f4ng tin trong b\u1ea3ng k\u00ea.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o h\u1ee3p l\u1ec7, c\u1ea7n c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. Ng\u01b0\u1eddi k\u00fd s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p trong b\u1ea3ng k\u00ea.<\/span><\/p>\n<p><span style=\"color: #000000;\">Hi\u1ec7n nay, <strong>M\u1eabu 01\/TNDN Excel<\/strong> l\u00e0 bi\u1ec3u m\u1eabu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai c\u00e1c giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 s\u1edf kinh doanh. M\u1eabu n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh theo <strong>Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/strong>, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n <strong>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>. Phi\u00ean b\u1ea3n m\u1eabu n\u00e0y hi\u1ec7n nay \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt d\u01b0\u1edbi d\u1ea1ng file Excel m\u1edbi nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235529 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-cong-viec-bi-kip-thanh-cong.jpg\" alt=\"1. B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?\" width=\"640\" height=\"640\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-cong-viec-bi-kip-thanh-cong.jpg 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-cong-viec-bi-kip-thanh-cong-300x300.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-cong-viec-bi-kip-thanh-cong-150x150.jpg 150w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Mau_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don\"><\/span><span style=\"color: #000000;\"><span id=\"2_Mau_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don\" class=\"ez-toc-section\"><\/span>2. M\u1eabu b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc \u0111\u1ec3 l\u1eadp m\u1eabu <strong>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> m\u00e0 Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p. H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 chi ti\u1ebft c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Tai_mau_bang_ke_cho_hang_hoa_va_dich_vu_mua_vao_khong_co_hoa_don\"><\/span><span style=\"color: #000000;\">B\u01b0\u1edbc 1: T\u1ea3i m\u1eabu b\u1ea3ng k\u00ea cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 l\u1eadp m\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 t\u1ea3i m\u1eabu <strong>01\/TNDN<\/strong> theo <strong>Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 m\u00e1y t\u00ednh. N\u1ed9i dung b\u1ea3ng k\u00ea ph\u1ea3i bao g\u1ed3m c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00ean b\u1ea3ng k\u00ea<\/strong>: Ghi r\u00f5 t\u00ean b\u1ea3ng k\u00ea l\u00e0 &#8220;B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n&#8221;.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng tin doanh nghi\u1ec7p<\/strong>: Bao g\u1ed3m t\u00ean c\u00f4ng ty, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t v\u00e0 v\u0103n ph\u00f2ng, \u0111\u1ecba ch\u1ec9 n\u01a1i t\u1ed5 ch\u1ee9c thu mua, v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu mua.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng tin v\u1ec1 th\u1eddi gian v\u00e0 ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea<\/strong>: Ghi r\u00f5 th\u1eddi gian l\u1eadp b\u1ea3ng k\u00ea (ng\u00e0y\/th\u00e1ng\/n\u0103m), t\u00ean v\u00e0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng k\u00ea, v\u00e0 ch\u1eef k\u00fd c\u00f9ng con d\u1ea5u c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea7u v\u00e0o<\/strong>: Ghi r\u00f5 t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>K\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u<\/strong>: Cu\u1ed1i b\u1ea3ng k\u00ea, gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Xem_xet_ky_luong_mau_bang_ke_va_dien_thong_tin_can_thiet\"><\/span><span style=\"color: #000000;\">B\u01b0\u1edbc 2: Xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng m\u1eabu b\u1ea3ng k\u00ea v\u00e0 \u0111i\u1ec1n th\u00f4ng tin c\u1ea7n thi\u1ebft<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Sau khi \u0111\u00e3 t\u1ea3i m\u1eabu theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft v\u00e0o m\u1eabu. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 c\u00f4ng ty, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu mua<\/strong>: \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1n \u0111\u00fang th\u00f4ng tin, \u0111\u00fang ch\u00ednh t\u1ea3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng tin ng\u00e0y, th\u00e1ng, n\u0103m<\/strong>: Ghi ch\u00ednh x\u00e1c th\u1eddi gian m\u00e0 doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ti\u00eau th\u1ee9c ng\u00e0y, th\u00e1ng, n\u0103m mua h\u00e0ng<\/strong>: Ghi r\u00f5 th\u1eddi gian doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c mua h\u00e0ng h\u00f3a.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ti\u00eau \u0111\u1ec1 ng\u00e0y, th\u00e1ng, n\u0103m \u1edf cu\u1ed1i b\u1ea3ng k\u00ea<\/strong>: Ghi r\u00f5 th\u1eddi \u0111i\u1ec3m Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p l\u00fd k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u v\u00e0o b\u1ea3ng k\u00ea.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_diem_quan_trong_can_luu_y_khi_lap_bang_ke_thu_mua_hang_hoa_khong_co_hoa_don\"><\/span><span style=\"color: #000000;\">Nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd khi l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/strong>: Ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea v\u00e0 Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 trung th\u1ef1c c\u1ee7a t\u00e0i li\u1ec7u khi k\u00fd t\u00ean v\u00e0o b\u1ea3ng k\u00ea.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Gi\u00e1 mua h\u00e0ng<\/strong>: N\u1ebfu gi\u00e1 mua h\u00e0ng ghi trong b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0o th\u1eddi \u0111i\u1ec3m mua, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110i\u1ec3m thu mua kh\u00e1c nhau<\/strong>: N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111i\u1ec3m ho\u1eb7c tr\u1ea1m thu mua \u1edf c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c nhau, m\u1ed7i \u0111i\u1ec3m c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ri\u00eang. Doanh nghi\u1ec7p m\u1eb9 ph\u1ea3i t\u1ed5ng h\u1ee3p c\u00e1c b\u1ea3ng k\u00ea c\u1ee7a t\u1eebng tr\u1ea1m th\u00e0nh m\u1ed9t b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235531 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1341785038-612x612-1.jpg\" alt=\"2. M\u1eabu b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1341785038-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1341785038-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Tai_sao_viec_lap_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don_la_can_thiet\"><\/span><span style=\"color: #000000;\"><span id=\"3_Tai_sao_viec_lap_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don_la_can_thiet\" class=\"ez-toc-section\"><\/span>3. T\u1ea1i sao vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 c\u1ea7n thi\u1ebft?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u0110\u1ea7u ti\u00ean, <strong>b\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> l\u00e0 m\u1ed9t ch\u1ee9ng t\u1eeb quan tr\u1ecdng \u0111\u1ec3 ghi nh\u1eadn qu\u00e1 tr\u00ecnh giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean. Ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p mua v\u1eadt t\u01b0 v\u00e0 h\u00e0ng h\u00f3a t\u1eeb th\u1ecb tr\u01b0\u1eddng t\u1ef1 do, n\u01a1i m\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"color: #000000;\">Th\u1ee9 hai, b\u1ea3ng k\u00ea n\u00e0y tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c trong c\u00e1c giao d\u1ecbch mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p v\u00e0 nh\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o. N\u00f3 kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 trong vi\u1ec7c l\u1eadp phi\u1ebfu nh\u1eadp kho nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u v\u00e0o v\u00e0 thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 s\u1eed d\u1ee5ng m\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng m\u00e0 c\u00f2n c\u1ea7n l\u1eadp <strong>B\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo <strong>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>, quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u00f4ng qua vi\u1ec7c l\u1eadp <strong>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong> theo m\u1eabu s\u1ed1 <strong>01\/TNDN<\/strong> \u0111\u00ednh k\u00e8m trong Th\u00f4ng t\u01b0 s\u1ed1 <strong>78\/2014\/TT-BTC<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0a ngu\u1ed3n chi ph\u00ed n\u00e0y v\u00e0o m\u1ee5c &#8220;Chi ph\u00ed h\u1ee3p l\u00fd&#8221; khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u1edbi c\u00e1c v\u0103n b\u1ea3n v\u00e0 t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/strong> gi\u1eefa doanh nghi\u1ec7p v\u00e0 nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong> (nh\u01b0 phi\u1ebfu thu, sao k\u00ea chuy\u1ec3n kho\u1ea3n, v.v.).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong> (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> theo m\u1eabu <strong>01<\/strong> Th\u00f4ng t\u01b0 s\u1ed1 <strong>78\/2014\/TT-BTC<\/strong>. Trong b\u1ea3ng k\u00ea n\u00e0y, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a t\u00e0i li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235532 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/11-buoc-phan-tich-doi-thu-canh-tranh-chi-tiet-tu-a-z-1024x598.jpg\" alt=\"3. T\u1ea1i sao vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 c\u1ea7n thi\u1ebft?\" width=\"1024\" height=\"598\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/11-buoc-phan-tich-doi-thu-canh-tranh-chi-tiet-tu-a-z-1024x598.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/11-buoc-phan-tich-doi-thu-canh-tranh-chi-tiet-tu-a-z-300x175.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/11-buoc-phan-tich-doi-thu-canh-tranh-chi-tiet-tu-a-z-768x449.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/11-buoc-phan-tich-doi-thu-canh-tranh-chi-tiet-tu-a-z.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Mot_so_luu_y_khi_lap_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don\"><\/span><span style=\"color: #000000;\"><span id=\"4_Mot_so_luu_y_khi_lap_bang_ke_thu_mua_hang_hoa_dich_vu_mua_vao_khong_co_hoa_don\" class=\"ez-toc-section\"><\/span>4. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u0103n c\u1ee9 v\u00e0o ph\u1ea7n ghi ch\u00fa t\u1ea1i M\u1eabu s\u1ed1 <strong>01\/TNDN<\/strong> ban h\u00e0nh k\u00e8m theo <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp <strong>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong>:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Ghi ch\u00e9p theo th\u1ee9 t\u1ef1 th\u1eddi gian<\/strong>: Doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng mua t\u1eeb ng\u01b0\u1eddi b\u00e1n kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n. Vi\u1ec7c ghi ch\u00e9p ph\u1ea3i theo th\u1ee9 t\u1ef1 th\u1eddi gian mua h\u00e0ng v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c b\u1ea3ng k\u00ea theo t\u1eebng th\u00e1ng. C\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ec9 ti\u00eau trong b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng tin chi ti\u1ebft v\u1ec1 giao d\u1ecbch<\/strong>: M\u1ecdi giao d\u1ecbch mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u1ea3ng k\u00ea, d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb mua b\u00e1n gi\u1eefa b\u00ean mua v\u00e0 b\u00ean b\u00e1n. B\u1ea3ng k\u00ea c\u1ea7n ghi r\u00f5 c\u00e1c th\u00f4ng tin nh\u01b0: s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u00e1c m\u1eb7t h\u00e0ng mua, ng\u00e0y th\u00e1ng mua, \u0111\u1ecba ch\u1ec9 v\u00e0 s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n (CMTND) c\u1ee7a ng\u01b0\u1eddi b\u00e1n, c\u0169ng nh\u01b0 ch\u1eef k\u00fd nh\u1eadn c\u1ee7a c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u tr\u1ea1m thu mua<\/strong>: N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u tr\u1ea1m thu mua \u1edf c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c nhau, m\u1ed7i tr\u1ea1m c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ri\u00eang cho c\u00e1c giao d\u1ecbch c\u1ee7a m\u00ecnh. Sau \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c b\u1ea3ng k\u00ea t\u1eeb t\u1eebng tr\u1ea1m \u0111\u1ec3 l\u1eadp m\u1ed9t b\u1ea3ng k\u00ea chung, gi\u00fap vi\u1ec7c qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng v\u00e0 th\u1ed1ng nh\u1ea5t h\u01a1n.<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #000000;\">N\u1eafm v\u1eefng nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng trong vi\u1ec7c l\u1eadp <strong>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u00f3t, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed hi\u1ec7u qu\u1ea3. Vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf v\u00e0 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. N\u1ebfu b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 th\u00eam v\u1ec1 c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi <strong>Gtax<\/strong> qua <strong>Hotline 0932.362.514<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p chi ti\u1ebft v\u00e0 t\u1eadn t\u00ecnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n b\u1ea3ng k\u00ea n\u00e0y kh\u00f4ng ch\u1ec9 [&#8230;]\n","protected":false},"author":1,"featured_media":235531,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235528"}],"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=235528"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235528\/revisions"}],"predecessor-version":[{"id":235868,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235528\/revisions\/235868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235531"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}