{"id":235986,"date":"2025-02-10T10:33:05","date_gmt":"2025-02-10T03:33:05","guid":{"rendered":"https:\/\/gtax.vn\/?p=235986"},"modified":"2025-02-10T10:33:05","modified_gmt":"2025-02-10T03:33:05","slug":"tai-khoan-821","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-821\/","title":{"rendered":"T\u00e0i kho\u1ea3n 821"},"content":{"rendered":"<p>T\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 v\u00e0 v\u1eadn d\u1ee5ng \u0111\u00fang c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Gtax s\u1ebd cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n, c\u1ea5u tr\u00fac t\u00e0i kho\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 c\u1ee5 th\u1ec3 nh\u1ea5t!<\/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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-821\/#1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_821\" >1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 821<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-821\/#2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_821\" >2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 821<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-821\/#3_Cach_tinh_thue_thu_nhap_doanh_nghiep_tai_khoan_821\" >3. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00e0i kho\u1ea3n 821<\/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\/tai-khoan-821\/#4_Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu_trong_tai_khoan_821\" >4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu trong t\u00e0i kho\u1ea3n 821<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_821\"><\/span><span id=\"1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_821\" class=\"ez-toc-section\"><\/span>1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 821<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo kho\u1ea3n 1 \u0110i\u1ec1u 67 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 821 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m, nh\u1eb1m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n<p>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m v\u00e0 theo thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh. M\u1ed7i qu\u00fd, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 thu\u1ebf t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, d\u1ef1a tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, n\u1ebfu s\u1ed1 thu\u1ebf t\u1ea1m ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed1 thu\u1ebf t\u1ea1m ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t. \u0110\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1.<\/p>\n<p>Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o t\u00e0i kho\u1ea3n 911 \u2013 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235999 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Was-bei-der-Buchhaltung-beachten-1920x1080-1-1024x576.jpg.webp\" alt=\"1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 821\" width=\"1024\" height=\"576\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Was-bei-der-Buchhaltung-beachten-1920x1080-1-1024x576.jpg.webp 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Was-bei-der-Buchhaltung-beachten-1920x1080-1-1024x576.jpg-300x169.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Was-bei-der-Buchhaltung-beachten-1920x1080-1-1024x576.jpg-768x432.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_821\"><\/span><span id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_821\" class=\"ez-toc-section\"><\/span>2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 821<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2.1 K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 821<\/p>\n<p><strong>B\u00ean N\u1ee3:<\/strong><\/p>\n<ul>\n<li>Ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>C\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u1ea7n ph\u1ea3i b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n<p><strong>B\u00ean C\u00f3:<\/strong><\/p>\n<ul>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p, k\u1ebf to\u00e1n s\u1ebd gi\u1ea3m tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ghi nh\u1eadn trong n\u0103m.<\/li>\n<li>N\u1ebfu c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, k\u1ebf to\u00e1n s\u1ebd ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m hi\u1ec7n t\u1ea1i.<\/li>\n<li>K\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m v\u00e0 s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n 911 \u2013 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> T\u00e0i kho\u1ea3n 821 \u2013 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, v\u00ec m\u1ecdi s\u1ed1 d\u01b0 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>2.2 N\u1ed9i dung c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 821<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015, c\u00e1c y\u00eau c\u1ea7u v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>S\u1ed5 k\u1ebf to\u00e1n<\/strong> l\u00e0 c\u00f4ng c\u1ee5 d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 l\u01b0u tr\u1eef t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/li>\n<li>M\u1ed7i s\u1ed5 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin quan tr\u1ecdng, bao g\u1ed3m: t\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, t\u00ean c\u1ee7a s\u1ed5, ng\u00e0y th\u00e1ng n\u0103m l\u1eadp s\u1ed5, ng\u00e0y th\u00e1ng n\u0103m kh\u00f3a s\u1ed5, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng, v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb. B\u00ean c\u1ea1nh \u0111\u00f3, s\u1ed5 ph\u1ea3i c\u00f3 s\u1ed1 trang v\u00e0 d\u1ea5u gi\u00e1p lai \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin.<\/li>\n<li><strong>N\u1ed9i dung c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n<\/strong> ph\u1ea3i bao g\u1ed3m nh\u1eefng m\u1ee5c ch\u00ednh sau:\n<ul>\n<li>Ng\u00e0y, th\u00e1ng, n\u0103m ghi s\u1ed5.<\/li>\n<li>S\u1ed1 hi\u1ec7u v\u00e0 ng\u00e0y th\u00e1ng n\u0103m c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/li>\n<li>T\u00f3m t\u1eaft n\u1ed9i dung c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3.<\/li>\n<li>S\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<li><strong>S\u1ed5 k\u1ebf to\u00e1n<\/strong> bao g\u1ed3m hai lo\u1ea1i: s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, gi\u00fap ph\u00e2n lo\u1ea1i v\u00e0 ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh.<\/li>\n<li>B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t v\u00e0 ch\u00ednh x\u00e1c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236001 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/zoom616x616z107000cw616.jpg\" alt=\"2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 821\" width=\"616\" height=\"616\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/zoom616x616z107000cw616.jpg?v=1739158320 616w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/zoom616x616z107000cw616-300x300.jpg?v=1739158320 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/zoom616x616z107000cw616-150x150.jpg?v=1739158320 150w\" sizes=\"(max-width: 616px) 100vw, 616px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Cach_tinh_thue_thu_nhap_doanh_nghiep_tai_khoan_821\"><\/span><span id=\"3_Cach_tinh_thue_thu_nhap_doanh_nghiep\" class=\"ez-toc-section\"><\/span>3. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00e0i kho\u1ea3n 821<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch nh\u00e2n thu nh\u1eadp t\u00ednh thu\u1ebf v\u1edbi thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, nh\u01b0ng m\u1ee9c gi\u1ea3m kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN.<\/p>\n<p>Theo \u0110i\u1ec1u 11 c\u1ee7a V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 14\/VBHN-VPQH v\u1ec1 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p, ban h\u00e0nh ng\u00e0y 15\/7\/2020, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN:<\/p>\n<p><strong>Thu\u1ebf TNDN = Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 x Thu\u1ebf su\u1ea5t<\/strong><\/p>\n<p>Chi ti\u1ebft v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y nh\u01b0 sau:<\/p>\n<p><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n<ul>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 l\u00e0 t\u1ed5ng thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c. Tuy nhi\u00ean, tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/li>\n<\/ul>\n<p><strong>Thu\u1ebf su\u1ea5t:<\/strong><\/p>\n<ul>\n<li>Thu\u1ebf su\u1ea5t l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 t\u00ednh ra s\u1ed1 ti\u1ec1n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Theo Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n l\u00e0 20%. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u01b0u \u0111\u00e3i nh\u01b0 sau:\n<ul>\n<li><strong>10%<\/strong> cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n<li><strong>17%<\/strong> cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t, khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0.<\/li>\n<li><strong>10%<\/strong> cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c khu kinh t\u1ebf, khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao ho\u1eb7c khu ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb m\u1edbi.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236000 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/financial-accounting-1024x678.jpg\" alt=\"3. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00e0i kho\u1ea3n 821\" width=\"1024\" height=\"678\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/financial-accounting-1024x678.jpg?v=1739158319 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/financial-accounting-300x199.jpg?v=1739158319 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/financial-accounting-768x508.jpg?v=1739158319 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/financial-accounting.jpg?v=1739158319 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu_trong_tai_khoan_821\"><\/span><span id=\"4_Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu\" class=\"ez-toc-section\"><\/span>4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu trong t\u00e0i kho\u1ea3n 821<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu trong doanh nghi\u1ec7p. Nh\u1eefng n\u1ed9i dung n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng vi\u1ec7c ghi nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>a) H\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p trong qu\u00fd:<\/strong><\/p>\n<p>M\u1ed7i qu\u00fd, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn s\u1ed1 thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, ghi:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<p>Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 111, 112, \u2026 (t\u00f9y theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n)<\/li>\n<\/ul>\n<p><strong>b) Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh:<\/strong><\/p>\n<p>V\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>N\u1ebfu s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p:<\/strong> K\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn b\u1ed5 sung s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ebfu s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p \u00edt h\u01a1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p:<\/strong> K\u1ebf to\u00e1n s\u1ebd \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>c) \u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc:<\/strong><\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><strong>N\u1ebfu sai s\u00f3t d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/strong> Doanh nghi\u1ec7p s\u1ebd \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ebfu sai s\u00f3t d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong> Doanh nghi\u1ec7p s\u1ebd \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>d) K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/strong><\/p>\n<p>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, khi th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu s\u1ed1 ph\u00e1t sinh N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 821 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3, s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi:<\/p>\n<ul>\n<li><strong>N\u1ebfu s\u1ed1 ph\u00e1t sinh N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 821 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3:<\/strong> S\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:\n<ul>\n<li>N\u1ee3 <a href=\"https:\/\/gtax.vn\/english\/tai-khoan-911\/\">t\u00e0i kho\u1ea3n 911<\/a> \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ebfu s\u1ed1 ph\u00e1t sinh N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 821 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3:<\/strong> S\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-236002 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Accounting-1024x685.png\" alt=\"4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu trong t\u00e0i kho\u1ea3n 821\" width=\"1024\" height=\"685\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Accounting-1024x685.png?v=1739158324 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Accounting-300x201.png?v=1739158324 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Accounting-768x514.png?v=1739158324 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Accounting-1536x1028.png?v=1739158324 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/Accounting-2048x1370.png?v=1739158324 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i Gtax<\/a> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a Gtax \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho kh\u00e1ch h\u00e0ng. V\u1edbi kinh nghi\u1ec7m l\u00e2u n\u0103m, Gtax gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn. Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 v\u00e0 v\u1eadn d\u1ee5ng \u0111\u00fang c\u00e1c t\u00e0i [&#8230;]\n","protected":false},"author":1,"featured_media":235999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235986","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\/235986"}],"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=235986"}],"version-history":[{"count":1,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235986\/revisions"}],"predecessor-version":[{"id":236003,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235986\/revisions\/236003"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235999"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}