{"id":1295,"date":"2025-07-23T12:16:16","date_gmt":"2025-07-23T12:16:16","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1295"},"modified":"2026-01-08T09:23:38","modified_gmt":"2026-01-08T09:23:38","slug":"1295","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/23\/1295\/","title":{"rendered":"Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p"},"content":{"rendered":"

Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p nh\u01b0ng \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec ch\u00fang ta ph\u1ea3i hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n chi \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 TNDN, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/span><\/h3>\n

I\/ \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/b><\/span><\/b><\/h4>\n

-Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c: C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, C\u00f4ng ty c\u1ed5 ph\u1ea7n, C\u00f4ng ty h\u1ee3p danh, Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng t\u01b0, V\u0103n ph\u00f2ng lu\u1eadt s\u01b0, C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng ph\u00e2n chia s\u1ea3n ph\u1ea9m d\u1ea7u kh\u00ed, xi nghi\u1ec7p li\u00ean doanh d\u1ea7u kh\u00ed, C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung.<\/span><\/p>\n

-C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3<\/span><\/p>\n

–\u00a0C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ngo\u00e0i c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp trong t\u00e2\u0301t ca\u0309 c\u00e1c l\u0129nh v\u1ef1c n\u00f4\u0323p thu\u00ea\u0301 gi\u00f4\u0301ng nh\u01b0 doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tha\u0300nh l\u00e2\u0323p theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t Vi\u00ea\u0323t Nam.<\/span><\/p>\n

-Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1eadn hay to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i doanh thu.<\/span><\/p>\n

II\/ C\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/b><\/span><\/h4>\n

(<\/span>Theo \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 6\/8\/2015)<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

–\u00a0<\/span>H\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p m\u00e0 tr\u00ean 20 tri\u1ec7u (\u0111\u00e3 bao g\u1ed3m VAT), ho\u1eb7c\u00a0trong c\u00f9ng m\u1ed9t ng\u00e0y<\/b>\u00a0<\/span>m\u1ed9t nh\u00e0 cung c\u1ea5p xu\u1ea5t cho\u00a0doanh nghi\u1ec7p\u00a0nhi\u1ec1u h\u00f3a \u0111\u01a1n m\u00e0 t\u1ed5ng c\u1ed9ng c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00f3 tr\u00ean 20 tri\u1ec7u (\u0111\u00e3 bao g\u1ed3m VAT) th\u00ec\u00a0doanh nghi\u1ec7p\u00a0ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho nh\u00e0 cung c\u1ea5p. V\u00e0 c\u1ea7n l\u01b0u \u00fd th\u00eam l\u00e0 t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng b\u00ean nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi thu\u1ebf ho\u1eb7c v\u1edbi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span><\/u><\/i><\/b>Ng\u00e0y 25\/08\/2018 C\u00f4ng ty Anpha mua ba m\u00e1y l\u1ea1nh c\u1ee7a C\u00f4ng ty Nguy\u1ec5n Kim, C\u00f4ng ty Nguy\u1ec5n Kim xu\u1ea5t h\u00f3a \u0111\u01a1n cho C\u00f4ng ty Anpha v\u1edbi gi\u00e1 tr\u1ecb (\u0111\u00e3 bao g\u1ed3m VAT) l\u1ea7n l\u01b0\u1ee3t nh\u01b0 sau:<\/span><\/i><\/p>\n

– H\u00f3a \u0111\u01a1n s\u1ed1 0000001: 15.000.000vnd<\/span><\/i><\/p>\n

– H\u00f3a \u0111\u01a1n s\u1ed1 0000002: 16.000.000vnd<\/span><\/i><\/p>\n

– H\u00f3a \u0111\u01a1n s\u1ed1 0000003: 15.500.000vnd<\/span><\/i><\/p>\n

T\u1ed5ng gi\u00e1 tr\u1ecb ba h\u00f3a \u0111\u01a1n l\u00e0:\u00a046.500.000vnd<\/b>.<\/span><\/i><\/p>\n

C\u00f4ng ty Anpha mu\u1ed1n \u0111\u01b0a chi ph\u00ed n\u00e0y v\u00e0o th\u00ec ph\u1ea3i thanh to\u00e1n cho C\u00f4ng ty Nguy\u1ec5n Kim qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty Anpha gi\u00e1 tr\u1ecb 46.500.000vnd.<\/span><\/i><\/p>\n

III\/ M\u1ed9t s\u1ed1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p<\/span><\/b><\/span><\/h4>\n

1. Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/strong><\/p>\n

2. Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/strong><\/p>\n

\u00a0 – Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/i><\/p>\n

\u00a0– Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/i><\/p>\n

\u00a0 – Mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/i><\/p>\n

\u00a0 – Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t.<\/span><\/i><\/p>\n

\u00a0 – Mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/i><\/p>\n

\u00a0 – Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/i><\/p>\n

3. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/span><\/strong><\/p>\n

– TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

(tr\u1eeb TSC\u0110 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 TSC\u0110 l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe; xe \u0111\u01b0a \u0111\u00f3n NL\u0110, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho NL\u0110; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, mua s\u1eafm m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 TSC\u0110 d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p<\/em>).<\/span><\/p>\n

– TSC\u0110 kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb TSC\u0110 thu\u00ea mua t\u00e0i ch\u00ednh<\/em>).<\/span><\/p>\n

– TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

– Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh v\u1ec1 tr\u00edch kh\u1ea5u hao TSC\u0110.<\/span><\/p>\n

– Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb.<\/span><\/p>\n

– Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4).<\/span><\/p>\n

V\u00ed d\u1ee5<\/span><\/u><\/i><\/b>:<\/span><\/i><\/b>\u00a0<\/i>C\u00f4ng ty Anpha mua 1 xe \u00f4 t\u00f4 gi\u00e1 tr\u1ecb 2 t\u1ef7 ( ch\u01b0a bao g\u1ed3m VAT), l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: 220 tri\u1ec7u (C\u00f4ng ty Anpha kh\u00f4ng kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch). Gi\u00e1 tr\u1ecb kh\u1ea5u hao l\u00e0 10 n\u0103m.<\/span><\/p>\n

Ta c\u00f3: Gi\u00e1 tr\u1ecb TSC\u0110 = 2.000.000.000 => Thu\u1ebf GTGT 10%= 200.000.000<\/span><\/p>\n

Theo quy \u0111\u1ecbnh th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 1.600.000.000 => Thu\u1ebf GTGT 10% =160.000.000<\/span><\/p>\n

=>Nguy\u00ean gi\u00e1 TSC\u0110 = 2.000.000.000 + 200.000.000 \u2013 160.000.000<\/span><\/p>\n

= 2.040.000.000<\/span><\/p>\n

M\u00e0 L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\u00a0\u00a0 = 220.000.000<\/span><\/p>\n

Nh\u01b0 v\u1eady t\u1ed5ng nguy\u00ean gi\u00e1 TSC\u0110 = 2.040.000.000 + 220.000.000<\/span><\/p>\n

= 2.260.000.000<\/span><\/p>\n

V\u00ec ch\u1ec9 ghi nh\u1eadn v\u00e0o chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN l\u00e0 1.600.000.000 n\u00ean:<\/span><\/p>\n

-Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb kh\u1ea5u hao = 2.260.000.000 \u2013 1.600.000.000<\/span><\/p>\n

=\u00a0 660.000.000<\/span><\/p>\n

-Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u1ee7a 1 n\u0103m = 660.000.000\/10<\/span><\/p>\n

=\u00a066.000.000<\/b>\u00a0( v\u00ec kh\u1ea5u hao 10 n\u0103m)<\/span><\/p>\n

Nh\u01b0 v\u1eady<\/span><\/i>: khi l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m th\u00ec ph\u1ea3i \u0111i\u1ec1n s\u1ed1 ti\u1ec1n: 66.000.000 v\u00e0o ch\u1ec9 ti\u00eau [B4]<\/span>\u00a0– C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

    \n
  • Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n

    4. Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c.<\/span><\/strong><\/p>\n

    5. Chi ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/span><\/strong><\/p>\n

    Doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

    Doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 tho\u1ea3 thu\u1eadn doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

    6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/strong><\/p>\n

      \n
    1. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
    2. C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/span><\/li>\n<\/ol>\n

      V\u00ec v\u1eady:<\/span><\/i><\/b>\u00a0\u0110\u00ea\u0309 ghi nh\u00e2\u0323n chi phi\u0301 ti\u00ea\u0300n l\u01b0\u01a1ng va\u0300o chi phi\u0301 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 thi\u0300 c\u00e2\u0300n:<\/span><\/i><\/i><\/p>\n

      – H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (ho\u1eb7c tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 …)<\/span><\/i>
      \n– Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p
      \n– Quy\u1ebft \u0111inh t\u0103ng l\u01b0\u01a1ng (trong tr\u01b0\u1eddng h\u1ee3p t\u0103ng l\u01b0\u01a1ng)
      \n– Ch\u1ee9ng minh th\u01b0 photo
      \n– B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng.
      \n– B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.
      \n– Thang b\u1ea3ng l\u01b0\u01a1ng do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng.
      \n– Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu thanh to\u00e1n qua ng\u00e2n h\u00e0ng.
      \n– T\u1ea5t c\u1ea3 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7.
      \n– M\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (danh s\u00e1ch nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd MSTTNCN)<\/span><\/i><\/p>\n

      Ngo\u00e0i ra:<\/span><\/i><\/b><\/i><\/b><\/p>\n

      – S\u1ed5 BHXH (n\u1ebfu tr\u01b0\u1eddng h\u1ee3p l\u00e0m tr\u00ean 1 th\u00e1ng)<\/span><\/i>
      \n– B\u1ea3n khai tr\u00ecnh vi\u1ec7c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng khi m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH)
      \n– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng M\u1eabu s\u1ed1 07 (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH)
      \n– T\u1edd khai Quy\u1ebft t\u00f3an thu\u1ebf TNCN cu\u1ed1i n\u0103m
      \n– T\u1edd khai thu\u1ebf TNCN th\u00e1ng, qu\u00fd n\u1ebfu c\u00f3 ph\u00e1t sinh
      \n– C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TNCN (n\u1ebfu c\u00f3)
      \n\u0110\u1ed1i v\u1edbi nh\u1eefng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 c\u1ea7n c\u00f3 th\u00eam:
      \n– N\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng th\u00ec ph\u1ea3i c\u00f3 B\u1ea3n cam k\u1ebft m\u1eabu 02\/CK-TNCN va\u0300 MST.<\/span><\/i><\/p>\n

        \n
      1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ol>\n

        7. Chi trang ph\u1ee5c<\/span><\/strong><\/p>\n

          \n
        • Chi b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n
        • Chi b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/li>\n<\/ul>\n

          8. Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn<\/span><\/strong><\/p>\n

          Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn, kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn.<\/span><\/p>\n

          9. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng<\/span><\/strong><\/p>\n

            \n
          • Kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n
          • Th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p khi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.<\/span><\/li>\n<\/ul>\n

            10. Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc v\u1edbi nh\u1eefng doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh; ch\u1ee7 cho thu\u00ea tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi nh\u00e0 cung c\u1ea5p<\/span><\/strong><\/p>\n

              \n
            • Doanh nghi\u1ec7p chi tr\u1ea3 tr\u1ef1c ti\u1ebfp cho \u0111\u01a1n v\u1ecb cung c\u1ea5p m\u00e0 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n
            • Doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n

              11. C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft<\/span><\/strong><\/p>\n

              C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo chu k\u1ef3, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 t\u00ednh doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c.<\/span><\/p>\n

              12. L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/strong><\/p>\n

              Do cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).<\/span><\/p>\n

              13. Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c (bao g\u1ed3m c\u1ea3 chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p); chi t\u00e0i tr\u1ee3 cho y t\u1ebf; chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai<\/span><\/strong><\/p>\n

                \n
              • Chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/li>\n
              • Chi m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3<\/span><\/li>\n<\/ul>\n

                14. Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o<\/span><\/strong><\/p>\n

                  \n
                • Chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/li>\n
                • Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3.<\/span><\/li>\n<\/ul>\n

                  15. C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                  Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p nh\u01b0ng \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec ch\u00fang ta ph\u1ea3i hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n chi \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 TNDN, c\u1ee5 th\u1ec3 nh\u01b0 sau: […]<\/p>\n","protected":false},"author":1,"featured_media":1325,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[128],"tags":[],"class_list":["post-1295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-thu-nhap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1295"}],"version-history":[{"count":3,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1295\/revisions"}],"predecessor-version":[{"id":1298,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1295\/revisions\/1298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1325"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}