{"id":1343,"date":"2025-07-28T11:44:06","date_gmt":"2025-07-28T11:44:06","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1343"},"modified":"2026-01-08T09:21:12","modified_gmt":"2026-01-08T09:21:12","slug":"huong-dan-ke-khai-thue-gtgt-theo-phuong-phap-khau-tru","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/28\/huong-dan-ke-khai-thue-gtgt-theo-phuong-phap-khau-tru\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb"},"content":{"rendered":"

 <\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT; M\u1eabu t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb m\u1edbi nh\u1ea5t.<\/strong><\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT:<\/strong><\/span><\/h4>\n

– C\u00f3\u00a02 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau:
\n(1) l\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.
\n(2) l\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/strong><\/span><\/p>\n

a, \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT:<\/strong><\/span><\/h5>\n

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh:<\/span>
\n“1.\u00a0Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi\u00a0c\u01a1 s\u1edf kinh doanh\u00a0th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n,\u00a0h\u00f3a \u0111\u01a1n,\u00a0ch\u1ee9ng t\u1eeb\u00a0theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u00a0bao g\u1ed3m:
\na) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5\u00a0t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.\u00a0(tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y);<\/em><\/span><\/p>\n

    \n
  1. Doanh thu h\u00e0ng n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0l\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5\u00a0ch\u1ecbu thu\u1ebf GTGT\u00a0v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:
    \na) Doanh thu h\u00e0ng n\u0103m\u00a0do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng c\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean:
    \n– T\u1edd khai thu\u1ebf GTGT th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0t\u1eeb th\u00e1ng 11\u00a0n\u0103m tr\u01b0\u1edbc\u00a0\u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\u00a0n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT
    \n– ho\u1eb7c tr\u00ean T\u1edd khai thu\u1ebf GTGT qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0t\u1eeb qu\u00fd 4\u00a0n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf\u00a0qu\u00fd 3\u00a0n\u0103m hi\u1ec7n t\u1ea1i tr\u01b0\u1edbc n\u0103m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT.
    \n=>\u00a0Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0\u00a02 n\u0103m li\u00ean t\u1ee5c.
    \nV\u00ed d\u1ee5 1:\u00a0<\/strong>K\u1ebf to\u00e1n Thi\u00ean \u01afng<\/a>\u00a0\u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb n\u0103m 2013 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng trong n\u0103m 2024, v\u00e0 \u0111ang k\u00ea khai thu\u1ebf GTGT theo qu\u00fd.
    \n\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT cho n\u0103m 2025 v\u00e0 n\u0103m 2026, x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu nh\u01b0 sau:
    \nC\u1ed9ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng doanh thu c\u1ee7a HHDV b\u00e1n ra ch\u1ecbu thu\u1ebf GTGT\u201d tr\u00ean T\u1edd khai thu\u1ebf GTGT\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0t\u1eeb qu\u00fd 4\/2023\u00a0\u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf\u00a0qu\u00fd 3\u00a0n\u0103m 2024<\/em><\/span>\u00a0 \u00a0 – Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean\u00a0t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf trong 2 n\u0103m (n\u0103m 2025 v\u00e0 n\u0103m 2026).
    \n– Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu theo c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u00ean\u00a0ch\u01b0a \u0111\u1ebfn 1 t\u1ef7 \u0111\u1ed3ng, chuy\u1ec3n sang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp trong 2 n\u0103m (n\u0103m 2025 v\u00e0 n\u0103m 2026),\u00a0tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Cty \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/span><\/li>\n
  2. d) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh\u00a0t\u1ea1m ngh\u1ec9 kinh doanh trong c\u1ea3 n\u0103m\u00a0th\u00ec x\u00e1c \u0111\u1ecbnh theo\u00a0doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc\u00a0n\u0103m t\u1ea1m ngh\u1ec9 kinh doanh.
    \n<\/strong> – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1m ngh\u1ec9 kinh doanh\u00a0m\u1ed9t th\u1eddi gian trong n\u0103m\u00a0th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu\u00a0theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c kinh doanh\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.
    \n– Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc n\u0103m t\u1ea1m ngh\u1ec9 kinh doanh c\u01a1 s\u1edf kinh doanh kinh doanh kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec x\u00e1c \u0111\u1ecbnh doanh thu theo s\u1ed1 th\u00e1ng, qu\u00fd th\u1ef1c kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.”<\/em><\/span><\/li>\n<\/ol>\n
    b,\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong><\/h5>\n

    Theo \u0111i\u1ec1u 12 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 quy \u0111\u1ecbnh:<\/span>
    \n“b)\u00a0Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/em>\u00a0C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf,\u00a0tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y”<\/em><\/span><\/p>\n

    Theo Kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 93\/2017\/TT-BTC\u00a0quy \u0111\u1ecbnh:<\/span>
    \n\u00a0 – Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u00a0c\u1ee7a c\u01a1 s\u1edf kinh doanh\u00a0x\u00e1c \u0111\u1ecbnh theo\u00a0H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).”<\/em><\/span>
    \nTheo C\u00f4ng v\u0103n 4253\/TCT-CS ng\u00e0y 20\/9\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf:<\/span>
    \nVi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u0103n c\u1ee9 theo H\u1ed3 s\u01a1 khai thu\u1ebf GTGT do c\u01a1 s\u1edf kinh doanh g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:
    \n–\u00a0N\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo\u00a0ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0th\u00ec\u00a0g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.
    \n–\u00a0N\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng\u00a0ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\u00a0th\u00ec\u00a0g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 03\/GTGT, 04\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.”<\/em><\/span><\/p>\n

    K\u1ebeT LU\u1eacN:<\/strong><\/span><\/h4>\n

    – N\u1ebfu l\u00e0 DN\u00a0\u0111ang ho\u1ea1t \u0111\u1ed9ng\u00a0c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT h\u00e0ng n\u0103m\u00a0t\u1eeb 1 t\u1ef7 tr\u1edf l\u00ean: -> Th\u00ec k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span>
    \n– N\u1ebfu l\u00e0 DN\u00a0m\u1edbi th\u00e0nh l\u1eadp\u00a0ho\u1eb7c DN \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f3 Doanh thu n\u0103m tr\u01b0\u1edbc\u00a0d\u01b0\u1edbi 1 t\u1ef7\u00a0-> c\u00f3 2 l\u1ef1a ch\u1ecdn nh\u01b0 sau:<\/span>
    \n\u00a0 \u00a0+) N\u1ebfu mu\u1ed1n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p\u00a0kh\u1ea5u tr\u1eeb\u00a0th\u00ec\u00a0\u0110\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: -> C\u00e1ch \u0111\u0103ng k\u00fd l\u00e0 n\u1ed9p T\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span>
    \n\u00a0 \u00a0+) N\u1ebfu mu\u1ed1n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p\u00a0tr\u1ef1c ti\u1ebfp\u00a0-> Th\u00ec n\u1ed9p T\u1edd khai thu\u1ebf GTGT m\u1eabu 04\/GTGT.<\/span>
    \n\u00a0 \u00a0+) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd l\u00e0 Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf GTGT\u00a0k\u1ef3 \u0111\u1ea7u ti\u00ean n\u0103m th\u00e0nh l\u1eadp\u00a0ho\u1eb7c\u00a0\u0111\u1ea7u\u00a0n\u0103m D\u01b0\u01a1ng l\u1ecbch\u00a0(c\u1ee5 th\u1ec3 xem chi ti\u1ebft \u1edf ph\u1ea7n 3 b\u00ean d\u01b0\u1edbi nh\u00e9).<\/em><\/span>
    \n– Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh\u00a02 n\u0103m li\u00ean t\u1ee5c.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p DN m\u1edbi th\u00e0nh l\u1eadp th\u00ec khi\u00a0k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean\u00a0-> Ph\u1ea3i x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai cho\u00a02 n\u0103m ti\u1ebfp sau \u0111\u00f3.
    \nV\u00ed d\u1ee5:\u00a0C\u00f4ng ty A th\u00e0nh l\u1eadp ng\u00e0y 19\/05\/2024, n\u1ebfu Cty mu\u1ed1n l\u1ef1a ch\u1ecdn k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p\u00a0kh\u1ea5u tr\u1eeb\u00a0v\u00e0 k\u00ea khai theo\u00a0Q\u00fay\u00a0-> Th\u00ec ph\u1ea3i n\u1ed9p T\u1edd khai thu\u1ebf GTGT\u00a0m\u1eabu 01\/GTGT qu\u00fd 2\u00a0(k\u1ef3 \u0111\u1ea7u ti\u00ean), h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0\u00a0ng\u00e0y 31\/07\/2024.
    \nC\u1ee5 th\u1ec3: C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc nh\u01b0 sau:
    \n– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ee7a \u0110\u1ed9c gi\u1ea3 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) m\u1edbi th\u00e0nh l\u1eadp v\u00e0o th\u00e1ng 3 n\u0103m 2024 v\u00e0\u00a0\u0111\u00e3 g\u1eedi t\u1edd khai m\u1eabu 01\/GTGT t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd\u00a0theo quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf Th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn n\u1ed9i dung \u0111\u0103ng k\u00fd th\u00ec C\u00f4ng ty \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0cho n\u0103m 2024.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT; M\u1eabu t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb m\u1edbi nh\u1ea5t. 1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT: – C\u00f3\u00a02 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau: (1) l\u00e0 \u0110\u1ed1i […]<\/p>\n","protected":false},"author":1,"featured_media":1326,"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":[141],"tags":[],"class_list":["post-1343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gia-tri-gia-tang"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1343","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=1343"}],"version-history":[{"count":2,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1343\/revisions"}],"predecessor-version":[{"id":1794,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1343\/revisions\/1794"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1326"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}