{"id":1345,"date":"2025-08-01T07:42:50","date_gmt":"2025-08-01T07:42:50","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1345"},"modified":"2026-01-08T09:20:52","modified_gmt":"2026-01-08T09:20:52","slug":"hach-toan-tai-khoan-333-thue-va-cac-khoan-phai-nop-nha-nuoc","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/08\/01\/hach-toan-tai-khoan-333-thue-va-cac-khoan-phai-nop-nha-nuoc\/","title":{"rendered":"H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 333 – thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"

333 l\u00e0 t\u00e0i kho\u1ea3n g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc: T\u00e0i kho\u1ea3n 133 – Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf TNCN\u2026 Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft n\u00e0y!<\/strong><\/p>\n

I. Nguy\u00ean t\u1eafc t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h4>\n
1. T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?<\/strong><\/span><\/h5>\n

T\u00e0i kho\u1ea3n 333 l\u00e0 t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Trong qu\u00e1 tr\u00ecnh kinh doanh, doanh nghi\u1ec7p t\u1ef1 ch\u1ee7 \u0111\u1ed9ng t\u00ednh v\u00e0 k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

2. Nguy\u00ean t\u1eafc t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h5>\n
    \n
  • C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu nh\u01b0\u00a0thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf xu\u1ea5t kh\u1ea9u\u2026 l\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf thu h\u1ed9 c\u1ee7a ng\u01b0\u1eddi mua. C\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y kh\u00f4ng n\u1eb1m trong doanh thu c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
  • Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn 1 trong 2 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 thu\u1ebf gi\u00e1n thu n\u00e0y:\n
      \n
    • T\u00e1ch v\u00e0 ghi nh\u1eadn ri\u00eang s\u1ed1 thu\u1ebf gi\u00e1n thu ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu. V\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh thu tr\u00ean s\u1ed5 s\u00e1ch s\u1ebd kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p;<\/li>\n
    • Ghi nh\u1eadn s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng c\u00e1ch ghi gi\u1ea3m doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, vi\u1ec7c ghi gi\u1ea3m doanh thu s\u1ebd ti\u1ebfn h\u00e0nh m\u1ed7i k\u1ef3, doanh thu tr\u00ean s\u1ed5 s\u00e1ch s\u1ebd kh\u00e1c so v\u1edbi doanh thu tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<\/li>\n
    • Ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng – Cung c\u1ea5p d\u1ecbch v\u1ee5\u201d – TK 511 v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d – TK 521 tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc;<\/li>\n
    • \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n \u1edf kh\u00e2u mua h\u00e0ng hay b\u00e1n h\u00e0ng \u0111\u1ec1u th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc sau:\n
        \n
      • S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u mua h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i: xu\u1ea5t hi\u1ec7n trong c\u00e1c giao d\u1ecbch t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, c\u00e1c kho\u1ea3n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua. Ri\u00eang \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i th\u00ec ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/li>\n
      • Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadn gia c\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf sau khi t\u00e1i xu\u1ea5t: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. Khi t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec k\u1ebf to\u00e1n ghi gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c;<\/li>\n
      • S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi doanh nghi\u1ec7p bu\u00f4n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c – TK 711.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        II. N\u1ed9i dung ph\u1ea3n \u00e1nh t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h4>\n
          \n
        • B\u00ean N\u1ee3 TK 333 ph\u1ea3n \u00e1nh c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:\n
            \n
          • S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 k\u1ebf to\u00e1n;<\/li>\n
          • S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n
          • S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3;<\/li>\n
          • S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/li>\n<\/ul>\n<\/li>\n
          • B\u00ean C\u00f3 TK 333 ph\u1ea3n \u00e1nh c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:\n
              \n
            • S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n
            • S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n
            • S\u1ed1 d\u01b0 b\u00ean C\u00f3 TK 333: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n
            • S\u1ed1 d\u01b0 b\u00ean N\u1ee3 TK 333: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/li>\n<\/ul>\n

              \u27a4\u00a0T\u00e0i kho\u1ea3n 333: Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n con nh\u01b0 sau:<\/strong><\/p>\n

                \n
              • T\u00e0i kho\u1ea3n 3331: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n
              • T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0 ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. T\u00e0i kho\u1ea3n 3331 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3 l\u00e0 TK 33311 v\u00e0 TK 33312:\n
                  \n
                • TK 33311: Thu\u1ebf GTGT \u0111\u1ea7u ra. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p – \u0111\u00e3 n\u1ed9p – c\u00f2n ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong k\u1ef3;<\/li>\n
                • TK 33312: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p – \u0111\u00e3 n\u1ed9p – c\u00f2n ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n
                • T\u00e0i kho\u1ea3n 3332 –\u00a0Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u00a0(thu\u1ebf TT\u0110B);<\/li>\n
                • T\u00e0i kho\u1ea3n 3333 –\u00a0Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\u00a0(thu\u1ebf XNK);<\/li>\n
                • T\u00e0i kho\u1ea3n 3334 –\u00a0Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0(thu\u1ebf TNDN);<\/li>\n
                • T\u00e0i kho\u1ea3n 3335 –\u00a0Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0(thu\u1ebf TNCN);<\/li>\n
                • T\u00e0i kho\u1ea3n 3336 – Thu\u1ebf t\u00e0i nguy\u00ean;<\/li>\n
                • T\u00e0i kho\u1ea3n 3337 – Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t;<\/li>\n
                • T\u00e0i kho\u1ea3n 3338 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c;<\/li>\n
                • T\u00e0i kho\u1ea3n 3339 – Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c.<\/li>\n<\/ul>\n

                  III. C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h4>\n

                  \u27a4\u00a0T\u00e0i kho\u1ea3n 33311: Thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong><\/p>\n

                    \n
                  • Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n;<\/li>\n<\/ul>\n

                    N\u1ee3 TK 111 – 112: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5;<\/p>\n

                    C\u00f3 TK 511 – 515 – 711: Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT;<\/p>\n

                    C\u00f3 TK 33311: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                      \n
                    • Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn 2 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n nh\u01b0 sau:\n
                        \n
                      • Ph\u01b0\u01a1ng ph\u00e1p 1: T\u00e1ch ri\u00eang s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n;<\/li>\n
                      • Ph\u01b0\u01a1ng ph\u00e1p 2: \u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu N\u1ee3 TK 511 – 515 – 711 \/ C\u00f3 TK 33311: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n
                      • Khi doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ghi N\u1ee3 TK 3331 \/ C\u00f3 TK 111 – 112.<\/li>\n<\/ul>\n

                        \u27a4\u00a0T\u00e0i kho\u1ea3n 33312: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/p>\n

                          \n
                        • Khi nh\u1eadp v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1\u00a0thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u\u00a0nh\u01b0 sau:<\/li>\n<\/ul>\n

                          N\u1ee3 TK 152 – 153 – 156 – 211;<\/p>\n

                          C\u00f3 TK 33312: thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u;<\/p>\n

                          C\u00f3 TK 111 – 112 – 331: T\u1ed5ng gi\u00e1 thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n

                            \n
                          • Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o ghi: N\u1ee3 TK 133 \/ C\u00f3 TK 33312;<\/li>\n
                          • Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ghi N\u1ee3 TK 152 – 153 – 156 – 211 \/ C\u00f3 TK 33312;<\/li>\n
                          • Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u:\n
                              \n
                            • Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, h\u1ea1ch to\u00e1n: N\u1ee3 TK 133 \/ C\u00f3 TK 33312;<\/li>\n
                            • Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 h\u00e0ng h\u00f3a ho\u1eb7c TSC\u0110 h\u1ea1ch to\u00e1n: N\u1ee3 TK 152 – 153 – 156 – 211 \/ C\u00f3 TK 33312.<\/li>\n<\/ul>\n<\/li>\n
                            • \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c – t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c:\n
                                \n
                              • Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb – k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 133 \/ C\u00f3 TK 33312;<\/li>\n
                              • Sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, b\u00ean giao \u1ee7y th\u00e1c h\u1ea1ch to\u00e1n gi\u1ea3m ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                N\u1ee3 TK 33312 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p;<\/p>\n

                                C\u00f3 TK 111 – 112: N\u1ebfu b\u00ean giao \u1ee7y th\u00e1c tr\u1ea3 ti\u1ec1n ngay;<\/p>\n

                                C\u00f3 TK 3388: N\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf GTGT;<\/p>\n

                                C\u00f3 TK 138: Ghi gi\u1ea3m n\u1ebfu \u0111\u00e3 \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/p>\n

                                  \n
                                • B\u00ean nh\u1eadn \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                  N\u1ee3 TK 138: N\u1ebfu ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9 ho\u1eb7c N\u1ee3 TK 3388: Tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c;<\/p>\n

                                  C\u00f3 TK 111 – 112.<\/p>\n

                                  \u27a4\u00a0T\u00e0i kho\u1ea3n 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/p>\n

                                    \n
                                  • Trong k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 3331 \/ C\u00f3 TK 133: S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/li>\n
                                  • Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1\u00a0thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean TK 133. Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed c\u00f3 li\u00ean quan<\/li>\n<\/ul>\n

                                    N\u1ee3 TK 632 ho\u1eb7c TK 641 – 642: S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/p>\n

                                    C\u00f3 TK 133.<\/p>\n

                                      \n
                                    • Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                      N\u1ee3 TK 33311 ho\u1eb7c N\u1ee3 TK 111 – 112;<\/p>\n

                                      C\u00f3 TK 711.<\/p>\n

                                        \n
                                      • Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                        N\u1ee3 TK 111 – 112;<\/p>\n

                                        C\u00f3 TK 133.<\/p>\n

                                        \u27a4 T\u00e0i kho\u1ea3n 3332: Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (thu\u1ebf TT\u0110B )<\/strong><\/p>\n

                                          \n
                                        • Doanh nghi\u1ec7p t\u00e1ch ri\u00eang ph\u1ea7n thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh:<\/li>\n<\/ul>\n

                                          N\u1ee3 TK 111 – 112 – 131: T\u1ed5ng gi\u00e1 thanh to\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n

                                          C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n

                                          C\u00f3 TK 3332: Thu\u1ebf TT\u0110B.<\/p>\n

                                            \n
                                          • Doanh nghi\u1ec7p \u0111\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu:<\/li>\n<\/ul>\n

                                            N\u1ee3 TK 511 \/ C\u00f3 TK 3332: Thu\u1ebf TT\u0110B;<\/p>\n

                                              \n
                                            • Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng – x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p trong k\u1ef3, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                              N\u1ee3 TK 152 – 156 – 211;<\/p>\n

                                              C\u00f3 TK 3332.<\/p>\n

                                                \n
                                              • Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kh\u00f4ng thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb, khi n\u1ed9p thu\u1ebf TT\u0110B k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 138 \/ C\u00f3 TK 3332<\/li>\n
                                              • Khi doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf TT\u0110B v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                N\u1ee3 TK 3332 \/ C\u00f3 TK 111 – 112;<\/p>\n

                                                  \n
                                                • \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf TT\u0110B khi nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                  N\u1ee3 TK 3332;<\/p>\n

                                                  C\u00f3 TK 632: N\u1ebfu xu\u1ea5t h\u00e0ng b\u00e1n ho\u1eb7c C\u00f3 TK 152 – 153 – 156: N\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i NSNN.<\/p>\n

                                                    \n
                                                  • \u0110\u1ed1i v\u1edbi thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n sau khi t\u00e1i xu\u1ea5t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ghi:<\/li>\n<\/ul>\n

                                                    N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B;<\/p>\n

                                                    C\u00f3 TK 211 – N\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c C\u00f3 TK 811 – N\u1ebfu b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

                                                      \n
                                                    • \u0110\u1ed1i v\u1edbi thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, khi t\u00e1i xu\u1ea5t th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 3332 \/ C\u00f3 TK 138;<\/li>\n
                                                    • Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea7n thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u b\u00e1n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 3331 \/ C\u00f3 TK 711;<\/li>\n
                                                    • Doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf TT\u0110B \u0111\u1ec3 d\u00f9ng n\u1ed9i b\u1ed9, cho bi\u1ebfu t\u1eb7ng ho\u1eb7c khuy\u1ebfn m\u00e3i, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                      N\u1ee3 TK 641 – 642;<\/p>\n

                                                      C\u00f3 TK 154 – 155 – 156;<\/p>\n

                                                      C\u00f3 TK 3332.<\/p>\n

                                                        \n
                                                      • \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c – \u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c:\n
                                                          \n
                                                        • B\u00ean giao \u1ee7y th\u00e1c h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ngh\u0129a v\u1ee5 thu\u1ebf, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:
                                                          \nN\u1ee3 TK 152 – 156 – 211 \/ C\u00f3 TK 3332;<\/li>\n
                                                        • Sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, b\u00ean giao \u1ee7y th\u00e1c h\u1ea1ch to\u00e1n gi\u1ea3m ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf TT\u0110B, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                          N\u1ee3 TK 3332: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p;<\/p>\n

                                                          C\u00f3 TK 111 – 112: N\u1ebfu b\u00ean giao \u1ee7y th\u00e1c tr\u1ea3 ti\u1ec1n ngay;<\/p>\n

                                                          C\u00f3 TK 3388: N\u1ebfu b\u00ean giao \u1ee7y th\u00e1c ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf GTGT;<\/p>\n

                                                          C\u00f3 TK 138: Ghi gi\u1ea3m n\u1ebfu \u0111\u00e3 \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/p>\n

                                                          o\u00a0 B\u00ean nh\u1eadn \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n

                                                          N\u1ee3 TK 138: N\u1ebfu ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9 ho\u1eb7c N\u1ee3 TK 3388: Tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c;<\/p>\n

                                                          C\u00f3 TK 111 – 112.<\/p>\n

                                                          \u27a4\u00a0T\u00e0i kho\u1ea3n 3333: Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (thu\u1ebf XNK)<\/strong><\/p>\n

                                                            \n
                                                          • Doanh nghi\u1ec7p t\u00e1ch ri\u00eang ph\u1ea7n\u00a0thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p\u00a0ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh:<\/li>\n<\/ul>\n

                                                            N\u1ee3 TK 111 – 112 – 131: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>\n

                                                            C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u01b0a bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u;<\/p>\n

                                                            C\u00f3 TK 3333: Thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/p>\n

                                                              \n
                                                            • Doanh nghi\u1ec7p \u0111\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu:<\/li>\n<\/ul>\n

                                                              N\u1ee3 TK 511;<\/p>\n

                                                              C\u00f3 TK 3333: Thu\u1ebf xu\u1ea5t kh\u1ea9u;<\/p>\n

                                                                \n
                                                              • Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ghi:<\/li>\n<\/ul>\n

                                                                N\u1ee3 TK 111 – 112 – 3333 \/ C\u00f3 TK 711<\/p>\n

                                                                  \n
                                                                • Ph\u00e1t sinh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, CCDC, TSC\u0110 trong k\u1ef3:<\/li>\n<\/ul>\n

                                                                  N\u1ee3 TK 152 – 156 – 211: Gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u;<\/p>\n

                                                                  C\u00f3 TK 3333: Thu\u1ebf nh\u1eadp kh\u1ea9u;<\/p>\n

                                                                  C\u00f3 TK 111 – 112 – 331.<\/p>\n

                                                                    \n
                                                                  • \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c:\n
                                                                      \n
                                                                    • T\u1ea1i b\u00ean giao \u1ee7y th\u00e1c:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                                      Sau khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, h\u1ea1ch to\u00e1n gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t kh\u1ea9u:<\/p>\n

                                                                      N\u1ee3 TK 3333;<\/p>\n

                                                                      C\u00f3 TK 111 – 112: N\u1ebfu b\u00ean giao \u1ee7y th\u00e1c tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c;<\/p>\n

                                                                      C\u00f3 TK 3388: N\u1ebfu ch\u01b0a thanh to\u00e1n cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c;<\/p>\n

                                                                      C\u00f3 TK 138: N\u1ebfu \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/p>\n

                                                                      o\u00a0 T\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c: H\u1ea1ch to\u00e1n ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n

                                                                      N\u1ee3 TK 138: N\u1ebfu ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n n\u1ed9p h\u1ed9 ho\u1eb7c N\u1ee3 TK 3388: Tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \/ C\u00f3 TK 111 – 112.<\/p>\n

                                                                      \u27a4\u00a0T\u00e0i kho\u1ea3n 3334: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN)<\/strong><\/p>\n

                                                                        \n
                                                                      • H\u00e0ng qu\u00fd t\u1ea1m t\u00ednh s\u1ed1\u00a0thu\u1ebf TNDN ph\u1ea3i n\u1ed9p\u00a0ghi: N\u1ee3 TK 821 \/ C\u00f3 TK 3334;<\/li>\n
                                                                      • N\u1ed9p ti\u1ec1n thu\u1ebf TNDN v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ghi: N\u1ee3 TK 3334 \/ C\u00f3 TK 111 – 112;<\/li>\n
                                                                      • Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:\n
                                                                          \n
                                                                        • N\u1ebfu s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 t\u1ea1m n\u1ed9p th\u00ec s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba s\u1ebd ghi:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                                          N\u1ee3 TK 3334 \/ C\u00f3 TK 8211;<\/p>\n

                                                                          o\u00a0 N\u1ebfu s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 t\u1ea1m n\u1ed9p th\u00ec s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu ghi:<\/p>\n

                                                                          N\u1ee3 TK 8211 \/ C\u00f3 TK 3334 v\u00e0 ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu, h\u1ea1ch to\u00e1n N\u1ee3 TK 3334 \/ C\u00f3 TK 111 – 112.<\/p>\n

                                                                          \u27a4\u00a0T\u00e0i kho\u1ea3n 3335: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thu\u1ebf TNCN)<\/strong><\/p>\n

                                                                            \n
                                                                          • Khi kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n\u00a0thu\u1ebf TNCN\u00a0tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/li>\n<\/ul>\n

                                                                            N\u1ee3 TK 334 \/ C\u00f3 TK 3335: Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb<\/p>\n

                                                                              \n
                                                                            • Khi thanh to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i c\u00f3 ph\u00e1t sinh thu nh\u1eadp<\/li>\n<\/ul>\n

                                                                              N\u1ee3 TK 331: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 t\u1eeb vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i;<\/p>\n

                                                                              C\u00f3 TK 3335 : Thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n;<\/p>\n

                                                                              C\u00f3 TK 111 – 112: S\u1ed1 ti\u1ec1n th\u1ef1c l\u00e3nh.<\/p>\n

                                                                                \n
                                                                              • Khi n\u1ed9p thu\u1ebf TNCN v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                                                N\u1ee3 TK 3335 \/ C\u00f3 TK 111 – 112;<\/p>\n

                                                                                  \n
                                                                                • Khi chi tr\u1ea3 ti\u1ec1n th\u00f9 lao, d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i cho nh\u1eefng c\u00e1 nh\u00e2n ph\u00e1t sinh thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean:<\/li>\n<\/ul>\n

                                                                                  N\u1ee3 TK 623 – 627 – 641 – 642 – 635 ho\u1eb7c N\u1ee3 TK 161 ho\u1eb7c N\u1ee3 TK 353;<\/p>\n

                                                                                  C\u00f3 TK 3335;<\/p>\n

                                                                                  C\u00f3 TK 111 – 112.<\/p>\n

                                                                                  \u27a4\u00a0T\u00e0i kho\u1ea3n 3336: Thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/p>\n

                                                                                    \n
                                                                                  • \u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed, h\u1ea1ch to\u00e1n: N\u1ee3 TK 627 \/ C\u00f3 TK 3336;<\/li>\n
                                                                                  • Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n: N\u1ee3 TK 3336 \/ C\u00f3 TK 111- 112.<\/li>\n<\/ul>\n

                                                                                    \u27a4\u00a0T\u00e0i kho\u1ea3n 3337: Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><\/p>\n

                                                                                      \n
                                                                                    • \u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu\u00ea nh\u00e0 \u0111\u1ea5t v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, h\u1ea1ch to\u00e1n: N\u1ee3 TK 642 \/ C\u00f3 TK 3337;<\/li>\n
                                                                                    • Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n: N\u1ee3 TK 3337 \/ C\u00f3 TK 111 – 112.<\/li>\n<\/ul>\n

                                                                                      \u27a4\u00a0T\u00e0i kho\u1ea3n 3338: Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (thu\u1ebf BVMT) v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/strong><\/p>\n

                                                                                        \n
                                                                                      • Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf BVMT v\u00e0 thu\u1ebf GTGT, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                                                        N\u1ee3 TK 111 – 112: T\u1ed5ng gi\u00e1 thanh to\u00e1n;<\/p>\n

                                                                                        C\u00f3 TK 511: Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf BVMT v\u00e0 thu\u1ebf GTGT;<\/p>\n

                                                                                        C\u00f3 TK 3331: Thu\u1ebf GTGT;<\/p>\n

                                                                                        C\u00f3 TK 33381: Thu\u1ebf BVMT.<\/p>\n

                                                                                          \n
                                                                                        • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf BVMT t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/li>\n<\/ul>\n

                                                                                          \u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ebfn h\u00e0nh ghi gi\u1ea3m doanh thu:<\/p>\n

                                                                                          N\u1ee3 TK 511;<\/p>\n

                                                                                          C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p;<\/p>\n

                                                                                          C\u00f3 TK 33381: Thu\u1ebf BVMT.<\/p>\n

                                                                                            \n
                                                                                          • Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf BVMT \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                                                            N\u1ee3 TK 33381 \/ C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c<\/p>\n

                                                                                              \n
                                                                                            • Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf BVMT, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf BVMT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n

                                                                                              N\u1ee3 TK 152 – 156 – 211 – 611;<\/p>\n

                                                                                              C\u00f3 TK 33381.<\/p>\n

                                                                                                \n
                                                                                              • Khi doanh nghi\u1ec7p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf BVMT \u0111\u1ec3 d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu t\u1eb7ng, qu\u1ea3ng c\u00e1o\u2026<\/li>\n<\/ul>\n

                                                                                                N\u1ee3 TK 641 – 642;<\/p>\n

                                                                                                C\u00f3 TK 152 – 156 – 154 – 155;<\/p>\n

                                                                                                C\u00f3 TK 33381.<\/p>\n

                                                                                                  \n
                                                                                                • Khi doanh nghi\u1ec7p l\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, trong khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf BVMT n\u1ed9p h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 138 \/ C\u00f3 TK 33381;<\/li>\n
                                                                                                • Khi n\u1ed9p ti\u1ec1n thu\u1ebf BVMT v\u00e0o NSNN, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 33381 \/ C\u00f3 TK 111 – 112;<\/li>\n
                                                                                                • H\u1ea1ch to\u00e1n ho\u00e0n thu\u1ebf BVMT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a:<\/li>\n<\/ul>\n

                                                                                                  N\u1ee3 TK 33381;<\/p>\n

                                                                                                  C\u00f3 TK 632: N\u1ebfu xu\u1ea5t b\u00e1n h\u00e0ng;<\/p>\n

                                                                                                  C\u00f3 TK 152 – 153 – 156: N\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i NCC;<\/p>\n

                                                                                                  C\u00f3 TK 211: N\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110;<\/p>\n

                                                                                                  C\u00f3 TK 811: n\u1ebfu b\u00e1n – thanh l\u00fd TSC\u0110.<\/p>\n

                                                                                                    \n
                                                                                                  • H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed1i v\u1edbi thu\u1ebf BVMT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n: N\u1ee3 TK 33381 \/ C\u00f3 TK 138;<\/li>\n
                                                                                                  • Thu\u1ebf BVMT \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n: N\u1ee3 TK 33381 \/ C\u00f3 TK 711.<\/li>\n<\/ul>\n

                                                                                                    \u27a4\u00a0T\u00e0i kho\u1ea3n 3339: Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n

                                                                                                      \n
                                                                                                    • Trong k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n mua v\u1ec1, h\u1ea1ch to\u00e1n: N\u1ee3 TK 211 \/ C\u00f3 TK 3339;<\/li>\n
                                                                                                    • Trong k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u1ea1ch to\u00e1n: N\u1ee3 TK 642 \/ C\u00f3 TK 3339;<\/li>\n
                                                                                                    • Khi th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed l\u1ec7 ph\u00ed, ph\u00ed tr\u01b0\u1edbc b\u1ea1 – l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n: N\u1ee3 TK 3339 \/ C\u00f3 TK 111 – 112.<\/li>\n<\/ul>\n

                                                                                                      IV. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h4>\n
                                                                                                      1. C\u00f4ng ty t\u00f4i c\u00f3 mua m\u1ed9t l\u00f4 r\u01b0\u1ee3u v\u1ec1 \u0111\u1ec3 b\u00e1n l\u1ea1i. V\u1eady c\u00f4ng ty ph\u1ea3i \u0111\u00f3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t hay kh\u00f4ng? V\u00e0 c\u00f4ng ty ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o khi bu\u00f4n b\u00e1n r\u01b0\u1ee3u, thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/strong><\/span><\/h5>\n

                                                                                                      \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng r\u01b0\u1ee3u bia, khi c\u00f4ng ty mua v\u1ec1 \u0111\u1ec3 b\u00e1n l\u1ea1i th\u00ec s\u1ebd kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u00e0 ch\u1ec9 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 10%. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u00e0y b\u00ean c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u ph\u1ea3i n\u1ed9p v\u00e0 ch\u1ec9 n\u1ed9p m\u1ed9t l\u1ea7n duy nh\u1ea5t \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u<\/p>\n

                                                                                                      2.<\/strong> C\u00f4ng ty bu\u00f4n b\u00e1n x\u0103ng d\u1ea7u c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng hay kh\u00f4ng?<\/strong><\/span><\/h5>\n

                                                                                                      C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1 152\/2011\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 67\/2011\/N\u0110-CP th\u00ec c\u00f4ng ty bu\u00f4n b\u00e1n x\u0103ng d\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n

                                                                                                       <\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                                      333 l\u00e0 t\u00e0i kho\u1ea3n g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc: T\u00e0i kho\u1ea3n 133 – Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf TNCN\u2026 Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft n\u00e0y! I. Nguy\u00ean t\u1eafc t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i […]<\/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":[143],"tags":[],"class_list":["post-1345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-thu-nhap-ca-nhan"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1345","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=1345"}],"version-history":[{"count":2,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1345\/revisions"}],"predecessor-version":[{"id":1349,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1345\/revisions\/1349"}],"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=1345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}