{"id":16991,"date":"2025-06-04T10:28:28","date_gmt":"2025-06-04T03:28:28","guid":{"rendered":"https:\/\/sabay.vn\/?p=16991"},"modified":"2025-06-04T10:28:28","modified_gmt":"2025-06-04T03:28:28","slug":"thue-thu-nhap-doanh-nghiep-hoan-lai-la-gi","status":"publish","type":"post","link":"https:\/\/sabay.vn\/e-learning\/thue-thu-nhap-doanh-nghiep-hoan-lai-la-gi\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 g\u00ec?"},"content":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i, m\u1ed9t y\u1ebfu t\u1ed1 k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf trong t\u01b0\u01a1ng lai. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t thu\u1ebf TNDN ho\u00e3n l\u1ea1i kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3.<\/p>\n<p>V\u1eady, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 g\u00ec, c\u00e1ch ghi nh\u1eadn ra sao, v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec khi \u00e1p d\u1ee5ng? C\u00f9ng <a href=\"https:\/\/sabay.vn\/e-learning\/\">Sabay<\/a> t\u00ecm hi\u1ec3u b\u1ea1n nh\u00e9!<\/p>\n<h2>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 g\u00ec?<\/h2>\n<h3>Kh\u00e1i ni\u1ec7m<\/h3>\n<p>Thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf ph\u00e1t sinh khi c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00f3 theo Lu\u1eadt thu\u1ebf Vi\u1ec7t Nam. S\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i (\u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf trong t\u01b0\u01a1ng lai)<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (ghi nh\u1eadn ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf trong t\u01b0\u01a1ng lai)<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i: M\u1ed9t doanh nghi\u1ec7p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho theo k\u1ebf to\u00e1n, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf ngay l\u1eadp t\u1ee9c, t\u1ea1o ra ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi d\u1eabn \u0111\u1ebfn ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i tr\u00ean TK 243.<\/p>\n<figure id=\"attachment_16994\" aria-describedby=\"caption-attachment-16994\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16994\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170835.868.jpg\" alt=\"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 g\u00ec?\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170835.868.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170835.868-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170835.868-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170835.868-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-16994\" class=\"wp-caption-text\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<h3>\u0110\u1eb7c \u0111i\u1ec3m<\/h3>\n<ul>\n<li>Ghi nh\u1eadn ngay l\u1eadp t\u1ee9c nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i.<\/li>\n<li>L\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a ch\u00eanh l\u1ec7ch th\u1eddi gian gi\u1eefa chi ph\u00ed thu\u1ebf k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed thu\u1ebf th\u1ef1c t\u1ebf.<\/li>\n<li>Li\u00ean quan \u0111\u1ebfn c\u1ea3 l\u1ed7 ch\u1ecbu thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/li>\n<li>Ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thu h\u1ed3i thu\u1ebf ho\u1eb7c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf trong t\u01b0\u01a1ng lai.<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, l\u1ee3i nhu\u1eadn sau thu\u1ebf, v\u00e0 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n<ul>\n<li><a href=\"https:\/\/docs.kreston.vn\/vbpl\/ke-toan\/chuan-muc-ke-toan\/vas-17\/\" rel=\"dofollow noopener\" target=\"_blank\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17<\/a> (VAS 17) v\u00e0 Th\u00f4ng t\u01b0 200 h\u01b0\u1edbng d\u1eabn r\u00f5 v\u1ec1 c\u00e1ch ghi nh\u1eadn.<\/li>\n<li>Ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a C\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c nguy\u00ean t\u1eafc trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/li>\n<li>G\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf, qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/sabay.vn\/e-learning\/nhan-vien-van-phong-la-gi\/\">Nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng l\u00e0 g\u00ec?<\/a><\/p>\n<h2>Nguy\u00ean nh\u00e2n ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/h2>\n<p>Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u00e1t sinh khi c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<figure id=\"attachment_16995\" aria-describedby=\"caption-attachment-16995\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16995\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170905.744.jpg\" alt=\"Nguy\u00ean nh\u00e2n ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170905.744.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170905.744-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170905.744-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170905.744-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-16995\" class=\"wp-caption-text\">Nguy\u00ean nh\u00e2n ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/figcaption><\/figure>\n<p>C\u1ee5 th\u1ec3, m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p thu h\u1ed3i t\u00e0i s\u1ea3n ho\u1eb7c thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai, d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed v\u00e0 doanh thu gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/li>\n<li>Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi n\u00e0y c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i t\u00f9y theo t\u00ednh ch\u1ea5t c\u1ee7a giao d\u1ecbch.<\/li>\n<\/ul>\n<p>M\u1eb7c d\u00f9 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y kh\u00f4ng l\u00e0m thay \u0111\u1ed5i t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng ch\u00fang c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2>Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/h2>\n<p>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i bao g\u1ed3m:<\/p>\n<ul>\n<li>K\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i \u0111\u00fang theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 17 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>Kh\u00f4ng ghi nh\u1eadn t\u00e0i s\u1ea3n ho\u1eb7c thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>Cu\u1ed1i k\u1ef3, s\u1ed1 ch\u00eanh l\u1ec7ch ph\u00e1t sinh gi\u1eefa b\u00ean N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a TK 8212 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<figure id=\"attachment_16996\" aria-describedby=\"caption-attachment-16996\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16996\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170928.825.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170928.825.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170928.825-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170928.825-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170928.825-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-16996\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/figcaption><\/figure>\n<p>C\u00e1ch ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i:<\/p>\n<ul>\n<li>Ghi t\u0103ng t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i: Khi s\u1ed1 ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 ho\u00e0n nh\u1eadp trong n\u0103m:\n<ul>\n<li>N\u1ee3 TK 243 \u2013 T\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<li>C\u00f3 TK 8212 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<li>Ghi gi\u1ea3m t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i: Khi s\u1ed1 ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 ho\u00e0n nh\u1eadp trong n\u0103m:\n<ul>\n<li>N\u1ee3 TK 8212 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<li>C\u00f3 TK 243 \u2013 T\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>H\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/h2>\n<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ph\u1ea7n chi ph\u00ed thu\u1ebf TNDN ghi t\u0103ng ho\u1eb7c gi\u1ea3m, ph\u00e1t sinh t\u1eeb hai y\u1ebfu t\u1ed1 ch\u00ednh:<\/p>\n<ul>\n<li>Ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i trong n\u0103m t\u00e0i ch\u00ednh;<\/li>\n<li>Ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u00e3 ghi nh\u1eadn t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<p>Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 17 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n v\u00e0 ghi nh\u1eadn thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (n\u1ebfu c\u00f3), d\u1ef1a v\u00e0o s\u1ef1 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf.<\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN ho\u00e3n l\u1ea1i nh\u01b0 sau:<\/p>\n<blockquote><p><em>Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 = T\u1ed5ng ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb + Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eebchuy\u1ec3n cho n\u0103m sau c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf &amp; \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng x Thu\u1ebf su\u1ea5t thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/em><\/p><\/blockquote>\n<p>Nguy\u00ean t\u1eafc ghi nh\u1eadn thu\u1ebf TNDN ho\u00e3n l\u1ea1i trong n\u0103m t\u00e0i ch\u00ednh:<\/p>\n<ul>\n<li>N\u1ebfu s\u1ed1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m &gt; s\u1ed1 thu\u1ebf ho\u00e0n nh\u1eadp:\n<ul>\n<li>Ghi t\u0103ng chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<li>Ghi t\u0103ng s\u1ed1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu s\u1ed1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m &lt; s\u1ed1 thu\u1ebf ho\u00e0n nh\u1eadp:\n<ul>\n<li>Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<li>Ghi gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang nguy\u00ean t\u1eafc n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh trung th\u1ef1c ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf.<\/p>\n<h2>\u1ea2nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/h2>\n<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (TNDN ho\u00e3n l\u1ea1i) l\u00e0 y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, c\u1ee5 th\u1ec3:<\/p>\n<h3>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h3>\n<p>Vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed thu\u1ebf k\u1ebf to\u00e1n v\u00e0 thu\u1ebf TNDN hi\u1ec7n h\u00e0nh n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p>\n<p>V\u00ed d\u1ee5 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i: n\u1ebfu doanh nghi\u1ec7p c\u00f3 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ngay trong n\u0103m hi\u1ec7n h\u00e0nh nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong t\u01b0\u01a1ng lai (nh\u01b0 chi ph\u00ed tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng), s\u1ebd ph\u00e1t sinh t\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i t\u1ea1i TK 243.<\/p>\n<p>Vi\u1ec7c x\u1eed l\u00fd \u0111\u00fang ph\u1ea7n n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<h3>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n<p>T\u00e0i s\u1ea3n thu\u1ebf TNDN ho\u00e3n l\u1ea1i v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 hai kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 ho\u1eb7c quy\u1ec1n l\u1ee3i thu\u1ebf trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i l\u00e0 g\u00ec: l\u00e0 kho\u1ea3n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb thu\u1ebf trong c\u00e1c k\u1ef3 sau.<\/li>\n<li>N\u1ee3 thu\u1ebf ho\u00e3n l\u1ea1i: ph\u00e1t sinh t\u1eeb ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai, t\u1ee9c l\u00e0 kho\u1ea3n thu\u1ebf ph\u1ea3i tr\u1ea3 sau n\u00e0y do hi\u1ec7n t\u1ea1i doanh nghi\u1ec7p ghi nh\u1eadn l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p>Vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o:<\/p>\n<ul>\n<li>T\u00ednh ch\u1ea5t ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u00e0 v\u0129nh vi\u1ec5n<\/li>\n<li>Kh\u1ea3 n\u0103ng thu h\u1ed3i t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i<\/li>\n<li>Ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng<\/li>\n<\/ul>\n<p>Th\u00f4ng tin n\u00e0y gi\u00fap k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean, v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh c\u1ee7a d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/p>\n<figure id=\"attachment_16997\" aria-describedby=\"caption-attachment-16997\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16997\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170951.731.jpg\" alt=\"\u1ea2nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170951.731.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170951.731-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170951.731-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T170951.731-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-16997\" class=\"wp-caption-text\">\u1ea2nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h3>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/h3>\n<p>Thu\u1ebf TNDN ho\u00e3n l\u1ea1i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch hi\u1ec3u v\u00e0 di\u1ec5n gi\u1ea3i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n<ul>\n<li>Khi nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c nh\u00e0 ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, vi\u1ec7c t\u1ed3n t\u1ea1i t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i c\u00f3 th\u1ec3 cho th\u1ea5y doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf hi\u1ec7u qu\u1ea3, ho\u1eb7c c\u00f3 ti\u1ec1m n\u0103ng gi\u1ea3m thu\u1ebf trong t\u01b0\u01a1ng lai.<\/li>\n<li>Ng\u01b0\u1ee3c l\u1ea1i, n\u1ee3 thu\u1ebf ho\u00e3n l\u1ea1i qu\u00e1 l\u1edbn c\u00f3 th\u1ec3 d\u1eabn t\u1edbi r\u1ee7i ro thu\u1ebf trong t\u01b0\u01a1ng lai n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 ngu\u1ed3n l\u1ef1c chi tr\u1ea3.<\/li>\n<\/ul>\n<p>Vi\u1ec7c ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi, gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u0169ng gi\u00fap qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u1ec1 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, chi ph\u00ed, v\u00e0 l\u1eadp chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p.<\/p>\n<h2>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng khi h\u1ea1ch to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n 347<\/h2>\n<p>Theo \u0110i\u1ec1u 61 \u2013 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/p>\n<p>Ch\u1ec9 ghi nh\u1eadn thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf, ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn ban \u0111\u1ea7u t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/p>\n<figure id=\"attachment_16998\" aria-describedby=\"caption-attachment-16998\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16998\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T171015.904.jpg\" alt=\"M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng khi h\u1ea1ch to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n 347\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T171015.904.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T171015.904-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T171015.904-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/06\/SABAY-800X500-2025-06-06T171015.904-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-16998\" class=\"wp-caption-text\">M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng khi h\u1ea1ch to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n 347<\/figcaption><\/figure>\n<p>Trong n\u0103m, thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb:<\/p>\n<ul>\n<li>N\u1ebfu s\u1ed1 thu\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 ho\u00e0n nh\u1eadp, th\u00ec ch\u1ec9 ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng.<\/li>\n<li>N\u1ebfu s\u1ed1 ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 ho\u00e0n nh\u1eadp, th\u00ec ch\u1ec9 ghi gi\u1ea3m ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m.<\/li>\n<\/ul>\n<p>\u0110\u1ed3ng th\u1eddi, c\u00e1c kho\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i kh\u00f4ng li\u00ean quan \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/p>\n<p>Cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n ph\u1ea3i gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 khi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i. V\u00ed d\u1ee5: Khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n<p>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/sabay.vn\/e-learning\/quan-ly-doanh-nghiep-la-gi\/\">Qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec? 4 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u1ed5 bi\u1ebfn<\/a><\/p>\n<h2>K\u1ebft<\/h2>\n<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n gi\u00fap ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd. \u0110\u1ec3 tri\u1ec3n khai hi\u1ec7u qu\u1ea3, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc, v\u00e0 lu\u00f4n c\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>Theo d\u00f5i <a href=\"https:\/\/sabay.vn\/e-learning\/\">Sabay<\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00eam c\u00e1c tin t\u1ee9c h\u1eefu \u00edch b\u1ea1n nh\u00e9!<\/p>\n<hr \/>\n<p>SABAY &#8211; \u0110\u1ed2NG H\u00c0NH BAY XA<\/p>\n<p>Hotline: 093 179 1122<\/p>\n<p>Tr\u1ee5 s\u1edf: 99 C\u1ed9ng H\u00f2a, ph\u01b0\u1eddng 4, qu\u1eadn T\u00e2n B\u00ecnh, TP. HCM<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i, m\u1ed9t y\u1ebfu t\u1ed1 k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf trong t\u01b0\u01a1ng lai. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t thu\u1ebf TNDN ho\u00e3n l\u1ea1i&#8230;<\/p>\n","protected":false},"author":2,"featured_media":16999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[46,44],"tags":[],"class_list":["post-16991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doanh-nghiep","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts\/16991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/comments?post=16991"}],"version-history":[{"count":0,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts\/16991\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/media\/16999"}],"wp:attachment":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/media?parent=16991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/categories?post=16991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/tags?post=16991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}