{"id":28049,"date":"2024-10-10T08:17:03","date_gmt":"2024-10-10T01:17:03","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=28049"},"modified":"2025-04-21T16:59:34","modified_gmt":"2025-04-21T09:59:34","slug":"mua-sam-tscd","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/mua-sam-tscd\/","title":{"rendered":"Mua s\u1eafm TSC\u0110"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3 id=\"1-mua-sam-tscd-tu-nguon-nsnn-cap\"><strong>1. Mua s\u1eafm TSC\u0110 t\u1eeb ngu\u1ed3n NSNN c\u1ea5p<\/strong><\/h3>\n<p><strong>1.1. Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 ch\u01b0a thanh to\u00e1n ngay:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p><strong>1.2. N\u1ebfu mua v\u1ec1 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, ghi:<\/strong><\/p>\n<p><strong><em>1.2.1. Tr\u01b0\u1eddng h\u1ee3p r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p \u0111\u1ec3 mua s\u1eafm TSC\u0110:<\/em><\/strong><\/p>\n<ul>\n<li><em>N\u1ebfu r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng:<\/em><\/li>\n<\/ul>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 008211, 008221, 008222<\/p>\n<p><em>\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<ul>\n<li><em>N\u1ebfu r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u1ef1c chi:<\/em><\/li>\n<\/ul>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 008212: D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/p>\n<p><strong><em>1.2.2. Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n NSNN c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n:<\/em><\/strong><\/p>\n<ul>\n<li><em>Mua b\u1eb1ng ti\u1ec1n r\u00fat t\u1ea1m \u1ee9ng NSNN:<\/em><\/li>\n<\/ul>\n<p>N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112 (\u0110\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n)<\/p>\n<p><em>\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<ul>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p mua b\u1eb1ng ti\u1ec1n th\u1ef1c chi t\u1eeb ngu\u1ed3n NSNN c\u1ea5p:<\/em><\/li>\n<\/ul>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112 (\u0110\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n<p><em>\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p><strong>1.3. N\u1ebfu mua TSC\u0110 ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed:<\/strong><\/p>\n<p><strong>1.3.1. Tr\u01b0\u1eddng h\u1ee3p mua b\u1eb1ng Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c:<\/strong><\/p>\n<ul>\n<li><em>N\u1ebfu r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng:<\/em><\/li>\n<\/ul>\n<p>N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2411)<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 008211, 008221, 008222<\/p>\n<ul>\n<li><em>N\u1ebfu r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u1ef1c chi:<\/em><\/li>\n<\/ul>\n<p>N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2411)<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 008212: D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/p>\n<p><strong><em>1.3.2. Mua b\u1eb1ng ti\u1ec1n t\u1ea1m \u1ee9ng NSNN:<\/em><\/strong><\/p>\n<p>N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2411)<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112 (\u0110\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n)<\/p>\n<p><em>\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng ho\u1eb7c ti\u1ec1n r\u00fat d\u1ef1 to\u00e1n ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p><em><strong>1.3.3. Tr\u01b0\u1eddng h\u1ee3p mua b\u1eb1ng ti\u1ec1n th\u1ef1c chi t\u1eeb ngu\u1ed3n NSNN c\u1ea5p:<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (2411)<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112 (\u0110\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n<p><em>\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p><em><strong>1.3.4. Khi l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed xong, b\u00e0n giao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ghi:<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2411)<\/p>\n<h3 id=\"2-mua-sam-tscd-bang-nguon-vien-tro-vay-no-nuoc-ngoai\"><strong>2. Mua s\u1eafm TSC\u0110 b\u1eb1ng ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h3>\n<p><strong>2.1. N\u1ebfu mua v\u1ec1 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (chi ph\u00ed mua, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1\u2026)<\/p>\n<p><em>\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n n\u00e0y c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n kho\u1ea3n chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1352)<\/p>\n<p>C\u00f3 TK 512: Doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i (5121, 5122) (N\u1ebfu mua t\u1eeb ngu\u1ed3n vay n\u1ee3 ho\u1eb7c vi\u1ec7n tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p><strong>2.2. N\u1ebfu mua TSC\u0110 ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2411)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331\u2026 (chi ph\u00ed mua, l\u1eafp \u0111\u0103t, ch\u1ea1y th\u1eed,\u2026)<\/p>\n<p><em>\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n n\u00e0y c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n kho\u1ea3n chi, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1352)<\/p>\n<p>C\u00f3 TK 512: Doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i (5121, 5122) (N\u1ebfu mua t\u1eeb ngu\u1ed3n vay n\u1ee3 ho\u1eb7c vi\u1ec7n tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n<p><strong>2.3. Khi l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed xong, b\u00e0n giao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2411)<\/p>\n<h3 id=\"3-mua-sam-tscd-bang-nguon-phi-duoc-khau-tru-de-lai\"><strong>3. Mua s\u1eafm TSC\u0110 b\u1eb1ng ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/strong><\/h3>\n<p><strong>3.1. N\u1ebfu mua v\u1ec1 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (chi ph\u00ed mua, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1\u2026)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (chi ph\u00ed mua, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1\u2026)<\/p>\n<p><strong>3.2. N\u1ebfu mua TSC\u0110 ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2411)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331\u2026 (chi ph\u00ed mua, l\u1eafp \u0111\u0103t, ch\u1ea1y th\u1eed,\u2026)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (chi ph\u00ed mua, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed\u2026)<\/p>\n<p><strong>3.3. Khi l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed xong, b\u00e0n giao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (2411)<\/p>\n<h3 id=\"4-mua-sam-tscd-bang-quy-phuc-loi\"><strong>4. Mua s\u1eafm TSC\u0110 b\u1eb1ng Qu\u1ef9 ph\u00fac l\u1ee3i<\/strong><\/h3>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (chi ph\u00ed mua, v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1\u2026)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 35331: Qu\u1ef9 ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n<\/p>\n<p>C\u00f3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<h3 id=\"5-mua-sam-tscd-bang-quy-phat-trien-hoat-dong-su-nghiep\"><strong>5. Mua s\u1eafm TSC\u0110 b\u1eb1ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/strong><\/h3>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 4311: Qu\u1ef9 Ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p>C\u00f3 421: Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<h3 id=\"6-mua-tscd-bang-nguon-von-kinh-doanh-cua-don-vi-khong-thuoc-nguon-nsnn-hoac-cac-quy-ve-de-dung-cho-hoat-dong-sxkd\"><strong>6. Mua TSC\u0110 b\u1eb1ng ngu\u1ed3n v\u1ed1n kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb (kh\u00f4ng thu\u1ed9c ngu\u1ed3n NSNN ho\u1eb7c c\u00e1c Qu\u1ef9) v\u1ec1 \u0111\u1ec3 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong><\/h3>\n<p><strong>6.1. N\u1ebfu TSC\u0110 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 mua v\u00e0o l\u00e0 gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p><strong>6.2. N\u1ebfu TSC\u0110 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 mua v\u00e0o l\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT), ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<h3 id=\"7-khi-nhap-khau-tscd-dung-cho-hoat-dong-san-xuat-kinh-doanh-hang-hoa-dich-vu-khong-duoc-khau-tru-thue-gtgt\"><strong>7. Khi nh\u1eadp kh\u1ea9u TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea9u tr\u1eeb thu\u1ebf GTGT<\/strong><\/h3>\n<p><em>\u2013 Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 nh\u1eadp kh\u1ea9u, bao g\u1ed3m t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, thu\u1ebf nh\u1eadp kh\u1ea9u, chi ph\u00ed v\u1eadn chuy\u1ec3n\u2026, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb<\/p>\n<p>C\u00f3 TK 3337: Thu\u1ebf kh\u00e1c<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p><em>\u2013 \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh thu\u1ebf GTGT c\u1ee7a TSC\u0110 nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 1332: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TSC\u0110<\/p>\n<p>C\u00f3 TK 33312: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn\u00a0<strong>Khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>.<\/p>\n<p>Ho\u1eb7c v\u00e0o <strong>Danh m\u1ee5c<\/strong>, ch\u1ecdn <strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37087 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-102.png\" alt=\"\" width=\"963\" height=\"621\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-102.png 963w, \/2025\/wp-content\/uploads\/2024\/10\/1-102-300x193.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-102-768x495.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-102-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-102-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-102-100x64.png 100w\" sizes=\"auto, (max-width: 963px) 100vw, 963px\" \/><\/p>\n<p>2. Nh\u1ea5n\u00a0<strong>Th\u00eam.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37089 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-96.png\" alt=\"\" width=\"675\" height=\"294\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-96.png 675w, \/2025\/wp-content\/uploads\/2024\/10\/2-96-300x131.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-96-50x22.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-96-60x26.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-96-100x44.png 100w\" sizes=\"auto, (max-width: 675px) 100vw, 675px\" \/><\/p>\n<p>3. Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<p>&#8211; Khai b\u00e1o m\u1ee5c <strong>Th\u00f4ng tin chung<\/strong>: M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, Lo\u1ea1i t\u00e0i s\u1ea3n, Ph\u00f2ng\/Ban, Ngu\u1ed3n HT v\u00e0 1 s\u1ed1 th\u00f4ng tin kh\u00e1c.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37091 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-80.png\" alt=\"\" width=\"622\" height=\"567\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-80.png 622w, \/2025\/wp-content\/uploads\/2024\/10\/3-80-300x273.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-80-50x46.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-80-60x55.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-80-100x91.png 100w\" sizes=\"auto, (max-width: 622px) 100vw, 622px\" \/><\/p>\n<p>&#8211; Khai b\u00e1o m\u1ee5c<strong>\u00a0Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong>:<\/p>\n<ul>\n<li>Nh\u1eadp\u00a0<strong>Ng\u00e0y mua<\/strong>, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean<strong>\u00a0Ng\u00e0y ghi t\u0103ng\u00a0<\/strong>v\u00e0\u00a0<strong>Ng\u00e0y s\u1eed d\u1ee5ng.<\/strong><\/li>\n<li>Nh\u1eadp<strong>\u00a0Nguy\u00ean gi\u00e1,<\/strong> ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh hao m\u00f2n\/kh\u1ea5u hao.<\/li>\n<li>N\u1ebfu mu\u1ed1n khai b\u00e1o Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao:\n<ul>\n<li>Nh\u1eadp <strong>T\u1ef7 l\u1ec7 SD v\u00e0o SXKD<\/strong>.<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong><br \/>\n+ N\u1ebfu T\u1ef7 l\u1ec7 SD v\u00e0o SXKD = 0: t\u00e0i s\u1ea3n ch\u1ec9 t\u00ednh hao m\u00f2n.<br \/>\n+ N\u1ebfu T\u1ef7 l\u1ec7 SD v\u00e0o SXKD = 100%: t\u00e0i s\u1ea3n ch\u1ec9 t\u00ednh kh\u1ea5u hao.<\/li>\n<li>Nh\u1eadp\u00a0<strong>Th\u1eddi gian t\u00ednh kh\u1ea5u hao<\/strong>, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh <strong>T\u1ef7 l\u1ec7 t\u00ednh kh\u1ea5u hao (%)<\/strong>,\u00a0<strong>Gi\u00e1 tr\u1ecb kh\u1ea5u hao th\u00e1ng.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37093 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-65.png\" alt=\"\" width=\"626\" height=\"564\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-65.png 626w, \/2025\/wp-content\/uploads\/2024\/10\/4-65-300x270.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-65-50x45.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-65-60x54.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-65-100x90.png 100w\" sizes=\"auto, (max-width: 626px) 100vw, 626px\" \/><\/p>\n<p>&#8211; Khai b\u00e1o tab <strong>Ph\u1ee5 t\u00f9ng k\u00e8m theo<\/strong> (n\u1ebfu c\u00f3):<\/p>\n<p>&#8211; N\u1ebfu mu\u1ed1n th\u00eam nhi\u1ec1u t\u00e0i s\u1ea3n gi\u1ed1ng nhau, nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng t\u1ea1i \u00f4 <strong>S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n b\u1ea3n<\/strong>.<\/p>\n<p>4. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p>5. Ch\u1ecdn h\u00ecnh th\u1ee9c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37095 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/5-52.png\" alt=\"\" width=\"402\" height=\"241\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/5-52.png 402w, \/2025\/wp-content\/uploads\/2024\/10\/5-52-300x180.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/5-52-50x30.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/5-52-60x36.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/5-52-100x60.png 100w\" sizes=\"auto, (max-width: 402px) 100vw, 402px\" \/><\/p>\n<p>6. Nh\u1ea5n\u00a0<strong>C\u00f3<\/strong>\u00a0\u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb Mua v\u00e0 ghi t\u0103ng T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 qua chuy\u1ec3n kho\u1ea3n kho b\u1ea1c: ph\u1ea7n m\u1ec1m sinh <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 b\u1eb1ng ti\u1ec1n m\u1eb7t: ph\u1ea7n m\u1ec1m sinh<strong>\u00a0Phi\u1ebfu chi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 b\u1eb1ng ti\u1ec1n g\u1eedi: ph\u1ea7n m\u1ec1m sinh<strong>\u00a0Chi ti\u1ec1n g\u1eedi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 ch\u01b0a thanh to\u00e1n: ph\u1ea7n m\u1ec1m sinh <strong>H\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/li>\n<\/ul>\n<p>7. Ki\u1ec3m tra th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb t\u1ef1 \u0111\u1ed9ng sinh, \u0111\u1ed3ng th\u1eddi nh\u1eadp b\u1ed5 sung th\u00f4ng tin\u00a0<strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>,\u00a0<strong>\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>,\u00a0<strong>M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch<\/strong>.<\/p>\n<p><em><strong>V\u00ed d\u1ee5<\/strong>: Mua TSC\u0110 qua chuy\u1ec3n kho\u1ea3n kho b\u1ea1c.<\/em><\/p>\n<p>\u2013 T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n<\/strong>:<\/p>\n<ul>\n<li>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n TK N\u1ee3, TK C\u00f3.<\/li>\n<li>Nh\u1ea5n<strong>\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh\u00a0<strong>TK C\u00f3<\/strong>\u00a0d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean tab\u00a0<strong>H\u1ea1ch to\u00e1n<\/strong> th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37097 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/6-47.png\" alt=\"\" width=\"1095\" height=\"743\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/6-47.png 1095w, \/2025\/wp-content\/uploads\/2024\/10\/6-47-300x204.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/6-47-1024x695.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/6-47-768x521.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/6-47-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/6-47-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/6-47-100x68.png 100w\" sizes=\"auto, (max-width: 1095px) 100vw, 1095px\" \/><\/p>\n<p>\u2013 T\u1ea1i tab\u00a0<strong>Thu\u1ebf<\/strong>: ch\u1ecdn\u00a0<strong>Thu\u1ebf su\u1ea5t<\/strong>, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh<strong>\u00a0Ti\u1ec1n thu\u1ebf<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37099 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/7-45.png\" alt=\"\" width=\"1094\" height=\"501\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/7-45.png 1094w, \/2025\/wp-content\/uploads\/2024\/10\/7-45-300x137.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/7-45-1024x469.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/7-45-768x352.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/7-45-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/7-45-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/7-45-100x46.png 100w\" sizes=\"auto, (max-width: 1094px) 100vw, 1094px\" \/><\/p>\n<p>\u2013 T\u1ea1i tab\u00a0<strong>MLNS<\/strong>: nh\u1eadp\u00a0<strong>MLNS<\/strong>, ch\u1ecdn <strong>Nghi\u1ec7p v\u1ee5<\/strong> tu\u1ef3 v\u00e0o h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n mua TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37101 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/8-38.png\" alt=\"\" width=\"1096\" height=\"747\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/8-38.png 1096w, \/2025\/wp-content\/uploads\/2024\/10\/8-38-300x204.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/8-38-1024x698.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/8-38-768x523.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/8-38-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/8-38-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/8-38-100x68.png 100w\" sizes=\"auto, (max-width: 1096px) 100vw, 1096px\" \/><\/p>\n<p>8. Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/p>\n<p>9. In c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>In<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37103 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/9-33.png\" alt=\"\" width=\"1096\" height=\"322\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/9-33.png 1096w, \/2025\/wp-content\/uploads\/2024\/10\/9-33-300x88.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/9-33-1024x301.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/9-33-768x226.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/9-33-50x15.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/9-33-60x18.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/9-33-100x29.png 100w\" sizes=\"auto, (max-width: 1096px) 100vw, 1096px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-28049","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28049\/revisions"}],"predecessor-version":[{"id":37105,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28049\/revisions\/37105"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=28049"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=28049"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=28049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}