{"id":33427,"date":"2025-01-20T15:31:33","date_gmt":"2025-01-20T08:31:33","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=33427"},"modified":"2025-09-16T15:47:54","modified_gmt":"2025-09-16T08:47:54","slug":"quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/","title":{"rendered":"Quy tr\u00ecnh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5"},"content":{"rendered":"<p>Theo TT 24\/2024\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 531 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5:\u00a0<span lang=\"VI\">Ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 nh\u01b0: C\u00e1c kho\u1ea3n doanh thu v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, \u1ea5n ch\u1ec9, cung c\u1ea5p d\u1ecbch v\u1ee5; kho\u1ea3n thu v\u1ec1 c\u00e1c \u0111\u1ec1 t\u00e0i, d\u1ef1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; thu d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o; d\u1ecbch v\u1ee5 d\u1ea1y ngh\u1ec1; d\u1ecbch v\u1ee5 y t\u1ebf; d\u1ecbch v\u1ee5 v\u0103n h\u00f3a; d\u1ecbch v\u1ee5 th\u1ec3 thao v\u00e0 du l\u1ecbch; d\u1ecbch v\u1ee5 th\u00f4ng tin truy\u1ec1n th\u00f4ng v\u00e0 b\u00e1o ch\u00ed; d\u1ecbch v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c; thu cho thu\u00ea t\u00e0i s\u1ea3n (k\u1ec3 c\u1ea3 thu c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n cho s\u1eed d\u1ee5ng chung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); c\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 d\u1ecbch v\u1ee5 g\u1eedi xe, cho thu\u00ea ki\u1ed1t\u2026).<\/span><\/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><\/p>\n<h2>\u0110\u1ecbnh kho\u1ea3n<\/h2>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ca\u0301c ngu\u00f4\u0300n thu hoa\u0323t \u0111\u1ed9ng sa\u0309n xu\u00e2\u0301t kinh doanh, di\u0323ch vu\u0323, bao g\u00f4\u0300m: Thu ho\u0323c phi\u0301, thu vi\u1ec7n phi\u0301, thu di\u0323ch vu\u0323 g\u01b0\u0309i xe, thu cho thu\u00ea c\u0103ng tin (kiot)\u2026<\/p>\n<h4 id=\"1-khi-thu-duoc-kinh-phi-tu-hoat-dong-khac\">1. Khi thu \u0111\u01b0\u1ee3c kinh ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/h4>\n<p>N\u1ee3 TK 111, 112\/C\u00f3 TK 531<\/p>\n<h4 id=\"2-nop-tien-vao-nh-kb\">2. N\u1ed9p ti\u1ec1n v\u00e0o NH, KB:<\/h4>\n<p>N\u1ee3 TK 112\/C\u00f3 TK 111, 112<\/p>\n<h4 id=\"3-khi-chi-tu-nguon-dich-vu\">3. Khi chi t\u1eeb ngu\u1ed3n d\u1ecbch v\u1ee5:<\/h4>\n<p><strong>3.1. Chi ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n<ul>\n<li>\u1ee6y nhi\u1ec7m chi: N\u1ee3 TK 154, 642\/C\u00f3 TK 112<\/li>\n<li>R\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9: N\u1ee3 TK 111\/C\u00f3 TK 112.<\/li>\n<\/ul>\n<p><strong>3.2. Chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/p>\n<ul>\n<li>Khi chi l\u01b0\u01a1ng: N\u1ee3 TK 334\/C\u00f3 TK 1121<\/li>\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng: N\u1ee3 154, 6421\/C\u00f3 334<\/li>\n<\/ul>\n<p><strong>3.3. Thanh to\u00e1n BH, KPC\u0110<\/strong><\/p>\n<ul>\n<li>Khi chi b\u1ea3o hi\u1ec3m, KPC\u0110: N\u1ee3 TK 332\/C\u00f3 1121<\/li>\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 154, 642\/C\u00f3 TK 332\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BH c\u01a1 quan \u0111\u00f3ng<br \/>\nN\u1ee3 TK 334\/C\u00f3 TK 332\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<br \/>\nN\u1ee3 TK 154, 6421\/C\u00f3 TK 334\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/p>\n<p><strong>3.4. Chi n\u1ed9p thu\u1ebf GTGT, TNDN<\/strong><\/p>\n<p>&#8211; Chi n\u1ed9p thu\u1ebf GTGT:<\/p>\n<ul>\n<li>Khi chi n\u1ed9p thu\u1ebf: N\u1ee3 TK 33311\/C\u00f3 TK 111, 112<\/li>\n<li>Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p tr\u00edch v\u00e0o doanh thu: N\u1ee3 TK 531\/C\u00f3 TK 33311<\/li>\n<\/ul>\n<p>&#8211; Chi n\u1ed9p thu\u1ebf TNDN:<\/p>\n<ul>\n<li>Khi chi n\u1ed9p thu\u1ebf: N\u1ee3 TK 3334\/C\u00f3 TK 111, 112<\/li>\n<li>Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p: N\u1ee3 TK 821\/C\u00f3 TK 3334<\/li>\n<\/ul>\n<h4 id=\"4-cuoi-ky-quy-nam-ket-chuyen-doanh-thu-chi-phi-xac-dinh-ket-qua-hoat-dong\">4. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/h4>\n<p>&#8211; K\u1ebft chuy\u1ec3n doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 531\/C\u00f3 TK 911<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 911\/C\u00f3 TK 642<\/p>\n<p>&#8211; K\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t trong k\u1ef3:<\/p>\n<ul>\n<li>N\u1ebfu th\u1eb7ng d\u01b0: N\u1ee3 TK 911\/C\u00f3 TK 421<\/li>\n<li>N\u1ebfu th\u00e2m h\u1ee5t: N\u1ee3 TK 421 \/C\u00f3 TK 911<\/li>\n<\/ul>\n<h4 id=\"5-cuoi-ky-quy-nam-trich-lap-nguon-cai-cach-tien-luong-trich-lap-quy-neu-co\">5. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng &amp; tr\u00edch l\u1eadp qu\u1ef9 (n\u1ebfu c\u00f3)<\/h4>\n<p>N\u1ee3 TK 421<\/p>\n<p>C\u00f3 TK 468 (Tr\u00edch l\u1eadp 40% CCTL)<\/p>\n<p>C\u00f3 TK 431 (Tr\u00edch l\u1eadp qu\u1ef9)<\/p>\n<\/div><\/div>\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><\/p>\n<h2>V\u00ed d\u1ee5<\/h2>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. Ng\u00e0y 16\/09\/2025, thu ti\u1ec1n h\u1ecdc ph\u00ed: 360.000.000 \u0111\u1ed3ng.<\/p>\n<p>2. Nga\u0300y 16\/09\/2025, \u0111\u01a1n vi\u0323 n\u1ed9p ti\u00ea\u0300n va\u0300o ta\u0300i khoa\u0309n kho b\u1ea1c, s\u00f4\u0301 ti\u00ea\u0300n: 360.000.000 \u0111\u00f4\u0300ng<\/p>\n<p>3. Ng\u00e0y 16\/09\/2025, thanh to\u00e1n ti\u1ec1n mua d\u1ee5ng c\u1ee5 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, s\u1ed1 ti\u1ec1n: 50.000.000 \u0111\u1ed3ng.<\/p>\n<p>4. Ng\u00e0y 16\/09\/2025, \u0111\u01a1n v\u1ecb tr\u00edch 5% doanh thu ngu\u1ed3n g\u1eedi xe n\u1ed9p thu\u1ebf GTGT.<\/p>\n<p>8. Ng\u00e0y 31\/12\/2025, \u0111\u01a1n v\u1ecb t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p &amp; n\u1ed9p thu\u1ebf TNDN c\u1ee7a ngu\u1ed3n g\u1eedi xe.<\/p>\n<p>9. Ng\u00e0y 31\/12\/2025, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m 2025.<\/p>\n<p>10. Ng\u00e0y 31\/12\/2025, tr\u00edch l\u1eadp ngu\u1ed3n CCTL (40%) v\u00e0 qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (ph\u1ea7n c\u00f2n l\u1ea1i).<\/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><\/p>\n<h2>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h2>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>L\u01b0u \u00fd<\/h3>\n<p>1. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t kinh doanh, di\u0323ch vu\u0323, c\u00f3 th\u1ec3 m\u1edf th\u00eam ngu\u1ed3n con t\u1ea1i <strong>Danh m\u1ee5c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed.<\/strong><\/p>\n<p>Nh\u1ea5n\u00a0<strong>Th\u00eam.\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin ngu\u1ed3n con, nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45075 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/1-13.png\" alt=\"\" width=\"903\" height=\"587\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/1-13.png 903w, \/2025\/wp-content\/uploads\/2025\/09\/1-13-300x195.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/1-13-768x499.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/1-13-50x33.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/1-13-60x39.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/1-13-100x65.png 100w\" sizes=\"auto, (max-width: 903px) 100vw, 903px\" \/><\/p>\n<p><span class=\"f_ImageCaption\">2.<\/span><span class=\"f_ImageCaption\">\u00a0<\/span><span class=\"f_ImageCaption\">C\u00e1c<\/span><span class=\"f_ImageCaption\">\u00a0<\/span>TK 154, 641, 642, 821 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i \u2013 Kho\u1ea3n, M\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c; TK 531, 421, 911 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i \u2013 Kho\u1ea3n.<\/p>\n<p>V\u00e0o <strong>Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong>. Nh\u1ea5n \u0111\u00fap chu\u1ed9t t\u1ea1i t\u00e0i kho\u1ea3n c\u1ea7n thi\u1ebft l\u1eadp. T\u00edch ch\u1ecdn th\u00f4ng tin<strong> Chi ti\u1ebft theo<\/strong>. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45077 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/2-12.png\" alt=\"\" width=\"649\" height=\"421\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/2-12.png 649w, \/2025\/wp-content\/uploads\/2025\/09\/2-12-300x195.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/2-12-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/2-12-60x39.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/2-12-100x65.png 100w\" sizes=\"auto, (max-width: 649px) 100vw, 649px\" \/><\/p>\n<p>3. Khi nh\u1eadp li\u1ec7u, l\u01b0u \u00fd nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 MLNS \u0111\u1ec3 l\u00ean \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o \u0111\u00fang.<\/p>\n<h3 id=\"1-thu-tien-hoat-dong-san-xuat-kinh-doanh\">1. Thu ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/h3>\n<h5 id=\"th1-thu-hoc-phi-bang-tien-mat\">TH1: Thu b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h5>\n<p><em>V\u00ed d\u1ee5 1: Thu h\u1ecdc ph\u00ed h\u1ecdc k\u1ef3 1 b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 360.000.000 \u0111\u1ed3ng.<\/em><\/p>\n<p>1. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0<strong>L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>.<\/p>\n<p>2. Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Phi\u1ebfu thu.<\/p>\n<ul>\n<li>T\u1ea1i tab\u00a0<strong>H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n\u00a0<strong>TK N\u1ee3 1111, TK C\u00f3 531<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn\u00a0<strong>Ngu\u1ed3n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed:\u00a0<strong>Ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong>,\u00a0<strong>C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0<strong>\u00a0Kh\u00e1c, Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0<strong>\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<li>T\u1ea1i tab\u00a0<strong>Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45079 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/3-14.png\" alt=\"\" width=\"1081\" height=\"535\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/3-14.png 1081w, \/2025\/wp-content\/uploads\/2025\/09\/3-14-300x148.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/3-14-1024x507.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/3-14-768x380.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/3-14-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/3-14-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/3-14-100x49.png 100w\" sizes=\"auto, (max-width: 1081px) 100vw, 1081px\" \/><\/p>\n<h5 id=\"th2-thu-hoc-phi-bang-qua-tien-gui-ngan-hang\">TH2: Thu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/h5>\n<p><em>V\u00ed d\u1ee5 2: Thu h\u1ecdc ph\u00ed h\u1ecdc k\u1ef3 1 n\u0103m h\u1ecdc 2025 \u2013 2026 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, s\u1ed1 ti\u1ec1n: 360.000.000 \u0111\u1ed3ng<\/em><\/p>\n<p>1. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn\u00a0<strong>Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi.<br \/>\n<\/strong><\/p>\n<p>2. Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Thu ti\u1ec1n g\u1eedi.<\/p>\n<ul>\n<li>T\u1ea1i tab\u00a0<strong>H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n\u00a0<strong>TK N\u1ee3 1121, TK C\u00f3 531<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn\u00a0<strong>Ngu\u1ed3n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed:\u00a0<strong>Ngu\u1ed3n Thu h\u1ecdc ph\u00ed<\/strong>,\u00a0<strong>C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0<strong>\u00a0Kh\u00e1c, Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0<strong>\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<li>T\u1ea1i tab\u00a0<strong>Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45081 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/4-4.png\" alt=\"\" width=\"1048\" height=\"496\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/4-4.png 1048w, \/2025\/wp-content\/uploads\/2025\/09\/4-4-300x142.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/4-4-1024x485.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/4-4-768x363.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/4-4-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/4-4-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/4-4-100x47.png 100w\" sizes=\"auto, (max-width: 1048px) 100vw, 1048px\" \/><\/p>\n<h3 id=\"2-nop-tien-vao-tai-khoan-ngan-hang-kho-bac\">2. N\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/h3>\n<h5><strong>TH1: N\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o TK kho b\u1ea1c<\/strong><\/h5>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn<strong> L\u1eadp phi\u1ebfu chi\\Phi\u00ea\u0301u chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/strong>.<\/li>\n<li>Nh\u1eadp\u00a0<strong>TK N\u1ee3 1121, TK C\u00f3 1111, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45083 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/5-1.png\" alt=\"\" width=\"976\" height=\"510\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/5-1.png 976w, \/2025\/wp-content\/uploads\/2025\/09\/5-1-300x157.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/5-1-768x401.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/5-1-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/5-1-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/5-1-100x52.png 100w\" sizes=\"auto, (max-width: 976px) 100vw, 976px\" \/><\/p>\n<h5><strong>TH2: N\u1ed9p ti\u1ec1n t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0o TK kho b\u1ea1c<\/strong><\/h5>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<br \/>\n<\/strong><\/li>\n<li>Nh\u1eadp\u00a0<strong>TK N\u1ee3 1121, TK C\u00f3 1121, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/li>\n<li>Nh\u1eadp\u00a0<strong>TK \u0111i: TK ng\u00e2n h\u00e0ng; TK \u0111\u1ebfn: TK kho b\u1ea1c<\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45085 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/6-2.png\" alt=\"\" width=\"931\" height=\"454\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/6-2.png 931w, \/2025\/wp-content\/uploads\/2025\/09\/6-2-300x146.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/6-2-768x375.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/6-2-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/6-2-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/6-2-100x49.png 100w\" sizes=\"auto, (max-width: 931px) 100vw, 931px\" \/><\/p>\n<h3 id=\"3-chi-tien-tu-nguon-thu\">3. Chi ti\u1ec1n t\u1eeb ngu\u1ed3n thu<\/h3>\n<h5>3.1. Chi ho\u1ea1t \u0111\u1ed9ng<\/h5>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\n<li>T\u1ea1i tab\u00a0<strong>H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 154\/642, TK C\u00f3 1121\/1111<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>,\u00a0<strong>Ngu\u1ed3n\u00a0<\/strong>l\u00e0\u00a0<strong>Ngu\u1ed3n h\u1ecdc ph\u00ed, C\u1ea5p ph\u00e1t\u00a0<\/strong>l\u00e0\u00a0<strong>Kh\u00e1c\u00a0<\/strong>v\u00e0<strong>\u00a0Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0<strong>\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<li>T\u1ea1i tab\u00a0<strong>Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5: Tr\u00ean ch\u1ee9ng t\u1eeb mua d\u1ee5ng c\u1ee5 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, s\u1ed1 ti\u1ec1n: 50.000.000 \u0111\u1ed3ng:<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45087 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/7-1.png\" alt=\"\" width=\"1061\" height=\"538\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/7-1.png 1061w, \/2025\/wp-content\/uploads\/2025\/09\/7-1-300x152.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/7-1-1024x519.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/7-1-768x389.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/7-1-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/7-1-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/7-1-100x51.png 100w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><\/p>\n<h5>3.2. Chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/h5>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-chi-luong-bao-hiem-tu-nguon-thu-hoat-dong-san-xuat-kinh-doanh-thi-lam-the-nao\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<h3 id=\"4-hach-toan-cac-khoan-thue\">4. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf<\/h3>\n<h5>4.1. H\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/h5>\n<p><strong>\u2013 X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n<p>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 531\/C\u00f3 33311, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p (tr\u00edch 5% ho\u1eb7c 2% c\u1ee7a c\u00e1c ngu\u1ed3n thu d\u1ecbch v\u1ee5).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45089 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/8-1.png\" alt=\"\" width=\"971\" height=\"448\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/8-1.png 971w, \/2025\/wp-content\/uploads\/2025\/09\/8-1-300x138.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/8-1-768x354.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/8-1-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/8-1-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/8-1-100x46.png 100w\" sizes=\"auto, (max-width: 971px) 100vw, 971px\" \/><\/p>\n<p><strong>\u2013 N\u1ed9p thu\u1ebf GTGT:<\/strong><\/p>\n<ul>\n<li>N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t: V\u00e0o\u00a0<strong>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi.<\/strong><\/li>\n<li>N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: V\u00e0o<strong> Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45091 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/9-1.png\" alt=\"\" width=\"1051\" height=\"538\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/9-1.png 1051w, \/2025\/wp-content\/uploads\/2025\/09\/9-1-300x154.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/9-1-1024x524.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/9-1-768x393.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/9-1-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/9-1-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/9-1-100x51.png 100w\" sizes=\"auto, (max-width: 1051px) 100vw, 1051px\" \/><\/p>\n<h5 id=\"4-2-hach-toan-thue-tndn\">4.2. H\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/h5>\n<p><strong>\u2013 X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n<p>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 821\/C\u00f3 3334, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45093 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/10-1.png\" alt=\"\" width=\"967\" height=\"444\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/10-1.png 967w, \/2025\/wp-content\/uploads\/2025\/09\/10-1-300x138.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/10-1-768x353.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/10-1-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/10-1-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/10-1-100x46.png 100w\" sizes=\"auto, (max-width: 967px) 100vw, 967px\" \/><\/p>\n<p><strong>\u2013 N\u1ed9p thu\u1ebf TNDN:<\/strong><\/p>\n<ul>\n<li>N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t: V\u00e0o\u00a0<strong>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi.<\/strong><\/li>\n<li>N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: V\u00e0o\u00a0<strong>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45095 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/11-1.png\" alt=\"\" width=\"1038\" height=\"542\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/11-1.png 1038w, \/2025\/wp-content\/uploads\/2025\/09\/11-1-300x157.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/11-1-1024x535.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/11-1-768x401.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/11-1-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/11-1-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/11-1-100x52.png 100w\" sizes=\"auto, (max-width: 1038px) 100vw, 1038px\" \/><\/p>\n<h3 id=\"5-trich-lap-nguon-cctl-40-va-trich-lap-cac-quy-theo-quy-dinh\">5. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ef1c ti\u1ebfp tr\u00ean 154, c\u1ea7n k\u1ebft chuy\u1ec3n TK 154 sang TK 632 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n N\u1ee3 632\/C\u00f3 154, s\u1ed1 ti\u1ec1n l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 TK 154 cu\u1ed1i k\u1ef3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45097 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/12-1.png\" alt=\"\" width=\"966\" height=\"448\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/12-1.png 966w, \/2025\/wp-content\/uploads\/2025\/09\/12-1-300x139.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/12-1-768x356.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/12-1-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/12-1-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/12-1-100x46.png 100w\" sizes=\"auto, (max-width: 966px) 100vw, 966px\" \/><\/p>\n<p><strong>C\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/strong><\/p>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5<strong>\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<li>Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n t\u1ea1i m\u00e0n h\u00ecnh\u00a0<strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45099 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/14-1.png\" alt=\"\" width=\"1125\" height=\"679\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/14-1.png 1125w, \/2025\/wp-content\/uploads\/2025\/09\/14-1-300x181.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/14-1-1024x618.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/14-1-768x464.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/14-1-50x30.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/14-1-60x36.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/14-1-100x60.png 100w\" sizes=\"auto, (max-width: 1125px) 100vw, 1125px\" \/><\/p>\n<h3 id=\"5-trich-lap-nguon-cctl-40-va-trich-lap-cac-quy-theo-quy-dinh\">6. Tr\u00edch l\u1eadp ngu\u1ed3n CCTL (40%) v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh<\/h3>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong><strong>\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\n<li>H\u1ea1ch to\u00e1n:<br \/>\n\u2013 Tr\u00edch l\u1eadp CCTL: N\u1ee3 421\/C\u00f3 468<br \/>\n\u2013 Tr\u00edch l\u1eadp qu\u1ef9: N\u1ee3 421\/C\u00f3 431<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45101 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/13-1.png\" alt=\"\" width=\"964\" height=\"446\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/13-1.png 964w, \/2025\/wp-content\/uploads\/2025\/09\/13-1-300x139.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/13-1-768x355.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/13-1-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/13-1-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/13-1-100x46.png 100w\" sizes=\"auto, (max-width: 964px) 100vw, 964px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Theo TT 24\/2024\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 531 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5:\u00a0Ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 nh\u01b0: C\u00e1c kho\u1ea3n doanh thu v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, \u1ea5n ch\u1ec9,&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[975],"ht-kb-tag":[],"class_list":["post-33427","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33427","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\/33427\/revisions"}],"predecessor-version":[{"id":33491,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33427\/revisions\/33491"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33427"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33427"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}