{"id":10067,"date":"2026-09-28T09:52:14","date_gmt":"2026-09-28T02:52:14","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10067"},"modified":"2026-09-28T10:00:03","modified_gmt":"2026-09-28T03:00:03","slug":"hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/","title":{"rendered":"H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng quen thu\u1ed9c nh\u01b0ng l\u1ea1i d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh 2026, khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">Decree 320\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh l\u1ea1i kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Ch\u1ec9 c\u1ea7n ghi nh\u1ea7m m\u1ed9t kho\u1ea3n chi ngh\u1ec9 m\u00e1t t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd, ho\u1eb7c \u0111\u1ec3 chi ph\u00fac l\u1ee3i v\u01b0\u1ee3t 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 truy thu thu\u1ebf. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 353, 11 b\u00fat to\u00e1n chu\u1ea9n, m\u1ee9c tr\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00e1c sai s\u00f3t c\u1ea7n tr\u00e1nh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Vi_sao_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien_can_lam_lai_tu_nam_2026\" >V\u00ec sao h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean c\u1ea7n l\u00e0m l\u1ea1i t\u1eeb n\u0103m 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Thong_tu_992025TT-BTC_thay_doi_nen_tang_ghi_so\" >Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay \u0111\u1ed5i n\u1ec1n t\u1ea3ng ghi s\u1ed5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Hai_dong_tien_phuc_loi_ke_toan_hay_nham_lan\" >Hai d\u00f2ng ti\u1ec1n ph\u00fac l\u1ee3i k\u1ebf to\u00e1n hay nh\u1ea7m l\u1eabn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Tai_khoan_353_va_nguyen_tac_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien\" >T\u00e0i kho\u1ea3n 353 v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Ket_cau_Ben_No_Ben_Co_So_du_cua_TK_353\" >K\u1ebft c\u1ea5u B\u00ean N\u1ee3, B\u00ean C\u00f3, S\u1ed1 d\u01b0 c\u1ee7a TK 353<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#11_but_toan_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien_tu_quy_theo_Thong_tu_992025\" >11 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9 theo Th\u00f4ng t\u01b0 99\/2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Nhom_1_Trich_lap_quy\" >Nh\u00f3m 1: Tr\u00edch l\u1eadp qu\u1ef9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Nhom_2_Chi_quy_khen_thuong_phuc_loi\" >Nh\u00f3m 2: Chi qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Nhom_3_TSCD_hinh_thanh_tu_quy_phuc_loi\" >Nh\u00f3m 3: TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Nhom_4_Quy_thuong_ban_quan_ly_dieu_hanh\" >Nh\u00f3m 4: Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Muc_tran_doi_voi_cac_khoan_chi_phuc_loi_cho_nguoi_lao_dong_duoc_tinh_nhu_the_nao\" >M\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Huong_dan_tai_Cong_van_1523AGI-QLDN1_nam_2026\" >H\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1523\/AGI-QLDN1 n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Cach_xac_dinh_01_thang_luong_binh_quan_thuc_te\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Vi_du_thuc_te_ve_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Cau_hoi_thuong_gap_ve_hach_toan_khoan_chi_phuc_loi_cho_nhan_vien\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien_theo_Thong_tu_992025_dung_tai_khoan_nao\" >H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean theo Th\u00f4ng t\u01b0 99\/2025 d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Chi_phuc_loi_tu_quy_phuc_loi_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\" >Chi ph\u00fac l\u1ee3i t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Muc_tran_chi_phuc_loi_duoc_tru_khi_tinh_thue_TNDN_la_bao_nhieu\" >M\u1ee9c tr\u1ea7n chi ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Doanh_nghiep_hoat_dong_khong_du_12_thang_tinh_01_thang_luong_binh_quan_the_nao\" >Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng t\u00ednh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Chi_phuc_loi_co_can_ghi_trong_quy_che_chi_tieu_noi_bo_khong\" >Chi ph\u00fac l\u1ee3i c\u00f3 c\u1ea7n ghi trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#TSCD_mua_bang_quy_phuc_loi_co_duoc_trich_khau_hao_vao_chi_phi_khong\" >TSC\u0110 mua b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien\/#Thuong_cho_Ban_giam_doc_tu_quy_hach_toan_the_nao\" >Th\u01b0\u1edfng cho Ban gi\u00e1m \u0111\u1ed1c t\u1eeb qu\u1ef9 h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien_can_lam_lai_tu_nam_2026\"><\/span><b>V\u00ec sao h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean c\u1ea7n l\u00e0m l\u1ea1i t\u1eeb n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean l\u00e0 vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (ngh\u1ec9 m\u00e1t, hi\u1ebfu h\u1ef7, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n, kh\u00e1m ch\u1eefa b\u1ec7nh, h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp\u2026) v\u00e0o \u0111\u00fang ngu\u1ed3n, ho\u1eb7c chi t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf (TK 3532), ho\u1eb7c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, c\u00f9ng m\u1ed9t kho\u1ea3n chi du l\u1ecbch h\u00e8 cho nh\u00e2n vi\u00ean, k\u1ebf to\u00e1n c\u00f3 hai l\u1ef1a ch\u1ecdn h\u1ea1ch to\u00e1n v\u1edbi h\u1ec7 qu\u1ea3 thu\u1ebf ho\u00e0n to\u00e0n kh\u00e1c nhau. Ch\u1ecdn sai ngu\u1ed3n, doanh nghi\u1ec7p ho\u1eb7c m\u1ea5t quy\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed, ho\u1eb7c b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_thay_doi_nen_tang_ghi_so\"><\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay \u0111\u1ed5i n\u1ec1n t\u1ea3ng ghi s\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 353 v\u1ec1 qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 t\u00e0i kho\u1ea3n 353 theo Th\u00f4ng t\u01b0 99\/2025 ghi nh\u1eadn r\u00f5 <\/span><b>Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty<\/b><span style=\"font-weight: 400;\"> (TK 3534) song song v\u1edbi qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 qu\u1ef9 ph\u00fac l\u1ee3i. Doanh nghi\u1ec7p \u0111ang d\u00f9ng m\u1eabu s\u1ed5 v\u00e0 danh m\u1ee5c t\u00e0i kho\u1ea3n c\u0169 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_dong_tien_phuc_loi_ke_toan_hay_nham_lan\"><\/span><b>Hai d\u00f2ng ti\u1ec1n ph\u00fac l\u1ee3i k\u1ebf to\u00e1n hay nh\u1ea7m l\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean lu\u00f4n \u0111i theo m\u1ed9t trong hai d\u00f2ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi nh\u1eadn v\u00e0o chi ph\u00ed (TK 622, 627, 641, 642)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngu\u1ed3n h\u00ecnh th\u00e0nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN (TK 421)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng thu\u1ebf TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed, kh\u00f4ng tham gia t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 kh\u00f4ng v\u01b0\u1ee3t 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Base<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">R\u1ee7i ro khi sai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi qu\u00e1 s\u1ed1 d\u01b0 qu\u1ef9, d\u00f9ng qu\u1ef9 sai m\u1ee5c \u0111\u00edch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i ph\u1ea7n v\u01b0\u1ee3t tr\u1ea7n, truy thu thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 ranh gi\u1edbi n\u00e0y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean \u0111\u00fang ngay t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_353_va_nguyen_tac_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien\"><\/span><b>T\u00e0i kho\u1ea3n 353 v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p chi ph\u00fac l\u1ee3i t\u1eeb qu\u1ef9, to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 xoay quanh t\u00e0i kho\u1ea3n 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_cau_Ben_No_Ben_Co_So_du_cua_TK_353\"><\/span><b>K\u1ebft c\u1ea5u B\u00ean N\u1ee3, B\u00ean C\u00f3, S\u1ed1 d\u01b0 c\u1ee7a TK 353<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00ean N\u1ee3:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea TSC\u0110 ho\u1eb7c chuy\u1ec3n sang cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u ph\u00fac l\u1ee3i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u1ea5p d\u01b0\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u00ean C\u00f3:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/b><span style=\"font-weight: 400;\">S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i hi\u1ec7n c\u00f2n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ebft c\u1ea5u n\u00e0y c\u00f3 m\u1ed9t nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: <\/span><b>TK 353 l\u00e0 t\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n, s\u1ed1 d\u01b0 b\u00ecnh th\u01b0\u1eddng n\u1eb1m b\u00ean C\u00f3<\/b><span style=\"font-weight: 400;\">. Khi h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9, s\u1ed1 chi kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 qu\u1ef9 hi\u1ec7n c\u00f2n. Tr\u01b0\u1eddng h\u1ee3p chi v\u01b0\u1ee3t, c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u1ea1m tr\u00edch b\u1ed5 sung tr\u01b0\u1edbc khi chi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">04 t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ea7n ph\u00e2n bi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 3531 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng: D\u00f9ng \u0111\u1ec3 th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 3532 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i: D\u00f9ng chi tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n, ngh\u1ec9 m\u00e1t, v\u0103n h\u00f3a v\u0103n ngh\u1ec7, t\u1eeb thi\u1ec7n\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 3533 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u1ea7u t\u01b0 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111ang d\u00f9ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 3534 &#8211; Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty: D\u00f9ng th\u01b0\u1edfng cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n c\u1ea5p 2 quy\u1ebft \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c khi h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean, \u0111\u1eb7c bi\u1ec7t khi l\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"11_but_toan_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien_tu_quy_theo_Thong_tu_992025\"><\/span><b>11 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9 theo Th\u00f4ng t\u01b0 99\/2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10071\" aria-describedby=\"caption-attachment-10071\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10071\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/11-but-toan-hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-tu-quy-theo-Thong-tu-99.jpg\" alt=\"11 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9 theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/11-but-toan-hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-tu-quy-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/11-but-toan-hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-tu-quy-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/11-but-toan-hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-tu-quy-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/11-but-toan-hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-tu-quy-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/11-but-toan-hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-tu-quy-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10071\" class=\"wp-caption-text\">11 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9 theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u01b0\u1ee3c nh\u00f3m theo tr\u00ecnh t\u1ef1 nghi\u1ec7p v\u1ee5 \u0111\u1ec3 k\u1ebf to\u00e1n d\u1ec5 tra c\u1ee9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Trich_lap_quy\"><\/span><b>Nh\u00f3m 1: Tr\u00edch l\u1eadp qu\u1ef9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m khi t\u1ea1m tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 421 &#8211; L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m, x\u00e1c \u0111\u1ecbnh qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch th\u00eam, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 421 &#8211; L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Business note:<\/b><span style=\"font-weight: 400;\"> Ngu\u1ed3n tr\u00edch l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf, v\u00ec v\u1eady m\u1ecdi kho\u1ea3n chi t\u1eeb qu\u1ef9 sau \u0111\u00f3 \u0111\u1ec1u kh\u00f4ng \u0111i qua chi ph\u00ed v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Chi_quy_khen_thuong_phuc_loi\"><\/span><b>Nh\u00f3m 2: Chi qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u1ec3 chi tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n, chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 m\u00e1t, chi cho phong tr\u00e0o v\u0103n h\u00f3a, v\u0103n ngh\u1ec7 qu\u1ea7n ch\u00fang, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u00fat to\u00e1n xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean nh\u1ea5t khi h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9. V\u1edbi c\u00e1c chuy\u1ebfn ngh\u1ec9 m\u00e1t, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n \u0111\u1ecbnh r\u00f5 ngu\u1ed3n chi ngay t\u1eeb t\u1edd tr\u00ecnh. N\u1ebfu ch\u1ecdn ghi nh\u1eadn v\u00e0o chi ph\u00ed thay v\u00ec chi t\u1eeb qu\u1ef9, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-du-lich\/\"> h\u1ea1ch to\u00e1n chi ph\u00ed du l\u1ecbch<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh doanh thu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 511 \u2013 Revenue from sales and services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p t\u1eb7ng s\u1ea3n ph\u1ea9m t\u1ef1 s\u1ea3n xu\u1ea5t cho nh\u00e2n vi\u00ean d\u1ecbp l\u1ec5 t\u1ebft b\u1eb1ng ngu\u1ed3n qu\u1ef9. Doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p c\u1ea5p tr\u00ean c\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i doanh nghi\u1ec7p c\u1ea5p tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i doanh nghi\u1ec7p c\u1ea5p d\u01b0\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9ng qu\u1ef9 ph\u00fac l\u1ee3i \u1ee7ng h\u1ed9 c\u00e1c v\u00f9ng thi\u00ean tai, h\u1ecfa ho\u1ea1n, chi t\u1eeb thi\u1ec7n,&#8230; ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_TSCD_hinh_thanh_tu_quy_phuc_loi\"><\/span><b>Nh\u00f3m 3: TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 241, 331,&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3532 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3533 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3, t\u00ednh hao m\u00f2n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, s\u1eed d\u1ee5ng cho nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3533 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n nh\u1ea5n m\u1ea1nh:<\/b><span style=\"font-weight: 400;\"> T\u00e0i s\u1ea3n ph\u00fac l\u1ee3i (nh\u00e0 \u0103n t\u1eadp th\u1ec3, ph\u00f2ng t\u1eadp, nh\u00e0 v\u0103n h\u00f3a\u2026) \u0111\u01b0\u1ee3c t\u00ednh hao m\u00f2n ghi gi\u1ea3m TK 3533, kh\u00f4ng tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh. Ghi nh\u1ea7m hao m\u00f2n v\u00e0o TK 642 l\u00e0 l\u1ed7i l\u00e0m ph\u00e1t sinh chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi gi\u1ea3m TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3533 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 214 \u2013 Depreciation of Fixed Assets (depreciation value)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 334,&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 111, 112<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Quy_thuong_ban_quan_ly_dieu_hanh\"><\/span><b>Nh\u00f3m 4: Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c t\u1eeb Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty, ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3534 &#8211; Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tran_doi_voi_cac_khoan_chi_phuc_loi_cho_nguoi_lao_dong_duoc_tinh_nhu_the_nao\"><\/span><b>M\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10069\" aria-describedby=\"caption-attachment-10069\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10069\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-va-muc-tran-doi-voi-cac-khoan-chi-phuc-loi.jpg\" alt=\"H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean v\u00e0 m\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-va-muc-tran-doi-voi-cac-khoan-chi-phuc-loi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-va-muc-tran-doi-voi-cac-khoan-chi-phuc-loi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-va-muc-tran-doi-voi-cac-khoan-chi-phuc-loi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-va-muc-tran-doi-voi-cac-khoan-chi-phuc-loi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-khoan-chi-phi-phuc-loi-cho-nhan-vien-va-muc-tran-doi-voi-cac-khoan-chi-phuc-loi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10069\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean v\u00e0 m\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng tr\u00edch l\u1eadp qu\u1ef9 ph\u00fac l\u1ee3i, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c doanh nghi\u1ec7p \u0111ang l\u1ed7 l\u0169y k\u1ebf. Khi \u0111\u00f3, c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1eb3ng v\u00e0o chi ph\u00ed, v\u00ed d\u1ee5 N\u1ee3 TK 642 (ho\u1eb7c 622, 627, 641 t\u00f9y b\u1ed9 ph\u1eadn h\u01b0\u1edfng) \/ C\u00f3 TK 111, 112, 331.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed khi t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea3i ch\u1ecbu m\u1ee9c kh\u1ed1ng ch\u1ebf theo ph\u00e1p lu\u1eadt thu\u1ebf TNDN<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a, b, c kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c sau \u0111\u00e2y:<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> &#8230;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> &#8230;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\"> Kho\u1ea3n chi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Kho\u1ea3n 1, \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ph\u1ea7n chi cho c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf, bao g\u1ed3m: Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t; chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, d\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p chi b\u1ea3o hi\u1ec3m tai n\u1ea1n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh), b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean v\u00e0o chi ph\u00ed, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m so\u00e1t \u0111\u1ed3ng th\u1eddi hai l\u1edbp: <\/span><b>L\u1edbp \u0111i\u1ec1u ki\u1ec7n chung<\/b><span style=\"font-weight: 400;\"> (th\u1ef1c t\u1ebf ph\u00e1t sinh, \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 <\/span><b>l\u1edbp m\u1ee9c tr\u1ea7n<\/b><span style=\"font-weight: 400;\"> (t\u1ed5ng chi ph\u00fac l\u1ee3i kh\u00f4ng v\u01b0\u1ee3t 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c t\u1ea1i \u0111i\u1ec3m d kh\u00e1 r\u1ed9ng, bao g\u1ed3m c\u1ea3 chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh. V\u1edbi nghi\u1ec7p v\u1ee5 kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3, anh\/ch\u1ecb n\u00ean xem th\u00eam h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-ven\/\"> h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u00e2n lo\u1ea1i \u0111\u00fang kho\u1ea3n chi n\u00e0o n\u1eb1m trong nh\u00f3m ph\u00fac l\u1ee3i ch\u1ecbu kh\u1ed1ng ch\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_tai_Cong_van_1523AGI-QLDN1_nam_2026\"><\/span><b>H\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1523\/AGI-QLDN1 n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 19\/6\/2026, Thu\u1ebf t\u1ec9nh An Giang ban h\u00e0nh C\u00f4ng v\u0103n 1523\/AGI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn v\u1ec1 n\u1ed9i dung n\u00e0y. Theo \u0111\u00f3, c\u01a1 quan thu\u1ebf n\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi cho c\u00e1c kho\u1ea3n mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u00e1c kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n th\u1ee9 ba l\u00e0 \u0111i\u1ec3m nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf s\u00f3t. M\u1ed9t kho\u1ea3n chi ph\u00fac l\u1ee3i d\u00f9 n\u1eb1m trong tr\u1ea7n 01 th\u00e1ng l\u01b0\u01a1ng, c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7, v\u1eabn c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i n\u1ebfu quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00f4ng ghi nh\u1eadn lo\u1ea1i chi \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_01_thang_luong_binh_quan_thuc_te\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn tr\u00ean, m\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>01 month&#039;s average actual salary paid during the tax year<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Actual wage fund<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c g\u1ecdn:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ea7n chi ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb = Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \/ S\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf trong n\u0103m<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n b\u1ecb lo\u1ea1i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n b\u1ecb lo\u1ea1i = T\u1ed5ng chi ph\u00fac l\u1ee3i ghi nh\u1eadn v\u00e0o chi ph\u00ed &#8211; Tr\u1ea7n chi ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed: C\u00f4ng ty B (th\u01b0\u01a1ng m\u1ea1i, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 12 th\u00e1ng n\u0103m 2026) c\u00f3 s\u1ed1 li\u1ec7u:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 \u0111\u1ebfn h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.4 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ngh\u1ec9 m\u00e1t th\u00e1ng 7\/2026 (ghi TK 642)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi hi\u1ebfu h\u1ef7, th\u0103m \u1ed1m ng\u01b0\u1eddi lao \u0111\u1ed9ng (ghi TK 642)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i d\u1ecbp T\u1ebft (ghi TK 642)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc t\u00ednh:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n = 2.400 \u00f7 12 = <\/span><b>200 million VND<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00fac l\u1ee3i ghi nh\u1eadn v\u00e0o chi ph\u00ed = 150 + 30 + 60 = <\/span><b>240 tri\u1ec7u \u0111\u1ed3ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t b\u1ecb lo\u1ea1i = 240 \u2212 200 = <\/span><b>40 tri\u1ec7u \u0111\u1ed3ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 40 tri\u1ec7u \u0111\u1ed3ng tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n chi t\u1eeb TK 3532 <\/span><b>kh\u00f4ng c\u1ed9ng v\u00e0o<\/b><span style=\"font-weight: 400;\"> ph\u00e9p t\u00ednh tr\u1ea7n v\u00ec kh\u00f4ng ph\u1ea3i chi ph\u00ed, kh\u00f4ng tham gia x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110\u1ecbnh kho\u1ea3n tham kh\u1ea3o:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ngh\u1ec9 m\u00e1t ghi v\u00e0o chi ph\u00ed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642: 150.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3532: 40.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111 and 112.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi quy\u1ebft to\u00e1n, C\u00f4ng ty B \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 40 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, s\u1ed1 thu\u1ebf ph\u00e1t sinh th\u00eam kho\u1ea3ng 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u1ecfng, vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u1ed3ng th\u1eddi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi v\u00e0 quy \u0111\u1ecbnh thu\u1ebf m\u1edbi l\u00e0 \u00e1p l\u1ef1c kh\u00f4ng nh\u1ecf. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\">outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t nghi\u1ec7p v\u1ee5 ph\u00fac l\u1ee3i tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean n\u0103m 2026 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n n\u1eafm v\u1eefng c\u00f9ng l\u00fac hai h\u1ec7 quy chi\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 quy \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532) h\u00ecnh th\u00e0nh t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u00ean kh\u00f4ng ph\u1ea3i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00fac l\u1ee3i ghi nh\u1eadn v\u00e0o chi ph\u00ed ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 m\u1ecdi kho\u1ea3n chi ph\u00fac l\u1ee3i \u0111\u1ec1u c\u1ea7n \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u00f9ng c\u0103n c\u1ee9 trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ef1a ch\u1ecdn \u0111\u00fang ngu\u1ed3n chi ngay t\u1eeb \u0111\u1ea7u n\u0103m s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba ch\u0103m lo t\u1ed1t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n m\u1ed9t \u0111\u1ed9i ng\u0169 \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u thi\u1ebft l\u1eadp quy ch\u1ebf, ghi s\u1ed5 \u0111\u1ebfn quy\u1ebft to\u00e1n,<strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 ph\u00fac l\u1ee3i c\u00f9ng anh\/ch\u1ecb tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 n\u0103m 2026.<\/p>\n<p><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_khoan_chi_phuc_loi_cho_nhan_vien\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_chi_phi_phuc_loi_cho_nhan_vien_theo_Thong_tu_992025_dung_tai_khoan_nao\"><\/span><b>H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean theo Th\u00f4ng t\u01b0 99\/2025 d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0N\u1ebfu chi t\u1eeb qu\u1ef9, s\u1eed d\u1ee5ng TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, c\u1ee5 th\u1ec3 TK 3532 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i. N\u1ebfu ghi nh\u1eadn v\u00e0o chi ph\u00ed, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1ed9 ph\u1eadn h\u01b0\u1edfng l\u1ee3i nh\u01b0 TK 622, 627, 641, 642.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_loi_tu_quy_phuc_loi_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span><b>Chi ph\u00fac l\u1ee3i t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN (N\u1ee3 TK 421\/C\u00f3 TK 353), n\u00ean kho\u1ea3n chi t\u1eeb qu\u1ef9 kh\u00f4ng ph\u1ea3i chi ph\u00ed v\u00e0 kh\u00f4ng tham gia x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tran_chi_phuc_loi_duoc_tru_khi_tinh_thue_TNDN_la_bao_nhieu\"><\/span><b>M\u1ee9c tr\u1ea7n chi ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, ph\u1ea7n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_hoat_dong_khong_du_12_thang_tinh_01_thang_luong_binh_quan_the_nao\"><\/span><b>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng t\u00ednh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ea5y qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_loi_co_can_ghi_trong_quy_che_chi_tieu_noi_bo_khong\"><\/span><b>Chi ph\u00fac l\u1ee3i c\u00f3 c\u1ea7n ghi trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1523\/AGI-QLDN1 n\u0103m 2026 c\u1ee7a Thu\u1ebf t\u1ec9nh An Giang, n\u1ed9i dung c\u00e1c kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TSCD_mua_bang_quy_phuc_loi_co_duoc_trich_khau_hao_vao_chi_phi_khong\"><\/span><b>TSC\u0110 mua b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u1ecbnh k\u1ef3 doanh nghi\u1ec7p t\u00ednh hao m\u00f2n v\u00e0 ghi N\u1ee3 TK 3533 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 \/ C\u00f3 TK 214 &#8211; Hao m\u00f2n TSC\u0110.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuong_cho_Ban_giam_doc_tu_quy_hach_toan_the_nao\"><\/span><b>Th\u01b0\u1edfng cho Ban gi\u00e1m \u0111\u1ed1c t\u1eeb qu\u1ef9 h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ch\u1ee7 s\u1edf h\u1eefu quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c t\u1eeb Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty, ghi N\u1ee3 TK 3534 \/ C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng quen thu\u1ed9c nh\u01b0ng l\u1ea1i d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh 2026, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh l\u1ea1i kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Ch\u1ec9 c\u1ea7n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10067"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10067\/revisions"}],"predecessor-version":[{"id":10075,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10067\/revisions\/10075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10068"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}