{"id":7598,"date":"2026-02-25T19:11:42","date_gmt":"2026-02-26T02:11:42","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7598"},"modified":"2026-02-25T21:25:53","modified_gmt":"2026-02-26T04:25:53","slug":"cach-ghi-nhan-dat-thue-tra-tien-hang-nam","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/","title":{"rendered":"Is land leased with annual payments considered a fixed asset?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Land lease payments made annually are essentially periodic land use fees, not investments that create assets for long-term ownership by the enterprise. Therefore, the enterprise is not allowed to increase the original cost of fixed assets for the portion of land leased with annual payments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Circular 45\/2013\/TT-BTC and its amendments such as Circular 147\/2016\/TT-BTC and Circular 28\/2017\/TT-BTC, land use rights can only be recognized as intangible fixed assets when the enterprise has stable, long-term land use rights or when they are legally transferred.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1uLAD3UK0ZGX6n7bsHgqKz202tpCJq3i9\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\" >Distinguish between different forms of land use and how to record them in accounting.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\" >Accounting for annual land lease payments during the investment phase.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\" >Principles of fixed asset management in enterprises<\/a><\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\" >Classification of fixed assets by purpose of use.<\/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\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_huu_hinh\" >Tangible fixed assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Tai_san_co_dinh_vo_hinh\" >Intangible fixed assets<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#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-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cach-ghi-nhan-dat-thue-tra-tien-hang-nam\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_cac_hinh_thuc_su_dung_dat_va_cach_ghi_nhan_ke_toan\"><\/span><b>Distinguish between different forms of land use and how to record them in accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To accurately determine whether land leased with annual payments is recognized as a fixed asset, businesses need to compare this form of land use with other methods of land use as stipulated by current laws. Each form (land allocation, transfer, lump-sum lease, annual lease, etc.) will have completely different accounting methods and expense treatment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The table below helps businesses clearly distinguish between different forms of land use and their corresponding accounting methods, thereby avoiding errors in recording the original cost of fixed assets and determining deductible expenses when settling taxes.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Distinguish between different forms of land use and how to record them in accounting.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 46.8687%;\"><b>Land use patterns<\/b><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><b>Recorded as intangible assets.<\/b><\/td>\n<td style=\"text-align: center; width: 28.8889%;\"><b>Accounting<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">The State allocates land with payment for land use rights.<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">Increase the original cost of intangible fixed assets.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">Receive legal transfer of land use rights.<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">Increase the original cost of intangible fixed assets.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">Land lease with annual payments.<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">Accounting for expenses during the period<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 46.8687%;\"><span style=\"font-weight: 400;\">Land leased with a one-time payment (not eligible for recognition as a fixed asset)<\/span><\/td>\n<td style=\"text-align: center; width: 23.4343%;\"><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<td style=\"width: 28.8889%;\"><span style=\"font-weight: 400;\">Gradually allocate to costs.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In the case of land leases with annual payments, businesses are only paying rent for each period of use, not establishing long-term ownership. Therefore, this expense does not meet the criteria for recognition as an intangible fixed asset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the data is recorded incorrectly, the business may:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect depreciation calculation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misrepresenting deductible expenses during tax settlement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable income was adjusted upwards during an audit.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thue_dat_tra_hang_nam_trong_giai_doan_dau_tu\"><\/span><b>Accounting for annual land lease payments during the investment phase.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A common mistake made by businesses that are in the process of implementing or constructing a project is to include land lease costs in the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 242 \u2013 Prepaid Expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 154 \u2013 Work-in-progress production costs<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, according to point d, clause 2, Article 4 of Circular 45\/2013\/TT-BTC, annual land lease payments must be immediately recorded as production and business expenses in the period in which they arise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the instructions in Official Letter 85722\/CT-TTHT, it is clearly stated:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;In cases where land is leased with annual payments, the amount payable is included in the corresponding business expenses for each year.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is not permitted to capitalize on the value of construction works on the land.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It cannot be left pending for allocation over multiple years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not to be added to the original cost of factory or office buildings.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even if the project has not yet generated revenue, the land lease fee must still be recognized as an expense for that period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adherence to this principle helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately reflecting the nature of cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid making retrospective adjustments during audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize the risk of expenses being disallowed during tax settlement.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_quan_ly_tai_san_co_dinh_trong_doanh_nghiep\"><\/span><b>Principles of fixed asset management in enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Although land leased on an annual payment basis is not recognized as a fixed asset, businesses are still required to manage the asset in accordance with general regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure that asset accounting is carried out consistently, transparently, and in accordance with legal regulations, businesses need to fully comply with the principles of asset management and monitoring as stipulated in Article 5 of Circular 45\/2013\/TT-BTC. These principles not only help to tightly control asset records, values, and usage status, but also serve as an important basis for conducting inventories, tax settlements, or working with auditors. The specific details are summarized in the table below:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Principles of asset management and tracking.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Request to be performed<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">We have all the necessary contracts, invoices, and handover documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Track value<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Record the original cost, accumulated depreciation, and remaining value.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Assets awaiting liquidation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Depreciation still needs to be managed and accounted for.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The asset has been fully depreciated.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If still in use, it must be monitored.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Businesses should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a separate file for each property.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Numbering and clear classification<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct periodic inventory<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track price fluctuations year by year.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_tai_san_co_dinh_theo_muc_dich_su_dung\"><\/span><b>Classification of fixed assets by purpose of use.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Clause 1, Article 6 of Circular 45\/2013\/TT-BTC, fixed assets in enterprises are divided into two main groups (excluding land leased with annual payments):<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_huu_hinh\"><\/span><b>Tangible fixed assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tangible fixed assets are assets with a specific physical form that businesses can see, inventory, and directly participate in production and business activities. Correctly classifying these assets helps accountants accurately determine the original cost, depreciation period, and appropriate management methods. Specifically, the group of tangible fixed assets includes the following types:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Houses, buildings<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Machinery, production lines<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transportation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management device<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perennial trees, working livestock.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_vo_hinh\"><\/span><b>Intangible fixed assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Intangible fixed assets are assets that do not have a specific physical form but provide long-term economic benefits to the business and fully meet the recognition criteria as stipulated in Circular 45\/2013\/TT-BTC. Unlike land leased with annual payments (which is only recognized as an expense in the current period), this group of assets usually arises from legal ownership or exploitation rights with stable, long-term value. Specifically, intangible fixed assets in businesses typically include the following types:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Land use rights are eligible for recognition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Publishing rights, copyright<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Patents, trademarks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trade secrets.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Proper classification from the outset will help businesses avoid errors in depreciation calculation and determine eligible expenses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Land leased on an annual payment basis is not an intangible fixed asset but rather a recurring expense. Businesses are required to directly account for this expense in their annual production and business costs; it cannot be deferred, capitalized, or added to the asset&#039;s original cost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accurately identifying the nature of this expense not only helps financial statements reflect the true financial situation but also protects the business from risks during tax audits and inspections.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure that the accounting system always operates in accordance with regulations and is up-to-date with the latest legal changes in 2026, businesses should proactively review their accounting processes or seek solutions from others. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">professional accounting services<\/span><\/a><span style=\"font-weight: 400;\">A system that records correctly from the outset will significantly save on adjustment costs and minimize tax risks later on.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/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\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p theo h\u00ecnh th\u1ee9c tr\u1ea3 h\u00e0ng n\u0103m v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng \u0111\u1ea5t theo k\u1ef3, kh\u00f4ng ph\u1ea3i kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu l\u00e2u d\u00e0i c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7598","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\/7598","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=7598"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7598\/revisions"}],"predecessor-version":[{"id":7607,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7598\/revisions\/7607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7599"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}