{"id":9064,"date":"2026-06-30T10:06:26","date_gmt":"2026-06-30T03:06:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9064"},"modified":"2026-06-30T10:06:26","modified_gmt":"2026-06-30T03:06:26","slug":"hach-toan-lai-cham-nop-bhxh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/","title":{"rendered":"\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5ef6\u6ede\u5229\u606f\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3001\u4f1a\u8a08\u58eb\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi ph\u00e1t sinh t\u00ecnh tr\u1ea1ng ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf ho\u1eb7c b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, kho\u1ea3n l\u00e3i ch\u1eadm \u0111\u00f3ng n\u00e0y c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng BHXH ngo\u00e0i vi\u1ec7c ph\u1ea3i truy \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n ti\u1ec1n t\u00ednh theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n v\u00e0 th\u1eddi gian ch\u1eadm \u0111\u00f3ng. V\u00ec v\u1eady, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch t\u00ednh c\u0169ng nh\u01b0 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u00fang t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/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\">M\u1ee5c l\u1ee5c<\/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\/ja\/hach-toan-lai-cham-nop-bhxh\/#Lai_cham_nop_BHXH_la_gi\" >L\u00e3i ch\u1eadm n\u1ed9p BHXH l\u00e0 g\u00ec?<\/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\/ja\/hach-toan-lai-cham-nop-bhxh\/#Muc_phat_khi_doanh_nghiep_cham_dong_bao_hiem_xa_hoi\" >M\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/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\/ja\/hach-toan-lai-cham-nop-bhxh\/#Cach_tinh_lai_cham_nop_BHXH_moi_nhat\" >C\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p BHXH m\u1edbi nh\u1ea5t<\/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\/ja\/hach-toan-lai-cham-nop-bhxh\/#Hach_toan_lai_cham_nop_BHXH_vao_tai_khoan_nao\" >H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Vi_du_hach_toan_lai_cham_nop_BHXH_thuc_te\" >V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH th\u1ef1c t\u1ebf<\/a><\/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\/ja\/hach-toan-lai-cham-nop-bhxh\/#Lai_cham_nop_BHXH_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/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\/ja\/hach-toan-lai-cham-nop-bhxh\/#i\" >\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Nhung_luu_y_khi_hach_toan_lai_cham_nop_BHXH\" >Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Giai_dap_thac_mac_ve_hach_toan_lai_cham_nop_BHXH\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Lai_cham_nop_BHXH_co_hach_toan_chung_voi_tien_BHXH_phai_dong_hang_thang_khong\" >L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 h\u1ea1ch to\u00e1n chung v\u1edbi ti\u1ec1n BHXH ph\u1ea3i \u0111\u00f3ng h\u00e0ng th\u00e1ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Lai_cham_dong_BHXH_duoc_tinh_tu_thoi_diem_nao\" >L\u00e3i ch\u1eadm \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Lai_cham_nop_BHXH_co_duoc_dua_vao_chi_phi_quan_ly_doanh_nghiep_khong\" >L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-lai-cham-nop-bhxh\/#Hach_toan_lai_cham_nop_BHXH_nhung_quen_loai_khi_quyet_toan_thue_TNDN_co_bi_anh_huong_khong\" >H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH nh\u01b0ng qu\u00ean lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_cham_nop_BHXH_la_gi\"><\/span><b>L\u00e3i ch\u1eadm n\u1ed9p BHXH l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e3i ch\u1eadm n\u1ed9p BHXH l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 th\u00eam khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh. Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n BHXH, BHTN ch\u1eadm \u0111\u00f3ng v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u00f4ng th\u01b0\u1eddng m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh do h\u00e0nh vi ch\u1eadm th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\"> kho\u1ea3n 1 \u0110i\u1ec1u 40 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, khi doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, ngo\u00e0i vi\u1ec7c ph\u1ea3i \u0111\u00f3ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n ti\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c t\u00ednh: 0.03%\/ng\u00e0y<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u00ednh: S\u1ed1 ti\u1ec1n BHXH, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) ch\u1eadm \u0111\u00f3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u00ednh: S\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng th\u1ef1c t\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung v\u00e0o qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_khi_doanh_nghiep_cham_dong_bao_hiem_xa_hoi\"><\/span><b>M\u1ee9c ph\u1ea1t khi doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9067\" aria-describedby=\"caption-attachment-9067\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9067\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-va-muc-phat-doanh-nghiep-cham-dong.jpg\" alt=\"H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0 m\u1ee9c ph\u1ea1t doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-va-muc-phat-doanh-nghiep-cham-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-va-muc-phat-doanh-nghiep-cham-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-va-muc-phat-doanh-nghiep-cham-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-va-muc-phat-doanh-nghiep-cham-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-va-muc-phat-doanh-nghiep-cham-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9067\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0 m\u1ee9c ph\u1ea1t doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh kho\u1ea3n ti\u1ec1n l\u00e3i ph\u00e1t sinh, doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng BHXH c\u00f2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-12-2022-ND-CP-xu-phat-vi-pham-hanh-chinh-lao-dong-bao-hiem-nguoi-lam-viec-nuoc-ngoai-479312.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP<\/a><\/span><\/strong>, c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHTN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng BHXH v\u00e0 BHTN b\u1eaft bu\u1ed9c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00e0nh vi vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c x\u1eed ph\u1ea1t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm \u0111\u00f3ng BHXH, BHTN; \u0111\u00f3ng kh\u00f4ng \u0111\u00fang m\u1ee9c; \u0111\u00f3ng thi\u1ebfu s\u1ed1 ng\u01b0\u1eddi tham gia; chi\u1ebfm d\u1ee5ng ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 12% &#8211; 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n, t\u1ed1i \u0111a 75 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00f3ng BHXH, BHTN cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 18% &#8211; 20% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng, t\u1ed1i \u0111a 75 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ed1n \u0111\u00f3ng BHXH, BHTN ho\u1eb7c l\u00e0m sai l\u1ec7ch h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u0111\u00f3ng th\u1ea5p h\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 50 &#8211; 75 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng BHXH kh\u00f4ng ch\u1ec9 ph\u1ea3i ch\u1ecbu kho\u1ea3n l\u00e3i ph\u00e1t sinh m\u00e0 c\u00f2n c\u00f3 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Ngo\u00e0i ra, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i truy \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m c\u00f2n thi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_lai_cham_nop_BHXH_moi_nhat\"><\/span><b>C\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p BHXH m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u1ea7n n\u1ed9p, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/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;\">Ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p BHXH = S\u1ed1 ti\u1ec1n BHXH ch\u1eadm \u0111\u00f3ng x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p A ch\u1eadm \u0111\u00f3ng BHXH s\u1ed1 ti\u1ec1n 100.000.000 \u0111\u1ed3ng trong 30 ng\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, s\u1ed1 ti\u1ec1n l\u00e3i ph\u1ea3i n\u1ed9p:<\/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;\">Ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p BHXH = 100.000.000 x 0.03% x 30 ng\u00e0y = 900.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ngo\u00e0i kho\u1ea3n ti\u1ec1n BHXH c\u00f2n thi\u1ebfu 100 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam 900.000 \u0111\u1ed3ng ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c kho\u1ea3n l\u00e3i n\u00e0y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_lai_cham_nop_BHXH_vao_tai_khoan_nao\"><\/span><b>H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9066\" aria-describedby=\"caption-attachment-9066\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9066\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-vao-tai-khoan-nao.jpg\" alt=\"H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-vao-tai-khoan-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-vao-tai-khoan-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-vao-tai-khoan-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-vao-tai-khoan-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-lai-cham-nop-BHXH-vao-tai-khoan-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9066\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, l\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do vi ph\u1ea1m ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH, k\u1ebf to\u00e1n ghi nh\u1eadn kho\u1ea3n ti\u1ec1n n\u00e0y v\u00e0o TK 811 (Chi ph\u00ed kh\u00e1c) \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n chi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, ghi nh\u1eadn l\u00e3i ch\u1eadm n\u1ed9p ph\u1ea3i tr\u1ea3:<\/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 811 &#8211; Chi ph\u00ed kh\u00e1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH:<\/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 3388 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112 &#8211; Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ri\u00eang kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do ch\u1eadm \u0111\u00f3ng BHXH, tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c chi ph\u00ed b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng h\u00e0ng th\u00e1ng.\u00a0<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/\">H\u1ea1ch to\u00e1n thu\u1ebf BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_hach_toan_lai_cham_nop_BHXH_thuc_te\"><\/span><b>V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u1ea3i n\u1ed9p kho\u1ea3n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH l\u00e0 5.000.000 \u0111\u1ed3ng. K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n:<\/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>B\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811: 5.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3388: 5.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khi chuy\u1ec3n kho\u1ea3n n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3388: 5.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112: 5.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh nghi\u1ec7p v\u1ee5, kho\u1ea3n l\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_cham_nop_BHXH_co_duoc_tinh_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9065\" aria-describedby=\"caption-attachment-9065\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9065\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Lai-cham-nop-BHXH-co-duoc-tinh-vao-chi-phi-duoc-tru-thue-TNDN-va-hach-toan-lai-cham-nop-BHXH.jpg\" alt=\"L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN v\u00e0 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Lai-cham-nop-BHXH-co-duoc-tinh-vao-chi-phi-duoc-tru-thue-TNDN-va-hach-toan-lai-cham-nop-BHXH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Lai-cham-nop-BHXH-co-duoc-tinh-vao-chi-phi-duoc-tru-thue-TNDN-va-hach-toan-lai-cham-nop-BHXH-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Lai-cham-nop-BHXH-co-duoc-tinh-vao-chi-phi-duoc-tru-thue-TNDN-va-hach-toan-lai-cham-nop-BHXH-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Lai-cham-nop-BHXH-co-duoc-tinh-vao-chi-phi-duoc-tru-thue-TNDN-va-hach-toan-lai-cham-nop-BHXH-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Lai-cham-nop-BHXH-co-duoc-tinh-vao-chi-phi-duoc-tru-thue-TNDN-va-hach-toan-lai-cham-nop-BHXH-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9065\" class=\"wp-caption-text\">L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN v\u00e0 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"i\"><\/span><b>\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p th\u01b0\u1eddng quan t\u00e2m khi h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH l\u00e0 kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN, kho\u1ea3n l\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n chi do vi ph\u1ea1m h\u00e0nh ch\u00ednh, kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i kho\u1ea3n chi ph\u00ed n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i ch\u1ec9 ti\u00eau B4 (C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u00ecnh tr\u1ea1ng ghi nh\u1eadn sai chi ph\u00ed d\u1eabn \u0111\u1ebfn sai l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<blockquote><p><b>T\u00ecm hi\u1ec3u th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/hach-toan-bhxh-giam-doc\/\">H\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_hach_toan_lai_cham_nop_BHXH\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p l\u00e3i ch\u1eadm \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang kho\u1ea3n l\u00e3i ch\u1eadm \u0111\u00f3ng v\u1edbi kho\u1ea3n BHXH ph\u1ea3i \u0111\u00f3ng h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan BHXH l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0a kho\u1ea3n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 li\u1ec7u gi\u1eefa ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 chi ti\u1ebft TK 3388 v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m so\u00e1t t\u1ed1t nghi\u1ec7p v\u1ee5 n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan BHXH ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t trong qu\u00e1 tr\u00ecnh ghi nh\u1eadn nghi\u1ec7p v\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 x\u1eed l\u00fd s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh theo \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m. Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u1ea3i truy \u0111\u00f3ng ph\u1ea7n BHXH c\u00f2n thi\u1ebfu m\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n ti\u1ec1n t\u00ednh theo m\u1ee9c 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n v\u00e0 th\u1eddi gian ch\u1eadm \u0111\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ecbnh kho\u1ea3n v\u00e0o TK 811 v\u00e0 TK 3388, \u0111\u1ed3ng th\u1eddi lo\u1ea1i kho\u1ea3n chi n\u00e0y kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd chi ph\u00ed, h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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>Email:<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/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;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_hach_toan_lai_cham_nop_BHXH\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lai_cham_nop_BHXH_co_hach_toan_chung_voi_tien_BHXH_phai_dong_hang_thang_khong\"><\/span>L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 h\u1ea1ch to\u00e1n chung v\u1edbi ti\u1ec1n BHXH ph\u1ea3i \u0111\u00f3ng h\u00e0ng th\u00e1ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa: Kho\u1ea3n BHXH, BHYT, BHTN ph\u1ea3i \u0111\u00f3ng theo ngh\u0129a v\u1ee5 \u0111\u1ecbnh k\u1ef3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 Kho\u1ea3n l\u00e3i ph\u00e1t sinh do ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m. Ti\u1ec1n b\u1ea3o hi\u1ec3m th\u01b0\u1eddng \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn TK 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c), trong khi h\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH c\u1ea7n ghi nh\u1eadn ri\u00eang v\u00e0o TK 811 \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n chi ph\u00ed ph\u00e1t sinh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lai_cham_dong_BHXH_duoc_tinh_tu_thoi_diem_nao\"><\/span>L\u00e3i ch\u1eadm \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tL\u00e3i ch\u1eadm \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh \u0111\u1ebfn ng\u00e0y doanh nghi\u1ec7p th\u1ef1c t\u1ebf n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lai_cham_nop_BHXH_co_duoc_dua_vao_chi_phi_quan_ly_doanh_nghiep_khong\"><\/span>L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. M\u1eb7c d\u00f9 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p nh\u01b0ng l\u00e3i ch\u1eadm n\u1ed9p BHXH kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh th\u00f4ng th\u01b0\u1eddng. Do \u0111\u00f3, kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 811 (Chi ph\u00ed kh\u00e1c), kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hach_toan_lai_cham_nop_BHXH_nhung_quen_loai_khi_quyet_toan_thue_TNDN_co_bi_anh_huong_khong\"><\/span>H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p BHXH nh\u01b0ng qu\u00ean lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 ghi nh\u1eadn kho\u1ea3n l\u00e3i ch\u1eadm n\u1ed9p BHXH v\u00e0o chi ph\u00ed k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n thu\u1ebf TNDN th\u00ec c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n lo\u1ea1i kho\u1ea3n chi ph\u00ed n\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau B4 (C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) tr\u00ean m\u1eabu 03\/TNDN.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e3i ch\u1eadm n\u1ed9p BHXH c\u00f3 h\u1ea1ch to\u00e1n chung v\u1edbi ti\u1ec1n BHXH ph\u1ea3i \u0111\u00f3ng h\u00e0ng th\u00e1ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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Kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, kho\u1ea3n l\u00e3i ch\u1eadm \u0111\u00f3ng n\u00e0y c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng BHXH ngo\u00e0i vi\u1ec7c ph\u1ea3i truy \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n ti\u1ec1n t\u00ednh theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n v\u00e0 th\u1eddi gian ch\u1eadm [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=9064"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9064\/revisions"}],"predecessor-version":[{"id":9069,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9064\/revisions\/9069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9068"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}