{"id":7857,"date":"2026-03-17T21:16:28","date_gmt":"2026-03-18T04:16:28","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7857"},"modified":"2026-03-17T21:22:06","modified_gmt":"2026-03-18T04:22:06","slug":"luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/","title":{"rendered":"2025\ub144 12\uc6d4\uc5d0 \uc9c0\uae09\ub41c \uae09\uc5ec\ub97c 2026\ub144 1\uc6d4\uc5d0 \ubc1b\uc744 \uacbd\uc6b0 \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 12\uc6d4 \uae09\uc5ec \uc911 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ub41c \uae08\uc561\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub420\uae4c\uc694? \uc0c8\ub85c\uc6b4 \ubc95\ub960\uc5d0 \ub530\ub77c \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \uc815\ucc45\uc774 \ubcc0\uacbd\ub428\uc5d0 \ub530\ub77c \uc774\ub294 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uadfc\ub85c\uc790\ub4e4\uc5d0\uac8c \ud070 \uad00\uc2ec\uc0ac\uc785\ub2c8\ub2e4. \uc815\ud655\ud55c \uc138\uc728\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0 \uae30\uac04 \ub3d9\uc548 \uadfc\ub85c\uc790\uac00 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c\ub294 \uc138\uae08 \uacc4\uc0b0 \uc2dc\uc810\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uc6d0\uce59 \ubc0f \uacbd\uacfc \uaddc\uc815\uc5d0 \uae30\ubc18\ud55c \uc790\uc138\ud55c \ubd84\uc11d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Quy_dinh_hieu_luc_cua_Luat_Thue_thu_nhap_ca_nhan_moi\" >\uc0c8\ub85c\uc6b4 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\uc77c \uad00\ub828 \uaddc\uc815<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Nguyen_tac_xac_dinh_thoi_diem_tinh_thue_doi_voi_tien_luong\" >\uc784\uae08\uc5d0 \ub300\ud55c \uacfc\uc138 \uc2dc\uc810\uc744 \uacb0\uc815\ud558\ub294 \uc6d0\uce59.<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Bieu_thue_thu_nhap_ca_nhan_ap_dung_tu_nam_2026\" >2026\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728.<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Anh_huong_doi_voi_doanh_nghiep_va_nguoi_lao_dong\" >\uae30\uc5c5\uacfc \uadfc\ub85c\uc790\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Mot_so_tinh_huong_thuong_gap_khi_chi_tra_luong_dau_nam\" >\uc5f0\ucd08\uc5d0 \uae09\uc5ec\ub97c \uc9c0\uae09\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uba87 \uac00\uc9c0 \uc0c1\ud669.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Thuong_Tet_chi_tra_cung_ky_luong_thang_12026\" >\uc124\ub0a0 \ubcf4\ub108\uc2a4\ub294 2026\ub144 1\uc6d4 \uae09\uc5ec\uc640 \ud568\uaed8 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Ap_dung_giam_tru_gia_canh\" >\uac1c\uc778 \uacf5\uc81c \uc801\uc6a9<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Tinh_sai_theo_bieu_thue_cu\" >\uc774\uc804 \uc138\uae08 \uacc4\uc0b0\ud45c\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/a><\/li><\/ul><\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Nguon_trich_dan_thong_tin\" >\uc815\ubcf4 \ucd9c\ucc98<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_hieu_luc_cua_Luat_Thue_thu_nhap_ca_nhan_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\uc77c \uad00\ub828 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7860\" aria-describedby=\"caption-attachment-7860\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7860\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg\" alt=\"Quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7860\" class=\"wp-caption-text\">\uc0c8\ub85c\uc6b4 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\uc77c \ubc0f 2026\ub144 1\uc6d4 \uc9c0\uae09\ub418\ub294 2025\ub144 12\uc6d4 \uae09\uc5ec\uc5d0 \ub300\ud55c \uacfc\uc138 \uacc4\uc0b0 \ubc29\ubc95 \uad00\ub828 \uaddc\uc815.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c109\/2025\/QH15\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \uad6d\ud68c\uc5d0\uc11c \uc81c\uc815\ub41c \uc774 \ubc95\uc740 \uc138\uc81c \uad6c\uc870\uc5d0 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc870\uc815 \uc0ac\ud56d\uc744 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc774 \ubc95\uc740 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub429\ub2c8\ub2e4. \ub2e4\ub9cc, \uac70\uc8fc\uc790 \uac1c\uc778\uc758 \uae09\uc5ec \uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uae30\uc900\uc758 \uacfc\uc138 \uc8fc\uae30\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud574 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 2026\ub144\uc5d0 \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc18c\ub4dd\uc774 \uc0c8\ub85c\uc6b4 \ubc95\ub960 \uccb4\uacc4\uc5d0 \ub530\ub77c \uc870\uc815\ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ub41c 2025\ub144 12\uc6d4 \uae09\uc5ec\uc5d0 \ub300\ud55c \uacfc\uc138 \ubc29\ubc95\uc744 \uacb0\uc815\ud558\ub824\uba74 \ub0a9\uc138\uc790\ub294 \uc774 \uacfc\uc138 \uae30\uac04 \uc870\uc815 \uaddc\uc815\uc744 \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_thoi_diem_tinh_thue_doi_voi_tien_luong\"><\/span><b>\uc784\uae08\uc5d0 \ub300\ud55c \uacfc\uc138 \uc2dc\uc810\uc744 \uacb0\uc815\ud558\ub294 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ub41c 2025\ub144 12\uc6d4 \uae09\uc5ec\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95\uc774\ub77c\ub294 \uc9c8\ubb38\uc5d0 \ub2f5\ud558\ub294 \ub370 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \uc694\uc18c \uc911 \ud558\ub098\ub294 \uacfc\uc138 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810\uc744 \uacb0\uc815\ud558\ub294 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uac1c\uc778 \uc18c\ub4dd\uc138\ubc95\uc740 \uc2e4\uc9c8\uc218\ub839 \uc6d0\uce59\uc744 \uc801\uc6a9\ud558\uc5ec, \uc18c\ub4dd\uc740 \uadfc\ub85c\uc790\uac00 \uc2e4\uc81c\ub85c \ub3c8\uc744 \uc218\ub839\ud55c \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ub429\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uc138\ubc95\uc5d0 \ub530\ub974\uba74 \uae09\uc5ec\uc5d0 \ub300\ud55c \uacfc\uc138 \uc2dc\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\ub4e4\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \uc2dc\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\ub4e4\uc774 \ud604\uae08\uc774\ub098 \uc740\ud589 \uc1a1\uae08\uc744 \ud1b5\ud574 \uc2e4\uc81c\ub85c \uc784\uae08\uc744 \ubc1b\ub294 \uc2dc\uc810.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae09\uc5ec\uac00 2025\ub144 12\uc6d4\uc5d0 \uc218\ud589\ud55c \uc5c5\ubb34\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\uc5c8\ub354\ub77c\ub3c4, \ud68c\uc0ac\uac00 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ud55c\ub2e4\uba74 \ud574\ub2f9 \uc18c\ub4dd\uc740 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. \uc989, 2025\ub144 12\uc6d4\uc5d0 \uacc4\uc0b0\ub418\uc5b4 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ub41c \uae09\uc5ec\uc5d0 \ub300\ud55c \uacfc\uc138 \ubc29\uc2dd\uc740 2026\ub144 \uc2e0\uaddc \uc138\ubc95\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. <\/span><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc774\ub97c \ucc38\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc5f0\ucd08 \uc138\uae08 \uc2e0\uace0 \uc808\ucc28\uac00 \uc6d0\ud65c\ud558\uac8c \uc9c4\ud589\ub418\ub824\uba74 \uc804\ubb38\uc131\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bieu_thue_thu_nhap_ca_nhan_ap_dung_tu_nam_2026\"><\/span><b>2026\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ub420 2025\ub144 12\uc6d4 \uae09\uc5ec\uac00 \uc0c8\ub85c\uc6b4 \uc138\uc728 \uccb4\uacc4\uc758 \uc801\uc6a9\uc744 \ubc1b\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub204\uc9c4\uc138 \uc81c\ub3c4\uac00 7\ub2e8\uacc4\uc5d0\uc11c 5\ub2e8\uacc4\ub85c \uc870\uc815\ub418\uc5c8\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \ubcc0\uacbd\uc740 \uc138\uae08 \uacc4\uc0b0\uc744 \uac04\uc18c\ud654\ud558\uace0 \uc911\uc0b0\uce35 \ub0a9\uc138\uc790\uc758 \ubd80\ub2f4\uc744 \uc904\uc774\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uc138\uae08 \uacc4\uc0b0\ud45c\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc800\uc18c\ub4dd\uce35\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574 \ucd5c\uc800 \uc138\uc728\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\ub7ec \uc911\uac04 \uc138\uc728 \uad6c\uac04\uc744 \ud1b5\ud569\ud558\ub294 \uac83\uc740 \uacc4\uc0b0\uc744 \ub2e8\uc21c\ud654\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uac04 \uace0\uc18c\ub4dd\uc138\uc728 \uad6c\uac04\uc744 \uc5c6\uc560 \uc138\uae08 \uacc4\uc0b0 \ub2e8\uacc4\ub97c \uc904\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \uc870\uc815 \ub355\ubd84\uc5d0 \ub9ce\uc740 \uadfc\ub85c\uc790\ub4e4\uc774, \ud2b9\ud788 \uc77c\ubc18\uc801\uc778 \uc18c\ub4dd \uc218\uc900\uc5d0\uc11c, \uae30\uc874 \uc81c\ub3c4\ubcf4\ub2e4 \uc138\uae08\uc744 \ub35c \ub0b4\uac8c \ub420 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_doi_voi_doanh_nghiep_va_nguoi_lao_dong\"><\/span><b>\uae30\uc5c5\uacfc \uadfc\ub85c\uc790\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7859\" aria-describedby=\"caption-attachment-7859\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7859\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg\" alt=\"Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n bi\u1ebft g\u00ec v\u1ec1 l\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7859\" class=\"wp-caption-text\">2026\ub144 1\uc6d4(2025\ub144 12\uc6d4)\uc5d0 \uc9c0\uae09\ub418\ub294 \uae09\uc5ec\uc5d0 \ub300\ud55c \uacfc\uc138 \ubc29\uc2dd\uc5d0 \ub300\ud574 \uae30\uc5c5\uacfc \uc9c1\uc6d0\uc740 \ubb34\uc5c7\uc744 \uc54c\uc544\uc57c \ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 12\uc6d4 \uae09\uc5ec\ub97c 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ud560 \ub54c \uc62c\ubc14\ub978 \uc138\uc728\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc740 \ubc95\ub960 \uc900\uc218\uc640 \uad00\ub828\ub41c \ubb38\uc81c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5 \ub0b4 \uae09\uc5ec \uad00\ub9ac\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \uacbd\uc6b0 \ub2e4\uc74c\uacfc \uac19\uc740 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc900\ube44 \ub2e8\uacc4\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uc138\uae08 \uccb4\uacc4\ub97c \ubc18\uc601\ud558\uc5ec \uae09\uc5ec \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc640 \uc138\uae08 \uacf5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c8\ud574 \uccab \uae09\uc5ec \uc9c0\uae09 \uc2dc \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd \ubcc0\uacbd \uc0ac\ud56d\uc744 \uba85\ud655\ud558\uac8c \uc54c\ub824\uc8fc\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uac10\uc0ac\ub97c \uc6a9\uc774\ud558\uac8c \ud558\uae30 \uc704\ud574 2025\ub144 \uc9c0\uae09\uc561\uacfc 2026\ub144 \uc9c0\uae09\uc561\uc5d0 \ub300\ud55c \uc9c0\uae09 \uc99d\ube59 \uc11c\ub958\ub97c \ubcc4\ub3c4\ub85c \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790\ub4e4\uc5d0\uac8c \uc788\uc5b4 \uc0c8\ub85c\uc6b4 \uc138\uc81c \uac1c\ud3b8\uc740 \ud2b9\ud788 \uacf5\uc81c \ubc0f \uc138\uc728 \uad6c\uac04 \uad6c\uc870\uac00 \ub354\uc6b1 \uc720\ub9ac\ud55c \ubc29\ud5a5\uc73c\ub85c \uc870\uc815\ub420 \uacbd\uc6b0 \uc2e4\uc9c8 \uc18c\ub4dd \uc99d\uac00\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_tinh_huong_thuong_gap_khi_chi_tra_luong_dau_nam\"><\/span><b>\uc5f0\ucd08\uc5d0 \uae09\uc5ec\ub97c \uc9c0\uae09\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uba87 \uac00\uc9c0 \uc0c1\ud669.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c 2025\ub144 12\uc6d4\uc5d0 \ub300\ud55c 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ub41c \uae09\uc5ec\uc5d0 \ub300\ud55c \uacfc\uc138 \ubc29\ubc95\uc744 \uacb0\uc815\ud560 \ub54c \uae30\uc5c5\uc740 \uba87 \uac00\uc9c0 \ud2b9\ubcc4\ud55c \uacbd\uc6b0\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuong_Tet_chi_tra_cung_ky_luong_thang_12026\"><\/span><b>\uc124\ub0a0 \ubcf4\ub108\uc2a4\ub294 2026\ub144 1\uc6d4 \uae09\uc5ec\uc640 \ud568\uaed8 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\ub108\uc2a4\uac00 2026\ub144 1\uc6d4 \uae09\uc5ec\uc640 \ub3d9\uc2dc\uc5d0 \uc9c0\uae09\ub420 \uacbd\uc6b0, \ud574\ub2f9 \uc18c\ub4dd \ub610\ud55c \uc0c8\ub85c\uc6b4 5\ub2e8\uacc4 \uc138\uc728 \uccb4\uacc4\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_giam_tru_gia_canh\"><\/span><b>\uac1c\uc778 \uacf5\uc81c \uc801\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8\uc778\uacfc \ubd80\uc591\uac00\uc871\uc5d0 \ub300\ud55c \uacf5\uc81c\uc561\uc740 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_sai_theo_bieu_thue_cu\"><\/span><b>\uc774\uc804 \uc138\uae08 \uacc4\uc0b0\ud45c\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0 \uc624\ub958\uac00 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uac00 \uc2e4\uc218\ub85c \uad6c 7\ub2e8\uacc4 \uc138\uc728\ud45c\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \uacf5\uc81c\ud55c \uacbd\uc6b0, \ucd08\uacfc \uacf5\uc81c\ub41c \uc138\uae08\uc744 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \ud658\uae09\ud558\uae30 \uc704\ud574 \uc870\uc815\uc744 \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, 2025\ub144 12\uc6d4 \uae09\uc5ec\ub97c 2026\ub144 1\uc6d4\uc5d0 \uc9c0\uae09\ud560 \uacbd\uc6b0 \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud574\uc57c \ud560\uae4c\uc694? \uacb0\uc815\uc801\uc778 \uc694\uc18c\ub294 \uadfc\ubb34\uc6d4\uc774 \uc544\ub2c8\ub77c \uc18c\ub4dd \uc9c0\uae09 \uc2dc\uc810\uc785\ub2c8\ub2e4. 2026\ub144\uc5d0 \uc9c0\uae09\ub418\ubbc0\ub85c \ud604\ud589\ubc95\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc6d0\uce59\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \uacf5\uc81c \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uace0 \uc138\uc81c \uac1c\ud601 \uae30\uac04 \ub3d9\uc548 \uc9c1\uc6d0\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc758\uc801\uc808\ud55c \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc774 \ud544\uc694\ud558\uc2dc\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20\ub294 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \uac80\ud1a0\ud569\ub2c8\ub2e4: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c \uc528<\/span><\/a><span style=\"font-weight: 400;\"> - Man\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uba70, \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_trich_dan_thong_tin\"><\/span><b>\uc815\ubcf4 \ucd9c\ucc98<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae30\uc0ac\ub294 \uacf5\uc2dd\uc801\uc778 \ubc95\uc801 \uadfc\uac70\uc5d0 \ub530\ub77c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c109\/2025\/QH15\ud638\ub294 2025\ub144 12\uc6d4 10\uc77c\uc5d0 \uacf5\ud3ec\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc81c04\/2007\/QH12\ud638 \ubc0f \uad00\ub828 \uac1c\uc815 \ubc0f \ucd94\uac00 \uc0ac\ud56d.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? L\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) b\u01b0\u1edbc sang giai \u0111o\u1ea1n thay \u0111\u1ed5i theo lu\u1eadt m\u1edbi. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7857"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7857\/revisions"}],"predecessor-version":[{"id":7864,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7857\/revisions\/7864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7858"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}