{"id":8066,"date":"2026-04-01T20:45:43","date_gmt":"2026-04-02T03:45:43","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8066"},"modified":"2026-04-01T20:45:43","modified_gmt":"2026-04-02T03:45:43","slug":"cong-van-so-1138-huong-dan-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/","title":{"rendered":"C\u00f4ng V\u0103n 1138\/KHH-QLDN3: H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf giai \u0111o\u1ea1n 2021-2030, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u s\u1ef1 chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. M\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng, mang t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf cho k\u1ebf to\u00e1n hi\u1ec7n nay l\u00e0 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-1138-khh-qldn3-2026-cua-thue-tinh-khanh-hoa-huong-dan-chinh-sach-thue-tncn-hoa-don-429544-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/a> <\/span><\/strong>do C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh ng\u00e0y 17\/03\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111i s\u00e2u v\u00e0o ph\u00e2n t\u00edch c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 1138\/KHH-QLDN3, gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Boi_canh_phap_ly_cua_Cong_van_1138KHH-QLDN3\" >B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Quy_dinh_thanh_toan_khong_dung_tien_mat_Nguong_05_trieu_dong_va_tac_dong_thuc_te\" >Quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: Ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng v\u00e0 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Dieu_kien_khau_tru_chi_phi_TNDN_tu_nam_2026\" >\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN t\u1eeb n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Cong_don_giao_dich_theo_Cong_van_1138KHH-QLDN3\" >C\u1ed9ng d\u1ed3n giao d\u1ecbch theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Quy_dinh_dac_thu_cho_doanh_nghiep_nong_nghiep_va_thu_mua_truc_tiep\" >Quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 cho doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p v\u00e0 thu mua tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Quan_ly_chi_phi_tien_luong_va_nhan_su_theo_Cong_van_1138KHH-QLDN3\" >Qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1 theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Lap_hoa_don_va_su_dung_bang_ke\" >L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea<\/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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Thoi_diem_lap_hoa_don\" >\u0414\u0430\u0442\u0430 \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u0430<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Dieu_kien_su_dung_bang_ke_kem_hoa_don_dien_tu\" >\u0110i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Case_study_thuc_te_bam_sat_Cong_van_1138KHH-QLDN3\" >Case study th\u1ef1c t\u1ebf b\u00e1m s\u00e1t C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Giai_dap_vuong_mac_thuong_gap_ve_Cong_van_1138KHH-QLDN3\" >Gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Cong_van_1138KHH-QLDN3_co_ap_dung_cho_tat_ca_cac_tinh_thanh_khong\" >C\u00f4ng v\u0103n 1138\/KHH-QLDN3 c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh 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\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Theo_Cong_van_1138KHH-QLDN3_viec_nop_tien_mat_vao_tai_khoan_ben_ban_co_duoc_coi_la_thanh_toan_khong_dung_tien_mat\" >Theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3, vi\u1ec7c n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-so-1138-huong-dan-hoa-don\/#Neu_doanh_nghiep_vi_pham_thoi_diem_lap_hoa_don_theo_Cong_van_1138KHH-QLDN3_thi_bi_phat_bao_nhieu\" >N\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3 th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_phap_ly_cua_Cong_van_1138KHH-QLDN3\"><\/span><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 28\/01\/2026, C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n s\u1ed1 01\/CV-DongNamSeed t\u1eeb C\u00f4ng ty C\u1ed5 ph\u1ea7n Gi\u1ed1ng c\u00e2y tr\u1ed3ng \u0110\u00f4ng Nam v\u1ec1 nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh khi \u00e1p d\u1ee5ng lu\u1eadt thu\u1ebf m\u1edbi. \u0110\u00e1p l\u1ea1i, C\u00f4ng v\u0103n 1138\/KHH-QLDN3 \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh kh\u00f4ng ch\u1ec9 \u0111\u1ec3 tr\u1ea3 l\u1eddi ri\u00eang cho m\u1ed9t doanh nghi\u1ec7p m\u00e0 c\u00f2n t\u1ea1o ra ti\u1ec1n l\u1ec7 h\u01b0\u1edbng d\u1eabn cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u1ec1 c\u00e1ch hi\u1ec3u c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd l\u00e0 C\u00f4ng v\u0103n 1138\/KHH-QLDN3 c\u0103n c\u1ee9 tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ef1c k\u1ef3 m\u1edbi, c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 (Ban h\u00e0nh 14\/06\/2025): Thay \u0111\u1ed5i n\u1ec1n t\u1ea3ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP (Ban h\u00e0nh 15\/12\/2025): Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN v\u1edbi nh\u1eefng si\u1ebft ch\u1eb7t v\u1ec1 d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: Ch\u1ec9nh s\u1eeda c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ed1n \u0111\u00e3 quen thu\u1ed9c t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 1138\/KHH-QLDN3 l\u00e0 minh ch\u1ee9ng cho vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111ang gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c giao d\u1ecbch d\u01b0\u1edbi ng\u01b0\u1ee1ng 20 tri\u1ec7u \u0111\u1ed3ng, m\u1ed9t khu v\u1ef1c v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y \u00edt b\u1ecb soi x\u00e9t k\u1ef9 v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_thanh_toan_khong_dung_tien_mat_Nguong_05_trieu_dong_va_tac_dong_thuc_te\"><\/span><b>Quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: Ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng v\u00e0 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8069\" aria-describedby=\"caption-attachment-8069\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8069\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-1138_KHH-QLDN3-quy-dinh-thanh-toan-khong-dung-tien-mat-voi-nguong-5-trieu-dong.jpg\" alt=\"C\u00f4ng v\u0103n 1138\/KHH-QLDN3 quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-1138_KHH-QLDN3-quy-dinh-thanh-toan-khong-dung-tien-mat-voi-nguong-5-trieu-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-1138_KHH-QLDN3-quy-dinh-thanh-toan-khong-dung-tien-mat-voi-nguong-5-trieu-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-1138_KHH-QLDN3-quy-dinh-thanh-toan-khong-dung-tien-mat-voi-nguong-5-trieu-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-1138_KHH-QLDN3-quy-dinh-thanh-toan-khong-dung-tien-mat-voi-nguong-5-trieu-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-1138_KHH-QLDN3-quy-dinh-thanh-toan-khong-dung-tien-mat-voi-nguong-5-trieu-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8069\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m g\u00e2y ch\u00fa \u00fd nh\u1ea5t trong C\u00f4ng v\u0103n 1138\/KHH-QLDN3 ch\u00ednh l\u00e0 vi\u1ec7c nh\u1eafc l\u1ea1i v\u00e0 l\u00e0m r\u00f5 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. \u0110i\u1ec3m quan tr\u1ecdng v\u1edbi nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn \u0111ang gi\u1eef th\u00f3i quen chi ti\u1ec1n m\u1eb7t cho c\u00e1c h\u00f3a \u0111\u01a1n nh\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_chi_phi_TNDN_tu_nam_2026\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb chi ph\u00ed TNDN t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1138\/KHH-QLDN3, c\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1ee1ng n\u00e0y l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. Vi\u1ec7c C\u00f4ng v\u0103n 1138\/KHH-QLDN3 nh\u1ea5n m\u1ea1nh ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng cho th\u1ea5y n\u1ed7 l\u1ef1c c\u1ee7a Ch\u00ednh ph\u1ee7 trong vi\u1ec7c minh b\u1ea1ch h\u00f3a n\u1ec1n kinh t\u1ebf v\u00e0 h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng c\u1ea7n ki\u1ec3m so\u00e1t s\u1ebd t\u0103ng g\u1ea5p 3 &#8211; 4 l\u1ea7n so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_don_giao_dich_theo_Cong_van_1138KHH-QLDN3\"><\/span><b>C\u1ed9ng d\u1ed3n giao d\u1ecbch theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t chi ti\u1ebft nghi\u1ec7p v\u1ee5 c\u1ef1c k\u1ef3 quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n d\u1ec5 m\u1eafc sai l\u1ea7m \u0111\u00e3 \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 1138\/KHH-QLDN3 l\u00e0m r\u00f5:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0421\u0438\u0442\u0443\u0430\u0446\u0438\u044f: <\/b><span style=\"font-weight: 400;\">Trong c\u00f9ng m\u1ed9t ng\u00e0y, doanh nghi\u1ec7p mua h\u00e0ng c\u1ee7a c\u00f9ng m\u1ed9t nh\u00e0 cung c\u1ea5p nhi\u1ec1u l\u1ea7n, m\u1ed7i l\u1ea7n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n ch\u1ec9 2-3 tri\u1ec7u \u0111\u1ed3ng (d\u01b0\u1edbi ng\u01b0\u1ee1ng 5 tri\u1ec7u).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh: N\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y trong ng\u00e0y t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3: N\u1ebfu thanh to\u00e1n ti\u1ec1n m\u1eb7t, to\u00e0n b\u1ed9 c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 theo d\u00f5i m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 cung c\u1ea5p theo th\u1eddi gian th\u1ef1c, tr\u00e1nh t\u00ecnh tr\u1ea1ng chi ti\u1ec1n m\u1eb7t r\u1eddi r\u1ea1c d\u1eabn \u0111\u1ebfn vi ph\u1ea1m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_dac_thu_cho_doanh_nghiep_nong_nghiep_va_thu_mua_truc_tiep\"><\/span><b>Quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 cho doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p v\u00e0 thu mua tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 d\u00e0nh n\u1ed9i dung chi ti\u1ebft h\u01b0\u1edbng d\u1eabn cho doanh nghi\u1ec7p gi\u1ed1ng c\u00e2y tr\u1ed3ng. \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n mua tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea thu mua (M\u1eabu s\u1ed1 01\/TNDN ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh m\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 kh\u1eb3ng \u0111\u1ecbnh: N\u1ebfu gi\u00e1 tr\u1ecb thu mua t\u1eebng l\u1ea7n ho\u1eb7c t\u1ed5ng trong ng\u00e0y c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t &#8220;\u0111i\u1ec3m ngh\u1ebdn&#8221; th\u1ef1c t\u1ebf m\u00e0 C\u00f4ng v\u0103n 1138\/KHH-QLDN3 \u0111\u00e3 th\u1eb3ng th\u1eafn ch\u1ec9 ra. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn n\u00f4ng d\u00e2n m\u1edf t\u00e0i kho\u1ea3n ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_chi_phi_tien_luong_va_nhan_su_theo_Cong_van_1138KHH-QLDN3\"><\/span><b>Qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1 theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8068\" aria-describedby=\"caption-attachment-8068\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8068\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quan-ly-chi-phi-tien-luong-va-nhan-su-theo-Cong-van-1138_KHH-QLDN3.jpg\" alt=\"Qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1 theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quan-ly-chi-phi-tien-luong-va-nhan-su-theo-Cong-van-1138_KHH-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quan-ly-chi-phi-tien-luong-va-nhan-su-theo-Cong-van-1138_KHH-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quan-ly-chi-phi-tien-luong-va-nhan-su-theo-Cong-van-1138_KHH-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quan-ly-chi-phi-tien-luong-va-nhan-su-theo-Cong-van-1138_KHH-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quan-ly-chi-phi-tien-luong-va-nhan-su-theo-Cong-van-1138_KHH-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8068\" class=\"wp-caption-text\">Qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1 theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung ti\u1ebfp theo \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 1138\/KHH-QLDN3 l\u00e0m r\u00f5 l\u00e0 c\u00e1c kho\u1ea3n chi tr\u1ef1c ti\u1ebfp cho nh\u00e2n c\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn trong C\u00f4ng v\u0103n 1138\/KHH-QLDN3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng: N\u1ebfu t\u1eebng l\u1ea7n chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean cho m\u1ed9t c\u00e1 nh\u00e2n, b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro \u0111\u1ed1i so\u00e1t: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng tr\u00ean s\u1ed5 s\u00e1ch (TK 334) nh\u01b0ng ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c t\u1ebf kh\u00f4ng kh\u1edbp ho\u1eb7c chi b\u1eb1ng ti\u1ec1n m\u1eb7t cho m\u1ee9c l\u01b0\u01a1ng cao, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n lo\u1ea1i b\u1ecf chi ph\u00ed n\u00e0y ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 nh\u1ea5n m\u1ea1nh t\u00ednh minh b\u1ea1ch c\u1ee7a d\u00f2ng ti\u1ec1n trong quan h\u1ec7 lao \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap qu\u1ea3n l\u00fd thu\u1ebf TNDN m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i so\u00e1t thu\u1ebf TNCN v\u00e0 c\u01a1 quan b\u1ea3o hi\u1ec3m \u0111\u1ed1i so\u00e1t m\u1ee9c \u0111\u00f3ng BHXH c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hoa_don_va_su_dung_bang_ke\"><\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n lu\u00f4n l\u00e0 t\u00e2m \u0111i\u1ec3m c\u1ee7a c\u00e1c \u0111\u1ee3t thanh tra. C\u00f4ng v\u0103n 1138\/KHH-QLDN3 \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng ch\u1ec9 d\u1eabn r\u1ea5t s\u00e1t th\u1ef1c t\u1ebf d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don\"><\/span><b>\u0414\u0430\u0442\u0430 \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u0430<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m th\u01b0\u1eddng m\u1eafc ph\u1ea3i c\u1ee7a k\u1ebf to\u00e1n ch\u00ednh l\u00e0 ch\u1edd kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u1ebfn cu\u1ed1i th\u00e1ng m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1ed9t l\u01b0\u1ee3t. C\u00f4ng v\u0103n 1138\/KHH-QLDN3 t\u00e1i kh\u1eb3ng \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 n\u00eau r\u00f5: Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m trong b\u1ed1i c\u1ea3nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd b\u1ecb ph\u00e1t hi\u1ec7n t\u1ef1 \u0111\u1ed9ng, d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n r\u1ea5t n\u1eb7ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_su_dung_bang_ke_kem_hoa_don_dien_tu\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea cho m\u1ecdi lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u. Tuy nhi\u00ean, C\u00f4ng v\u0103n 1138\/KHH-QLDN3 \u0111\u00e3 gi\u1edbi h\u1ea1n r\u1ea5t ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c ng\u00e0nh \u0111\u1eb7c th\u00f9: \u0110i\u1ec7n, n\u01b0\u1edbc, vi\u1ec5n th\u00f4ng, CNTT, truy\u1ec1n h\u00ecnh, b\u01b0u ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 danh m\u1ee5c qu\u00e1 d\u00e0i v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 quy \u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng (nh\u01b0 b\u00e1n gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p&#8230;), C\u00f4ng v\u0103n 1138\/KHH-QLDN3 y\u00eau c\u1ea7u ph\u1ea3i li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n. Vi\u1ec7c \u0111\u00ednh k\u00e8m b\u1ea3ng k\u00ea ngo\u00e0i danh m\u1ee5c n\u00eau tr\u00ean l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7 v\u00e0 c\u00f3 r\u1ee7i ro b\u1ecb lo\u1ea1i thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a b\u00ean mua.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_bam_sat_Cong_van_1138KHH-QLDN3\"><\/span><b>Case study th\u1ef1c t\u1ebf b\u00e1m s\u00e1t C\u00f4ng v\u0103n 1138\/KHH-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 C\u00f4ng v\u0103n 1138\/KHH-QLDN3, h\u00e3y c\u00f9ng xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ee7a MAN &#8211; Master Accountant Network t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0421\u0438\u0442\u0443\u0430\u0446\u0438\u044f: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH X thu mua 100kg g\u1ea1o c\u1ee7a \u00f4ng A v\u1edbi gi\u00e1 7 tri\u1ec7u \u0111\u1ed3ng.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m c\u0169: K\u1ebf to\u00e1n l\u1eadp b\u1ea3ng k\u00ea 01\/TNDN, cho \u00f4ng A k\u00fd t\u00ean v\u00e0 chi ti\u1ec1n m\u1eb7t 7 tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00ec d\u01b0\u1edbi 20 tri\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 1138\/KHH-QLDN3: V\u00ec gi\u00e1 tr\u1ecb 7 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN 2025, n\u1ebfu k\u1ebf to\u00e1n v\u1eabn chi ti\u1ec1n m\u1eb7t, kho\u1ea3n 7 tri\u1ec7u n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i ho\u00e0n to\u00e0n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p: K\u1ebf to\u00e1n ph\u1ea3i y\u00eau c\u1ea7u \u00f4ng A cung c\u1ea5p s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n c\u00f4ng ty sang t\u00e0i kho\u1ea3n \u00f4ng A. Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111i k\u00e8m B\u1ea3ng k\u00ea thu mua \u0111\u1ec3 h\u1ee3p l\u1ec7 h\u00f3a chi ph\u00ed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1138\/KHH-QLDN3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1138\/KHH-QLDN3 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng, ph\u1ea3n \u00e1nh trung th\u1ef1c nh\u1eefng thay \u0111\u1ed5i kh\u1eaft khe h\u01a1n trong qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p n\u0103m 2026. Vi\u1ec7c n\u1eafm v\u1eefng quy t\u1eafc 05 tri\u1ec7u \u0111\u1ed3ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 s\u1ebd gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. Do \u0111\u00f3, \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd tuy\u1ec7t \u0111\u1ed1i, doanh nghi\u1ec7p tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\">\u043f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p \u0111\u00fang theo tinh th\u1ea7n c\u1ee7a v\u0103n b\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ea5u hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang C\u00f4ng v\u0103n 1138\/KHH-QLDN3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 m\u00e0 c\u00f2n kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn, s\u1ef1 chuy\u00ean nghi\u1ec7p trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041a\u043e\u043d\u0442\u0430\u043a\u0442<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3!<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/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;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Giai_dap_vuong_mac_thuong_gap_ve_Cong_van_1138KHH-QLDN3\"><\/span>Gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 1138\/KHH-QLDN3<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=\"Cong_van_1138KHH-QLDN3_co_ap_dung_cho_tat_ca_cac_tinh_thanh_khong\"><\/span>C\u00f4ng v\u0103n 1138\/KHH-QLDN3 c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1eb7c d\u00f9 do C\u1ee5c Thu\u1ebf Kh\u00e1nh H\u00f2a ban h\u00e0nh, nh\u01b0ng c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd (Lu\u1eadt 67\/2025, Ngh\u1ecb \u0111\u1ecbnh 320\/2025) l\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chung c\u1ee7a c\u1ea3 n\u01b0\u1edbc. Do \u0111\u00f3, tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 1138\/KHH-QLDN3 ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i cho m\u1ecdi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.                    <\/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=\"Theo_Cong_van_1138KHH-QLDN3_viec_nop_tien_mat_vao_tai_khoan_ben_ban_co_duoc_coi_la_thanh_toan_khong_dung_tien_mat\"><\/span>Theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3, vi\u1ec7c n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (\u0111\u01b0\u1ee3c l\u00e0m r\u00f5 qua nhi\u1ec1u v\u0103n b\u1ea3n v\u00e0 nh\u1eafc l\u1ea1i trong C\u00f4ng v\u0103n 1138\/KHH-QLDN3), vi\u1ec7c mang ti\u1ec1n m\u1eb7t ra ng\u00e2n h\u00e0ng n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. D\u00f2ng ti\u1ec1n ph\u1ea3i \u0111i t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n.                    <\/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=\"Neu_doanh_nghiep_vi_pham_thoi_diem_lap_hoa_don_theo_Cong_van_1138KHH-QLDN3_thi_bi_phat_bao_nhieu\"><\/span>N\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3 th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh (th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 4 - 8 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi l\u1eadp sai th\u1eddi \u0111i\u1ec3m)                    <\/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\": \"C\u00f4ng v\u0103n 1138\/KHH-QLDN3 c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1eb7c d\u00f9 do C\u1ee5c Thu\u1ebf Kh\u00e1nh H\u00f2a ban h\u00e0nh, nh\u01b0ng c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd (Lu\u1eadt 67\/2025, Ngh\u1ecb \u0111\u1ecbnh 320\/2025) l\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chung c\u1ee7a c\u1ea3 n\u01b0\u1edbc. 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D\u00f2ng ti\u1ec1n ph\u1ea3i \u0111i t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 1138\/KHH-QLDN3 th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh (th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 4 - 8 tri\u1ec7u \u0111\u1ed3ng cho h\u00e0nh vi l\u1eadp sai th\u1eddi \u0111i\u1ec3m)\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf giai \u0111o\u1ea1n 2021-2030, n\u0103m 2026 \u0111\u00e1nh d\u1ea5u s\u1ef1 chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1eeb Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. M\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng, mang t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8067,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8066"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8066\/revisions"}],"predecessor-version":[{"id":8070,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8066\/revisions\/8070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8067"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8066"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}