{"id":7201,"date":"2026-01-11T23:58:55","date_gmt":"2026-01-12T06:58:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7201"},"modified":"2026-01-11T23:58:55","modified_gmt":"2026-01-12T06:58:55","slug":"huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/","title":{"rendered":"\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u5bb6\u5ead\u4f01\u4e1a\u7684\u4f1a\u8ba1\u8bb0\u5f55\u548c\u7eb3\u7a0e\u7533\u62a5\u5c06\u6309\u7167\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u6267\u884c\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\u5e7412\u670831\u65e5\u53d1\u5e03\u7684\u7b2c152\/2025\/TT-BTC\u53f7\u901a\u77e5\u4e3a\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u63d0\u4f9b\u4e86\u4f1a\u8ba1\u51c6\u5219\uff0c\u6807\u5fd7\u7740\u8fd9\u4e9b\u884c\u4e1a\u8d22\u52a1\u7ba1\u7406\u89c4\u8303\u5316\u8fdb\u7a0b\u4e2d\u7684\u4e00\u4e2a\u91cd\u5927\u8f6c\u6298\u70b9\u3002\u8be5\u901a\u77e5\u5c06\u4e8e2026\u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\uff0c\u53d6\u4ee3\u7b2c88\/2021\/TT-BTC\u53f7\u901a\u77e5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u662f\u4f01\u4e1a\u4e3b\u3001\u4e2a\u4f53\u7ecf\u8425\u8005\u6216\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\uff0c\u4e86\u89e3 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u5bf9\u4e8e\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u548c\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u81f3\u5173\u91cd\u8981\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\" >\u9002\u7528\u5bf9\u8c61\u53ca\u76d1\u7ba1\u8303\u56f4<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Diem_moi_ve_To_chuc_cong_tac_ke_toan\" >\u5173\u4e8e\u4f1a\u8ba1\u5de5\u4f5c\u7ec4\u7ec7\u65b9\u9762\u7684\u65b0\u8981\u70b9\u3002<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\" >\u4f1a\u8ba1\u8d26\u7c3f\u548c\u4f1a\u8ba1\u8bb0\u5f55\u4fdd\u5b58<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\" >\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u514d\u7f34\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\" >\u5bf9\u4e8e\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u4ed6\u4eec\u65e0\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\" >\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\" >\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u800c\u8a00\uff0c\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6309\u6536\u5165\u7684\u767e\u5206\u6bd4 (%) \u7f34\u7eb3\u3002<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\" >\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u589e\u503c\u7a0e\u6309\u603b\u6536\u5165\u7684 1% \u7f34\u7eb3\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6309\u5e94\u7a0e\u6536\u5165\u7f34\u7eb3\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#He_thong_so_sach_ke_toan\" >\u4f1a\u8ba1\u7cfb\u7edf<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\" >\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u8bb0\u5f55\u6761\u76ee\u548c\u8ba1\u7b97\u516c\u5f0f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Phuong_phap_xac_dinh_gia\" >\u5b9a\u4ef7\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\" >\u9700\u7f34\u7eb3\u5176\u4ed6\u7a0e\u9879\u7684\u6d3b\u52a8\uff08\u5546\u4e1a\u767b\u8bb0\u8bc1 S3-HKD\uff09<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/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\/zh\/huong-dan-ke-toan-thue-ho-kinh-doanh-thong-tu-152\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_pham_vi_dieu_chinh\"><\/span><b>\u9002\u7528\u5bf9\u8c61\u53ca\u76d1\u7ba1\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u4e86\u4ee5\u4e0b\u4f1a\u8ba1\u8bb0\u5f55\u7684\u4fdd\u5b58\u548c\u4f1a\u8ba1\u51ed\u8bc1\u7684\u5f52\u6863\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\uff1a\u8fd9\u5305\u62ec\u6240\u6709\u76ee\u524d\u6b63\u5728\u7ecf\u8425\u6216\u6839\u636e\u89c4\u5b9a\u65b0\u6210\u7acb\u7684\u5bb6\u5ead\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u96c7\u4eba\u58eb\uff1a\u901a\u8fc7\u5236\u9020\u4ea7\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u800c\u83b7\u5f97\u6536\u5165\u7684\u4e2a\u4eba\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6240\u4ee5\uff0c <\/span><span style=\"font-weight: 400;\">\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u6240\u6709\u4f01\u4e1a\u5bb6\u5ead\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u5fc5\u987b\u6309\u7167\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u7684\u89c4\u5b9a\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_To_chuc_cong_tac_ke_toan\"><\/span><b>\u5173\u4e8e\u4f1a\u8ba1\u5de5\u4f5c\u7ec4\u7ec7\u65b9\u9762\u7684\u65b0\u8981\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u4e3a\u4f01\u4e1a\u4e3b\u63d0\u4f9b\u4e86\u6700\u5927\u7684\u7075\u6d3b\u6027\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u8d1f\u8d23\u4f1a\u8ba1\u7684\u4eba\u5458\uff1a\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e2a\u4f53\u4f01\u4e1a\u4e3b\u7684\u4ee3\u8868\u53ef\u4ee5\u81ea\u884c\u4fdd\u5b58\u4f1a\u8ba1\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u6210\u5458\uff1a\u5141\u8bb8\u7236\u6bcd\u3001\u914d\u5076\u3001\u5b50\u5973\u548c\u5144\u5f1f\u59d0\u59b9\u62c5\u4efb\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4eba\u4f01\u4e1a\u7684\u4f1a\u8ba1\uff08\u4ee5\u524d\u5bf9\u4ed6\u4eec\u7684\u72ec\u7acb\u6027\u6709\u66f4\u591a\u9650\u5236\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u804c\u8d23\uff1a\u4ed3\u5e93\u7ecf\u7406\u3001\u6536\u94f6\u5458\u6216\u8d44\u4ea7\u4e70\u5356\u4eba\u5458\u4e5f\u53ef\u80fd\u627f\u62c5\u4f1a\u8ba1\u804c\u8d23\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8058\u8bf7\u670d\u52a1\uff1a\u623f\u4e3b\u6709\u6743\u8058\u8bf7\u4e13\u4e1a\u4f1a\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u6765\u5b8c\u6210\u76f8\u5173\u4efb\u52a1\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_sach_ke_toan_va_luu_tru_tai_lieu_ke_toan\"><\/span><b>\u4f1a\u8ba1\u8d26\u7c3f\u548c\u4f1a\u8ba1\u8bb0\u5f55\u4fdd\u5b58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6709\u5173\u4f1a\u8ba1\u8bb0\u5f55\u4fdd\u5b58\u548c\u7ba1\u7406\u5f62\u5f0f\u7684\u89c4\u5b9a\uff0c\u8be5\u6cd5\u5f8b\u8fd8\u5bf9\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u4f01\u4e1a\u7684\u4f1a\u8ba1\u8d26\u7c3f\u548c\u4f1a\u8ba1\u51ed\u8bc1\u7684\u4fdd\u5b58\u63d0\u51fa\u4e86\u5177\u4f53\u8981\u6c42\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u5e76\u5728\u5fc5\u8981\u65f6\u80fd\u591f\u8fdb\u884c\u6838\u67e5\u548c\u6bd4\u8f83\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u6709\u6743\u4e3b\u52a8\u9009\u62e9\u4f1a\u8ba1\u8bb0\u5f55\u7684\u5b58\u50a8\u65b9\u5f0f\u3002\u56e0\u6b64\uff0c\u53d1\u7968\u3001\u4f1a\u8ba1\u51ed\u8bc1\u3001\u8d26\u7c3f\u7b49\u6587\u4ef6\u53ef\u4ee5\u6839\u636e\u5404\u4e3b\u4f53\u7684\u5177\u4f53\u60c5\u51b5\u548c\u7ba1\u7406\u65b9\u5f0f\uff0c\u4ee5\u7535\u5b50\u7248\u6216\u7eb8\u8d28\u7248\u7684\u5f62\u5f0f\u5b58\u50a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u4f1a\u8ba1\u51ed\u8bc1\u7684\u6700\u4f4e\u4fdd\u5b58\u671f\u9650\u4e3a5\u5e74\u3002\u7279\u522b\u662f\u53d1\u7968\uff0c\u5176\u4fdd\u5b58\u671f\u9650\u5fc5\u987b\u7b26\u5408\u73b0\u884c\u7a0e\u6cd5\u89c4\u5b9a\u7684\u65f6\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9664\u901a\u77e5\u89c4\u5b9a\u7684\u4f1a\u8ba1\u8d26\u7c3f\u6a21\u677f\u5916\uff0c\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u8fd8\u53ef\u4ee5\u6839\u636e\u5b9e\u9645\u60c5\u51b5\u5f00\u8bbe\u5176\u4ed6\u4f1a\u8ba1\u8d26\u7c3f\u6216\u8c03\u6574\u8d26\u7c3f\u683c\u5f0f\u3002\u8fd9\u4e9b\u8865\u5145\u6216\u4fee\u8ba2\u540e\u7684\u4f1a\u8ba1\u8d26\u7c3f\u4ecd\u987b\u5305\u542b\u6240\u6709\u5fc5\u8981\u4fe1\u606f\uff0c\u4f8b\u5982\uff1a\u8d26\u7c3f\u540d\u79f0\u3001\u521b\u5efa\u65e5\u671f\u3001\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e2a\u4f53\u7ecf\u8425\u8005\u4ee3\u8868\u7684\u59d3\u540d\u548c\u7b7e\u540d\uff0c\u4ee5\u53ca\u5370\u7ae0\uff08\u5982\u6709\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u4f01\u4e1a\uff0c\u5982\u679c\u7a0e\u52a1\u673a\u5173\u7684\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u534f\u52a9\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\uff08\u5305\u62ec\u589e\u503c\u7a0e\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u5176\u4ed6\u9002\u7528\u7a0e\u79cd\uff09\uff0c\u5e76\u53d1\u51fa\u5e94\u7eb3\u7a0e\u989d\u901a\u77e5\uff0c\u7eb3\u7a0e\u4eba\u5e94\u6309\u7167\u672c\u901a\u77e5\u7684\u6307\u5bfc\uff0c\u5728\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u8bb0\u5f55\u548c\u8ddf\u8e2a\u8fd9\u4e9b\u4fe1\u606f\uff0c\u4ee5\u4fbf\u7a0e\u52a1\u673a\u5173\u6838\u5b9e\u548c\u63a7\u5236\u5df2\u901a\u77e5\u7684\u5e94\u7eb3\u7a0e\u989d\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_GTGT_khong_phai_nop_thue_TNCN\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u514d\u7f34\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6709\u5173\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e49\u52a1\u7684\u4e00\u822c\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u5185\u5bb9\u9610\u660e\u4e86\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u4f01\u4e1a\u514d\u5f81\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_khong_chiu_thue_gia_tri_gia_tang_khong_phai_nop_thue_thu_nhap_ca_nhan\"><\/span><b>\u5bf9\u4e8e\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u4ed6\u4eec\u65e0\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u514d\u5f81\u589e\u503c\u7a0e (VAT) \u548c\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) \u7684\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e2a\u4f53\u7ecf\u8425\u4f01\u4e1a\uff0c\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\uff1a\u5e74\u6536\u5165\u4f4e\u4e8e 5 \u4ebf\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7684\u4f1a\u8ba1\u8bb0\u5f55\uff1a\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u6536\u5165\u767b\u8bb0\u518c\uff08S1a-HKD \u8868\u683c\uff09\u3002<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7202\" aria-describedby=\"caption-attachment-7202\" style=\"width: 608px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7202\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg\" alt=\"M\u1eabu s\u1ed1 S1a-HKD\" width=\"608\" height=\"523\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a.jpg 608w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-300x258.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S1a-14x12.jpg 14w\" sizes=\"auto, (max-width: 608px) 100vw, 608px\" \/><figcaption id=\"caption-attachment-7202\" class=\"wp-caption-text\">S1a-HKD \u8868\u683c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8bbe\u7acb\u6b64\u767b\u8bb0\u518c\u7684\u76ee\u7684\u662f\u8ffd\u8e2a\u5e76\u5168\u9762\u53cd\u6620\u5546\u54c1\u9500\u552e\u548c\u670d\u52a1\u63d0\u4f9b\u6240\u4ea7\u751f\u7684\u6536\u5165\u3002\u767b\u8bb0\u518c\u4e2d\u8bb0\u5f55\u7684\u6570\u636e\u662f\u4e3b\u7ba1\u673a\u5173\u6839\u636e\u7a0e\u6cd5\u786e\u5b9a\u4f01\u4e1a\u6216\u4e2a\u4f53\u7ecf\u8425\u8005\u662f\u5426\u9700\u8981\u7f34\u7eb3\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6309\u7167\u89c4\u5b9a\u7533\u62a5\u6536\u5165\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u800c\u8a00\uff0c\u8be5\u8d26\u7c3f\u4e5f\u53ef\u7528\u4f5c\u5185\u90e8\u7ba1\u7406\u5de5\u5177\uff0c\u5e2e\u52a9\u8ddf\u8e2a\u3001\u6bd4\u8f83\u548c\u6838\u5bf9\u7533\u62a5\u7684\u6536\u5165\u6570\u636e\u4e0e\u7a0e\u52a1\u673a\u5173\u7ba1\u7406\u7684\u4fe1\u606f\uff0c\u4ece\u800c\u786e\u4fdd\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u900f\u660e\u5ea6\u548c\u51c6\u786e\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bb0\u8d26\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u680f\uff1a\u8bf7\u660e\u786e\u6ce8\u660e\u5165\u5883\u65e5\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u680f\uff1a\u8bb0\u5f55\u5e76\u63cf\u8ff0\u5546\u54c1\u9500\u552e\u548c\u670d\u52a1\u63d0\u4f9b\u6240\u4ea7\u751f\u7684\u6536\u5165\u3002\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u53ef\u4ee5\u6839\u636e\u6536\u5165\u7ba1\u7406\u548c\u8ddf\u8e2a\u65b9\u6cd5\uff0c\u5bf9\u6bcf\u7b14\u5177\u4f53\u4ea4\u6613\u8fdb\u884c\u8bb0\u5f55\uff0c\u4e5f\u53ef\u4ee5\u6c47\u603b\u540e\u5b9a\u671f\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201c\u91d1\u989d\u201d\u680f\uff1a\u8bb0\u5f55\u9500\u552e\u5546\u54c1\u6216\u670d\u52a1\u6240\u8d5a\u53d6\u7684\u603b\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ca_nhan_kinh_doanh_thuoc_doi_tuong_chiu_thue_GTGT_va_phai_nop_thue_TNCN\"><\/span><b>\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u6839\u636e\u5176\u7ecf\u8425\u89c4\u6a21\uff0c\u91c7\u7528\u6309\u6536\u5165\u767e\u5206\u6bd4\uff08%\uff09\u8ba1\u7b97\u7684\u7a0e\u989d\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_va_thue_TNCN_theo_ty_le_phan_tram_tren_doanh_thu\"><\/span><b>\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u800c\u8a00\uff0c\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6309\u6536\u5165\u7684\u767e\u5206\u6bd4 (%) \u7f34\u7eb3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6309\u8425\u4e1a\u6536\u5165\u767e\u5206\u6bd4\uff081%\u589e\u503c\u7a0e\u548c3%\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\u4e86\u9002\u7528\u8303\u56f4\u4ee5\u53ca\u9700\u8981\u76f8\u5e94\u6267\u884c\u7684\u4f1a\u8ba1\u8bb0\u5f55\u548c\u6587\u4ef6\u3002\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76ee\u6807\u7fa4\u4f53\uff1a\u5e74\u6536\u5165\u5728 5 \u4ebf\u81f3 30 \u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51ed\u8bc1\uff1a\u53d1\u7968\u548c\u5176\u4ed6\u80fd\u591f\u8bc6\u522b\u6536\u5165\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u7684\u4f1a\u8ba1\u8d26\u7c3f\uff1a\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u6536\u5165\u8d26\u7c3f\uff08S2a-HKD \u8868\u683c\uff09\u3002<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_7203\" aria-describedby=\"caption-attachment-7203\" style=\"width: 476px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7203\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg\" alt=\"M\u1eabu s\u1ed1 S2a-HKD\" width=\"476\" height=\"605\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a.jpg 476w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-236x300.jpg 236w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/S2a-9x12.jpg 9w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><figcaption id=\"caption-attachment-7203\" class=\"wp-caption-text\">S2a-HKD \u8868\u683c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8be5\u8d26\u7c3f\u7528\u4e8e\u8ddf\u8e2a\u548c\u8bb0\u5f55\u5546\u54c1\u9500\u552e\u548c\u670d\u52a1\u63d0\u4f9b\u7684\u6536\u5165\uff0c\u5e76\u6309\u589e\u503c\u7a0e\u7a0e\u7387 (%) \u6216\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\u7684\u884c\u4e1a\u8fdb\u884c\u5206\u7c7b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e2a\u4f53\u4f01\u4e1a\u5728\u591a\u4e2a\u884c\u4e1a\u7ecf\u8425\uff0c\u53ef\u4ee5\u4e3a\u6bcf\u4e2a\u884c\u4e1a\u5355\u72ec\u8bbe\u7acb\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u786e\u4fdd\u589e\u503c\u7a0e\u7a0e\u7387\uff08%\uff09\u6216\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\uff0c\u4ece\u800c\u4fdd\u8bc1\u6536\u5165\u548c\u7eb3\u7a0e\u4e49\u52a1\u7684\u51c6\u786e\u900f\u660e\u7ba1\u7406\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f53\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e94\u7f34\u91d1\u989d\u7684\u6570\u636e\u65f6\uff0c\u4f01\u4e1a\u4e3b\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u4f1a\u5229\u7528\u8be5\u8d26\u7c3f\u4f5c\u4e3a\u57fa\u7840\uff0c\u5bf9\u5b9e\u9645\u5e94\u7f34\u7a0e\u6b3e\u4e0e\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u7684\u4fe1\u606f\u8fdb\u884c\u76d1\u63a7\u3001\u6838\u5bf9\u548c\u6bd4\u8f83\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bb0\u8d26\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u680f\u548cB\u680f\uff1a\u8bf7\u6e05\u695a\u5730\u6ce8\u660e\u6587\u4ef6\u7f16\u53f7\u548c\u65e5\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C \u5217\uff1a\u672c\u5217\u8be6\u7ec6\u5217\u51fa\u4e86\u5404\u884c\u4e1a\u9500\u552e\u5546\u54c1\u548c\u670d\u52a1\u6240\u4ea7\u751f\u7684\u6536\u5165\uff0c\u589e\u503c\u7a0e\u7a0e\u7387\u76f8\u540c (%) \u6216\u786e\u5b9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u9002\u7528\u7684\u7a0e\u7387\u76f8\u540c\uff0c\u4ee5\u786e\u4fdd\u6309\u7167\u89c4\u5b9a\u51c6\u786e\u3001\u4e00\u81f4\u5730\u8fdb\u884c\u7eb3\u7a0e\u7533\u62a5\u548c\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u5217\uff1a\u8bb0\u5f55\u5404\u884c\u4e1a\u7684\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u6536\u5165\uff0c\u4f5c\u4e3a\u589e\u503c\u7a0e\u8ba1\u7b97\u9002\u7528\u7edf\u4e00\u7684%\u7a0e\u7387\u6216\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u7684\u4f9d\u636e\u3002\u4f01\u4e1a\u548c\u4e2a\u4f53\u6237\u6839\u636e\u786e\u5b9a\u7684\u6536\u5165\u8ba1\u7b97\u5404\u884c\u4e1a\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u6700\u540e\u4e00\u884c\u663e\u793a\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u603b\u989d\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ho_kinh_doanh_ca_nhan_kinh_doanh_nop_thue_GTGT_theo_ty_le_tren_doanh_thu_va_thue_TNCN_tren_thu_nhap_tinh_thue\"><\/span><b>\u5bf9\u4e8e\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u589e\u503c\u7a0e\u6309\u603b\u6536\u5165\u7684 1% \u7f34\u7eb3\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6309\u5e94\u7a0e\u6536\u5165\u7f34\u7eb3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u91c7\u7528\u589e\u503c\u7a0e\u652f\u4ed8\u65b9\u5f0f\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u800c\u8a00\uff0c\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a\u8425\u4e1a\u6536\u5165\u7684 1%\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a\u8425\u4e1a\u6536\u5165\u7684 3%\uff0c\u6b63\u786e\u8bc6\u522b\u7b26\u5408\u6761\u4ef6\u7684\u5b9e\u4f53\u5e76\u51c6\u5907\u6709\u6548\u7684\u4f1a\u8ba1\u6587\u4ef6\u662f\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u6216\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u8ffd\u6eaf\u5f81\u6536\u98ce\u9669\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\uff1a\u5e74\u6536\u5165\u5728 5 \u4ebf\u81f3 30 \u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u3002<\/span><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8425\u4e1a\u989d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u5bb6\u5ead\uff0c\u9009\u62e9\u5176\u5e94\u7a0e\u6536\u5165\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7f34\u7eb3\u65b9\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u51ed\u8bc1\uff1a\u53d1\u7968\u3001\u91c7\u8d2d\u6e05\u5355\uff08\u5728\u5356\u65b9\u6ca1\u6709\u589e\u503c\u7a0e\u53d1\u7968\u6216\u9500\u552e\u53d1\u7968\u7684\u60c5\u51b5\u4e0b\uff09\u4ee5\u53ca\u5176\u4ed6\u7528\u4e8e\u786e\u5b9a\u6536\u5165\u548c\u5e94\u7a0e\u6536\u5165\u7684\u51ed\u8bc1\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"He_thong_so_sach_ke_toan\"><\/span><b>\u4f1a\u8ba1\u7cfb\u7edf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u4f7f\u7528\u4ee5\u4e0b\u6a21\u677f\u8bb0\u8d26\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u77e5\u7f16\u5236\u7684\u4f1a\u8ba1\u8d26\u7c3f\u6e05\u5355\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f1a\u8ba1\u5206\u7c7b\u8d26\u540d\u79f0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u793a\u4f8b\u7b26\u53f7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5546\u54c1\u548c\u670d\u52a1\u7684\u9500\u552e\u6536\u5165\u767b\u8bb0\u518c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S2b-HKD \u8868\u683c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ffd\u8e2a\u6536\u5165\u4ee5\u8ba1\u7b97\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6536\u5165\u8d26\u7c3f\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S2c-HKD \u8868\u683c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6750\u6599\u3001\u5de5\u5177\u3001\u4ea7\u54c1\u548c\u8d27\u7269\u7684\u8be6\u7ec6\u767b\u8bb0\u518c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S2d-HKD \u8868\u683c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ba1\u7406\u5e93\u5b58\uff0c\u5305\u62ec\u5165\u5e93\u3001\u51fa\u5e93\u548c\u5e93\u5b58\u6c34\u5e73\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6536\u94f6\u673a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8868\u683c S2e-HKD\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u73b0\u91d1\u6d41\u548c\u94f6\u884c\u5b58\u6b3e\u3002\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_ghi_so_va_cong_thuc_tinh\"><\/span><b>\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u8bb0\u5f55\u6761\u76ee\u548c\u8ba1\u7b97\u516c\u5f0f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 152\/2025\/TT-BTC \u53f7\u901a\u51fd\u89c4\u5b9a\u4e86\u5177\u4f53\u7684\u8ba1\u7b97\u516c\u5f0f\uff0c\u4ee5\u786e\u4fdd\u5728\u786e\u5b9a\u8d27\u7269\u4ef7\u503c\u548c\u7a0e\u6536\u65b9\u9762\u4fdd\u6301\u4e00\u81f4\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia\"><\/span><b>\u5b9a\u4ef7\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u6709\u8d23\u4efb\u5efa\u7acb\u548c\u7ef4\u62a4\u8be6\u7ec6\u7684\u6750\u6599\u3001\u5de5\u5177\u3001\u4ea7\u54c1\u548c\u8d27\u7269\u8bb0\u5f55\uff0c\u4ee5\u5168\u9762\u7ba1\u7406\u5e93\u5b58\u6d41\u5165\u3001\u6d41\u51fa\u548c\u5e93\u5b58\u6c34\u5e73\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ba1\u7b97\u9500\u552e\u6210\u672c\u7684\u516c\u5f0f\uff1a<\/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;\">\u9500\u552e\u6210\u672c = \uff08\u671f\u521d\u5b58\u8d27\u4ef7\u503c + \u672c\u671f\u8d2d\u5165\u5546\u54c1\u4ef7\u503c\uff09\/ \uff08\u671f\u521d\u5b58\u8d27\u6570\u91cf + \u672c\u671f\u8d2d\u5165\u5546\u54c1\u6570\u91cf\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u8d27\u5e01\u4ef7\u503c\u7684\u516c\u5f0f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u6536\u636e\uff1a\u6536\u636e\u603b\u989d = \u6536\u8d27\u6570\u91cf \u00d7 \u5355\u4ef7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u63d0\u53d6\uff1a\u63d0\u53d6\u91d1\u989d = \u63d0\u53d6\u6570\u91cf \u00d7 \u63d0\u53d6\u5355\u4ef7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u8d27\uff1a\u671f\u672b\u5b58\u8d27\u4ef7\u503c = \u671f\u521d\u5b58\u8d27\u4ef7\u503c + \u672c\u671f\u8d2d\u8d27\u4ef7\u503c \u2013 \u672c\u671f\u9500\u552e\u989d\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_thuoc_dien_chiu_cac_loai_thue_khac_So_S3-HKD\"><\/span><b>\u9700\u7f34\u7eb3\u5176\u4ed6\u7a0e\u9879\u7684\u6d3b\u52a8\uff08\u5546\u4e1a\u767b\u8bb0\u8bc1 S3-HKD\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7204\" aria-describedby=\"caption-attachment-7204\" style=\"width: 597px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7204\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg\" alt=\"M\u1eabu s\u1ed1 S3a-HKD\" width=\"597\" height=\"673\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a.jpg 597w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-266x300.jpg 266w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/s3a-11x12.jpg 11w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><figcaption id=\"caption-attachment-7204\" class=\"wp-caption-text\">S3a-HKD \u8868\u683c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7ecf\u8425\u6d3b\u52a8\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4ee5\u5916\u7684\u5176\u4ed6\u7a0e\u79cd\uff08\u5982\u51fa\u53e3\u7a0e\u3001\u8fdb\u53e3\u7a0e\u3001\u7279\u522b\u6d88\u8d39\u7a0e\u3001\u8d44\u6e90\u7a0e\u3001\u73af\u5883\u4fdd\u62a4\u7a0e\u6216\u571f\u5730\u4f7f\u7528\u7a0e\uff09\u7684\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6309\u89c4\u5b9a\u5f00\u7acb\u548c\u7ef4\u62a4\u76f8\u5e94\u7684\u7eb3\u7a0e\u4e49\u52a1\u8ddf\u8e2a\u8d26\u7c3f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bb0\u8d26\u65b9\u6cd5\uff1a\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u680f\uff1a\u8bb0\u5f55\u5f55\u5165\u65e5\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u680f\uff1a\u8bb0\u5f55\u6240\u53d1\u751f\u4ea4\u6613\u7684\u63cf\u8ff0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 1 \u5217\uff1a\u8bb0\u5f55\u5e94\u7eb3\u7a0e\u5546\u54c1\u548c\u670d\u52a1\u7684\u6570\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 2 \u5217\uff1a\u8bb0\u5f55\u6cd5\u5f8b\u89c4\u5b9a\u7684\u51fa\u53e3\u7a0e\u3001\u8fdb\u53e3\u7a0e\u3001\u7279\u522b\u6d88\u8d39\u7a0e\u548c\u73af\u5883\u4fdd\u62a4\u7a0e\u7684\u7edd\u5bf9\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 3 \u5217\uff1a\u6839\u636e\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u6bcf\u5355\u4f4d\u5546\u54c1\u6216\u670d\u52a1\u7684\u5e94\u7a0e\u4ef7\u683c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 4 \u5217\uff1a\u8bb0\u5f55\u6cd5\u5f8b\u89c4\u5b9a\u7684\u51fa\u53e3\u7a0e\u3001\u8fdb\u53e3\u7a0e\u3001\u7279\u522b\u6d88\u8d39\u7a0e\u3001\u8d44\u6e90\u7a0e\u548c\u571f\u5730\u4f7f\u7528\u7a0e\u7684\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 5 \u5217\uff1a\u51fa\u53e3\u7a0e\u3001\u8fdb\u53e3\u7a0e\u548c\u7279\u522b\u6d88\u8d39\u7a0e\u6309 % \u6bd4\u7387\u8ba1\u7b97\uff08\u7b2c 5 \u5217 = \u7b2c 1 \u5217 x \u7b2c 3 \u5217 x \u7b2c 4 \u5217\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 6 \u5217\uff1a\u91c7\u7528\u7edd\u5bf9\u7a0e\u989d\u8ba1\u7b97\u65b9\u6cd5\u8ba1\u7b97\u51fa\u53e3\u7a0e\u3001\u8fdb\u53e3\u7a0e\u548c\u7279\u522b\u6d88\u8d39\u7a0e\uff08\u7b2c 6 \u5217 = \u7b2c 1 \u5217 x \u7b2c 2 \u5217\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 7 \u5217\uff1a\u8ba1\u7b97\u5e94\u7f34\u7684\u51fa\u53e3\u7a0e\u3001\u8fdb\u53e3\u7a0e\u548c\u7279\u522b\u6d88\u8d39\u7a0e\uff08\u7b2c 7 \u5217 = \u7b2c 5 \u5217 + \u7b2c 6 \u5217\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 8 \u5217\uff1a\u8ba1\u7b97\u5e94\u7f34\u7eb3\u7684\u73af\u5883\u4fdd\u62a4\u7a0e\uff08\u7b2c 8 \u5217 = \u7b2c 1 \u5217 x \u7b2c 2 \u5217\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 9 \u5217\uff1a\u8ba1\u7b97\u5e94\u7f34\u8d44\u6e90\u7a0e\uff08\u7b2c 9 \u5217 = \u7b2c 1 \u5217 x \u7b2c 3 \u5217 x \u7b2c 4 \u5217\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 10 \u5217\uff1a\u8ba1\u7b97\u5e94\u7f34\u571f\u5730\u4f7f\u7528\u7a0e\uff08\u7b2c 10 \u5217 = \u7b2c 1 \u5217 x \u7b2c 3 \u5217 x \u7b2c 4 \u5217\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c152\/2025\/TT-BTC\u53f7\u901a\u77e5\u5236\u5b9a\u7684\u4f1a\u8ba1\u5236\u5ea6\u975e\u5e38\u8be6\u7ec6\uff0c\u8981\u6c42\u5b9e\u65bd\u8005\u4e25\u683c\u628a\u63a7\u6536\u5165\u548c\u652f\u51fa\u7684\u5206\u7c7b\uff0c\u5e76\u51c6\u786e\u786e\u5b9a\u9500\u552e\u6210\u672c\u3002\u867d\u7136\u4f01\u4e1a\u81ea\u4e3b\u7ba1\u7406\u6709\u52a9\u4e8e\u964d\u4f4e\u521d\u671f\u6210\u672c\uff0c\u4f46\u7f3a\u4e4f\u7ecf\u9a8c\u548c\u4e13\u4e1a\u77e5\u8bc6\u4f1a\u663e\u8457\u589e\u52a0\u6570\u636e\u5dee\u5f02\u7684\u98ce\u9669\uff0c\u5bfc\u81f4\u56e0\u7533\u62a5\u4e0d\u5b9e\u6216\u903e\u671f\u7f34\u7a0e\u800c\u9762\u4e34\u7a0e\u52a1\u673a\u5173\u7684\u7a0e\u52a1\u8bc4\u4f30\u6216\u7f5a\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e2a\u4f53\u7ecf\u8425\u8005\u4e0d\u5b8c\u5168\u719f\u6089\u65b0\u7684\u4f1a\u8ba1\u7a0b\u5e8f\uff0c\u6216\u8005\u5728\u5e94\u7528\u7535\u5b50\u4f1a\u8ba1\u8d26\u7c3f\u65f6\u9047\u5230\u56f0\u96be\uff0c\u5bfb\u6c42\u4e13\u4e1a\u673a\u6784\u7684\u652f\u6301\u662f\u4e00\u79cd\u5b89\u5168\u6709\u6548\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u76ee\u524d\u63d0\u4f9b\u4ee5\u4e0b\u7efc\u5408\u652f\u6301\u670d\u52a1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u6700\u65b0\u6cd5\u89c4\uff0c\u63d0\u4f9b\u5efa\u7acb\u548c\u89c4\u8303\u4f1a\u8ba1\u7cfb\u7edf\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u534f\u52a9\u51c6\u5907\u548c\u7f34\u7eb3\u5b9a\u671f\u7a0e\u6b3e\uff0c\u786e\u4fdd\u6570\u636e\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u4e1a\u52a1\u8fd0\u8425\u60c5\u51b5\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89e3\u7b54\u548c\u89e3\u51b3\u4e0e\u53d1\u7968\u3001\u6587\u4ef6\u548c\u5ba1\u8ba1\u540e\u7a0e\u52a1\u5de5\u4f5c\u76f8\u5173\u7684\u95ee\u9898\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u63d0\u4f9b\u5546 MAN \u7684\u652f\u6301\u4e0b\uff0c\u4f01\u4e1a\u4e3b\u53ef\u4ee5\u5b89\u5fc3\u4e13\u6ce8\u4e8e\u53d1\u5c55\u5176\u6838\u5fc3\u4e1a\u52a1\u6d3b\u52a8\uff0c\u540c\u65f6\u786e\u4fdd\u5176\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8bb0\u5f55\u59cb\u7ec8\u5b8c\u6574\u3001\u900f\u660e\uff0c\u5e76\u5728\u9700\u8981\u65f6\u968f\u65f6\u51c6\u5907\u4e0e\u76d1\u7ba1\u673a\u6784\u5408\u4f5c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7f16\u8f91\u59d4\u5458\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 152\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 31\/12\/2025, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong vi\u1ec7c chu\u1ea9n h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cho kh\u1ed1i h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Th\u00f4ng t\u01b0 152\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7201"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7201\/revisions"}],"predecessor-version":[{"id":7206,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7201\/revisions\/7206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7205"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}