{"id":7794,"date":"2026-03-10T19:07:32","date_gmt":"2026-03-11T02:07:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7794"},"modified":"2026-03-17T02:43:47","modified_gmt":"2026-03-17T09:43:47","slug":"nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/","title":{"rendered":"\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4f7f\u7528\u8d22\u52a1\u62a5\u8868\u8bc1\u660e\u51fa\u8d44\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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400;\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u5f53\u5c40\u7684\u6307\u5bfc\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1s5SMBaG28HbPg82XBworahYLnT7Gbacl\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/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\">\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 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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\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\" >\u4f7f\u7528\u8d22\u52a1\u62a5\u8868\u8bc1\u660e\u51fa\u8d44\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/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\/zh\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#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><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\/zh\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\" >\u5173\u4e8e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u51fa\u8d44\u8bc1\u660e\u7684\u5e38\u89c1\u95ee\u9898<\/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\/zh\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\" >\u672a\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u53ef\u4ee5\u63a5\u53d7\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\" >\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c90 \u5929\u7684\u51fa\u8d44\u671f\u9650\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/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\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\" >\u5982\u679c\u8d22\u52a1\u62a5\u8868\u5df2\u7ecf\u5b58\u5728\uff0c\u662f\u5426\u8fd8\u9700\u8981\u94f6\u884c\u786e\u8ba4\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5728\u6838\u5b9e\u6ce8\u518c\u8d44\u672c\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u516c\u53f8\u6cbb\u7406\u4e2d\uff0c\u8bc1\u660e\u6210\u5458\u6216\u80a1\u4e1c\u7684\u5b9e\u9645\u51fa\u8d44\u989d\u662f\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u5f3a\u5236\u6027\u6cd5\u5f8b\u4e49\u52a1\u3002\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u548c\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u7cbe\u795e\uff0c\u8d22\u52a1\u62a5\u8868\u4e0d\u4ec5\u53cd\u6620\u4e86\u4f01\u4e1a\u7684\u7ecf\u8425\u72b6\u51b5\uff0c\u4e5f\u662f\u5df2\u7b79\u96c6\u80a1\u672c\u7684\u771f\u5b9e\u8bc1\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u8d22\u52a1\u62a5\u8868\u8bc1\u660e\u51fa\u8d44\u989d\uff0c\u76d1\u7ba1\u673a\u6784\u5373\u53ef\u5229\u7528\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u4ee3\u7801411\u6bd4\u8f83\u671f\u521d\u548c\u671f\u672b\u4f59\u989d\uff0c\u4ece\u800c\u786e\u5b9a\u6ce8\u518c\u8d44\u672c\u7684\u53d8\u5316\u3002\u7279\u522b\u662f\uff0c\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u80fd\u591f\u6e05\u6670\u5730\u5c55\u73b0\u73b0\u91d1\u3001\u94f6\u884c\u5b58\u6b3e\u6216\u56fa\u5b9a\u8d44\u4ea7\u7b49\u8d44\u4ea7\u589e\u52a0\u989d\u4e0e\u5b9e\u9645\u51fa\u8d44\u989d\u4e4b\u95f4\u7684\u5173\u7cfb\u3002\u4e3a\u786e\u4fdd\u51c6\u786e\u6027\uff0c\u4f01\u4e1a\u5e94\u53c2\u8003\u76f8\u5173\u8d44\u6599\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">\u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u7cbe\u795e\u65e8\u5728\u5b8c\u5584\u4f1a\u8ba1\u7cfb\u7edf\uff0c\u7136\u540e\u518d\u63d0\u4ea4\u7ed9\u76f8\u5173\u90e8\u95e8\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\u5173\u4e8e\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u63d0\u4ea4\u8bc1\u660e\u51fa\u8d44\u7684\u6587\u4ef6\u7684\u89c4\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7796\" aria-describedby=\"caption-attachment-7796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7796\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7796\" class=\"wp-caption-text\">\u5173\u4e8e\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u63d0\u4ea4\u8bc1\u660e\u51fa\u8d44\u7684\u6587\u4ef6\u7684\u89c4\u5b9a<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2025\u5e746\u670830\u65e5\u9881\u5e03\u7684\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5c31\u8bc1\u660e\u5df2\u5b8c\u6210\u51fa\u8d44\u6240\u9700\u7684\u8bc1\u660e\u6587\u4ef6\u7c7b\u578b\uff0c\u63d0\u4f9b\u4e86\u65b0\u7684\u3001\u66f4\u8be6\u7ec6\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5728\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c3\u6761\u7b2c12\u6b3e\u4e2d\uff0c\u653f\u5e9c\u660e\u786e\u89c4\u5b9a\u4e86\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u7684\u6709\u6548\u786e\u8ba4\u8868\u683c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u7684\u5f3a\u5236\u6027\u6587\u4ef6\u6e05\u5355\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6210\u5458\u540d\u518c\u7684\u526f\u672c\u6216\u6458\u5f55\uff0c\u6216\u80a1\u4efd\u516c\u53f8\u80a1\u4e1c\u540d\u518c\u7684\u526f\u672c\u6216\u6458\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u5df2\u5411\u6210\u5458\u9881\u53d1\u4e0e\u5176\u51fa\u8d44\u8d44\u4ea7\u4ef7\u503c\u76f8\u5bf9\u5e94\u7684\u51fa\u8d44\u8bc1\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u94f6\u884c\u51fa\u5177\u7684\u8d44\u91d1\u8f6c\u5165\u4f01\u4e1a\u8d26\u6237\u7684\u786e\u8ba4\u51fd\uff08\u8fd9\u901a\u5e38\u662f\u73b0\u91d1\u51fa\u8d44\u6700\u91cd\u8981\u7684\u6587\u4ef6\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u8bc1\u660e\u5df2\u6309\u7167\u73b0\u884c\u6cd5\u5f8b\u89c4\u5b9a\u5e76\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5b8c\u6210\u51fa\u8d44\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 12 \u6761\u7b2c d \u6b3e\u5173\u4e8e\u201c\u5176\u4ed6\u6587\u4ef6\u201d\u7684\u8865\u5145\uff0c\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e86\u901a\u8fc7\u8d22\u52a1\u62a5\u8868\u4ee5\u95f4\u63a5\u4f46\u9ad8\u5ea6\u771f\u5b9e\u7684\u8bc1\u636e\u6765\u8bc1\u660e\u8d44\u672c\u6295\u5165\u7684\u673a\u4f1a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\"><\/span><b>\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u662f\u5426\u88ab\u89c6\u4e3a\u6709\u6548\u7684\u4f50\u8bc1\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u8d28\u7591\uff0c\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u662f\u5426\u5c5e\u4e8e\u201c\u5176\u4ed6\u6587\u4ef6\u201d\u3002\u4ece\u4f1a\u8ba1\u89d2\u5ea6\u6765\u770b\uff0c\u7531\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5b8c\u5168\u8ba4\u53ef\u7684\u62a5\u544a\u662f\u8d44\u4ea7\u5b9e\u9645\u4ea7\u751f\u7684\u6700\u6709\u529b\u8bc1\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u6839\u636e2026\u5e743\u6708\u6709\u5173\u90e8\u95e8\u7684\u53cd\u9988\uff0c\u5c3d\u7ba1\u8d22\u52a1\u62a5\u8868\u5177\u6709\u5f88\u9ad8\u7684\u53ef\u9760\u6027\uff0c\u4f46\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5c06\u5176\u5b8c\u5168\u66ff\u4ee3\u6c47\u6b3e\u786e\u8ba4\u6587\u4ef6\u4ecd\u9700\u8c28\u614e\u8003\u8651\u3002\u4e3a\u4e86\u4f18\u5316\u7533\u8bf7\u6d41\u7a0b\u5e76\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\uff0c\u8bb8\u591a\u673a\u6784\u9009\u62e9\u4e86\u5176\u4ed6\u66ff\u4ee3\u65b9\u6cd5\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u786e\u4fdd\u4e86\u4ece\u4f1a\u8ba1\u9636\u6bb5\u5230\u4e0e\u7a0e\u52a1\u673a\u5173\u548c\u8ba1\u5212\u6295\u8d44\u90e8\u95e8\u6253\u4ea4\u9053\u7b49\u65b9\u9762\u7684\u652f\u6301\u3002\u8fd9\u4fdd\u8bc1\u4e86\u901a\u8fc7\u8d22\u52a1\u62a5\u8868\u63d0\u4f9b\u7684\u51fa\u8d44\u8bc1\u660e\u59cb\u7ec8\u4e25\u683c\u7b26\u5408\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u6709\u6743\u6279\u51c6\u7533\u8bf7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c21\u6761\u89c4\u5b9a\uff0c\u8ba1\u5212\u6295\u8d44\u5385\u4e0b\u5c5e\u7684\u5546\u4e1a\u767b\u8bb0\u5c40\u5bf9\u7533\u8bf7\u7684\u6709\u6548\u6027\u62e5\u6709\u6700\u9ad8\u5ba1\u6279\u6743\u3002\u8be5\u673a\u6784\u8d1f\u8d23\u6307\u5bfc\u4f01\u4e1a\u6309\u7167\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u7cbe\u795e\u529e\u7406\u5546\u4e1a\u767b\u8bb0\u4fe1\u606f\u53d8\u66f4\u767b\u8bb0\u624b\u7eed\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u4f7f\u7528\u8d22\u52a1\u62a5\u8868\u63d0\u4f9b\u51fa\u8d44\u8bc1\u660e\u65f6\uff0c\u9700\u8981\u6ce8\u610f\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u8981\u6c42\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60a8\u5fc5\u987b\u76f4\u63a5\u8054\u7cfb\u4f01\u4e1a\u767b\u8bb0\u673a\u5173\uff0c\u4ee5\u83b7\u53d6\u6709\u5173\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5728\u60a8\u5177\u4f53\u60c5\u51b5\u4e0b\u7684\u9002\u7528\u6307\u5bfc\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7701\u7ea7\u653f\u5e9c\u5c06\u628a\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u4e0e\u4f01\u4e1a\u63d0\u4f9b\u7684\u6587\u4ef6\u8fdb\u884c\u6bd4\u5bf9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5bf9\u5176\u6ce8\u518c\u8d44\u672c\u6570\u5b57\u7684\u51c6\u786e\u6027\u8d1f\u6709\u6cd5\u5f8b\u548c\u5904\u7f5a\u7684\u5168\u90e8\u8d23\u4efb\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\"><\/span><b>\u53d8\u66f4\u6ce8\u518c\u8d44\u672c\u9700\u8981\u54ea\u4e9b\u6587\u4ef6\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7797\" aria-describedby=\"caption-attachment-7797\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7797\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg\" alt=\"C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP h\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7797\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u53d8\u66f4\u516c\u53f8\u6ce8\u518c\u8d44\u672c\u9700\u8981\u54ea\u4e9b\u6587\u4ef6\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u589e\u52a0\u6ce8\u518c\u8d44\u672c\u65f6\uff0c\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c44\u6761\u7b2c1\u6b3ed\u9879\u7684\u89c4\u5b9a\u3002\u7533\u8bf7\u6750\u6599\u5fc5\u987b\u5305\u542b\u6839\u636e\u300a\u4f01\u4e1a\u6cd5\u300b\u548c\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7f34\u7eb3\u6b3e\u9879\u7684\u660e\u786e\u8bc1\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u6240\u9700\u6587\u4ef6\u7684\u6c47\u603b\u8868\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 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u6240\u9700\u6587\u4ef6\u7684\u6458\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u51fa\u8d44\u5f62\u5f0f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u652f\u6301\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bf7\u6ce8\u610f\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5236\u5b9a\u7684\u89c4\u5b9a\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4ee5\u73b0\u91d1\u5f62\u5f0f\u6350\u6b3e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6536\u636e\u3001\u73b0\u91d1\u5e93\u5b58\u62a5\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u6b64\u89c4\u5b9a\u4ec5\u9002\u7528\u4e8e\u4e2a\u4eba\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u901a\u8fc7\u94f6\u884c\u8f6c\u8d26\u6350\u6b3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d37\u9879\u901a\u77e5\u5355\u3001\u4f59\u989d\u786e\u8ba4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8f6c\u8d26\u5fc5\u987b\u4ece\u6240\u6709\u8005\u7684\u8d26\u6237\u8fdb\u884c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4ee5\u5b9e\u7269\uff08\u8d44\u4ea7\uff09\u5f62\u5f0f\u8d21\u732e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ea4\u63a5\u8bb0\u5f55\uff0c\u8bc1\u4e66<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9700\u8981\u63d0\u4f9b\u6709\u6548\u7684\u4f30\u4ef7\u8bc1\u4e66\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5229\u7528\u8d22\u52a1\u62a5\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u4e00\u70b9\u5728\u4ee3\u7801 411 \u4e2d\u5f97\u5230\u4e86\u5145\u5206\u4f53\u73b0\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u6ce8\u610f\uff0c\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u6240\u6709\u8bc1\u660e\u6587\u4ef6\u5fc5\u987b\u4e3a\u539f\u4ef6\u6216\u7ecf\u8ba4\u8bc1\u7684\u526f\u672c\uff0c\u4ee5\u786e\u4fdd\u6700\u9ad8\u7684\u6cd5\u5f8b\u6548\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\"><\/span><b>\u4f7f\u7528\u8d22\u52a1\u62a5\u8868\u8bc1\u660e\u51fa\u8d44\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4f7f\u7528\u8d22\u52a1\u62a5\u8868\u8bc1\u660e\u51fa\u8d44\u989d\u65f6\uff0c\u7ecf\u5e38\u4f1a\u51fa\u73b0\u4ee5\u4e0b\u5e38\u89c1\u9519\u8bef\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u8d22\u52a1\u62a5\u8868\u672a\u7ecf\u72ec\u7acb\u673a\u6784\u5ba1\u8ba1\uff0c\u8fdd\u53cd\u4e86\u900f\u660e\u5ea6\u8981\u6c42\u3002\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u5b9e\u9645\u51fa\u8d44\u989d\u4e0e\u767b\u8bb0\u7684\u589e\u8d44\u989d\u4e0d\u7b26\uff0c\u5bfc\u81f4\u76d1\u7ba1\u673a\u6784\u5bf9\u8be5\u4ea4\u6613\u7684\u53ef\u884c\u6027\u63d0\u51fa\u8d28\u7591\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u6cd5\u89c4\u8981\u6c42\u7684\u8bc1\u660e\u8d44\u4ea7\u6765\u6e90\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u65f6\u95f4\u672a\u80fd\u51c6\u786e\u53cd\u662090\u5929\u7684\u8d44\u672c\u6295\u5165\u671f\u9650\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u76f8\u5173\u6cd5\u89c4\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u8d44\u672c\u4ea4\u6613\u4e2d\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\uff0c\u5e76\u786e\u4fdd\u53ef\u6301\u7eed\u7684\u5408\u6cd5\u5408\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u603b\u4e4b\uff0c\u4e3a\u786e\u4fdd\u589e\u8d44\u7533\u8bf7\u987a\u5229\u83b7\u6279\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u9700\u8981\u51c6\u5907\u900f\u660e\u7684\u8d22\u52a1\u62a5\u544a\uff0c\u8fd8\u8981\u786e\u4fdd\u5b9e\u9645\u51fa\u8d44\u989d\u4e0e\u4f1a\u8ba1\u6570\u636e\u4e00\u81f4\u3002\u79ef\u6781\u66f4\u65b0\u5e76\u4e25\u683c\u9075\u5b88\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u8d44\u672c\u4ea4\u6613\u4e2d\u66f4\u52a0\u79ef\u6781\u4e3b\u52a8\uff0c\u5e76\u786e\u4fdd\u6301\u7eed\u5408\u6cd5\u5408\u89c4\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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\u5173\u4e8e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u51fa\u8d44\u8bc1\u660e\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\"><\/span>\u672a\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u53ef\u4ee5\u63a5\u53d7\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u4e8e\u5fc5\u987b\u63a5\u53d7\u5ba1\u8ba1\u7684\u4f01\u4e1a\uff0c\u672a\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u4e0d\u8db3\u4ee5\u66ff\u4ee3\u51fa\u8d44\u51ed\u8bc1\u3002\u5176\u4ed6\u5b9e\u4f53\u5e94\u4f18\u5148\u8003\u8651\u5ba1\u8ba1\uff0c\u4ee5\u63d0\u9ad8\u5176\u8d22\u52a1\u6587\u4ef6\u7684\u53ef\u4fe1\u5ea6\u3002                     <\/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=\"Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\"><\/span>\u6839\u636e\u7b2c 168\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c90 \u5929\u7684\u51fa\u8d44\u671f\u9650\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6b64\u671f\u9650\u81ea\u4f01\u4e1a\u83b7\u5f97\u8425\u4e1a\u6267\u7167\u4e4b\u65e5\u8d77\u7b97\u3002\u6b64\u540e\u4efb\u4f55\u901a\u8fc7\u8d22\u52a1\u62a5\u8868\u63d0\u4f9b\u7684\u51fa\u8d44\u8bc1\u660e\uff0c\u90fd\u5fc5\u987b\u6e05\u695a\u5730\u8868\u660e\u5b9e\u9645\u51fa\u8d44\u53d1\u751f\u572890\u5929\u671f\u9650\u5185\u3002                    <\/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=\"Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\"><\/span>\u5982\u679c\u8d22\u52a1\u62a5\u8868\u5df2\u7ecf\u5b58\u5728\uff0c\u662f\u5426\u8fd8\u9700\u8981\u94f6\u884c\u786e\u8ba4\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5c3d\u7ba1\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5141\u8bb8\u4f7f\u7528\u5176\u4ed6\u6587\u4ef6\uff0c\u4f46\u94f6\u884c\u786e\u8ba4\u51fd\u4ecd\u7136\u662f\u73b0\u91d1\u51fa\u8d44\u6700\u6709\u6548\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u8d22\u52a1\u62a5\u8868\u901a\u5e38\u4f5c\u4e3a\u4f50\u8bc1\u6750\u6599\uff0c\u4f9b\u6709\u5173\u90e8\u95e8\u6838\u5b9e\u4ea4\u6613\u771f\u5b9e\u6027\u3002                    <\/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\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 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Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7794","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=7794"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7794\/revisions"}],"predecessor-version":[{"id":7856,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7794\/revisions\/7856"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7795"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}