{"id":7822,"date":"2026-03-11T19:58:52","date_gmt":"2026-03-12T02:58:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7822"},"modified":"2026-03-11T20:56:03","modified_gmt":"2026-03-12T03:56:03","slug":"nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/","title":{"rendered":"\u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff1a\u7236\u6bcd\u5728\u591a\u5927\u5e74\u9f84\u88ab\u89c6\u4e3a\u53d7\u629a\u517b\u4eba\uff1f"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-135-2020-ND-CP-tuoi-nghi-huu-445512.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u786e\u5b9a\u53d7\u629a\u517b\u4eba\uff08\u5c24\u5176\u662f\u7236\u6bcd\uff09\u7684\u5e74\u9f84\u81f3\u5173\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u8d8a\u5357\u9000\u4f11\u5e74\u9f84\u9010\u5e74\u63d0\u9ad8\u7684\u60c5\u51b5\u4e0b\u3002\u5e74\u9f84\u8ba1\u7b97\u9519\u8bef\u6216\u4f4e\u4f30\u51fa\u751f\u6708\u4efd\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5728\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u62d2\u7edd\u6263\u9664\u5bb6\u5ead\u6d25\u8d34\u3002\u672c\u6587\u66f4\u65b0\u4e862026\u5e74\u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u63d0\u4f9b\u4e86\u5173\u4e8e\u5982\u4f55\u5224\u65ad\u7236\u6bcd\u662f\u5426\u5df2\u8fc7\u5de5\u4f5c\u5e74\u9f84\u7684\u6307\u5bfc\u3001\u8be6\u7ec6\u7684\u51fa\u751f\u5e74\u4efd\u67e5\u8be2\u8868\u4ee5\u53ca\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u8ba1\u7b97\u7684\u8d77\u59cb\u65e5\u671f\uff0c\u4ee5\u786e\u4fdd\u7a0e\u6b3e\u7f34\u7eb3\u7684\u51c6\u786e\u6027\u548c\u5408\u7406\u6027\u3002<\/span><\/p>\n<p><span class=\"text\"><div 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>\u6839\u636e\u73b0\u884c\u89c4\u5b9a\u767b\u8bb0\u5bb6\u5c5e\u7684\u6761\u4ef6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_ve_thu_nhap\" >\u6536\u5165\u8981\u6c42<\/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\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_ve_kha_nang_lao_dong\" >\u5de5\u4f5c\u80fd\u529b\u8981\u6c42<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\" >\u5982\u679c\u7236\u6bcd\u5df2\u8fc7\u5de5\u4f5c\u5e74\u9f84\u2026\u2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a 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class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\" >\u8c03\u6574\u5973\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/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\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\" >2026 \u5e74\u89c4\u5b9a\u7684\u53d7\u629a\u517b\u4eba\uff08\u7236\u6bcd\uff09\u5e74\u9f84\u9650\u5236\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\" >\u5982\u4f55\u786e\u5b9a\u4f55\u65f6\u5f00\u59cb\u8ba1\u7b97\u4e2a\u4eba\u514d\u7a0e\u989d\u3002<\/a><\/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\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\" >\u8bc1\u660e\u53d7\u629a\u517b\u4eba\u662f\u7236\u6bcd\u7684\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\" >\u6267\u884c\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#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=\"Nghi_dinh_1352020ND-CP_can_cu_xac_dinh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>\u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u7236\u6bcd\u662f\u786e\u5b9a\u53d7\u629a\u517b\u4eba\u7684\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u786e\u5b9a\u7236\u6bcd\u5728\u4e2a\u4eba\u6240\u5f97\u7a0e\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u767b\u8bb0\u65f6\u662f\u5426\u5df2\u8d85\u8fc7\u5de5\u4f5c\u5e74\u9f84\u7684\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e\u3002\u9274\u4e8e\u8d8a\u5357\u9000\u4f11\u5e74\u9f84\u9010\u5e74\u9010\u6b65\u4e0a\u8c03\uff0c\u8be5\u6cd5\u4ee4\u5c24\u4e3a\u503c\u5f97\u5173\u6ce8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u9000\u4f11\u5e74\u9f84\u95e8\u69db\u4e0e\u5f80\u5e74\u76f8\u6bd4\u7ee7\u7eed\u53d8\u5316\u3002\u56e0\u6b64\uff0c\u5224\u65ad\u7236\u6bcd\u662f\u5426\u7b26\u5408\u53d7\u629a\u517b\u4eba\u8d44\u683c\uff0c\u4e0d\u4ec5\u5e94\u57fa\u4e8e\u5176\u51fa\u751f\u5e74\u4efd\uff0c\u8fd8\u5e94\u57fa\u4e8e\u5176\u5177\u4f53\u7684\u51fa\u751f\u6708\u4efd\uff0c\u4ee5\u4fbf\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\u6b63\u786e\u8ba1\u7b97\u5176\u5e74\u9f84\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u5bf9\u7eb3\u7a0e\u4eba\u6765\u8bf4\u610f\u4e49\u91cd\u5927\u3002\u6b63\u786e\u5224\u65ad\u7236\u6bcd\u4f55\u65f6\u8fbe\u5230\u6cd5\u5b9a\u5de5\u4f5c\u5e74\u9f84\u81f3\u5173\u91cd\u8981\u3002 <\/span><span style=\"font-weight: 400;\">\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u548c\u9000\u4f11\u5e74\u9f84\u89c4\u5b9a\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u5c06\u6709\u52a9\u4e8e\u60a8\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u51c6\u5907\u6216\u4f7f\u7528\u8fd9\u4e9b\u652f\u6301\u6587\u4ef6\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e3a\u786e\u4fdd\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguoi_phu_thuoc_la_cha_me_theo_luat_thue\"><\/span><b>\u7a0e\u6cd5\u4e2d\u5173\u4e8e\u53d7\u629a\u517b\u4eba\uff08\u7236\u6bcd\uff09\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u6cd5\u5f8b\u4f53\u7cfb\u7684\u89c4\u5b9a\uff0c\u5173\u4e8e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u8d8a\u5357\uff0c\u7236\u6bcd\u4f5c\u4e3a\u53d7\u629a\u517b\u4eba\u7684\u5b9a\u4e49\u76f8\u5f53\u5bbd\u6cdb\uff0c\u4ee5\u4f53\u73b0\u7eb3\u7a0e\u4eba\u8d61\u517b\u524d\u51e0\u4ee3\u4eba\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u4ee5\u4e0b\u4eba\u5458\u6709\u8d44\u683c\u767b\u8bb0\u4e3a\u53d7\u629a\u517b\u4eba\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u7684\u4eb2\u751f\u7236\u4eb2\u548c\u6bcd\u4eb2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5cb3\u7236\u3001\u5cb3\u6bcd\uff0c\u6216\u4e08\u592b\u7684\u7236\u4eb2\u3001\u4e08\u592b\u7684\u6bcd\u4eb2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ee7\u7236\uff0c\u7ee7\u6bcd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u8ba4\u53ef\u7684\u517b\u7236\u6216\u517b\u6bcd\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u51c6\u786e\u786e\u5b9a\u975e\u52b3\u52a8\u5e74\u9f84\u4eba\u5458\u7684\u8eab\u4efd\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u7a0e\u52a1\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u7684\u6cd5\u5f8b\u98ce\u9669\u3002\u540c\u65f6\uff0c\u8fd9\u4e5f\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u5ba1\u8ba1\u6216\u68c0\u67e5\u65f6\u51c6\u5907\u5145\u5206\u7684\u8bc1\u660e\u6587\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u5728\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u88ab\u53d6\u6d88\u53d7\u629a\u517b\u4eba\u8d44\u683c\u7684\u6848\u4f8b\uff0c\u90fd\u662f\u7531\u4e8e2021\u5e74\u4e4b\u524d\u9519\u8bef\u5730\u9002\u7528\u4e86\u65e7\u7684\u9000\u4f11\u5e74\u9f84\u89c4\u5b9a\u3002\u56e0\u6b64\uff0c\u66f4\u65b0\u5230\u6b63\u786e\u7684\u73b0\u884c\u6cd5\u89c4\u662f\u5f3a\u5236\u6027\u7684\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_dang_ky_nguoi_phu_thuoc_theo_quy_dinh_hien_hanh\"><\/span><b>\u6839\u636e\u73b0\u884c\u89c4\u5b9a\u767b\u8bb0\u5bb6\u5c5e\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7825\" aria-describedby=\"caption-attachment-7825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7825\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7825\" class=\"wp-caption-text\">\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u767b\u8bb0\u53d7\u629a\u517b\u4eba\u9700\u6ee1\u8db3\u76f8\u5173\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u52b3\u52a8\u5e74\u9f84\u56e0\u7d20\u5916\uff0c\u7a0e\u6cd5\u8fd8\u5bf9\u7236\u6bcd\u7684\u6536\u5165\u548c\u52b3\u52a8\u80fd\u529b\u8bbe\u5b9a\u4e86\u5177\u4f53\u6807\u51c6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4ee5\u4e0b\u8bf4\u660e\uff1a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u53d7\u629a\u517b\u4eba\u7684\u7236\u6bcd\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thu_nhap\"><\/span><b>\u6536\u5165\u8981\u6c42<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u6536\u5165\u6765\u6e90\u7684\u5e73\u5747\u6708\u603b\u6536\u5165\u4e0d\u8d85\u8fc7100\u4e07\u8d8a\u5357\u76fe\/\u6708\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u6536\u5165\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u517b\u8001\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u79df\u623f\u4ea7\u7684\u6536\u5165<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_kha_nang_lao_dong\"><\/span><b>\u5de5\u4f5c\u80fd\u529b\u8981\u6c42<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7236\u6bcd\u53cc\u65b9\u90fd\u5904\u4e8e\u5de5\u4f5c\u5e74\u9f84\uff0c\u5219\u53ea\u6709\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u624d\u88ab\u89c6\u4e3a\u53d7\u629a\u517b\u4eba\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8eab\u60a3\u6b8b\u75be<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\u4e27\u5931\u5de5\u4f5c\u80fd\u529b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5fc5\u987b\u901a\u8fc7\u533b\u7597\u8bb0\u5f55\u6216\u4e3b\u7ba1\u673a\u6784\u51fa\u5177\u7684\u8bc1\u660e\u6765\u8bc1\u5b9e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\"><\/span><b>\u5982\u679c\u7236\u6bcd\u5df2\u8fc7\u5de5\u4f5c\u5e74\u9f84\u2026\u2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7236\u6bcd\u5df2\u8d85\u8fc7\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u9000\u4f11\u5e74\u9f84\uff0c\u7eb3\u7a0e\u4eba\u65e0\u9700\u8bc1\u660e\u5176\u6b8b\u75be\uff0c\u53ea\u9700\u6ee1\u8db3\u6536\u5165\u8981\u6c42\u5373\u53ef\u767b\u8bb0\u4eab\u53d7\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_1352020ND-CP_quy_dinh_tang_tuoi_nghi_huu\"><\/span><b>\u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u63d0\u9ad8\u9000\u4f11\u5e74\u9f84\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7826\" aria-describedby=\"caption-attachment-7826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7826\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7826\" class=\"wp-caption-text\">\u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u5c06\u53d7\u629a\u517b\u4eba\u5b9a\u4e49\u4e3a\u7236\u6bcd\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u52b3\u52a8\u6cd5\u4f53\u7cfb\u7684\u4e00\u9879\u91cd\u5927\u53d8\u9769\u662f\u6839\u636e\u957f\u671f\u89c4\u5212\u8c03\u6574\u9000\u4f11\u5e74\u9f84\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u89c4\u5b9a\uff0c\u6b63\u5e38\u5de5\u4f5c\u6761\u4ef6\u4e0b\u7684\u9000\u4f11\u5e74\u9f84\u9010\u5e74\u63d0\u9ad8\uff0c\u76f4\u81f3\u8fbe\u5230\u4ee5\u4e0b\u6c34\u5e73\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7537\u6027\uff1a62\u5c81\uff08\u81ea2028\u5e74\u8d77\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5973\u6027\uff1a60 \u5c81\uff08\u81ea 2035 \u5e74\u8d77\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2026\u7eb3\u7a0e\u5e74\u5ea6\u7684\u9000\u4f11\u5e74\u9f84\u6309\u4ee5\u4e0b\u65b9\u5f0f\u786e\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7537\u6027\u5de5\u4eba\uff1a61\u5c81\u96f66\u4e2a\u6708<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5973\u5de5\uff1a57\u5c81<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u7406\u89e3\u8fd9\u4e00\u8fc7\u7a0b\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u7a0e\u52a1\u673a\u5173\u901a\u5e38\u4f1a\u6839\u636e\u7eb3\u7a0e\u5e74\u5ea6\u76f8\u5e94\u7684\u9000\u4f11\u5e74\u9f84\u6765\u786e\u5b9a\u7236\u6bcd\u662f\u5426\u5c5e\u4e8e\u8fc7\u5ea6\u5de5\u4f5c\u5e74\u9f84\u7c7b\u522b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_lo_trinh_dieu_chinh_tuoi_nghi_huu_cua_nguoi_lao_dong\"><\/span><b>\u52b3\u52a8\u8005\u9000\u4f11\u5e74\u9f84\u8c03\u6574\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\"><\/span><b>\u8c03\u6574\u7537\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u7537\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4e0b\u8868\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u8c03\u6574\u4e86\u7537\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/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 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u8c03\u6574\u7537\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><b>\u9000\u4f11\u5e74<\/b><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><b>\u9000\u4f11\u5e74\u9f84<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\u5e74\u96f63\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\u5e74\u96f66\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60\u5e74\u96f69\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u5c81<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u5c81\u96f63\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u5c81\u96f66\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61\u5c81\u96f69\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">\u4ece2028\u5e74\u8d77<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">62\u5c81<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8868\u663e\u793a\uff0c\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8def\u7ebf\u56fe\uff0c\u7537\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u9010\u5e74\u9012\u589e\uff0c\u76f4\u81f32028\u5e74\u8d77\u8fbe\u523062\u5c81\u3002\u4e86\u89e3\u6bcf\u4e2a\u9000\u4f11\u5e74\u9f84\u8282\u70b9\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u51c6\u786e\u5224\u65ad\u5176\u7236\u4eb2\u6216\u5176\u4ed6\u7537\u6027\u4eb2\u5c5e\u4f55\u65f6\u8d85\u8fc7\u5de5\u4f5c\u5e74\u9f84\uff0c\u4ece\u800c\u786e\u4fdd\u5728\u767b\u8bb0\u53d7\u629a\u517b\u4eba\u4ee5\u4eab\u53d7\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u65f6\u6b63\u786e\u5e94\u7528\u76f8\u5173\u89c4\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u9000\u4f11\u5e74\u9f84\u8c03\u6574\u65b9\u6848\u5e76\u975e\u4ec5\u9002\u7528\u4e8e\u7537\u6027\u52b3\u52a8\u8005\u3002\u5bf9\u4e8e\u5973\u6027\u52b3\u52a8\u8005\uff0c\u6cd5\u5f8b\u4e5f\u89c4\u5b9a\u4e86\u5355\u72ec\u7684\u9000\u4f11\u5e74\u9f84\u589e\u957f\u65b9\u6848\uff0c\u5e76\u91c7\u7528\u4e0d\u540c\u7684\u8c03\u6574\u5e45\u5ea6\uff0c\u4ee5\u9002\u5e94\u5176\u5de5\u4f5c\u7279\u70b9\u548c\u793e\u4f1a\u4fdd\u969c\u653f\u7b56\u3002\u4ee5\u4e0b\u7ae0\u8282\u5c06\u8be6\u7ec6\u5206\u6790\u73b0\u884c\u7684\u5973\u6027\u52b3\u52a8\u8005\u9000\u4f11\u5e74\u9f84\u8c03\u6574\u89c4\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\"><\/span><b>\u8c03\u6574\u5973\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u8def\u7ebf\u56fe\uff0c\u8d8a\u5357\u5973\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u6b63\u5728\u9010\u6b65\u63d0\u9ad8\u3002\u9000\u4f11\u5e74\u9f84\u6bcf\u5e74\u5c06\u63d0\u9ad84\u4e2a\u6708\uff0c\u76f4\u81f32035\u5e74\u8fbe\u523060\u5c81\u3002\u4e86\u89e3\u8fd9\u4e00\u8def\u7ebf\u56fe\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u51c6\u786e\u5224\u65ad\u7236\u6bcd\u4f55\u65f6\u8d85\u8fc7\u5de5\u4f5c\u5e74\u9f84\uff0c\u4ece\u800c\u6b63\u786e\u7533\u62a5\u53d7\u629a\u517b\u4eba\u4ee5\u83b7\u5f97\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u3002\u4e3a\u65b9\u4fbf\u8d77\u89c1\uff0c\u4ee5\u4e0b\u662f\u6309\u5e74\u4efd\u5217\u51fa\u7684\u5973\u6027\u52b3\u52a8\u8005\u9000\u4f11\u5e74\u9f84\u8be6\u7ec6\u6c47\u603b\u8868\u3002<\/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 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u8c03\u6574\u5973\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9000\u4f11\u5e74<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9000\u4f11\u5e74\u9f84<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55\u5e74\u96f64\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55\u5e74\u96f68\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\u5c81<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\u5e74\u96f64\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56\u5e74\u96f68\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\u5c81<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\u5e74\u96f64\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57\u5e74\u96f68\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\u5c81<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\u5e74\u96f64\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2031<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58\u5e74\u96f68\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2032<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\u5c81<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2033<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\u5e74\u96f64\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2034<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59\u5e74\u96f68\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece2035\u5e74\u8d77\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\u5c81<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u8def\u7ebf\u56fe\u663e\u793a\uff0c\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5973\u6027\u52b3\u52a8\u8005\u7684\u9000\u4f11\u5e74\u9f84\u9010\u5e74\u63d0\u9ad8\uff0c\u4ece2021\u5e74\u768455\u5c81\u96f64\u4e2a\u6708\u63d0\u9ad8\u52302035\u5e74\u768460\u5c81\u3002\u8fd9\u4e00\u53d8\u5316\u4e0d\u4ec5\u5f71\u54cd\u52b3\u52a8\u653f\u7b56\uff0c\u4e5f\u662f\u7a0e\u52a1\u673a\u5173\u5728\u7533\u62a5\u53d7\u629a\u517b\u4eba\u65f6\u5224\u65ad\u7236\u6bcd\u662f\u5426\u5df2\u8fc7\u52b3\u52a8\u5e74\u9f84\u7684\u91cd\u8981\u4f9d\u636e\u3002\u56e0\u6b64\uff0c\u7eb3\u7a0e\u4eba\u5728\u7533\u62a5\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u65f6\uff0c\u9700\u8981\u51c6\u786e\u6bd4\u5bf9\u6bcf\u5e74\u7684\u76f8\u5e94\u9000\u4f11\u5e74\u9f84\uff0c\u4ee5\u786e\u5b9a\u5176\u7236\u6bcd\u662f\u5426\u7b26\u5408\u53d7\u629a\u517b\u4eba\u8d44\u683c\uff0c\u907f\u514d\u4e0e\u4e4b\u524d\u7684\u9000\u4f11\u5e74\u9f84\u89c4\u5b9a\u6df7\u6dc6\u3002<\/span><\/p>\n<p><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2. \u4e0a\u8868\u663e\u793a\u4e86\u9000\u4f11\u5e74\u9f84\u9010\u5e74\u9012\u589e\u7684\u60c5\u51b5\u3002\u8fd9\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u8f7b\u677e\u786e\u5b9a\u5176\u7279\u5b9a\u7eb3\u7a0e\u5e74\u5ea6\u9002\u7528\u7684\u9000\u4f11\u5e74\u9f84\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u4e00\u70b9\u662f\uff0c\u9000\u4f11\u5e74\u9f84\u662f\u4ee5\u6708\u4e3a\u5355\u4f4d\u8ba1\u7b97\u7684\uff0c\u56e0\u6b64\u786e\u5b9a\u53d7\u629a\u517b\u4eba\u9700\u8981\u4f9d\u9760\u786e\u5207\u7684\u51fa\u751f\u65e5\u671f\uff08\u65e5\u3001\u6708\u3001\u5e74\uff09\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u51fa\u751f\u5e74\u4efd\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\"><\/span><b>2026 \u5e74\u89c4\u5b9a\u7684\u53d7\u629a\u517b\u4eba\uff08\u7236\u6bcd\uff09\u5e74\u9f84\u9650\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u63d0\u9ad8\u9000\u4f11\u5e74\u9f84\u7684\u8def\u7ebf\u56fe\uff0c\u7b26\u5408\u53d7\u629a\u517b\u4eba\u767b\u8bb0\u6761\u4ef6\u7684\u7236\u6bcd\u7684\u51fa\u751f\u5e74\u4efd\u53ef\u57282026\u5e74\u786e\u5b9a\u3002\u4e0b\u8868\u7528\u4e8e\u67e5\u8be2\u53d7\u629a\u517b\u7236\u6bcd\u7684\u51fa\u751f\u5e74\u4efd\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;\"> \u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u6709\u8d44\u683c\u767b\u8bb0\u53d7\u629a\u517b\u4eba\u7684\u7236\u6bcd\u7684\u51fa\u751f\u5e74\u4efd\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b26\u5408\u6761\u4ef6\u7684\u51fa\u751f\u5e74\u4efd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u751f\u7236\u3001\u5cb3\u7236\u3001\u4e08\u592b\u7684\u7236\u4eb2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1964\u5e746\u6708\u6216\u4e4b\u524d\u51fa\u751f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5230 2026 \u5e74\uff0c\u4f60\u5c06\u5e74\u6ee1 61 \u5c81\u96f6 6 \u4e2a\u6708\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6bcd\u4eb2\u3001\u5a46\u5a46\u3001\u4e08\u592b\u7684\u6bcd\u4eb2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1969\u5e74\u6216\u4e4b\u524d\u51fa\u751f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2026\u5e74\u6ee157\u5c81<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6b64\u67e5\u627e\u8868\u9002\u7528\u4e8e\u5728\u6b63\u5e38\u5de5\u4f5c\u6761\u4ef6\u4e0b\u96c7\u7528\u7684\u5de5\u4eba\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u524d\u9000\u4f11<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e0\u5de5\u4f5c\u80fd\u529b\u4e0b\u964d\u800c\u9000\u4f11<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8270\u82e6\u4e14\u5371\u9669\u7684\u804c\u4e1a<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9000\u4f11\u5e74\u9f84\u53ef\u80fd\u6bd4\u4e00\u822c\u89c4\u5b9a\u4f4e\u81f3\u591a5\u5e74\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u9700\u8981\u63d0\u4f9b\u66f4\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\u624d\u80fd\u83b7\u5f97\u7a0e\u52a1\u673a\u5173\u7684\u8ba4\u53ef\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\"><\/span><b>\u5982\u4f55\u786e\u5b9a\u4f55\u65f6\u5f00\u59cb\u8ba1\u7b97\u4e2a\u4eba\u514d\u7a0e\u989d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u5f00\u59cb\u4eab\u53d7\u7a0e\u6536\u62b5\u6263\u7684\u6b63\u786e\u6708\u4efd\u53ef\u4ee5\u6781\u5927\u5730\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u4f18\u5316\u5176\u5e74\u5ea6\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u6263\u9664\u989d\u7684\u8ba1\u7b97\u65f6\u95f4\u662f\u6839\u636e\u8d61\u517b\u4e49\u52a1\u4ea7\u751f\u7684\u65f6\u95f4\u786e\u5b9a\u7684\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u4e9b\u5e38\u89c1\u573a\u666f\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026 \u5e74\u4e4b\u524d\u5df2\u8fc7\u5de5\u4f5c\u5e74\u9f84\u7684\u7236\u6bcd\uff1a\u5982\u679c\u6309\u65f6\u63d0\u4ea4\u53d7\u629a\u517b\u4eba\u767b\u8bb0\uff0c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u6709\u8d44\u683c\u83b7\u5f97 2026 \u5e74\u5168\u5e74\u7684\u6263\u9664\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7236\u6bcd\u4e8e 2026 \u5e74\u8fbe\u5230\u9000\u4f11\u5e74\u9f84\uff1a\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4e2a\u4eba\u6d25\u8d34\u901a\u5e38\u4ece\u7236\u6bcd\u4f9d\u6cd5\u8fbe\u5230\u9000\u4f11\u5e74\u9f84\u540e\u7684\u4e0b\u4e00\u4e2a\u6708\u5f00\u59cb\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e0\u52b3\u52a8\u80fd\u529b\u4e0b\u964d\u800c\u63d0\u524d\u9000\u4f11\u7684\u7236\u6bcd\uff1a\u6263\u6b3e\u7684\u5f00\u59cb\u65e5\u671f\u5c06\u6839\u636e\u4f53\u68c0\u59d4\u5458\u4f1a\u7684\u7ed3\u8bba\u65e5\u671f\u6216\u9000\u4f11\u51b3\u5b9a\u65e5\u671f\u786e\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>\u8bc1\u660e\u53d7\u629a\u517b\u4eba\u662f\u7236\u6bcd\u7684\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7824\" aria-describedby=\"caption-attachment-7824\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7824\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 theo Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7824\" class=\"wp-caption-text\">\u6839\u636e\u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u8bc1\u660e\u7236\u6bcd\u53d7\u629a\u517b\u8eab\u4efd\u7684\u6587\u4ef6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u7236\u6bcd\u7b26\u5408\u5e74\u9f84\u548c\u6536\u5165\u8981\u6c42\u540e\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u51c6\u5907\u8bc1\u660e\u6587\u4ef6\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u6216\u6536\u5165\u652f\u4ed8\u5b9e\u4f53\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\uff0c\u8be5\u6587\u4ef6\u5305\u542b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u629a\u517b\u4eba\u7684\u516c\u6c11\u8eab\u4efd\u8bc1\u6216\u516c\u6c11\u8eab\u4efd\u8bc1\uff08CCCD\uff09\u590d\u5370\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u4eb2\u5c5e\u5173\u7cfb\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u4f8b\u5982\u51fa\u751f\u8bc1\u660e\u6216\u5c45\u4f4f\u8bc1\u660e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u90a3\u4e9b\u4e27\u5931\u52b3\u52a8\u80fd\u529b\u7684\u9002\u9f84\u52b3\u52a8\u8005\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b8b\u75be\u8bc1\u660e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533b\u7597\u8bb0\u5f55\u6216\u4f53\u68c0\u62a5\u544a<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u51c6\u5907\u597d\u5b8c\u6574\u7684\u6587\u4ef6\u5c06\u6709\u52a9\u4e8e\u52a0\u5feb\u53d7\u629a\u517b\u4eba\u767b\u8bb0\u6d41\u7a0b\uff0c\u5e76\u907f\u514d\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u63d0\u4f9b\u989d\u5916\u4fe1\u606f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\"><\/span><b>\u6267\u884c\u7b2c135\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u65f6\u5e38\u89c1\u7684\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u8bb8\u591a\u4eba\u5728\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u4ecd\u7136\u4f1a\u72af\u4e00\u4e9b\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u4f8b\u5982\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u65e7\u7684\u9000\u4f11\u5e74\u9f84\uff08\u7537\u6027 60 \u5c81\uff0c\u5973\u6027 55 \u5c81\uff09\uff0c\u800c\u4e0d\u662f\u65b0\u7684\u9000\u4f11\u5e74\u9f84\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u4e00\u5e74\u5185\u4e3a\u591a\u4e2a\u7eb3\u7a0e\u4eba\u767b\u8bb0\u91cd\u590d\u7684\u53d7\u629a\u517b\u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u7236\u6bcd\u6536\u5165\u8d85\u8fc7\u89c4\u5b9a\u9650\u989d\u65f6\uff0c\u4e0d\u4f1a\u8fdb\u884c\u4efb\u4f55\u66f4\u65b0\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5728\u5ba1\u67e5\u8bb0\u5f55\u65f6\u6392\u9664\u4e2a\u4eba\u6263\u9664\u989d\u6216\u8ffd\u7f34\u6b20\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u73b0\u5728\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u4f1a\u8ba1\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u6700\u7ec8\u7ed3\u7b97\u524d\u5ba1\u67e5\u8bb0\u5f55\uff0c\u7279\u522b\u662f\u5bf9\u4e8e\u6709\u591a\u540d\u53d7\u629a\u517b\u4eba\u7684\u6848\u4ef6\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;\">\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u7b2c 135\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u5728\u8d61\u517b\u7236\u6bcd\u65f6\u5408\u6cd5\u5730\u4eab\u53d7\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u7684\u6743\u5229\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u9000\u4f11\u5e74\u9f84\u7684\u8c03\u6574\u548c\u89c4\u5212\u7684\u63a8\u8fdb\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u5e74\u5ea6\u9000\u4f11\u5e74\u9f84\u91cc\u7a0b\u7891<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7236\u6bcd\u7684\u5177\u4f53\u51fa\u751f\u6708\u4efd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u8981\u6c42\u548c\u8bc1\u660e\u6587\u4ef6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74\u521d\u5f00\u59cb\u4e3b\u52a8\u5ba1\u67e5\u548c\u66f4\u65b0\u53d7\u629a\u517b\u4eba\u8bb0\u5f55\uff0c\u5c06\u6709\u52a9\u4e8e\u786e\u4fdd\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u8fc7\u7a0b\u987a\u5229\u51c6\u786e\uff0c\u5e76\u964d\u4f4e\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u6216\u7f5a\u6b3e\u7684\u98ce\u9669\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\uff1aman@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>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 tu\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, \u0111\u1eb7c bi\u1ec7t khi tu\u1ed5i ngh\u1ec9 h\u01b0u t\u1ea1i Vi\u1ec7t Nam \u0111ang t\u0103ng theo l\u1ed9 tr\u00ecnh t\u1eebng n\u0103m. Ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng sai m\u1ed1c tu\u1ed5i ho\u1eb7c t\u00ednh thi\u1ebfu th\u00e1ng sinh, h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i khi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7822","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\/7822","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=7822"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7822\/revisions"}],"predecessor-version":[{"id":7832,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7822\/revisions\/7832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7823"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}