{"id":8955,"date":"2026-06-19T14:06:02","date_gmt":"2026-06-19T07:06:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8955"},"modified":"2026-06-19T14:06:02","modified_gmt":"2026-06-19T07:06:02","slug":"hach-toan-tien-luong-va-cac-khoan-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/","title":{"rendered":"\u85aa\u91d1\u53ca\u85aa\u91d1\u76f8\u5173\u6263\u6b3e\u7684\u8be6\u7ec6\u4f1a\u8ba1\u5904\u7406\u6307\u5357\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f01\u4e1a\u4e2d\uff0c\u85aa\u91d1\u4e0d\u4ec5\u662f\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u62a5\u916c\uff0c\u4e5f\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u6210\u672c\u7ec4\u6210\u90e8\u5206\uff0c\u5b83\u76f4\u63a5\u5f71\u54cd\u5229\u6da6\u3001\u7eb3\u7a0e\u4e49\u52a1\u548c\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u3002\u56e0\u6b64\uff0c\u5bf9\u85aa\u91d1\u53ca\u76f8\u5173\u6263\u6b3e\u8fdb\u884c\u6b63\u786e\u7684\u4f1a\u8ba1\u5904\u7406\u662f\u4f1a\u8ba1\u5b9e\u52a1\u4e2d\u7684\u4e00\u9879\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u5168\u9762\u6982\u8ff0\u4e86\u76f8\u5173\u4ea4\u6613\u7684\u539f\u5219\u3001\u4f7f\u7528\u7684\u8d26\u6237\u3001\u65e5\u8bb0\u8d26\u5206\u5f55\u548c\u5904\u7406\u65b9\u6cd5\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">200\/2014\/TT-BTC \u901a\u51fd<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5e76\u66f4\u65b0\u7533\u8bf7\u6307\u5357\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u81ea 2026 \u8d22\u5e74\u8d77\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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\u85aa\u8d44\u4f1a\u8ba1\u548c\u85aa\u8d44\u6263\u6b3e\u6982\u8ff0<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\" >\u4ec0\u4e48\u662f\u5de5\u8d44\u548c\u85aa\u91d1\u6263\u9664\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_trong_doanh_nghiep_la_gi\" >\u4f01\u4e1a\u4e2d\u7684\u85aa\u8d44\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Cac_khoan_trich_theo_luong_la_gi\" >\u4ec0\u4e48\u662f\u5de5\u8d44\u6263\u9664\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\u7528\u4e8e\u8bb0\u5f55\u5de5\u8d44\u548c\u5de5\u8d44\u6263\u6b3e\u7684\u4f1a\u8ba1\u8d26\u6237\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_334_Phai_tra_nguoi_lao_dong\" >\u8d26\u6237334\uff1a\u5e94\u4ed8\u5458\u5de5\u6b3e\u9879<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_338_Phai_tra_phai_nop_khac\" >\u8d26\u6237338\uff1a\u5176\u4ed6\u5e94\u4ed8\u8d26\u6b3e\u548c\u8d1f\u503a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\u5de5\u8d44\u53ca\u5de5\u8d44\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u539f\u5219\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Phan_bo_chi_phi_theo_bo_phan\" >\u6309\u90e8\u95e8\u5206\u914d\u6210\u672c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\" >\u6210\u672c\u4e0e\u6536\u76ca\u76f8\u5339\u914d\u7684\u539f\u5219\u3002<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_trich_truoc_va_khau_tru\" >\u6743\u8d23\u53d1\u751f\u5236\u548c\u6263\u9664\u539f\u5219<\/a><\/li><\/ul><\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Can_cu_tinh_luong_trong_doanh_nghiep\" >\u4f01\u4e1a\u85aa\u8d44\u8ba1\u7b97\u4f9d\u636e<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >\u85aa\u91d1\u53ca\u85aa\u91d1\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u5904\u7406\u6307\u5357\u3002<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\" >\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u4fdd\u9669\u7f34\u6b3e\u3002<\/a><\/li><\/ul><\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\u85aa\u8d44\u4f1a\u8ba1\u548c\u85aa\u8d44\u6263\u6b3e\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u6838\u7b97\u53ca\u76f8\u5173\u6263\u6b3e\u662f\u6307\u5728\u516c\u53f8\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u8bb0\u5f55\u5e94\u4ed8\u7ed9\u5458\u5de5\u7684\u6b3e\u9879\uff08\u5de5\u8d44\u3001\u5956\u91d1\u3001\u6d25\u8d34\u7b49\uff09\u548c\u5f3a\u5236\u6027\u6263\u6b3e\uff08\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u3001\u5de5\u4f1a\u4f1a\u8d39\uff09\u7684\u8fc7\u7a0b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e00\u9879\u6bcf\u6708\u4f8b\u884c\u7684\u4f1a\u8ba1\u4efb\u52a1\uff0c\u5b83\u76f4\u63a5\u5f71\u54cd\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u4ea7\u548c\u7ecf\u8425\u6210\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u96c7\u5458\u7684\u4e49\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u548c\u793e\u4f1a\u4fdd\u9669\u4e49\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5de5\u8d44\u548c\u85aa\u91d1\u6263\u9664\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_trong_doanh_nghiep_la_gi\"><\/span><b>\u4f01\u4e1a\u4e2d\u7684\u85aa\u8d44\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u662f\u6307\u4f01\u4e1a\u5fc5\u987b\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u6b3e\u9879\uff0c\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5de5\u8d44<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u989d\u5916\u85aa\u8d44<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5956\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d25\u8d34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u5e94\u4ed8\u6b3e<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u4e2d\uff0c\u5de5\u8d44\u4e3b\u8981\u53cd\u6620\u5728\u8d26\u6237 334\u2014\u2014\u5e94\u4ed8\u5458\u5de5\u6b3e\u9879\u4e2d\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_trich_theo_luong_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5de5\u8d44\u6263\u9664\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u6263\u6b3e\u9879\u76ee\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669\uff08BHXH\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5931\u4e1a\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u4f1a\u57fa\u91d1\uff08KPC\u0110\uff09<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u91d1\u989d\u53cd\u6620\u5728\u8d26\u6237 338 \u2013 \u5176\u4ed6\u5e94\u4ed8\u8d26\u6b3e\u548c\u5e94\u8ba1\u9879\u76ee\u4e0a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\u7528\u4e8e\u8bb0\u5f55\u5de5\u8d44\u548c\u5de5\u8d44\u6263\u6b3e\u7684\u4f1a\u8ba1\u8d26\u6237\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8958\" aria-describedby=\"caption-attachment-8958\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8958\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8958\" class=\"wp-caption-text\">\u7528\u4e8e\u8bb0\u5f55\u5de5\u8d44\u548c\u5de5\u8d44\u6263\u6b3e\u7684\u4f1a\u8ba1\u8d26\u6237\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_334_Phai_tra_nguoi_lao_dong\"><\/span><b>\u8d26\u6237334\uff1a\u5e94\u4ed8\u5458\u5de5\u6b3e\u9879<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d26\u6237 334 \u7528\u4e8e\u53cd\u6620\u5e94\u4ed8\u8d26\u6b3e\u548c\u5458\u5de5\u4ed8\u6b3e\u72b6\u6001\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u503a\u52a1\u65b9\u6570\u636e\u663e\u793a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u548c\u5956\u91d1\u5df2\u53d1\u653e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u6263\u9664<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u4ed8\u5de5\u8d44\u7684\u8f6c\u79fb<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ef\u5c55\u793a\u7684\u4e00\u9762\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u8981\u652f\u4ed8\u7684\u5de5\u8d44\u548c\u85aa\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d37\u65b9\u4f59\u989d\u53cd\u6620\u7684\u662f\u4ecd\u6b20\u5458\u5de5\u7684\u91d1\u989d\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_338_Phai_tra_phai_nop_khac\"><\/span><b>\u8d26\u6237338\uff1a\u5176\u4ed6\u5e94\u4ed8\u8d26\u6b3e\u548c\u8d1f\u503a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d26\u6237 338 \u53cd\u6620\u5e94\u4ed8\u7ed9\u5dde\u653f\u5e9c\u673a\u6784\u53ca\u76f8\u5173\u7ec4\u7ec7\u7684\u6b3e\u9879\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u4f1a\u57fa\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u5e94\u4ed8\u6b3e\u9879\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u662f\u201d\u7684\u4e00\u4fa7\u663e\u793a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u8d39\u53ca\u76f8\u5173\u4e49\u52a1\u51c6\u5907\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u6240\u6709\u4ea7\u751f\u7684\u8d1f\u503a\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u663e\u793a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u4fdd\u9669\u8d39\u65f6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u507f\u8fd8\u5e94\u4ed8\u8d26\u6b3e\u65f6\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d37\u65b9\u4f59\u989d\u8868\u793a\u4ecd\u9700\u652f\u4ed8\u7684\u91d1\u989d\uff0c\u800c\u501f\u65b9\u4f59\u989d\u8868\u793a\u591a\u4ed8\u6216\u8d85\u989d\u652f\u4ed8\u7684\u91d1\u989d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6ca1\u6709\u4e13\u95e8\u4f1a\u8ba1\u90e8\u95e8\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u4f7f\u7528<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u786e\u4fdd\u6240\u6709\u5de5\u8d44\u3001\u4fdd\u9669\u548c\u7a0e\u52a1\u4e8b\u5b9c\u5f97\u5230\u6b63\u786e\u5904\u7406\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u53ef\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u5e76\u8282\u7701\u8fd0\u8425\u6210\u672c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\u5de5\u8d44\u53ca\u5de5\u8d44\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8957\" aria-describedby=\"caption-attachment-8957\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8957\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8957\" class=\"wp-caption-text\">\u5de5\u8d44\u53ca\u5de5\u8d44\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u539f\u5219\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u539f\u5219\u662f\u5c06\u6210\u672c\u6b63\u786e\u5206\u914d\u7ed9\u4f7f\u7528\u52b3\u52a8\u529b\u7684\u5404\u4e2a\u90e8\u95e8\uff0c\u786e\u4fdd\u6210\u672c\u7684\u771f\u5b9e\u6027\u8d28\u5f97\u5230\u53cd\u6620\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_chi_phi_theo_bo_phan\"><\/span><b>\u6309\u90e8\u95e8\u5206\u914d\u6210\u672c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u90e8\u95e8\u8fdb\u884c\u6210\u672c\u5206\u644a\u6838\u7b97\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 622\uff1a\u76f4\u63a5\u4eba\u5de5\u6210\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 627\uff1a\u4e00\u822c\u751f\u4ea7\u6210\u672c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 641\uff1a\u9500\u552e\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 642\uff1a\u4e1a\u52a1\u7ba1\u7406\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\"><\/span><b>\u6210\u672c\u4e0e\u6536\u76ca\u76f8\u5339\u914d\u7684\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u8d39\u7528\u5fc5\u987b\u5728\u5176\u53d1\u751f\u7684\u671f\u95f4\u786e\u8ba4\uff0c\u65e0\u8bba\u4f55\u65f6\u652f\u4ed8\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trich_truoc_va_khau_tru\"><\/span><b>\u6743\u8d23\u53d1\u751f\u5236\u548c\u6263\u9664\u539f\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6743\u8d23\u53d1\u751f\u5236\u548c\u6263\u9664\u5236\u539f\u5219\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8d1f\u8d23\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u3001\u5de5\u4f1a\u4f1a\u8d39\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5458\u5de5\u9700\u627f\u62c5\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u8be5\u89e3\u51b3\u65b9\u6848 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\">\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u4e3a\u4e86\u786e\u4fdd\u4f1a\u8ba1\u8bb0\u5f55\u3001\u8d22\u52a1\u62a5\u544a\u548c\u7eb3\u7a0e\u4e49\u52a1\u5728\u6bcf\u4e2a\u4f1a\u8ba1\u671f\u95f4\u90fd\u80fd\u5f97\u5230\u51c6\u786e\u66f4\u65b0\uff0c\u5c24\u5176\u662f\u5728\u4e0e\u5de5\u8d44\u548c\u5de5\u8d44\u6263\u6b3e\u76f8\u5173\u7684\u4ea4\u6613\u4e2d\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tinh_luong_trong_doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u85aa\u8d44\u8ba1\u7b97\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u671f\u672b\uff0c\u4f1a\u8ba1\u6839\u636e\u4ee5\u4e0b\u56e0\u7d20\u8ba1\u7b97\u5de5\u8d44\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u65f6\u8868\uff1a\u5b9e\u9645\u5de5\u4f5c\u5929\u6570\u3001\u5de5\u4f5c\u5c0f\u65f6\u6570<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b3\u52a8\u5408\u540c\uff1a\u57fa\u672c\u5de5\u8d44\u53ca\u6d25\u8d34\u6839\u636e\u804c\u4f4d\u800c\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u85aa\u916c\u798f\u5229\u89c4\u5b9a\uff1a\u516c\u53f8\u5185\u90e8\u5173\u4e8eKPI\u548c\u751f\u4ea7\u529b\u5956\u91d1\u7684\u653f\u7b56\u548c\u673a\u5236\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>\u85aa\u91d1\u53ca\u85aa\u91d1\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u5904\u7406\u6307\u5357\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8956\" aria-describedby=\"caption-attachment-8956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8956\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8956\" class=\"wp-caption-text\">\u85aa\u91d1\u53ca\u85aa\u91d1\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u5904\u7406\u6307\u5357\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f1a\u8ba1\u4eba\u5458\u8f7b\u677e\u7cfb\u7edf\u5730\u6574\u7406\u548c\u5feb\u901f\u67e5\u627e\u5b9e\u9645\u64cd\u4f5c\u4e2d\u4ea7\u751f\u7684\u4ea4\u6613\uff0c\u4e0b\u8868\u6c47\u603b\u4e86\u4e0e\u5de5\u8d44\u6838\u7b97\u53ca\u76f8\u5173\u6263\u6b3e\u76f8\u5173\u7684\u57fa\u672c\u4f1a\u8ba1\u5206\u5f55\u3002\u8be5\u8868\u6309\u5177\u4f53\u4ea4\u6613\u5217\u51fa\uff0c\u5e76\u9644\u6709\u76f8\u5e94\u7684\u501f\u8d37\u8d26\u6237\uff0c\u4ee5\u4fbf\u4e8e\u8ffd\u8e2a\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5de5\u8d44\u53ca\u5de5\u8d44\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u5206\u5f55\u6c47\u603b\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5546\u4e1a\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u501f\u8bb0\u8d26\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d26\u6237\u5df2<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u5e94\u4ed8\u5458\u5de5\u5de5\u8d44\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u5956\u91d1\u4e2d\u6263\u9664\u5de5\u8d44\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3531<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u652f\u51fa\u4e2d\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u8d39\u3001\u533b\u7597\u4fdd\u9669\u8d39\u548c\u5931\u4e1a\u4fdd\u9669\u8d39\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3381\uff08\u793e\u4f1a\u4fdd\u9669\uff09\u30013384\uff08\u533b\u7597\u4fdd\u9669\uff09\u30013386\uff08\u5931\u4e1a\u4fdd\u9669\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u548c\u5931\u4e1a\u4fdd\u9669\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5411\u7ba1\u7406\u673a\u6784\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u548c\u5931\u4e1a\u4fdd\u9669\u8d39\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386, 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5411\u56fd\u5bb6\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\/\u94f6\u884c\u8f6c\u8d26\u652f\u4ed8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ee5\u8d27\u7269\u6216\u4ea7\u54c1\u652f\u4ed8\u5de5\u8d44\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">511\u30013331\uff08\u5982\u9002\u7528\u589e\u503c\u7a0e\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5458\u5de5\u9884\u652f\u5de5\u8d44<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u5e94\u4ed8\u7ed9\u5458\u5de5\u7684\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\uff08\u75c5\u5047\u3001\u4ea7\u5047\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece\u4fdd\u9669\u673a\u6784\u9886\u53d6\u793e\u4f1a\u4fdd\u9669\u798f\u5229\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5411\u96c7\u5458\u652f\u4ed8\u793e\u4f1a\u4fdd\u9669\u798f\u5229\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u56fe\u4e2d\u53ef\u4ee5\u770b\u51fa\uff0c\u6240\u6709\u4e0e\u5de5\u8d44\u3001\u4fdd\u9669\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u4ea4\u6613\u90fd\u56f4\u7ed5\u7740\u8d26\u6237 334\u3001\u8d26\u6237 338 \u548c\u8d26\u6237 3335 \u7b49\u5173\u952e\u8d26\u6237\u5c55\u5f00\uff0c\u5e76\u7ed3\u5408\u4e86\u5404\u90e8\u95e8\u7684\u8d39\u7528\u8d26\u6237\u7cfb\u7edf\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u638c\u63e1\u6b64\u6c47\u603b\u8868\u5bf9\u4f1a\u8ba1\u4eba\u5458\u6709\u6240\u5e2e\u52a9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u91cf\u51cf\u5c11\u4f1a\u8ba1\u5206\u5f55\u4e2d\u7684\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u90e8\u95e8\u51c6\u786e\u5206\u914d\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u7b2c 200 \u53f7\u548c\u7b2c 133 \u53f7\u901a\u77e5\u7684\u89c4\u5b9a\uff0c\u4ee5\u53ca 2026 \u5e74\u8d77\u7b2c 99 \u53f7\u901a\u77e5\u7684\u6307\u5bfc\u65b9\u9488\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e5f\u4e3a\u4ee5\u900f\u660e\u3001\u4e00\u81f4\u7684\u65b9\u5f0f\u89c4\u8303\u4f01\u4e1a\u85aa\u8d44\u53ca\u85aa\u8d44\u76f8\u5173\u6263\u6b3e\u7684\u4f1a\u8ba1\u6838\u7b97\u5960\u5b9a\u4e86\u91cd\u8981\u57fa\u7840\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u4fdd\u9669\u7f34\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u5728\u4ece\u4f01\u4e1a\u652f\u51fa\u4e2d\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u548c\u5de5\u4f1a\u4f1a\u8d39\u65f6\uff0c\u4f1a\u8bb0\u5f55\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 154\u3001241\u3001622\u3001623\u3001627\u3001641\u3001642\u2026\uff1a\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x \u6263\u9664\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u548c\u5de5\u4f1a\u8d39\u7684\u603b\u767e\u5206\u6bd4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383 \u2013 \u793e\u4f1a\u4fdd\u9669\uff1a\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x \u793e\u4f1a\u4fdd\u9669\u7f34\u8d39\u7387<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3384 \u2013 \u5065\u5eb7\u4fdd\u9669\uff1a\u5e94\u7f34\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x \u5065\u5eb7\u4fdd\u9669\u7f34\u8d39\u7387<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3386\uff08\u6216\u6839\u636e\u7b2c 133 \u53f7\u901a\u544a\u4e3a 3385\uff09\u2014\u2014\u81ea\u613f\u4fdd\u9669\uff1a\u5e94\u7f34\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 \u00d7 \u5931\u4e1a\u4fdd\u9669\u7f34\u8d39\u7387<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3382 \u2013 \u5de5\u4f1a\u57fa\u91d1\uff1a\u5de5\u8d44\u9700\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39 x \u5de5\u4f1a\u57fa\u91d1\u7f34\u8d39\u7387\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5bf9\u4e8e\u4e2d\u5927\u578b\u4f01\u4e1a\u800c\u8a00\uff0c\u914d\u5907\u4e13\u804c\u4eba\u5458\u7b49\u4e5f\u81f3\u5173\u91cd\u8981\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> \u8058\u8bf7\u9996\u5e2d\u4f1a\u8ba1\u5e08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u6709\u52a9\u4e8e\u4e25\u683c\u63a7\u5236\u8d22\u52a1\u548c\u4f1a\u8ba1\u7cfb\u7edf\uff0c\u786e\u4fdd\u5de5\u8d44\u6210\u672c\u5206\u914d\u3001\u4fdd\u9669\u6263\u9664\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u5747\u6b63\u786e\u6267\u884c\uff0c\u5e76\u7b26\u5408\u73b0\u884c\u6cd5\u89c4\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u7f34\u6b3e\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 334 \u2013 \u5e94\u4ed8\u5458\u5de5\uff1a\u5de5\u8d44\uff08\u9700\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\uff09x 10.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383 \u2013 \u793e\u4f1a\u4fdd\u9669\uff1a\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x 8%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3384 \u2013 \u5065\u5eb7\u4fdd\u9669\uff1a\u5de5\u8d44\u9700\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39 x 1.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3386\uff08\u6216\u6839\u636e\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd\u4e3a 3385\uff09\u2014\u2014\u5931\u4e1a\u4fdd\u9669\uff1a\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x 1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u5411\u4e3b\u7ba1\u653f\u5e9c\u673a\u6784\u7f34\u7eb3\u4fdd\u9669\u8d39\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u4f1a\u8bb0\u5f55\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3383 \u2013 \u793e\u4f1a\u4fdd\u9669\uff1a\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u91d1\u989d\uff08\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x 25%\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3384 \u2013 \u5065\u5eb7\u4fdd\u9669\uff1a\u6263\u9664\u5065\u5eb7\u4fdd\u9669\u91d1\u989d\uff08\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x 4.5%\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3386\uff08\u6216 3385 \u2013 \u6839\u636e\u7b2c 133 \u53f7\u901a\u544a\uff09\u2013 \u5931\u4e1a\u4fdd\u9669\uff1a\u6263\u9664\u5931\u4e1a\u4fdd\u9669\u91d1\u989d\uff08\u5e94\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u5de5\u8d44 x 2%\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3382 \u2013 \u5de5\u4f1a\u57fa\u91d1\uff1a\u652f\u4ed8\u5de5\u4f1a\u4f1a\u8d39\u7684\u91d1\u989d\uff08\u5de5\u8d44\u9700\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39 x 2%\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 1111 \u548c 1121\uff1a\u5e94\u4ed8\u603b\u989d\uff08\u5de5\u8d44\u9700\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39 x 34%\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u85aa\u8d44\u548c\u5de5\u8d44\u6263\u6b3e\u7684\u4f1a\u8ba1\u6838\u7b97\u5728\u6210\u672c\u7ba1\u7406\u4e2d\u8d77\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u5b83\u786e\u4fdd\u4e86\u5bf9\u5458\u5de5\u7684\u4e49\u52a1\u5f97\u5230\u5c65\u884c\uff0c\u5e76\u7b26\u5408\u7a0e\u6cd5\u548c\u4fdd\u9669\u6cd5\u7684\u89c4\u5b9a\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u719f\u7ec3\u638c\u63e1\u6210\u672c\u5206\u914d\u539f\u5219\u3001\u4f1a\u8ba1\u7cfb\u7edf\u4ee5\u53ca\u7b26\u5408\u73b0\u884c\u6cd5\u89c4\u7684\u6807\u51c6\u4f1a\u8ba1\u5206\u5f55\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u900f\u660e\u5ea6\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong doanh nghi\u1ec7p, ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 l\u00e0 kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n chi ph\u00ed quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8955","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\/8955","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=8955"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8955\/revisions"}],"predecessor-version":[{"id":8960,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8955\/revisions\/8960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8959"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}