{"id":875,"date":"2019-12-25T17:47:41","date_gmt":"2019-12-25T17:47:41","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=875"},"modified":"2025-10-31T14:02:55","modified_gmt":"2025-10-31T07:02:55","slug":"thue_thu_nhap_doanh_nghiep","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/thue_thu_nhap_doanh_nghiep\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/span><\/strong><\/span><\/p>\n<blockquote style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\"><p><span style=\"font-size: 12pt;\"><iframe loading=\"lazy\" src=\"\/\/player.vimeo.com\/video\/606378743?title=0&amp;amp;byline=0\" width=\"860\" height=\"482\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/span><\/p><\/blockquote>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/606378743\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng th\u1ec3 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb h\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh, l\u1eadp t\u1edd khai, \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch \u0111\u1ebfn l\u1eadp t\u1edd khai b\u1ed5 sung.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n thu\u1ebf TNDN<\/li>\n<li>H\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh thu\u1ebf TNDN<\/li>\n<li>L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/li>\n<li>H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch sau quy\u1ebft to\u00e1n<\/li>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 gi\u1ea3m thu\u1ebf v\u00e0 t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. \u0110\u1ecbnh kho\u1ea3n <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">\u00a0H\u00e0ng qu\u00fd, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 8211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 3334\u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i n\u0103m x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">N\u1ebfu thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p &lt; thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3334\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p style=\"padding-left: 120px;\"><span style=\"color: black; font-size: 12pt;\"> C\u00f3 TK 821\u00a0 \u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">N\u1ebfu s\u1ed1 TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p &gt; thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 821\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">C\u00f3 TK 3334\u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/span><\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.1 H\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh thu\u1ebf TNDN h\u00e0ng qu\u00fd <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: K\u1ebf to\u00e1n c\u00f3 th\u1ec3 <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/uoc-tinh-thue-tndn-tam-nop\/\" target=\"_blank\" rel=\"noopener\">\u01b0\u1edbc t\u00ednh thu\u1ebf TNDN<\/a> ngay tr\u00ean SME \u0111\u1ec3 bi\u1ebft nhanh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p ho\u1eb7c v<span style=\"color: black; font-size: 12pt;\">\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>tab<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23614\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_5.png\" alt=\"\" width=\"915\" height=\"431\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5.png 915w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-700x330.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-800x377.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-768x362.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-50x24.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-60x28.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_5-100x47.png 100w\" sizes=\"auto, (max-width: 915px) 100vw, 915px\" \/><\/span><\/p>\n<p>B\u01b0\u1edbc 2: Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd, k\u1ebf to\u00e1n n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/nop-thue-tndn-tam-tinh-bang-tgnh\/\" target=\"_blank\" rel=\"noopener\"><strong> t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.2 Cu\u1ed1i n\u0103m l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, tab <strong>Thu\u1ebf, <\/strong>nh\u1ea5n<strong> Th\u00eam <\/strong>v\u00e0 ch\u1ecdn m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>TT80-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) <\/span><\/strong>(M\u1eabu quy\u1ebft to\u00e1n theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> &#8211; \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2021 tr\u1edf \u0111i)<\/li>\n<li>Ho\u1eb7c <strong>TT151-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) <\/span><\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-151-2014-TT-BTC-huong-dan-91-2014-ND-CP-sua-doi-bo-sung-Nghi-dinh-quy-dinh-thue-253864.aspx\" target=\"_blank\" rel=\"noopener\">151\/2014\/TT-BTC)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>B\u01b0\u1edbc 2: V\u00ed d\u1ee5 ch\u1ecdn l\u1eadp t\u1edd khai theo TT80<em>. <\/em>Tr\u00ean form <strong>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf, <\/span>tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n.<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai k\u00e8m theo \u1edf tab <strong>Ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai<\/strong>. (Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c m\u1eabu ph\u1ee5 l\u1ee5c \u0111i k\u00e8m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng th\u00f4ng t\u01b0).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>V\u1edbi DN thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2021 theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-406-NQ-UBTVQH15-2021-giai-phap-ho-tro-doanh-nghiep-chiu-tac-dong-cua-dich-COVID19-491839.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15<\/a>. Khi l\u1eadp t\u1edd khai thu\u1ebf, ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn th\u00eam <strong>PL <\/strong><strong>92\/2021\/N\u0110-CP \u2013 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m theo ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15.\u00a0<\/strong><\/em><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25822\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_TNDN.png\" alt=\"\" width=\"1394\" height=\"739\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN.png 1394w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN-700x371.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN-800x424.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN-768x407.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN-50x27.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN-60x32.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN-100x53.png 100w\" sizes=\"auto, (max-width: 1394px) 100vw, 1394px\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 3: Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>. Xu\u1ea5t hi\u1ec7n giao di\u1ec7n t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23616\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-700x755.png\" alt=\"\" width=\"700\" height=\"755\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-700x755.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-800x863.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-768x829.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-46x50.png 46w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-56x60.png 56w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1-93x100.png 93w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_2-1.png 1000w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\">B\u01b0\u1edbc 4: Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n <strong>C\u1ea5t<\/strong><\/span>.<\/span><\/p>\n<p>B\u01b0\u1edbc 5: N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.3 H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh v\u00e0 s\u1ed1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>tab<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23612\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_4.png\" alt=\"\" width=\"917\" height=\"457\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4.png 917w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-700x349.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-800x399.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-768x383.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-50x25.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-60x30.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_4-100x50.png 100w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 2: Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n <strong>C\u1ea5t<\/strong><\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.4 L\u1eadp t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3) <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn <strong>TT80-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN) <\/span><\/strong><span style=\"color: black; font-size: 12pt;\">h<\/span>o\u1eb7c <strong>TT151-<span style=\"color: black; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN).<\/span><\/strong><\/p>\n<p>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 l\u1eadp quy\u1ebft to\u00e1n, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn \u00f4 <strong>T\u1edd khai b\u1ed5 sung<\/strong>.<\/li>\n<li>T\u1ea1i m\u1ee5c\u00a0<strong>Ng\u00e0y l\u1eadp KHBS<\/strong>: nh\u1eadp ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">T\u00edch ch\u1ecdn th\u00eam ph\u1ee5 l\u1ee5c k\u00ea khai (n\u1ebfu c\u1ea7n). Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25823\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_TNDN_1.png\" alt=\"\" width=\"1394\" height=\"739\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1.png 1394w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-700x371.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-800x424.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-768x407.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-50x27.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-60x32.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_1-100x53.png 100w\" sizes=\"auto, (max-width: 1394px) 100vw, 1394px\" \/><\/p>\n<p>B\u01b0\u1edbc 3: Nh\u1eadp l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb k\u00ea khai \u0111\u00fang v\u00e0o ph\u1ee5 l\u1ee5c k\u00e8m theo ho\u1eb7c nh\u1eadp tr\u1ef1c ti\u1ebfp v\u00e0o t\u1edd khai b\u1ed5 sung (n\u1ebfu kh\u00f4ng \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c)<\/p>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23619\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-700x745.png\" alt=\"\" width=\"700\" height=\"745\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-700x745.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-800x851.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-768x817.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-47x50.png 47w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-56x60.png 56w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7-94x100.png 94w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_7.png 860w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: C<em>h\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng <strong>Th\u00eam<\/strong>\/<strong>X\u00f3a ph\u1ee5 l\u1ee5c <\/strong>\u0111\u00ednh k\u00e8m t\u1edd khai b\u1ed5 sung theo TT80.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25827\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_TNDN_2.png\" alt=\"\" width=\"875\" height=\"106\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2.png 875w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-700x85.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-800x97.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-768x93.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-50x6.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-60x7.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue_TNDN_2-100x12.png 100w\" sizes=\"auto, (max-width: 875px) 100vw, 875px\" \/><\/p>\n<p>B\u01b0\u1edbc 4: Nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS.<\/strong><\/p>\n<p>B\u01b0\u1edbc 5: Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>01\/KHBS<\/strong>: T\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23620\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-700x512.png\" alt=\"\" width=\"700\" height=\"512\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-700x512.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-800x585.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-768x561.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-50x37.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-60x44.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8-100x73.png 100w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_8.png 1219w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>01-1\/KHBS<\/strong>: B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23621\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-700x465.png\" alt=\"\" width=\"700\" height=\"465\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-700x465.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-800x531.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-768x510.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-50x33.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-60x40.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9-100x66.png 100w, \/2023\/wp-content\/uploads\/2019\/12\/thue-TNDN_9.png 1518w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>B\u01b0\u1edbc 6: Nh\u1ea5n <strong>C\u1ea5t\u00a0<\/strong>\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/p>\n<p>B\u01b0\u1edbc 7: N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul>\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<\/div>\n<div style=\"line-height: 200%; text-align: justify;\">\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>4. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li style=\"text-align: justify;\">K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p c\u00f3 Doanh thu t\u1eeb 200 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN <em>(quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP).<\/em>\u00a0Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf c\u1ea7n l\u1eadp b\u1ed5 sung ph\u1ee5 l\u1ee5c <strong>PL114\/2020\/N\u0110-CP\u00a0<\/strong>khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Xem <strong><a href=\"\/2023\/kb\/phu-luc-pl114-2020-nd-cp-giam-thue-tndn-theo-nghi-quyet-116-2020-qh14-ngay-19-06-2020\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau [14] tr\u00ean ph\u1ee5 l\u1ee5c 03-1A\/TNDN c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN 03\/TNDN\u00a0 t\u1eeb ch\u1ec9 ti\u00eau s\u1ed1 [23] &#8211; tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20398\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/56-700x594.png\" alt=\"\" width=\"700\" height=\"594\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/56-700x594.png 700w, \/2023\/wp-content\/uploads\/2019\/12\/56-800x679.png 800w, \/2023\/wp-content\/uploads\/2019\/12\/56-768x652.png 768w, \/2023\/wp-content\/uploads\/2019\/12\/56-50x42.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/56-60x51.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/56-100x85.png 100w, \/2023\/wp-content\/uploads\/2019\/12\/56.png 977w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p><\/blockquote>\n<ul>\n<li>Khi DN l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo Th\u00f4ng t\u01b0 151, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n <strong>ch\u1ec9 ti\u00eau [01] Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu), <strong>ch\u1ec9 ti\u00eau [07] T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1n thu<\/strong> theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf t\u1ea1i ph\u1ee5 l\u1ee5c 03-1A\/TNDN.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: left;\">Tr\u00ean form tham s\u1ed1 l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo TT 151, ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai 03-1A\/TNDN v\u00e0 l\u1ef1a ch\u1ecdn t\u00edch ho\u1eb7c kh\u00f4ng t\u00edch &#8220;<strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u PL<\/strong> <strong>03-1A\/TNDN: Doanh thu bao g\u1ed3m thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp<\/strong>&#8220;<\/p>\n<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-21163\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thu-TNDN.png\" alt=\"\" width=\"663\" height=\"571\" srcset=\"\/2023\/wp-content\/uploads\/2019\/12\/thu-TNDN.png 663w, \/2023\/wp-content\/uploads\/2019\/12\/thu-TNDN-50x43.png 50w, \/2023\/wp-content\/uploads\/2019\/12\/thu-TNDN-60x52.png 60w, \/2023\/wp-content\/uploads\/2019\/12\/thu-TNDN-100x86.png 100w\" sizes=\"auto, (max-width: 663px) 100vw, 663px\" \/><\/p><\/blockquote>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Kh\u00f4ng t\u00edch ch\u1ecdn<\/strong>: <em>Ph\u1ea7n m\u1ec1m <strong>b\u1ecf tr\u1ed1ng<\/strong> ch\u1ec9 ti\u00eau [07] &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf XK, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp (C\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o ch\u1ec9 ti\u00eau [01] &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5).<\/em><\/li>\n<li><strong>T\u00edch ch\u1ecdn<\/strong>:\u00a0<em>Ph\u1ea7n m\u1ec1m <strong>th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 <\/strong>t\u1ed5ng s\u1ed1 ti\u1ec1n c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu (n\u1ebfu c\u00f3) trong ch\u1ec9 ti\u00eau [07] &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf XK, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp. Tr\u00ean ch\u1ec9 ti\u00eau [01] &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eabn bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim)<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-875","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/875","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=875"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/875\/revisions"}],"predecessor-version":[{"id":49803,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/875\/revisions\/49803"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=875"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=875"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}