{"id":37489,"date":"2024-10-10T09:41:31","date_gmt":"2024-10-10T02:41:31","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=37489"},"modified":"2026-04-28T13:46:00","modified_gmt":"2026-04-28T06:46:00","slug":"cach-lay-so-lieu-hhdv-mua-vao-ban-ra-len-to-khai-thue-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-lay-so-lieu-hhdv-mua-vao-ban-ra-len-to-khai-thue-gtgt\/","title":{"rendered":"\u00dd ngh\u0129a c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o, b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT"},"content":{"rendered":"<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> B\u00e0i vi\u1ebft gi\u00fap n\u1eafm \u0111\u01b0\u1ee3c \u00dd ngh\u0129a c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 nguy\u00ean t\u1eafc, quy tr\u00ecnh ph\u1ea7n m\u1ec1m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) mua v\u00e0o, b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi l\u1eadp t\u1edd khai v\u00e0 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u00dd ngh\u0129a v\u00e0 Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT<\/li>\n<li>\u00dd ngh\u0129a v\u00e0 Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00f3m HHDV v\u00e0 thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/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. C\u00e1c tr\u01b0\u1eddng h\u1ee3p 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>2.1 Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Ch\u1ec9 ti\u00eau 22<\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c l\u1ea5y theo <strong>ch\u1ec9 ti\u00eau 43<\/strong> c\u1ee7a t\u1edd khai l\u1ea7n \u0111\u1ea7u li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3. N\u1ebfu l\u00e0 t\u1edd khai \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c l\u1eadp c\u1ee7a th\u00e1ng\/ qu\u00fd b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u, tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng c\u00f3 t\u1edd khai n\u00e0o th\u00ec<strong> ch\u1ec9 ti\u00eau 22<\/strong> s\u1ebd l\u1ea5y theo <strong>s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u00e0i kho\u1ea3n 1331<\/strong> ho\u1eb7c c\u00f3 th\u1ec3 s\u1eeda tay l\u1ea1i n\u1ebfu mu\u1ed1n.<\/p>\n<ul>\n<li>\u0110\u1ec3 xem ng\u00e0y b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u v\u00e0o <strong>T\u1ec7p<\/strong> (ph\u00eda tr\u00ean g\u00f3c tr\u00e1i)\/ <strong>Th\u00f4ng tin d\u1eef li\u1ec7u<\/strong>\/ ki\u1ec3m tra <strong>Ng\u00e0y b\u1eaft \u0111\u1ea7u<\/strong><\/li>\n<\/ul>\n<p>S\u1ed1 li\u1ec7u nh\u00f3m<strong> I. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) mua v\u00e0o trong k\u1ef3<\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT<\/strong> v\u00e0 ph\u00e2n lo\u1ea1i theo m\u1ee5c <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong> t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau 23<\/strong> l\u00e0 <strong>Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 (Ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng)<\/strong>: l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ed9t<strong> Gi\u00e1 tr\u1ecb HHDV mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf (6) <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean\u00a0ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT <\/strong>c\u1ee7a t\u1edd khai. Ch\u1ec9 ti\u00eau n\u00e0y cho ph\u00e9p g\u00f5 tay gi\u00e1 tr\u1ecb n\u1ebfu mu\u1ed1n\n<ul style=\"list-style-type: disc;\">\n<li>Ph\u1ee5 l\u1ee5c<strong> BKMV-01-2\/GTGT <\/strong>l\u00e0 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n mua v\u00e0o tr\u00ean t\u1edd khai thu\u1ebf, khi k\u1ebft xu\u1ea5t t\u1edd khai ra xml \u0111\u1ec3 n\u1ed9p l\u00ean thu\u1ebf s\u1ebd kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea n\u00e0y m\u00e0 ch\u1ec9 c\u00f3 t\u1edd khai<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 24<\/strong> l\u00e0 <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3<\/strong>: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ed9t <strong>Thu\u1ebf GTGT (7)<\/strong> \u0111\u01b0\u1ee3c k\u00ea l\u00ean\u00a0ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT <\/strong>c\u1ee7a t\u1edd khai. Ch\u1ec9 ti\u00eau n\u00e0y cho ph\u00e9p g\u00f5 tay gi\u00e1 tr\u1ecb n\u1ebfu mu\u1ed1n<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 23a<\/strong> l\u00e0\u00a0<strong>Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u mua v\u00e0o trong k\u1ef3 (Ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng)<\/strong>: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a <strong>Ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong> t\u1ea1i c\u1ed9t<strong> Gi\u00e1 tr\u1ecb HHDV mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf (6) <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean\u00a0ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT <\/strong>c\u1ee7a t\u1edd khai v\u00e0 \u0111\u01b0\u1ee3c t\u00edch v\u00e0o \u00f4 <strong>L\u00e0 ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u HHDV<\/strong> tr\u00ean ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT<\/strong>. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o <strong>ch\u1ec9 ti\u00eau 23<\/strong>. Ch\u1ec9 ti\u00eau n\u00e0y cho ph\u00e9p g\u00f5 tay gi\u00e1 tr\u1ecb n\u1ebfu mu\u1ed1n<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 24a<\/strong> l\u00e0 <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u mua v\u00e0o trong k\u1ef3<\/strong>: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a <strong>Ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong> t\u1ea1i\u00a0c\u1ed9t<strong> Thu\u1ebf GTGT (7) <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean\u00a0ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT <\/strong>c\u1ee7a t\u1edd khai v\u00e0 \u0111\u01b0\u1ee3c t\u00edch v\u00e0o \u00f4 <strong>L\u00e0 ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u HHDV<\/strong> tr\u00ean ph\u1ee5 l\u1ee5c <strong>BKMV-01-2\/GTGT<\/strong>. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o <strong>ch\u1ec9 ti\u00eau 24<\/strong>. Ch\u1ec9 ti\u00eau n\u00e0y cho ph\u00e9p g\u00f5 tay gi\u00e1 tr\u1ecb n\u1ebfu mu\u1ed1n<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 25<\/strong> l\u00e0 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 n\u00e0y: th\u01b0\u1eddng b\u1eb1ng <strong>ch\u1ec9 ti\u00eau 24. <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y cho ph\u00e9p g\u00f5 tay gi\u00e1 tr\u1ecb n\u1ebfu mu\u1ed1n<\/li>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd <strong>l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai <\/strong>n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng thu\u1ed9c <strong>nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 1, 2:<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37587\" src=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1.png\" alt=\"\" width=\"1193\" height=\"1979\" srcset=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1.png 1193w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1-617x1024.png 617w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1-768x1274.png 768w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1-30x50.png 30w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1-926x1536.png 926w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1-36x60.png 36w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_5-1-60x100.png 60w\" sizes=\"auto, (max-width: 1193px) 100vw, 1193px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd <strong>kh\u00f4ng l\u1ea5y<\/strong> <strong>s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai <\/strong>n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng thu\u1ed9c <strong>nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 3, 4, 5<\/strong>:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37523\" src=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3.png\" alt=\"\" width=\"923\" height=\"694\" srcset=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3.png 923w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3-700x526.png 700w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3-800x602.png 800w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3-768x577.png 768w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3-50x38.png 50w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3-60x45.png 60w, \/2026\/wp-content\/uploads\/2024\/10\/thue_GTGT_3-100x75.png 100w\" sizes=\"auto, (max-width: 923px) 100vw, 923px\" \/><\/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>2.2 Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>S\u1ed1 li\u1ec7u nh\u00f3m <strong>II. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) b\u00e1n ra trong k\u1ef3<\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c <strong>BKBR-01-1\/GTGT<\/strong> v\u00e0 ph\u00e2n lo\u1ea1i theo <strong>% Thu\u1ebf GTGT<\/strong> nh\u1eadp t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [26] <\/strong>l\u00e0<strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT <\/strong>\u0111\u01b0\u1ee3c\u00a0t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 <strong>% Thu\u1ebf su\u1ea5t<\/strong> l\u00e0 <strong>KCT <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean tr\u00ean <strong>ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT<\/strong> t\u1ea1i c\u1ed9t <strong>Doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT (6) <\/strong>c\u1ee7a nh\u00f3m<strong> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). <\/strong>N\u1ebfu mu\u1ed1n nh\u1eadp tay ch\u1ec9 ti\u00eau n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT\u00a0<\/strong>l\u00e0 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n ra tr\u00ean t\u1edd khai thu\u1ebf, khi k\u1ebft xu\u1ea5t t\u1edd khai ra xml \u0111\u1ec3 n\u1ed9p l\u00ean thu\u1ebf s\u1ebd kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea n\u00e0y m\u00e0 ch\u1ec9 c\u00f3 t\u1edd khai<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37553\" src=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_1.jpg\" alt=\"\" width=\"1192\" height=\"682\" srcset=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_1.jpg 1192w, \/2026\/wp-content\/uploads\/2024\/10\/thue_1-700x401.jpg 700w, \/2026\/wp-content\/uploads\/2024\/10\/thue_1-800x458.jpg 800w, \/2026\/wp-content\/uploads\/2024\/10\/thue_1-768x439.jpg 768w, \/2026\/wp-content\/uploads\/2024\/10\/thue_1-50x29.jpg 50w, \/2026\/wp-content\/uploads\/2024\/10\/thue_1-60x34.jpg 60w, \/2026\/wp-content\/uploads\/2024\/10\/thue_1-100x57.jpg 100w\" sizes=\"auto, (max-width: 1192px) 100vw, 1192px\" \/><\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [32a] <\/strong>l\u00e0<strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf <\/strong>\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, ch\u1ee9ng t\u1eeb b\u00e1n ra c\u00f3 <strong>% Thu\u1ebf<\/strong> su\u1ea5t l\u00e0 <strong>KKKNT <\/strong>ho\u1eb7c<strong> KHAC. <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y cho ph\u00e9p g\u00f5 tay gi\u00e1 tr\u1ecb n\u1ebfu mu\u1ed1n\n<ul style=\"list-style-type: disc;\">\n<li>C\u00f3 th\u1ec3 t\u00edch ch\u1ecdn ho\u1eb7c b\u1ecf t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n k\u00ea v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn CT kh\u00f4ng t\u00ednh thu\u1ebf<\/strong> tr\u00ean t\u1edd khai<\/li>\n<li>Chi ti\u1ebft c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean <strong>ch\u1ec9 ti\u00eau 32a<\/strong> <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue\/\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37555\" src=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_2.jpg\" alt=\"\" width=\"1192\" height=\"682\" srcset=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_2.jpg 1192w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-700x401.jpg 700w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-800x458.jpg 800w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-768x439.jpg 768w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-50x29.jpg 50w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-60x34.jpg 60w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-100x57.jpg 100w\" sizes=\"auto, (max-width: 1192px) 100vw, 1192px\" \/><\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [27] <\/strong>l\u00e0<strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (ch\u01b0a c\u00f3 thu\u1ebf GTGT) ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/strong>\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb <strong>Ch\u1ec9 ti\u00eau [29] + Ch\u1ec9 ti\u00eau [30] + Ch\u1ec9 ti\u00eau [32] + Ch\u1ec9 ti\u00eau [32a]. <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng nh\u1eadp tay gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [28] <\/strong>l\u00e0 <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> c\u1ee7a <strong>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb <strong>Ch\u1ec9 ti\u00eau [31] + Ch\u1ec9 ti\u00eau [33]. <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng t\u1ef1 nh\u1eadp tay gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [29] <\/strong>l\u00e0<strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (Ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/strong>\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u ra c\u00f3 <strong>% Thu\u1ebf su\u1ea5t<\/strong> l\u00e0 <strong>0% <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean tr\u00ean <strong>ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT <\/strong>t\u1ea1i c\u1ed9t<strong> Doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT (6) <\/strong>c\u1ee7a nh\u00f3m<strong> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%.\u00a0<\/strong>N\u1ebfu mu\u1ed1n nh\u1eadp tay ch\u1ec9 ti\u00eau n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT<\/strong><\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [30]\u00a0<\/strong>l\u00e0<strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 5% (Ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/strong>\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u ra c\u00f3 <strong>% Thu\u1ebf su\u1ea5t<\/strong> l\u00e0 <strong>5% <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean tr\u00ean <strong>ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT <\/strong>t\u1ea1i c\u1ed9t<strong> Doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT (6) <\/strong>c\u1ee7a nh\u00f3m<strong> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%.\u00a0<\/strong>N\u1ebfu mu\u1ed1n nh\u1eadp tay ch\u1ec9 ti\u00eau n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT<\/strong><\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [32] <\/strong>l\u00e0<strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 10% (Ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/strong>\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u ra c\u00f3 <strong>% Thu\u1ebf su\u1ea5t<\/strong> l\u00e0: <strong>8%, 10% <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean tr\u00ean <strong>ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT <\/strong>t\u1ea1i c\u1ed9t<strong> Doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT (6) <\/strong>c\u1ee7a nh\u00f3m<strong> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.\u00a0<\/strong>N\u1ebfu mu\u1ed1n nh\u1eadp tay ch\u1ec9 ti\u00eau n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT<\/strong><\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [31] <\/strong>l\u00e0 <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 5%<\/strong>: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3\u00a0<strong>% Thu\u1ebf su\u1ea5t<\/strong> l\u00e0 <strong>5% <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean tr\u00ean <strong>ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT <\/strong>t\u1ea1i c\u1ed9t <strong style=\"font-family: inherit; font-size: inherit;\">Thu\u1ebf GTGT (7) <\/strong>c\u1ee7a nh\u00f3m<strong> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%.\u00a0<\/strong>N\u1ebfu mu\u1ed1n nh\u1eadp tay ch\u1ec9 ti\u00eau n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT<\/strong><\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [33] <\/strong>l\u00e0 <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 10%<\/strong>: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u00f3\u00a0<strong>% Thu\u1ebf su\u1ea5t<\/strong> l\u00e0 <strong>8%, 10% <\/strong>\u0111\u01b0\u1ee3c k\u00ea l\u00ean tr\u00ean <strong>ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT <\/strong>t\u1ea1i c\u1ed9t <strong style=\"font-family: inherit; font-size: inherit;\">Thu\u1ebf GTGT (7) <\/strong>c\u1ee7a nh\u00f3m<strong> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.\u00a0<\/strong>N\u1ebfu mu\u1ed1n nh\u1eadp tay ch\u1ec9 ti\u00eau n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp ph\u1ee5 l\u1ee5c<strong> BKBR-01-1\/GTGT<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-37557 alignnone\" src=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_2-1.jpg\" alt=\"\" width=\"1192\" height=\"682\" srcset=\"\/2026\/wp-content\/uploads\/2024\/10\/thue_2-1.jpg 1192w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-1-700x401.jpg 700w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-1-800x458.jpg 800w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-1-768x439.jpg 768w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-1-50x29.jpg 50w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-1-60x34.jpg 60w, \/2026\/wp-content\/uploads\/2024\/10\/thue_2-1-100x57.jpg 100w\" sizes=\"auto, (max-width: 1192px) 100vw, 1192px\" \/><\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [34] <\/strong>l\u00e0 <strong>T\u1ed5ng doanh thu v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/strong> \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb <strong>Ch\u1ec9 ti\u00eau [26] + Ch\u1ec9 ti\u00eau [27]. <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng t\u1ef1 nh\u1eadp tay gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c<\/li>\n<li><strong>Ch\u1ec9 ti\u00eau [35]\u00a0<\/strong>l\u00e0 <strong>T\u1ed5ng<\/strong> <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra <\/strong>\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb <strong>Ch\u1ec9 ti\u00eau [28]. <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng t\u1ef1 nh\u1eadp tay gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c<\/li>\n<\/ul>\n<p><strong>Ch\u1ec9 ti\u00eau [36] <\/strong>l\u00e0 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb <strong>Ch\u1ec9 ti\u00eau [35] &#8211; Ch\u1ec9 ti\u00eau 25<\/strong><\/p>\n<p><strong>Ch\u1ec9 ti\u00eau [37]<\/strong> l\u00e0 <strong>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/strong> ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc gi\u1ea3m \u0111i do t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00e1c k\u1ef3 tr\u01b0\u1edbc b\u1ecb sai v\u00e0 sau \u0111\u00f3 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau tr\u00ean t\u1edd khai b\u1ed5 sung gi\u1ea3m \u0111i so v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/p>\n<p><strong>Ch\u1ec9 ti\u00eau [38]<\/strong> l\u00e0 <strong>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/strong> ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc t\u0103ng l\u00ean do t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00e1c k\u1ef3 tr\u01b0\u1edbc b\u1ecb sai v\u00e0 sau \u0111\u00f3 th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau tr\u00ean t\u1edd khai b\u1ed5 sung t\u0103ng l\u00ean so v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em> \u0110\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau 37 v\u00e0 38 ph\u1ea7n m\u1ec1m c\u00f3 2 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/p>\n<p>C\u00e1ch 1:\u00a0 Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 K\u1ebf to\u00e1n l\u1eadp nhanh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p sau khi c\u1ea5t t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. C\u00e1ch th\u1ef1c hi\u1ec7n:<\/p>\n<p style=\"padding-left: 40px;\">1. Sau khi c\u1ea5t t\u1edd khai b\u1ed5 sung, nh\u1ea5n\u00a0<strong>H\u1ea1ch to\u00e1n \u0110C<\/strong>.<br \/>\n2. Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">3. H\u1ea1ch to\u00e1n b\u1ed5 sung t\u00e0i kho\u1ea3n \u0111\u1ed5i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n thu\u1ebf ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng sinh ra.<br \/>\n4. T\u1ea1i m\u1ee5c\u00a0<strong>K\u00ea l\u00ean t\u1edd khai<\/strong>:Ch\u1ecdn c\u00f3 k\u00ea s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i hay kh\u00f4ng. (N\u1ebfu t\u00edch ch\u1ecdn v\u00e0o \u00f4 k\u00ea l\u00ean t\u1edd khai, khi l\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ghi nh\u1eadn s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau 37: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c ch\u1ec9 ti\u00eau 38: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng).<\/p>\n<p style=\"padding-left: 40px;\">Chi ti\u1ebft tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cac_tien_ich_khi_lap_to_khai\/#2-4-hach-toan-dieu-chinh-thue-gtgt\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>C\u00e1ch 2: Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai b\u1ed5 sung v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 \u0111i\u1ec1n s\u1ed1 ch\u00eanh l\u1ec7ch l\u00ean ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38, chi ti\u1ebft tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-xu-ly-ket-qua-sau-khi-tong-hop-khai-bo-sung\/#2-5-giam-so-thue-duoc-khau-tru-thue-gtgt-chuyen-ky-sau-dong-thoi-phat-sinh-phai-nop-thue-gtgt\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Ch\u1ec9 ti\u00eau [43]<\/strong> l\u00e0 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng <strong>ch\u1ec9 ti\u00eau [41]<\/strong> &#8211; <strong>ch\u1ec9 ti\u00eau [42]<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n<p style=\"padding-left: 40px;\">\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"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-37489","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/37489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=37489"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/37489\/revisions"}],"predecessor-version":[{"id":70637,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/37489\/revisions\/70637"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=37489"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=37489"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=37489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}