{"id":14359,"date":"2026-07-13T16:09:23","date_gmt":"2026-07-13T09:09:23","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14359"},"modified":"2026-07-16T13:34:33","modified_gmt":"2026-07-16T06:34:33","slug":"doi-tuong-su-dung-hoa-don-dien-tu-va-cac-truong-hop-khong-phai-lap-hoa-don-theo-quy-dinh-moi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/doi-tuong-su-dung-hoa-don-dien-tu-va-cac-truong-hop-khong-phai-lap-hoa-don-theo-quy-dinh-moi\/","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh m\u1edbi"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i g\u00ec doanh nghi\u1ec7p c\u1ea7n bi\u1ebft?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">K\u1ec3 t\u1eeb ng\u00e0y <strong>01\/7\/2026<\/strong>, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <strong>254\/2026\/N\u0110-CP<\/strong> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p ph\u1ea7n m\u1ec1m quan t\u00e2m nh\u1ea5t l\u00e0 <strong>quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, <strong>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong> \u0111\u00e3 ph\u00e2n lo\u1ea1i r\u00f5 h\u01a1n \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, b\u1ed5 sung th\u00eam nhi\u1ec1u ng\u00e0nh ngh\u1ec1 m\u1edbi, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh v\u00e0 ph\u1ea7n m\u1ec1m \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/li>\n\n\n\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026.<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">1. Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh h\u1ea7u h\u1ebft c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>T\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>H\u1ed9 kinh doanh.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li>T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u00e3 bao qu\u00e1t g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh nh\u00f3m doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd, quy \u0111\u1ecbnh m\u1edbi <strong>b\u1ed5 sung th\u00eam nhi\u1ec1u l\u0129nh v\u1ef1c<\/strong> c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c n\u00e0y, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>Ch\u1ee9ng kho\u00e1n.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh m\u1edbi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 h\u1ed9 kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3, vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd th\u1ef1c hi\u1ec7n th\u00f4ng qua <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n <strong>c\u1ea5p h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong> \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh nh\u01b0ng ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/li>\n\n\n\n<li>B\u00e1n t\u00e0i s\u1ea3n c\u00f4ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng <strong>b\u00e3i b\u1ecf quy \u0111\u1ecbnh c\u1ea5p h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong>, gi\u00fap th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p b\u00e1n l\u1ebb quan t\u00e2m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh th\u00ec <strong>kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh kinh doanh, tr\u00e1nh vi\u1ec7c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP d\u00e0nh nhi\u1ec1u n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh ri\u00eang cho h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">H\u1ed9 kinh doanh c\u00f3 doanh thu tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">B\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; ho\u1eb7c<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">H\u1ed9 kinh doanh b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">C\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">H\u1ed9 kinh doanh ch\u01b0a thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu c\u00f3 nhu c\u1ea7u v\u1eabn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 <strong>l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh ri\u00eang m\u1ed9t \u0111i\u1ec1u v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ti\u00eau bi\u1ec3u g\u1ed3m:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">H\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n l\u1eadp B\u1ea3ng k\u00ea thu mua<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cung c\u1ea5p s\u1ea3n ph\u1ea9m n\u1ed9i dung s\u1ed1 ra n\u01b0\u1edbc ngo\u00e0i<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>Phim s\u1ed1.<\/li>\n\n\n\n<li>Nh\u1ea1c s\u1ed1.<\/li>\n\n\n\n<li>\u1ea2nh s\u1ed1.<\/li>\n\n\n\n<li>Qu\u1ea3ng c\u00e1o s\u1ed1.<\/li>\n\n\n\n<li>C\u00e1c d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Khi doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e1i b\u1ea3o hi\u1ec3m.<\/li>\n\n\n\n<li>Nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/li>\n\n\n\n<li>Thu hoa h\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/li>\n\n\n\n<li>Nh\u1eadn ti\u1ec1n g\u1eedi.<\/li>\n\n\n\n<li>Ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi.<\/li>\n\n\n\n<li>Ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n s\u01a1 c\u1ea5p.<\/li>\n\n\n\n<li>B\u00e1n n\u1ee3.<\/li>\n\n\n\n<li>Giao d\u1ecbch ngo\u1ea1i t\u1ec7.<\/li>\n\n\n\n<li>S\u1ea3n ph\u1ea9m ph\u00e1i sinh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p giao d\u1ecbch theo th\u00e1ng v\u00e0 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e1y m\u00f3c.<\/li>\n\n\n\n<li>Thi\u1ebft b\u1ecb.<\/li>\n\n\n\n<li>C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 gia c\u00f4ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng thu ti\u1ec1n.<\/li>\n\n\n\n<li>Kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 ho\u1eb7c ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 c\u1ea7n l\u01b0u \u00fd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh chung, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f2n b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi nhi\u1ec1u nghi\u1ec7p v\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ho\u1ea1t \u0111\u1ed9ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ph\u00ed \u1ee7y th\u00e1c.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u00e2n chia doanh thu.<\/li>\n\n\n\n<li>Ph\u00e2n chia chi ph\u00ed.<\/li>\n\n\n\n<li>\u0110\u1ea1i di\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang v\u1ec1 vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110\u1ed3ng b\u1ea3o hi\u1ec3m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n khi thu ph\u00ed v\u00e0 ph\u00e2n chia doanh thu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng n\u1ed9i dung n\u00e0y gi\u00fap th\u00e1o g\u1ee1 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p g\u1eb7p trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">8. Nh\u1eefng hi\u1ec3u nh\u1ea7m doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Qua qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n, FTS nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111ang hi\u1ec3u ch\u01b0a \u0111\u00fang m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u274c <strong>Hi\u1ec3u nh\u1ea7m 1:<\/strong> M\u1ecdi doanh nghi\u1ec7p b\u00e1n l\u1ebb \u0111\u1ec1u b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u00fang:<\/strong> Ch\u1ec9 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh m\u1edbi ph\u1ea3i \u00e1p d\u1ee5ng; nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c chuy\u1ec3n sang m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u274c <strong>Hi\u1ec3u nh\u1ea7m 2:<\/strong> H\u1ed9 kinh doanh n\u00e0o c\u0169ng ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u00fang:<\/strong> Ch\u1ec9 m\u1ed9t s\u1ed1 nh\u00f3m h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c; c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u274c <strong>Hi\u1ec3u nh\u1ea7m 3:<\/strong> M\u1ecdi giao d\u1ecbch \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u00fang:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, t\u00e1i b\u1ea3o hi\u1ec3m, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p n\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t xem doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3, kh\u00f4ng c\u00f3 m\u00e3 hay h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n\n\n\n<li>Ki\u1ec3m tra c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 \u1ee7y th\u00e1c, h\u1ee3p t\u00e1c kinh doanh, b\u1ea3o hi\u1ec3m ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 v\u00e0 c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n ho\u1eb7c ERP nh\u1eb1m \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang <strong>\u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean nh\u01b0ng r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p tri\u1ec3n khai \u0111\u00fang quy \u0111\u1ecbnh. L\u1ef1a ch\u1ecdn sai lo\u1ea1i h\u00f3a \u0111\u01a1n ho\u1eb7c \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai, truy\u1ec1n d\u1eef li\u1ec7u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FTS khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng \u0111ang s\u1eed d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, t\u1eeb \u0111\u00f3 v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">FTS \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng Doanh nghi\u1ec7p v\u00e0 C\u00e1 nh\u00e2n trong Chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng \u0110\u1ea1i M\u1ed7, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Email: info@fts.com.vn<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83c\udf10\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\">Website:&nbsp;<a href=\"https:\/\/l.facebook.com\/l.php?u=https%3A%2F%2Ffts.com.vn%2F%3Ffbclid%3DIwZXh0bgNhZW0CMTAAYnJpZBExNW9nRzBONjV6am51cnRVVAEe3-l-Sb_9AJ6ALlpxmMTiOjiHUsHhBw9BqVX3e7RQzWt7wKPv9OiU3ZIEKI0_aem_1_liJrfIopq1wbg9FmCYYg&amp;h=AT3HLvwlrO-e02aUa_VcZPOQswJQULW-glRowTdnWwsk4ZLcUAAz3G-iv0YEQDVPQGmSRjjsreIDnxhI6rtQKsBHBieygDmUfLf-ezI9MhaopAMxxLIGnFrgHLMqav0lQReJbxyoXuszTWG1&amp;__tn__=-UK-R&amp;c[0]=AT1RS-5A9PAXgYyvVSA5j8tNuCk2eLNNrt48MmuQ0YH2F9Z-AcRbdfGwZJox0HZY2VrAZcnVkLYSaOi3Ar7k0TeN8QKkssifEiOAlBSV26B9GwAOV23OoVlIts7wE-vj_nFjy5NzfGQCbXRPV-9txbx9efM4H69N-r3zXHOBvMplpexzGfgywkTlBDfPfMiG_erwvEMbysNCMgAS9It8RhUR\" rel=\"noreferrer noopener\" target=\"_blank\">https:\/\/fts.com.vn\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83c\udf10\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\">Linkedln:&nbsp;<a href=\"https:\/\/www.linkedin.com\/company\/first-trust-solution\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExNW9nRzBONjV6am51cnRVVAEejDUHiloBK4rCpxKPSHUrNq20_2o04tC7QdMOKvWcrBVzHhCsLgo8nbJZ-WI_aem_QNI3pmm1k5XroTHyz15PlA\" rel=\"noreferrer noopener\" target=\"_blank\">https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83c\udf10\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\">Zalo:&nbsp;<a href=\"https:\/\/l.facebook.com\/l.php?u=https%3A%2F%2Fzalo.me%2Ffirsttrustsolution%3Ffbclid%3DIwZXh0bgNhZW0CMTAAYnJpZBExNW9nRzBONjV6am51cnRVVAEepbBEQScR1uzNZzrNcgeDONfB9PYjjgcE5r8FnpuK4okm_N19-ebzUyY1BLI_aem_MDq1pku-ef1j1UzbraHmLg&amp;h=AT0jtAaq0EpWhTxuvBhQheYG0RRobSAz5EdjDTor_7ggfGX8F4ToXxKFRxoWRy2X-YwFDonOtTAdvb-OqMEIm8OKkLw6jnkmsoVVSg7H4iIx6AdsmJCMLtPHkIpAIBk9TDE95HyqIuj0NSAN&amp;__tn__=-UK-R&amp;c[0]=AT1RS-5A9PAXgYyvVSA5j8tNuCk2eLNNrt48MmuQ0YH2F9Z-AcRbdfGwZJox0HZY2VrAZcnVkLYSaOi3Ar7k0TeN8QKkssifEiOAlBSV26B9GwAOV23OoVlIts7wE-vj_nFjy5NzfGQCbXRPV-9txbx9efM4H69N-r3zXHOBvMplpexzGfgywkTlBDfPfMiG_erwvEMbysNCMgAS9It8RhUR\" rel=\"noreferrer noopener\" target=\"_blank\">https:\/\/zalo.me\/firsttrustsolution<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i g\u00ec doanh nghi\u1ec7p c\u1ea7n bi\u1ebft? K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh [&hellip;]<\/p>\n","protected":false},"featured_media":14360,"template":"","article_category":[10,13],"class_list":["post-14359","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/14360"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14359"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}