{"id":6917,"date":"2021-09-29T10:19:58","date_gmt":"2021-09-29T03:19:58","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6917"},"modified":"2025-11-11T15:46:09","modified_gmt":"2025-11-11T08:46:09","slug":"giai-thich-ky-hieu-mau-so-hoa-don-dien-tu-ky-hieu-hoa-don-dien-tu","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/giai-thich-ky-hieu-mau-so-hoa-don-dien-tu-ky-hieu-hoa-don-dien-tu\/","title":{"rendered":"Gi\u1ea3i th\u00edch k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p class=\"lead\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u00e2n t\u1ea1i\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/9\/2021 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>,\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 <a href=\"https:\/\/fts.com.vn\/phan-mem-hoa-don-dien-tu\/\"><strong>h\u00f3a \u0111\u01a1n<\/strong><\/a>, ch\u1ee9ng t\u1eeb, c\u1ee5 th\u1ec3:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6918 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/09\/ky-hieu-hoa-don-dien-tu.png\" alt=\"\" width=\"1267\" height=\"665\" \/><\/p>\n<p style=\"text-align: center;\"><em>Gi\u1ea3i th\u00edch k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/p>\n<h3><strong>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p><em>L\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i <a href=\"https:\/\/fts.com.vn\/phan-mem-hoa-don-dien-tu\/\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/em> nh\u01b0 sau:<\/p>\n<ul>\n<li>S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/li>\n<li>S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/li>\n<li>S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/li>\n<li>\u00a0S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/li>\n<li>S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>;<\/li>\n<li>S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<h3><strong>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p><em>L\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u <a href=\"https:\/\/fts.com.vn\/phan-mem-hoa-don-dien-tu\/\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em> c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>&#8211; <em><strong>K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean<\/strong><\/em> l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/p>\n<p>&#8211; <em><strong>Hai k\u00fd t\u1ef1 ti\u1ebfp theo<\/strong><\/em> l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/p>\n<p>&#8211; <em><strong>M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo<\/strong><\/em> l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/li>\n<li>Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/li>\n<li>Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/li>\n<li>Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/li>\n<li>Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed,<\/li>\n<li>Ch\u1eef G: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/li>\n<li>Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<p>&#8211; <em><strong>Hai k\u00fd t\u1ef1 cu\u1ed1i<\/strong><\/em> l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo nhu c\u1ea7u qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/p>\n<p>&#8211; T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/p>\n<p>&#8211; <em><strong>V\u00ed d\u1ee5<\/strong><\/em> th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li>\u201c122TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2020 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>\u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2020 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>\u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/li>\n<li>\u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>\u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2020 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng,<\/li>\n<li>\u201c6K22NAM\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>\u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2022.<\/strong><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft <strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP<\/strong> v\u00e0 <strong>gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed FTS E-Invoice<\/strong> t\u00edch h\u1ee3p s\u1eb5n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u00e2n t\u1ea1i\u00a0Th\u00f4ng t\u01b0 78\/2021\/TT-BTC\u00a0ng\u00e0y 17\/9\/2021 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf,\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u1ee5 th\u1ec3: Gi\u1ea3i th\u00edch k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n [&hellip;]<\/p>\n","protected":false},"featured_media":13647,"template":"","article_category":[10,13],"class_list":["post-6917","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\/6917","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\/13647"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6917"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}