{"id":6997,"date":"2021-12-17T13:23:19","date_gmt":"2021-12-17T06:23:19","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6997"},"modified":"2025-11-11T14:48:53","modified_gmt":"2025-11-11T07:48:53","slug":"quy-dinh-moi-nhat-ve-ky-hieu-mau-so-hoa-don-dien-tu-ky-hieu-hoa-don-dien-tu-theo-thong-tu-78-2021-tt-btc","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quy-dinh-moi-nhat-ve-ky-hieu-mau-so-hoa-don-dien-tu-ky-hieu-hoa-don-dien-tu-theo-thong-tu-78-2021-tt-btc\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 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 theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC"},"content":{"rendered":"<p><em>Quy \u0111\u1ecbnh v\u1ec1 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 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung m\u1edbi v\u00e0 \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i\u00a0<a href=\"https:\/\/einvoice.vn\/tin-tuc\/bo-tai-chinh-ban-hanh-thong-tu-78-2021-tt-btc-huong-dan-trien-khai-hoa-don-dien-tu\"><strong>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/strong><\/a>\u00a0\u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 17\/9\/2021. So v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh m\u1edbi b\u1ed5 sung th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1ed9t s\u1ed1 k\u00fd hi\u1ec7u lo\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd so s\u00e1nh v\u00e0 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin quan tr\u1ecdng t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 c\u00e1c Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6999 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/12\/mau-so-hddt.png\" alt=\"\" width=\"1280\" height=\"720\" \/><\/p>\n<p style=\"text-align: center;\">Quy \u0111\u1ecbnh v\u1ec1 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 t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/p>\n<h2><strong>1. Quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC<\/strong><\/h2>\n<p>Theo \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 68\/2019\/TT-BTC, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 nh\u00f3m 06 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1, th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, 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. C\u1ee5 th\u1ec3:<br \/>\n&#8211;\u00a0<em><strong>K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean:<\/strong><\/em> L\u00e0 d\u1ea1ng ch\u1eef c\u00e1i C ho\u1eb7c K:<\/p>\n<ul>\n<li>C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p>&#8211;\u00a0<em><strong>2 k\u00fd t\u1ef1 ti\u1ebfp theo<\/strong><\/em> l\u00e0 2 ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp\u00a0<a href=\"https:\/\/einvoice.vn\/\"><strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/a>.<br \/>\n&#8211;\u00a0<em><strong>M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp<\/strong><\/em> sau n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 1 ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L ho\u1eb7c M th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li>T: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>D: 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 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/li>\n<li>L: \u00c1p d\u1ee5ng 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>M: \u00c1p d\u1ee5ng 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<\/ul>\n<p>V\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ea1i \u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh t\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u00ean c\u1ee7a t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed, tem, v\u00e9, th\u1ebb,&#8230;<br \/>\nK\u00fd t\u1ef1 \u0111\u1ee9ng tr\u01b0\u1edbc k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean t\u1eeb 1 \u0111\u1ebfn 4 \u0111\u1ec3 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n nh\u1eb1m ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li>S\u1ed1 1 ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>S\u1ed1 2 ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<li>S\u1ed1 3 ph\u1ea3n \u00e1nh phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>S\u1ed1 4 ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i tem, v\u00e9, th\u1ebb, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<h2><strong>2. Quy \u0111\u1ecbnh v\u1ec1 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 t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/strong><\/h2>\n<p>Ngo\u00e0i nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t,&#8230; quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/p>\n<h3><strong>2.1. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p>Theo \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/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>S\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, v\u00e9, th\u1ebb, phi\u1ebfu thu ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1ch nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/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>2.2. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n<p>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC quy \u0111\u1ecbnh k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1, ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, 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:<br \/>\n&#8211;\u00a0<em><strong>K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean<\/strong><\/em> l\u00e0 m\u1ed9t ch\u1eef c\u00e1i (C ho\u1eb7c K): 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.<br \/>\n&#8211;\u00a0<em><strong>Hai k\u00fd t\u1ef1 ti\u1ebfp theo<\/strong><\/em> l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp: Th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<br \/>\n&#8211;\u00a0<em><strong>M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo<\/strong><\/em> l\u00e0 m\u1ed9t ch\u1eef c\u00e1i (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:<\/p>\n<ul>\n<li>Ch\u1eef T: Th\u1ec3 hi\u1ec7n 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 v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd.<\/li>\n<li>Ch\u1eef N: \u00c1p d\u1ee5ng cho 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;\u00a0<em><strong>Hai k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng:<\/strong><\/em> Ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u00f9y thu\u1ed9c nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n<p><em>Nh\u01b0 v\u1eady, \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC \u0111\u00e3 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/em><br \/>\nTr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin m\u1edbi v\u1ec1 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 theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng n\u1ed9i dung thay \u0111\u1ed5i, b\u1ed5 sung nh\u1eb1m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 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 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung m\u1edbi v\u00e0 \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i\u00a0Th\u00f4ng t\u01b0 78\/2021\/TT-BTC\u00a0\u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 17\/9\/2021. So v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh m\u1edbi b\u1ed5 sung th\u00eam h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u1ed9t s\u1ed1 [&hellip;]<\/p>\n","protected":false},"featured_media":13640,"template":"","article_category":[],"class_list":["post-6997","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6997","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\/13640"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6997"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}