{"id":9002,"date":"2024-02-28T17:03:27","date_gmt":"2024-02-28T10:03:27","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9002"},"modified":"2025-11-07T14:34:33","modified_gmt":"2025-11-07T07:34:33","slug":"mot-so-khoan-chi-phi-can-luu-y-khi-quyet-toan-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mot-so-khoan-chi-phi-can-luu-y-khi-quyet-toan-thue\/","title":{"rendered":"M\u1ed8T S\u1ed0 KHO\u1ea2N CHI PH\u00cd C\u1ea6N L\u01afU \u00dd KHI QUY\u1ebeT TO\u00c1N THU\u1ebe."},"content":{"rendered":"

Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c b\u1eaft bu\u1ed9c v\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p. Do \u0111\u00f3, m\u1ed7i doanh nghi\u1ec7p n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n n\u00f3i ri\u00eang c\u1ea7n chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 ki\u1ebfn th\u1ee9c, h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u cho m\u1ed7i \u0111\u1ee3t quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb sai s\u00f3t nh\u1ea7m l\u1eabn ho\u1eb7c x\u1eed ph\u1ea1t. Ngo\u00e0i ra, \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i l\u01b0u m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed c\u1ea7n c\u00e2n nh\u1eafc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra doanh nghi\u1ec7p.\u00a0<\/span><\/i><\/p>\n

1.Chi ph\u00ed l\u00e3i vay:<\/strong><\/h5>\n

Kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh r\u1eb1ng: \u201cT\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1ea1n thu\u1ea7n t\u1eeb vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Do \u0111\u00f3, chi ph\u00ed l\u00e3i vay c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p, c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, kh\u1ea5u hao trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.\u00a0<\/span><\/p>\n

2. M\u1ee9c chi b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed v\u00e0 nh\u00e2n th\u1ecd\u00a0<\/b><\/h5>\n

\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 146\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c chi ph\u00ed cho h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd nh\u01b0 sau: \u201cPh\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 03 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng\/ ng\u01b0\u1eddi \u0111\u1ec3 tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (BHXH, B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung b\u1eaft bu\u1ed9c), qu\u1ef9 BHYT v\u00e0 qu\u1ef9 BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u201d<\/span><\/p>\n

Nh\u01b0 v\u1eady, khi quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n quy\u1ebft to\u00e1n chi ph\u00ed chi co b\u1ea3o hi\u1ec3m h\u01b0u ch\u00ed v\u00e0 nh\u00e2n th\u1ecd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u \u0111\u1ed3ng\/ ng\u01b0\u1eddi.\u00a0\u00a0<\/span><\/p>\n

3. Chi ph\u00ed cho trang ph\u1ee5c:<\/strong><\/h5>\n

C\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 78\/ 2014\/TT-BTC \u201cPh\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ ng\u01b0\u1eddi\/ n\u0103m.\u00a0<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5 tri\u1ec7u \u0111\u1ed3ng\/ ng\u01b0\u1eddi\/ n\u0103m\u00a0<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00ec th\u00ec cho ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ea3u B\u1ed9 T\u00e0i Ch\u00ednh.\u00a0<\/span><\/p>\n

4. Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/strong><\/h5>\n

Theo \u0110i\u1ec1u 4, Th\u00f4ng tyw 96\/2015\/TT-BTC, c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m v\u1ec1 chi ph\u00ed kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    \n
  • Chi ph\u00ed kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o cho ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/li>\n
  • Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng.\u00a0<\/span><\/li>\n
  • Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1.6 t\u1ef7 \u0111\u1ed3ng\/ xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4t t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n, \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4)<\/span><\/li>\n<\/ul>\n
    5. Chi ph\u00ed cho ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/strong><\/h5>\n
      \n
    • Doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p trong n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc 30\/3 n\u0103m li\u1ec1n k\u1ec1.<\/span><\/li>\n
    • Qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. Sau khi tr\u00edch l\u1eadp doanh nghi\u1ec7p khoogn b\u1ecb l\u1ed7 (n\u1ebfu l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%). Qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c chi h\u1ebft 6 th\u00e1ng \u0111\u1ea7u n\u0103m c\u1ee7a n\u0103m sau li\u1ec1n k\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n
      6. Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a<\/strong><\/h5>\n

      Theo \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC quy \u0111\u1ecbnh r\u1eb1ng: Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf doanh nghi\u1ec7p.<\/span><\/p>\n

      7. Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong><\/h5>\n

      C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 130\/2016\/TT-BTC: <\/span>\u201cC\u01a1 s\u1edf kinh doanh trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.\u201d<\/span><\/p>\n

      Nh\u01b0 v\u1eady, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng qu\u00e1 10% doanh thu t\u1eeb d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

      8. Chi ph\u00ed khuy\u1ebfn m\u1ea1i<\/strong><\/h5>\n

      C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 37\/2006\/N\u0110-CP quy \u0111\u1ecbnh: <\/span>\u201cM\u1ee9c gi\u1ea3m t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3 ngay tr\u01b0\u1edbc th\u1eddi gian khuy\u1ebfn m\u1ea1i.\u201d<\/span><\/p>\n

      Nh\u01b0 v\u1eady, <\/span>Khi<\/span> quy\u1ebft to\u00e1n thu\u1ebf<\/span> c\u1ea7n l\u01b0u \u00fd, c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi ch\u01b0a khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n

      9. Chi ph\u00ed cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h5>\n

      C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC c\u00f3 quy \u0111\u1ecbnh: \u201c\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec khi x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.\u201d<\/span><\/p>\n

      Nh\u01b0 v\u1eady, chi ph\u00ed cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 100 tri\u1ec7u\/n\u0103m.<\/span><\/p>\n

      Li\u00ean h\u1ec7 ngay (024).3748.0398<\/i><\/b> \u0111\u1ec3 \u0111\u01b0\u1ee3c demo v\u00e0 t\u01b0 v\u1ea5n chi ti\u1ebft <\/span>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP<\/b> v\u00e0 <\/span>Gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed FTS E-Invoice<\/b> t\u00edch h\u1ee3p s\u1eb5n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/span><\/p>\n

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      Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c b\u1eaft bu\u1ed9c v\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p. Do \u0111\u00f3, m\u1ed7i doanh nghi\u1ec7p n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n n\u00f3i ri\u00eang c\u1ea7n chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 ki\u1ebfn th\u1ee9c, h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u cho m\u1ed7i \u0111\u1ee3t quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb sai s\u00f3t nh\u1ea7m l\u1eabn ho\u1eb7c x\u1eed […]<\/p>\n","protected":false},"featured_media":13496,"template":"","article_category":[10],"class_list":["post-9002","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9002","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\/13496"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9002"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}