{"id":44427,"date":"2025-06-02T09:12:22","date_gmt":"2025-06-02T02:12:22","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=44427"},"modified":"2025-11-04T11:54:55","modified_gmt":"2025-11-04T04:54:55","slug":"ke-khai-hoa-don-dieu-chinh-hoa-don-thay-the-len-to-khai-gtgt-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ke-khai-hoa-don-dieu-chinh-hoa-don-thay-the-len-to-khai-gtgt-nhu-the-nao\/","title":{"rendered":"K\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai GTGT nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n

<\/div>

\n

B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n

<\/div>

\n

Theo \u0110i\u1ec1u 19, Kho\u1ea3n 5 c\u1ee7a N\u0110 70\/2025\/N\u0110-CP:<\/strong><\/p>\n

5. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec\u00a0ng\u01b0<\/strong>\u1eddi b<\/strong>\u00e1n, ng\u01b0<\/strong>\u1eddi mua khai b\u1ed5 sung v<\/strong>\u00e0o k<\/strong>\u1ef3 ph<\/strong>\u00e1t sinh h\u00f3a \u0111\u01a1n b<\/strong>\u1ecb \u0111i\u1ec1u ch\u1ec9nh, b\u1ecb thay th\u1ebf;<\/strong><\/p>\n

\u0111) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y th\u00ec\u00a0ng\u01b0<\/strong>\u1eddi b<\/strong>\u00e1n k\u00ea khai v\u00e0o k<\/strong>\u1ef3 ph<\/strong>\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh, ng\u01b0\u1eddi mua k<\/strong>\u00ea khai v\u00e0o k<\/strong>\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h<\/strong>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh.\u201d<\/strong><\/p>\n

Theo \u0110i\u1ec1u 19, Kho\u1ea3n 1, \u0111i\u1ec3m b:<\/strong><\/p>\n

    \n
  1. b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai: m\u00e3 s\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/li>\n<\/ol>\n

    Theo \u0110i\u1ec1u 19, Kho\u1ea3n 4:<\/strong><\/p>\n

      \n
    1. H\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/li>\n
    2. a) \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng b\u1ecb sai nh\u01b0ng khi thanh to\u00e1n th\u1ef1c t\u1ebf ho\u1eb7c khi quy\u1ebft to\u00e1n c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tr\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ed1i v\u1edbi s\u1ed1 ch\u00eanh l\u1ec7ch qua quy\u1ebft to\u00e1n ph\u1ea3n \u00e1nh theo \u0111\u00fang nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh (ph\u00e1t sinh gi\u1ea3m ghi \u00e2m (-) ho\u1eb7c ph\u00e1t sinh t\u0103ng ghi d\u01b0\u01a1ng (+) ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf).<\/li>\n
    3. b) Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.\u00a0C\u0103n c\u1ee9 v<\/strong>\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh, b<\/strong>\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh doanh thu mua, b<\/strong>\u00e1n, thu<\/strong>\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v<\/strong>\u00e0o t<\/strong>\u1ea1i k\u1ef3 l\u1eadp h<\/strong>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh.<\/strong><\/li>\n
    4. c) X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5:<\/li>\n<\/ol>\n

      c.1) Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua) th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n; ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a.<\/p>\n

      => Nh\u01b0 v\u1eady c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/p>\n

      TH1:\u00a0<\/strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec: Ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua khai<\/strong>\u00a0b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, b\u1ecb thay th\u1ebf<\/strong><\/p>\n

      TH2:\u00a0<\/strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 b\u00e1n, ho\u1eb7c b\u1ecb thay \u0111\u1ed5i gi\u00e1 tr\u1ecb khi quy\u1ebft to\u00e1n\u2026 th\u00ec:\u00a0ng\u01b0<\/strong>\u1eddi b<\/strong>\u00e1n k\u00ea khai v\u00e0o k<\/strong>\u1ef3 ph<\/strong>\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh, ng\u01b0\u1eddi mua k<\/strong>\u00ea khai v\u00e0o k<\/strong>\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h<\/strong>\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/strong>\u00a0ch\u1ec9nh.<\/strong><\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      3. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/h3>\n

      <\/div>

      \n

      TH1:\u00a0<\/strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/p>\n

      Ng\u01b0\u1eddi b\u00e1n:<\/strong><\/p>\n

        \n
      • N\u1ebfu k\u1ef3 b\u1ecb thay th\u1ebf, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf => L\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh: T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea b\u00e1n ra:\n
          \n
        • N\u1ebfu H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a k\u1ef3 \u0111\u00f3 l\u00ean b\u1ea3ng k\u00ea (t\u00ednh n\u0103ng ch\u1ecdn ch\u1ee9ng t\u1eeb tr\u00ean b\u1ea3ng k\u00ea)<\/li>\n
        • N\u1ebfu H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh\u00a0kh\u00f4ng<\/strong>\u00a0c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3 (t\u00ednh n\u0103ng ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3)<\/li>\n<\/ul>\n<\/li>\n
        • N\u1ebfu k\u1ef3 b\u1ecb thay th\u1ebf, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai thu\u1ebf: L\u1eadp t\u1edd khai b\u1ed5 sung cho k\u1ef3 b\u1ecb thay th\u1ebf, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh. T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea b\u00e1n ra: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/li>\n<\/ul>\n

          Ng\u01b0\u1eddi mua<\/strong><\/p>\n

            \n
          • N\u1ebfu k\u1ef3 b\u1ecb thay th\u1ebf, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf => L\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh: T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea\u00a0mua v\u00e0o<\/strong>:\n
              \n
            • N\u1ebfu H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a k\u1ef3 \u0111\u00f3 l\u00ean b\u1ea3ng k\u00ea (t\u00ednh n\u0103ng ch\u1ecdn ch\u1ee9ng t\u1eeb tr\u00ean b\u1ea3ng k\u00ea)<\/li>\n
            • N\u1ebfu H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh\u00a0kh\u00f4ng<\/strong>\u00a0c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3 (t\u00ednh n\u0103ng ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3)<\/li>\n<\/ul>\n<\/li>\n
            • N\u1ebfu k\u1ef3 b\u1ecb thay th\u1ebf, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai thu\u1ebf: L\u1eadp t\u1edd khai b\u1ed5 sung cho k\u1ef3 b\u1ecb thay th\u1ebf, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh. T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea\u00a0mua v\u00e0o<\/strong>: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/li>\n<\/ul>\n

              TH2:\u00a0<\/strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 b\u00e1n, ho\u1eb7c b\u1ecb thay \u0111\u1ed5i gi\u00e1 tr\u1ecb khi quy\u1ebft to\u00e1n\u2026<\/p>\n

                \n
              • Ng\u01b0\u1eddi b\u00e1n:
                \n<\/strong>Khi l\u1eadp t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh: T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea b\u00e1n ra: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u00ednh k\u1ef3 \u0111ang k\u00ea khai (t\u00ednh n\u0103ng ch\u1ecdn ch\u1ee9ng t\u1eeb tr\u00ean b\u1ea3ng k\u00ea)<\/li>\n
              • Ng\u01b0\u1eddi mua:\u00a0<\/strong>Khi l\u1eadp t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh: T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea mua v\u00e0o: H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u00ednh k\u1ef3 \u0111ang k\u00ea khai (t\u00ednh n\u0103ng ch\u1ecdn ch\u1ee9ng t\u1eeb tr\u00ean b\u1ea3ng k\u00ea)<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

                Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[854],"ht-kb-tag":[],"class_list":["post-44427","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r6"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=44427"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44427\/revisions"}],"predecessor-version":[{"id":61377,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44427\/revisions\/61377"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=44427"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=44427"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=44427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}