{"id":67793,"date":"2025-12-16T14:14:02","date_gmt":"2025-12-16T07:14:02","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=67793"},"modified":"2026-04-22T11:11:18","modified_gmt":"2026-04-22T04:11:18","slug":"toi-co-khoan-cat-giam-tiet-kiem-10-chi-thuong-xuyen-nam-2025-theo-nghi-quyet-so-173-nq-cp-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-co-khoan-cat-giam-tiet-kiem-10-chi-thuong-xuyen-nam-2025-theo-nghi-quyet-so-173-nq-cp-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i c\u00f3 kho\u1ea3n c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m 10% chi th\u01b0\u1eddng xuy\u00ean n\u0103m 2025 theo Ngh\u1ecb quy\u1ebft s\u1ed1 173\/NQ-CP th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 <strong>c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m 10%<\/strong> n\u0103m 2025 theo Ngh\u1ecb quy\u1ebft s\u1ed1 173\/NQ-CP cho c\u00e1c <strong>ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, thu kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/strong>, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn thao t\u00e1c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m Mimosa Online \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>2.1. V\u1edbi kinh ph\u00ed c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m 10% t\u1eeb D\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<br \/>\n<\/strong><\/h4>\n<ul>\n<li>\u0110\u01b0\u1ee3c gi\u1eef l\u1ea1i theo d\u00f5i t\u1ea1i \u0111\u01a1n v\u1ecb \u1edf ngu\u1ed3n 28 v\u00e0 kh\u00f4ng c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/li>\n<li>Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ngu\u1ed3n 12 (Ngu\u1ed3n kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean) v\u00e0 13 (Ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, th\u01b0\u1eddng xuy\u00ean) ph\u1ea7n ti\u1ebft ki\u1ec7m n\u00e0y<\/li>\n<\/ul>\n<h4><strong>2.2. V\u1edbi kinh ph\u00ed c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m 10% t\u1eeb ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, thu kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i (Vi\u1ec7n ph\u00ed,\u2026)<\/strong><\/h4>\n<p><span class=\"fontstyle0\">Theo h\u01b0\u1edbng d\u1eabn Qu\u1ea3n l\u00fd kinh ph\u00ed c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 173\/NQ-CP \u0111\u1ed1i v\u1edbi kinh ph\u00ed ti\u1ebft ki\u1ec7m t\u1eeb ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, thu kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb tr\u00edch n\u1ed9p v\u00e0o qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 t\u0103ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3:<\/span><\/p>\n<p>\u00a0 \u00a0 \u00a0N\u1ee3 TK 421 \u2013 <span class=\"ms-td-normal-span\">Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/span><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 4311 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span>\u00a0<\/p>\n<ul>\n<li>S\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01a1n v\u1ecb v\u1eabn t\u1ea1m gi\u1eef t\u1ea1i TK thu s\u1ef1 nghi\u1ec7p t\u1ea1i kho b\u1ea1c ho\u1eb7c ng\u00e2n h\u00e0ng<\/li>\n<li>Cu\u1ed1i n\u0103m, sau khi c\u00f3 s\u1ed1 thu c\u1ee5 th\u1ec3, \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o l\u1ea1i kinh ph\u00ed ti\u1ebft ki\u1ec7m 10% ch\u00ednh x\u00e1c th\u00ec l\u00fac \u0111\u00f3 m\u1edbi l\u00e0m b\u00fat to\u00e1n chuy\u1ec3n ti\u1ec1n t\u1eeb TK qu\u1ea3n l\u00fd thu s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 TK 3714, 3716 sang t\u00e0i kho\u1ea3n qu\u1ef9 3713 h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 1121\/C\u00f3 TK 1121<\/strong>\u00a0(chi ti\u1ebft c\u00e1c TK thu s\u1ef1 nghi\u1ec7p v\u00e0 TK tr\u00edch qu\u1ef9 t\u01b0\u01a1ng \u1ee9ng)<\/p>\n<h4><strong>2.3. V\u1edbi kinh ph\u00ed c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m 10% t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/strong><\/h4>\n<p><span class=\"fontstyle0\">Theo h\u01b0\u1edbng d\u1eabn Qu\u1ea3n l\u00fd kinh ph\u00ed c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 173\/NQ-CP \u0111\u1ed1i v\u1edbi kinh ph\u00ed ti\u1ebft ki\u1ec7m t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i <\/span>c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n n\u1ed9p kinh ph\u00ed ti\u1ebft ki\u1ec7m v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><span class=\"fontstyle0\">N\u1ed9p s\u1ed1 ti\u1ec1n\u00a0ti\u1ebft ki\u1ec7m 10% ngu\u1ed3n ph\u00ed kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/span><\/p>\n<p>\u00a0 \u00a0 \u00a0N\u1ee3 TK 514 &#8211; Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 112\u00a0 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p>\u0111\u1ed3ng th\u1eddi <strong>N\u1ee3 TK 0122<\/strong> <strong><span style=\"color: #800000;\">\u00e2m ti\u1ec1n<\/span><\/strong><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb ti\u1ebft ki\u1ec7m 10% \u1edf ngu\u1ed3n n\u00e0o \u0111\u1ec3 thao t\u00e1c t\u01b0\u01a1ng \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m theo c\u00e1c tr\u01b0\u1eddng\u00a0 h\u1ee3p sau:<\/p>\n<h4 id=\"truong-hop-1-xac-dinh-cat-giam-tiet-kiem-5-tu-du-toan-chi-thuong-xuyen-ngan-sach-nha-nuoc\">3.1. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh c\u1eaft gi\u1ea3m, ti\u1ebft ki\u1ec7m 10% t\u1eeb d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/h4>\n<p>\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n t\u1ea1o ngu\u1ed3n kinh ph\u00ed ti\u1ebft ki\u1ec7m chi ngu\u1ed3n 28, h\u1ea1ch to\u00e1n gi\u1eef l\u1ea1i \u1edf c\u1ed9t 10 tr\u00ean m\u1eabu s\u1ed1 01a (m\u1eabu 20a) v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ebft ki\u1ec7m chi \u1edf ngu\u1ed3n 12 (Ngu\u1ed3n kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean) v\u00e0 13 (Ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, th\u01b0\u1eddng xuy\u00ean) theo h\u01b0\u1edbng d\u1eabn<strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/toi-muon-theo-doi-nguon-tiet-kiem-chi-10-thi-phai-lam-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n<h4 id=\"truong-hop-2-xac-dinh-tiet-kiem-5-nguon-thu-su-nghiep-thu-khac-duoc-de-lai-thu-hoc-phi-vien-phi-hoc-them\">3.2. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh ti\u1ebft ki\u1ec7m 10% t\u1eeb ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, thu kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i (Thu h\u1ecdc ph\u00ed, vi\u1ec7n ph\u00ed, h\u1ecdc th\u00eam, &#8230;)<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>T\u1ed5ng h\u1ee3p\\C<\/strong><strong>h\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb: <strong>TK N\u1ee3 421<\/strong>,\u00a0<strong>TK C\u00f3 4311<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-68009 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1.png\" alt=\"\" width=\"1280\" height=\"597\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1.png 1280w, \/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1-300x140.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1-1024x478.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1-768x358.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/TK-thu-su-nghiep-1-100x47.png 100w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/span> <em>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n t\u1eeb TK thu s\u1ef1 nghi\u1ec7p (TK 3714, 3716) sang TK tr\u00edch qu\u1ef9 (TK 3713), Anh\/ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<\/strong><\/em><\/p>\n<ul>\n<li>TK N\u1ee3 1121, TK C\u00f3 1121<\/li>\n<li>T\u1eeb TK NH, KB ch\u1ecdn TK 3714 (ho\u1eb7c TK 3716)<\/li>\n<li>\u0110\u1ebfn TK NH, KB ch\u1ecdn TK 3713<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-67943 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien.png\" alt=\"\" width=\"1278\" height=\"646\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien.png 1278w, \/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien-300x152.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien-1024x518.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien-768x388.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/Chuyen-tien-100x51.png 100w\" sizes=\"auto, (max-width: 1278px) 100vw, 1278px\" \/><\/p>\n<h4 id=\"truong-hop-3-xac-dinh-tiet-kiem-5-nguon-phi-khau-tru-de-lai\">3.3. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh ti\u1ebft ki\u1ec7m 10% t\u1eeb ngu\u1ed3n ph\u00ed kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/h4>\n<p>Khi n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ti\u1ebft ki\u1ec7m 10% t\u1eeb ngu\u1ed3n ph\u00ed kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n g\u1eedi\\Th\u00eam Chi ti\u1ec1n g\u1eedi<\/strong><\/li>\n<li>Nh\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ebft\u00a0<strong>Ch\u1ecdn T\u00e0i kho\u1ea3n chi t\u01b0\u01a1ng \u1ee9ng<\/strong><\/li>\n<li><strong>Ph\u1ea7n H\u1ea1ch to\u00e1n TK N\u1ee3 514, TK C\u00f3 1121: <\/strong>nh\u1eadp s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng ch\u1ecdn Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n, Ti\u1ec3u m\u1ee5c 7799<\/li>\n<li>T\u1ea1i <strong>Tab Th\u1ed1ng k\u00ea<\/strong> ch\u1ecdn Ph\u00ed l\u1ec7 ph\u00ed t\u01b0\u01a1ng \u1ee9ng t\u1ea1i <strong>C\u1ed9t Ph\u00ed l\u1ec7 ph\u00ed<\/strong><\/li>\n<li><strong>Ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi nh\u1eadp TK N\u1ee3 0122<\/strong>, TK C\u00f3 b\u1ecf tr\u1ed1ng: <strong>nh\u1eadp s\u1ed1<span style=\"color: #800000;\"> ti\u1ec1n \u00e2m<\/span><\/strong><span style=\"color: #000000;\">, ngu\u1ed3n Ph\u00ed l\u1ec7 ph\u00ed, Ch\u01b0\u01a1ng, kho\u1ea3n, ti\u1ec3u m\u1ee5c.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-73885 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/03\/012111.png\" alt=\"\" width=\"1579\" height=\"850\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/03\/012111.png 1579w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-1024x551.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-1536x827.png 1536w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/03\/012111-100x54.png 100w\" sizes=\"auto, (max-width: 1579px) 100vw, 1579px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t <\/strong>ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi t\u00edch<strong> <span style=\"color: #800000;\">Kh\u00f4ng.<\/span><\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-73887 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/03\/12.2.png\" alt=\"\" width=\"551\" height=\"283\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/03\/12.2.png 551w, \/ke-toan\/wp-content\/uploads\/2026\/03\/12.2-300x154.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/03\/12.2-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/03\/12.2-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/03\/12.2-100x51.png 100w\" sizes=\"auto, (max-width: 551px) 100vw, 551px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":69,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[],"class_list":["post-67793","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67793","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\/69"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=67793"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67793\/revisions"}],"predecessor-version":[{"id":76251,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67793\/revisions\/76251"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67793"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67793"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}