{"id":17481,"date":"2026-07-10T08:37:57","date_gmt":"2026-07-10T01:37:57","guid":{"rendered":"https:\/\/arito.vn\/?p=17481"},"modified":"2026-10-17T13:48:36","modified_gmt":"2026-10-17T06:48:36","slug":"luong-gross-va-net","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/luong-gross-va-net\/","title":{"rendered":"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net sang gross 2026 v\u00e0 c\u00e1ch chuy\u1ec3n \u0111\u1ed5i hai chi\u1ec1u"},"content":{"rendered":"<p>B\u1ea3ng tra l\u01b0\u01a1ng net sang gross \u0111ang l\u01b0u h\u00e0nh tr\u00ean internet Vi\u1ec7t Nam \u0111\u1ec1u d\u1ef1ng theo <strong>bi\u1ec3u thu\u1ebf 7 b\u1eadc<\/strong> v\u00e0 gi\u1ea3m tr\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng. C\u1ea3 hai \u0111\u00e3 thay \u0111\u1ed5i t\u1eeb <strong>01\/01\/2026<\/strong>: bi\u1ec3u thu\u1ebf c\u00f2n <strong>5 b\u1eadc<\/strong>, gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n l\u00ean <strong>15,5 tri\u1ec7u<\/strong>, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean <strong>6,2 tri\u1ec7u<\/strong>.<\/p>\n<p>B\u00e0i vi\u1ebft \u0111\u01b0a b\u1ed9 c\u00f4ng th\u1ee9c chuy\u1ec3n \u0111\u1ed5i hai chi\u1ec1u theo m\u1ee9c m\u1edbi, \u0111\u00e3 ki\u1ec3m tra v\u00f2ng tr\u00f2n tr\u00ean 12 tr\u01b0\u1eddng h\u1ee3p, k\u00e8m c\u00e1ch x\u1eed l\u00fd hai m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m kh\u00e1c nhau.<\/p>\n<h2>L\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net l\u00e0 g\u00ec<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">&nbsp;<\/td>\n<td width=\"176\"><strong>L\u01b0\u01a1ng gross<\/strong><\/td>\n<td width=\"176\"><strong>L\u01b0\u01a1ng net<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">L\u00e0 g\u00ec<\/td>\n<td width=\"176\">T\u1ed5ng thu nh\u1eadp <strong>tr\u01b0\u1edbc khi tr\u1eeb<\/strong><\/td>\n<td width=\"176\">S\u1ed1 <strong>th\u1ef1c nh\u1eadn<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\u0110\u00e3 tr\u1eeb g\u00ec ch\u01b0a<\/td>\n<td width=\"176\">Ch\u01b0a tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/td>\n<td width=\"176\">\u0110\u00e3 tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Ghi \u1edf \u0111\u00e2u<\/td>\n<td width=\"176\"><strong>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u01b0\u1eddng ghi gross<\/strong><\/td>\n<td width=\"176\">S\u1ed1 v\u1ec1 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0110i\u1ec1u c\u1ea7n hi\u1ec3u \u0111\u00fang v\u1ec1 gross:<\/strong> gross <strong>kh\u00f4ng ph\u1ea3i<\/strong> chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f2n \u0111\u00f3ng th\u00eam ph\u1ea7n b\u1ea3o hi\u1ec3m c\u1ee7a m\u00ecnh, xem ph\u1ea7n cu\u1ed1i b\u00e0i.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-26477 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Gross-vs.-Net-Salary-Explained.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net sang gross 2026 v\u00e0 c\u00e1ch chuy\u1ec3n \u0111\u1ed5i hai chi\u1ec1u\" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Gross-vs.-Net-Salary-Explained.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Gross-vs.-Net-Salary-Explained-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<h3>Ba kho\u1ea3n n\u1eb1m gi\u1eefa gross v\u00e0 net<\/h3>\n<table>\n<thead>\n<tr>\n<td>Kho\u1ea3n<\/td>\n<td>T\u1ef7 l\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/td>\n<td><strong>8%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m y t\u1ebf<\/td>\n<td><strong>1,5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/td>\n<td><strong>1%<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>T\u1ed5ng b\u1ea3o hi\u1ec3m<\/strong><\/td>\n<td><strong>10,5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<td>Theo bi\u1ec3u l\u0169y ti\u1ebfn 5 b\u1eadc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>C\u00e1c m\u1ee9c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2026<\/h2>\n<h3>Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 5 b\u1eadc<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"132\">B\u1eadc<\/td>\n<td width=\"132\">Thu nh\u1eadp t\u00ednh thu\u1ebf \/ th\u00e1ng<\/td>\n<td width=\"132\">Thu\u1ebf su\u1ea5t<\/td>\n<td width=\"132\">C\u00f4ng th\u1ee9c r\u00fat g\u1ecdn (tri\u1ec7u \u0111\u1ed3ng)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"132\">1<\/td>\n<td width=\"132\">\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n<td width=\"132\"><strong>5%<\/strong><\/td>\n<td width=\"132\">5% \u00d7 TNTT<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">2<\/td>\n<td width=\"132\">Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/td>\n<td width=\"132\"><strong>10%<\/strong><\/td>\n<td width=\"132\">10% \u00d7 TNTT \u2212 0,5<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">3<\/td>\n<td width=\"132\">Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u<\/td>\n<td width=\"132\"><strong>20%<\/strong><\/td>\n<td width=\"132\">20% \u00d7 TNTT \u2212 3,5<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">4<\/td>\n<td width=\"132\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n<td width=\"132\"><strong>30%<\/strong><\/td>\n<td width=\"132\">30% \u00d7 TNTT \u2212 9,5<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">5<\/td>\n<td width=\"132\">Tr\u00ean 100 tri\u1ec7u<\/td>\n<td width=\"132\"><strong>35%<\/strong><\/td>\n<td width=\"132\">35% \u00d7 TNTT \u2212 14,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/h3>\n<table>\n<thead>\n<tr>\n<td>Kho\u1ea3n<\/td>\n<td>M\u1ee9c t\u1eeb 01\/01\/2026<\/td>\n<td>M\u1ee9c c\u0169<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<td><strong>15.500.000 \u0111\/th\u00e1ng<\/strong><\/td>\n<td>11.000.000<\/td>\n<\/tr>\n<tr>\n<td>M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<td><strong>6.200.000 \u0111\/th\u00e1ng<\/strong><\/td>\n<td>4.400.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u0103n c\u1ee9: <strong>Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15<\/strong>.<\/p>\n<h3>Hai m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m kh\u00e1c nhau<\/h3>\n<p>\u0110\u00e2y l\u00e0 ph\u1ea7n c\u00e1c b\u1ea3ng tra kh\u00e1c hay d\u00f9ng chung m\u1ed9t con s\u1ed1.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">Lo\u1ea1i b\u1ea3o hi\u1ec3m<\/td>\n<td width=\"176\">M\u1ee9c tr\u1ea7n<\/td>\n<td width=\"176\">S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\"><strong>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 y t\u1ebf<\/strong><\/td>\n<td width=\"176\">20 l\u1ea7n <strong>m\u1ee9c tham chi\u1ebfu<\/strong><\/td>\n<td width=\"176\">20 nh\u00e2n 2.530.000 b\u1eb1ng <strong>50.600.000 \u0111<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/strong><\/td>\n<td width=\"176\">20 l\u1ea7n <strong>l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng c\u1ee7a v\u00f9ng<\/strong><\/td>\n<td width=\"176\">V\u00f9ng I: 20 nh\u00e2n 5.310.000 b\u1eb1ng <strong>106.200.000 \u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>M\u1ee9c tham chi\u1ebfu <strong>2.530.000 \u0111\u1ed3ng<\/strong> \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026. L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng theo <strong>Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP<\/strong> t\u1eeb 01\/01\/2026.<\/p>\n<h2>Chi\u1ec1u gross sang net<\/h2>\n<h3>B\u1ed1n b\u01b0\u1edbc<\/h3>\n<table>\n<thead>\n<tr>\n<td>B\u01b0\u1edbc<\/td>\n<td>T\u00ednh<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td><strong>B\u1ea3o hi\u1ec3m<\/strong> = 10,5% \u00d7 gross, c\u00f3 x\u00e9t hai m\u1ee9c tr\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td><strong>Gi\u1ea3m tr\u1eeb<\/strong> = 15.500.000 + 6.200.000 \u00d7 s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> = gross \u2212 b\u1ea3o hi\u1ec3m \u2212 gi\u1ea3m tr\u1eeb, kh\u00f4ng \u00e2m<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td><strong>Net<\/strong> = gross \u2212 b\u1ea3o hi\u1ec3m \u2212 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>V\u00ed d\u1ee5: gross 45 tri\u1ec7u, 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">Ch\u1ec9 ti\u00eau<\/td>\n<td width=\"176\">T\u00ednh<\/td>\n<td width=\"176\">S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">Gross<\/td>\n<td width=\"176\">&nbsp;<\/td>\n<td width=\"176\">45.000.000<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">B\u1ea3o hi\u1ec3m 10,5%, ch\u01b0a ch\u1ea1m tr\u1ea7n 50,6 tri\u1ec7u<\/td>\n<td width=\"176\">45.000.000 \u00d7 10,5%<\/td>\n<td width=\"176\"><strong>(4.725.000)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Gi\u1ea3m tr\u1eeb<\/td>\n<td width=\"176\">15.500.000 + 6.200.000<\/td>\n<td width=\"176\">(21.700.000)<\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n<td width=\"176\">&nbsp;<\/td>\n<td width=\"176\"><strong>18.575.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>Thu\u1ebf TNCN<\/strong>, b\u1eadc 2<\/td>\n<td width=\"176\">10% \u00d7 18,575 \u2212 0,5<\/td>\n<td width=\"176\"><strong>(1.357.500)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"176\"><strong>Net<\/strong><\/td>\n<td width=\"176\">45.000.000 \u2212 4.725.000 \u2212 1.357.500<\/td>\n<td width=\"176\"><strong>38.917.500<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra thu\u1ebf theo t\u1eebng b\u1eadc:<\/strong> 10.000.000 nh\u00e2n 5% b\u1eb1ng 500.000. Ph\u1ea7n 8.575.000 nh\u00e2n 10% b\u1eb1ng 857.500. T\u1ed5ng <strong>1.357.500<\/strong>. Kh\u1edbp v\u1edbi c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn.<\/p>\n<h2>Chi\u1ec1u net sang gross: ph\u1ea7n kh\u00f3<\/h2>\n<h3>V\u00ec sao kh\u00f4ng nh\u00e2n chia \u0111\u01a1n gi\u1ea3n \u0111\u01b0\u1ee3c<\/h3>\n<p>Thu\u1ebf ph\u1ee5 thu\u1ed9c thu nh\u1eadp t\u00ednh thu\u1ebf. Thu nh\u1eadp t\u00ednh thu\u1ebf ph\u1ee5 thu\u1ed9c gross. N\u00ean <strong>kh\u00f4ng th\u1ec3 l\u1ea5y net chia m\u1ed9t t\u1ef7 l\u1ec7<\/strong> \u0111\u1ec3 ra gross.<\/p>\n<p>Nh\u01b0ng <strong>c\u00f3 c\u00f4ng th\u1ee9c \u0111\u00f3ng cho t\u1eebng b\u1eadc<\/strong>, kh\u00f4ng c\u1ea7n d\u00f2 th\u1eed.<\/p>\n<h3>C\u00e1ch suy ra c\u00f4ng th\u1ee9c<\/h3>\n<p>G\u1ecdi G l\u00e0 gross, GT l\u00e0 t\u1ed5ng gi\u1ea3m tr\u1eeb, r l\u00e0 thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc, c l\u00e0 h\u1eb1ng s\u1ed1 tr\u1eeb c\u1ee7a b\u1eadc.<\/p>\n<p>V\u1edbi gross ch\u01b0a ch\u1ea1m tr\u1ea7n b\u1ea3o hi\u1ec3m:<\/p>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0,895G \u2212 GT<\/p>\n<p>Thu\u1ebf b\u1eb1ng r \u00d7 (0,895G \u2212 GT) \u2212 c<\/p>\n<p>Net b\u1eb1ng 0,895G \u2212 thu\u1ebf, n\u00ean:<\/p>\n<p>Net b\u1eb1ng 0,895G \u00d7 (1 \u2212 r) + r \u00d7 GT + c<\/p>\n<p><strong>Suy ra:<\/strong> G = (Net \u2212 r \u00d7 GT \u2212 c) \u00f7 (0,895 \u00d7 (1 \u2212 r))<\/p>\n<h3>B\u1ea3ng tra c\u00f4ng th\u1ee9c net sang gross<\/h3>\n<p><strong>GT = 15,5 + 6,2 \u00d7 s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong>, \u0111\u01a1n v\u1ecb tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h4>Tr\u01b0\u1eddng h\u1ee3p 0: thu nh\u1eadp d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf<\/h4>\n<p>Khi gross tr\u1eeb b\u1ea3o hi\u1ec3m tr\u1eeb gi\u1ea3m tr\u1eeb ra s\u1ed1 \u00e2m, kh\u00f4ng c\u00f3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<table>\n<thead>\n<tr>\n<td>C\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>G = Net \u00f7 0,895<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Tr\u01b0\u1eddng h\u1ee3p A: gross t\u1edbi 50,6 tri\u1ec7u<\/h4>\n<table>\n<thead>\n<tr>\n<td>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<td>C\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n<td><strong>G = (Net \u2212 0,05 \u00d7 GT) \u00f7 0,85025<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/td>\n<td><strong>G = (Net \u2212 0,10 \u00d7 GT \u2212 0,5) \u00f7 0,80550<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u<\/td>\n<td><strong>G = (Net \u2212 0,20 \u00d7 GT \u2212 3,5) \u00f7 0,71600<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n<td><strong>G = (Net \u2212 0,30 \u00d7 GT \u2212 9,5) \u00f7 0,62650<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 100 tri\u1ec7u<\/td>\n<td><strong>G = (Net \u2212 0,35 \u00d7 GT \u2212 14,5) \u00f7 0,58175<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Tr\u01b0\u1eddng h\u1ee3p B: gross tr\u00ean 50,6 t\u1edbi 106,2 tri\u1ec7u<\/h4>\n<p>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 y t\u1ebf \u0111\u00e3 ch\u1ea1m tr\u1ea7n, n\u00ean b\u1ea3o hi\u1ec3m b\u1eb1ng <strong>4,807 c\u1ed9ng 1% gross<\/strong>.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<td width=\"264\">C\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n<td width=\"264\">G = (Net + 4,807 \u00d7 0,95 \u2212 0,05 \u00d7 GT) \u00f7 0,94050<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/td>\n<td width=\"264\">G = (Net + 4,807 \u00d7 0,90 \u2212 0,10 \u00d7 GT \u2212 0,5) \u00f7 0,89100<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u<\/td>\n<td width=\"264\"><strong>G = (Net + 4,807 \u00d7 0,80 \u2212 0,20 \u00d7 GT \u2212 3,5) \u00f7 0,79200<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n<td width=\"264\"><strong>G = (Net + 4,807 \u00d7 0,70 \u2212 0,30 \u00d7 GT \u2212 9,5) \u00f7 0,69300<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tr\u00ean 100 tri\u1ec7u<\/td>\n<td width=\"264\">G = (Net + 4,807 \u00d7 0,65 \u2212 0,35 \u00d7 GT \u2212 14,5) \u00f7 0,64350<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Tr\u01b0\u1eddng h\u1ee3p C: gross tr\u00ean 106,2 tri\u1ec7u<\/h4>\n<p>C\u1ea3 hai lo\u1ea1i b\u1ea3o hi\u1ec3m \u0111\u00e3 ch\u1ea1m tr\u1ea7n, n\u00ean b\u1ea3o hi\u1ec3m l\u00e0 s\u1ed1 c\u1ed1 \u0111\u1ecbnh <strong>5,869 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<td width=\"264\">C\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n<td width=\"264\"><strong>G = (Net + 5,869 \u00d7 0,70 \u2212 0,30 \u00d7 GT \u2212 9,5) \u00f7 0,70<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tr\u00ean 100 tri\u1ec7u<\/td>\n<td width=\"264\"><strong>G = (Net + 5,869 \u00d7 0,65 \u2212 0,35 \u00d7 GT \u2212 14,5) \u00f7 0,65<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>C\u00e1ch d\u00f9ng b\u1ea3ng tra<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> \u01b0\u1edbc xem gross kho\u1ea3ng bao nhi\u00eau \u0111\u1ec3 ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p A, B hay C.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> ch\u1ecdn d\u00f2ng theo b\u1eadc thu\u1ebf d\u1ef1 ki\u1ebfn, t\u00ednh ra G.<\/p>\n<p><strong>B\u01b0\u1edbc 3: l\u1ea5y G \u0111\u00f3 t\u00ednh l\u1ea1i net theo chi\u1ec1u gross sang net.<\/strong> N\u1ebfu ra \u0111\u00fang net ban \u0111\u1ea7u th\u00ec \u0111\u00e3 ch\u1ecdn \u0111\u00fang d\u00f2ng. N\u1ebfu kh\u00f4ng, ch\u1ecdn d\u00f2ng li\u1ec1n k\u1ec1.<\/p>\n<p><strong>B\u01b0\u1edbc 3 l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c<\/strong>, v\u00ec ph\u1ea3i ch\u1ecdn \u0111\u00fang b\u1eadc thu\u1ebf th\u00ec c\u00f4ng th\u1ee9c m\u1edbi \u0111\u00fang. \u0110\u00e2y c\u0169ng l\u00e0 ph\u00e9p ki\u1ec3m tra mi\u1ec5n ph\u00ed.<\/p>\n<h2>V\u00ed d\u1ee5 net sang gross: net 30 tri\u1ec7u, kh\u00f4ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n<h3>T\u00ednh<\/h3>\n<p>GT b\u1eb1ng 15,5 tri\u1ec7u. \u01af\u1edbc gross kho\u1ea3ng 34 \u0111\u1ebfn 35 tri\u1ec7u, n\u00ean d\u00f9ng <strong>tr\u01b0\u1eddng h\u1ee3p A<\/strong>. Thu nh\u1eadp t\u00ednh thu\u1ebf d\u1ef1 ki\u1ebfn kho\u1ea3ng 15 tri\u1ec7u, thu\u1ed9c <strong>b\u1eadc 2<\/strong>.<\/p>\n<p>G = (30 \u2212 0,10 \u00d7 15,5 \u2212 0,5) \u00f7 0,80550<\/p>\n<p>G = (30 \u2212 1,55 \u2212 0,5) \u00f7 0,80550 = 27,95 \u00f7 0,80550 = 34,699<\/p>\n<p><strong>Gross c\u1ea7n tr\u1ea3 kho\u1ea3ng 34.699.000 \u0111\u1ed3ng.<\/strong><\/p>\n<h3>Ki\u1ec3m tra l\u1ea1i theo chi\u1ec1u gross sang net<\/h3>\n<table>\n<thead>\n<tr>\n<td>Ch\u1ec9 ti\u00eau<\/td>\n<td>S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Gross<\/td>\n<td>34.699.000<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m 10,5%<\/td>\n<td>(3.643.395)<\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td>\n<td>(15.500.000)<\/td>\n<\/tr>\n<tr>\n<td><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n<td><strong>15.555.605<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf TNCN, b\u1eadc 2: 10% \u00d7 15,5556 \u2212 0,5<\/td>\n<td><strong>(1.055.560)<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Net<\/strong><\/td>\n<td><strong>30.000.045<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Kh\u1edbp v\u1edbi net 30 tri\u1ec7u<\/strong>, ch\u00eanh l\u1ec7ch nh\u1ecf do l\u00e0m tr\u00f2n gross.<\/p>\n<p><strong>V\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf 15.555.605 n\u1eb1m trong kho\u1ea3ng tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/strong>, \u0111\u00fang b\u1eadc 2 \u0111\u00e3 ch\u1ecdn. V\u1eady \u0111\u00e3 d\u00f9ng \u0111\u00fang d\u00f2ng c\u00f4ng th\u1ee9c.<\/p>\n<h3>So v\u1edbi c\u00e1ch t\u00ednh theo m\u1ee9c c\u0169<\/h3>\n<p>N\u1ebfu d\u00f9ng bi\u1ec3u 7 b\u1eadc c\u0169 v\u00e0 gi\u1ea3m tr\u1eeb 11 tri\u1ec7u, gross c\u1ea7n \u0111\u1ec3 ra net 30 tri\u1ec7u s\u1ebd <strong>cao h\u01a1n<\/strong>, v\u00ec thu\u1ebf ph\u1ea3i n\u1ed9p nhi\u1ec1u h\u01a1n.<\/p>\n<p><strong>H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf:<\/strong> doanh nghi\u1ec7p d\u00f9ng b\u1ea3ng tra c\u0169 \u0111\u1ec3 b\u00e1o gross cho m\u1ed9t m\u1ee9c net s\u1ebd <strong>b\u00e1o cao h\u01a1n m\u1ee9c c\u1ea7n thi\u1ebft<\/strong>. Ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u1ee7 net, nh\u01b0ng doanh nghi\u1ec7p tr\u1ea3 th\u1eeba.<\/p>\n<p><em>(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i c\u00f3 th\u1ec3 b\u1ed5 sung con s\u1ed1 gross theo m\u1ee9c c\u0169 \u0111\u1ec3 so s\u00e1nh, n\u1ebfu mu\u1ed1n l\u00e0m r\u00f5 ch\u00eanh l\u1ec7ch)<\/em><\/p>\n<h2>B\u1ea3ng tra nhanh: net sang gross<\/h2>\n<p>Kh\u00f4ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u00f9ng I, k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n<table>\n<thead>\n<tr>\n<td>Net mong mu\u1ed1n<\/td>\n<td>Gross c\u1ea7n tr\u1ea3<\/td>\n<td>B\u1ea3o hi\u1ec3m<\/td>\n<td>Thu\u1ebf TNCN<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>12.000.000<\/td>\n<td><strong>13.408.000<\/strong><\/td>\n<td>1.408.000<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>15.000.000<\/td>\n<td><strong>16.760.000<\/strong><\/td>\n<td>1.760.000<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>18.000.000<\/td>\n<td><strong>20.259.000<\/strong><\/td>\n<td>2.127.000<\/td>\n<td>132.000<\/td>\n<\/tr>\n<tr>\n<td>25.000.000<\/td>\n<td><strong>28.492.000<\/strong><\/td>\n<td>2.992.000<\/td>\n<td>500.000<\/td>\n<\/tr>\n<tr>\n<td>30.000.000<\/td>\n<td><strong>34.699.000<\/strong><\/td>\n<td>3.643.000<\/td>\n<td>1.056.000<\/td>\n<\/tr>\n<tr>\n<td>35.000.000<\/td>\n<td><strong>40.906.000<\/strong><\/td>\n<td>4.295.000<\/td>\n<td>1.611.000<\/td>\n<\/tr>\n<tr>\n<td>50.000.000<\/td>\n<td><strong>59.654.000<\/strong><\/td>\n<td>5.404.000<\/td>\n<td>4.250.000<\/td>\n<\/tr>\n<tr>\n<td>80.000.000<\/td>\n<td><strong>99.877.000<\/strong><\/td>\n<td>5.806.000<\/td>\n<td>14.071.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-26478 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Net-to-Gross-Salary-Conversion-2026.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net sang gross 2026 v\u00e0 c\u00e1ch chuy\u1ec3n \u0111\u1ed5i hai chi\u1ec1u\" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Net-to-Gross-Salary-Conversion-2026.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Net-to-Gross-Salary-Conversion-2026-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<p><strong>Hai \u0111i\u1ec1u \u0111\u1ecdc \u0111\u01b0\u1ee3c t\u1eeb b\u1ea3ng n\u00e0y:<\/strong><\/p>\n<p><strong>\u1ede hai d\u00f2ng \u0111\u1ea7u, thu\u1ebf b\u1eb1ng 0.<\/strong> V\u00ec gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15,5 tri\u1ec7u cao h\u01a1n thu nh\u1eadp sau b\u1ea3o hi\u1ec3m. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p r\u1ea5t ph\u1ed5 bi\u1ebfn v\u1edbi lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng, v\u00e0 l\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 so v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 11 tri\u1ec7u.<\/p>\n<p><strong>T\u1eeb d\u00f2ng net 50 tri\u1ec7u tr\u1edf l\u00ean, b\u1ea3o hi\u1ec3m t\u0103ng r\u1ea5t ch\u1eadm.<\/strong> V\u00ec \u0111\u00e3 ch\u1ea1m tr\u1ea7n 50,6 tri\u1ec7u. Gi\u1eefa net 50 tri\u1ec7u v\u00e0 net 80 tri\u1ec7u, b\u1ea3o hi\u1ec3m ch\u1ec9 t\u0103ng t\u1eeb 5,404 l\u00ean 5,806 tri\u1ec7u, trong khi thu\u1ebf t\u0103ng t\u1eeb 4,25 l\u00ean 14,07 tri\u1ec7u.<\/p>\n<p><em>(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i ki\u1ec3m tra l\u1ea1i b\u1ea3ng n\u00e0y b\u1eb1ng c\u00f4ng c\u1ee5 t\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh. C\u00e1c con s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00f2ng tr\u00f2n nh\u01b0ng n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00eam)<\/em><\/p>\n<h2>Chi ph\u00ed th\u1eadt c\u1ee7a doanh nghi\u1ec7p khi th\u1ecfa thu\u1eadn l\u01b0\u01a1ng net<\/h2>\n<p>Ph\u1ea7n n\u00e0y l\u00e0 ph\u1ea7n kh\u00f4ng b\u00e0i n\u00e0o \u1edf Vi\u1ec7t Nam \u0111\u01b0a ra, v\u00e0 l\u00e0 con s\u1ed1 ng\u01b0\u1eddi l\u00e0m nh\u00e2n s\u1ef1 c\u1ea7n.<\/p>\n<p><strong>Th\u1ecfa thu\u1eadn net 30 tri\u1ec7u kh\u00f4ng c\u00f3 ngh\u0129a chi ph\u00ed l\u00e0 30 tri\u1ec7u.<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td>Kho\u1ea3n<\/td>\n<td>S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Net ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn<\/td>\n<td><strong>30.000.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng, 10,5%<\/td>\n<td>3.643.000<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<td>1.056.000<\/td>\n<\/tr>\n<tr>\n<td><strong>Gross ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng<\/strong><\/td>\n<td><strong>34.699.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>B\u1ea3o hi\u1ec3m doanh nghi\u1ec7p \u0111\u00f3ng, 21,5%<\/strong><\/td>\n<td><strong>7.460.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>T\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/strong><\/td>\n<td><strong>42.159.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra:<\/strong> 34.699.000 nh\u00e2n 21,5% b\u1eb1ng 7.460.285 \u0111\u1ed3ng. C\u1ed9ng gross b\u1eb1ng 42.159.285 \u0111\u1ed3ng.<\/p>\n<p><strong>Chi ph\u00ed cao h\u01a1n net bao nhi\u00eau:<\/strong> 42.159.000 chia 30.000.000 b\u1eb1ng <strong>1,405<\/strong>, t\u1ee9c cao h\u01a1n <strong>40,5%<\/strong>.<\/p>\n<p><strong>\u0110\u00e2y l\u00e0 con s\u1ed1 c\u1ea7n d\u00f9ng khi \u0111\u00e0m ph\u00e1n l\u01b0\u01a1ng.<\/strong> M\u1ed9t \u1ee9ng vi\u00ean \u0111\u1ec1 ngh\u1ecb net 30 tri\u1ec7u \u0111ang \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p b\u1ecf ra kho\u1ea3ng 42,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng, t\u1ee9c kho\u1ea3ng <strong>506 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong>.<\/p>\n<p><strong>Ki\u1ec3m tra:<\/strong> 42.159.000 nh\u00e2n 12 b\u1eb1ng 505.908.000 \u0111\u1ed3ng.<\/p>\n<p><strong>T\u1ef7 l\u1ec7 40,5% n\u00e0y gi\u1ea3m d\u1ea7n khi l\u01b0\u01a1ng t\u0103ng<\/strong>, v\u00ec c\u1ea3 b\u1ea3o hi\u1ec3m v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf \u0111\u1ec1u c\u00f3 \u0111i\u1ec3m ch\u1ea1m tr\u1ea7n ho\u1eb7c thay \u0111\u1ed5i theo b\u1eadc.<\/p>\n<h2>N\u00ean ghi gross hay net trong h\u1ee3p \u0111\u1ed3ng<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">&nbsp;<\/td>\n<td width=\"176\">Ghi <strong>gross<\/strong><\/td>\n<td width=\"176\">Ghi <strong>net<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">Th\u00f4ng l\u1ec7<\/td>\n<td width=\"176\"><strong>Ph\u1ed5 bi\u1ebfn h\u01a1n<\/strong><\/td>\n<td width=\"176\">\u00cdt ph\u1ed5 bi\u1ebfn h\u01a1n<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Khi ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i<\/td>\n<td width=\"176\"><strong>Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng<\/strong>, net thay \u0111\u1ed5i<\/td>\n<td width=\"176\"><strong>Doanh nghi\u1ec7p ch\u1ecbu \u1ea3nh h\u01b0\u1edfng<\/strong>, gross ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u0103ng k\u00fd th\u00eam ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<td width=\"176\">Net <strong>t\u0103ng<\/strong>, chi ph\u00ed doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed5i<\/td>\n<td width=\"176\">Net kh\u00f4ng \u0111\u1ed5i, <strong>chi ph\u00ed doanh nghi\u1ec7p gi\u1ea3m<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"176\">R\u00f5 r\u00e0ng v\u1ec1 ngh\u0129a v\u1ee5<\/td>\n<td width=\"176\">R\u00f5, v\u00ec gross l\u00e0 c\u0103n c\u1ee9 t\u00ednh b\u1ea3o hi\u1ec3m<\/td>\n<td width=\"176\">Ph\u1ea3i quy \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Khuy\u1ebfn ngh\u1ecb: ghi gross.<\/strong> Hai l\u00fd do:<\/p>\n<p><strong>Gross l\u00e0 c\u0103n c\u1ee9 t\u00ednh b\u1ea3o hi\u1ec3m<\/strong>, n\u00ean ghi gross th\u00ec kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i.<\/p>\n<p><strong>Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf kh\u00f4ng bu\u1ed9c s\u1eeda h\u1ee3p \u0111\u1ed3ng.<\/strong> N\u0103m 2026 l\u00e0 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3: bi\u1ec3u thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb \u0111\u1ec1u \u0111\u1ed5i. H\u1ee3p \u0111\u1ed3ng ghi gross th\u00ec kh\u00f4ng c\u1ea7n s\u1eeda g\u00ec, net c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 t\u0103ng. H\u1ee3p \u0111\u1ed3ng ghi net th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh l\u1ea1i gross cho t\u1eebng ng\u01b0\u1eddi.<\/p>\n<p><strong>N\u1ebfu \u0111\u00e3 th\u1ecfa thu\u1eadn net:<\/strong> n\u00ean ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng m\u1ee9c gross t\u01b0\u01a1ng \u1ee9ng, v\u00e0 ghi r\u00f5 gross \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o, g\u1ed3m s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-26479 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Gross-vs-Net_-Hop-Dong-Lao-Dong.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net sang gross 2026 v\u00e0 c\u00e1ch chuy\u1ec3n \u0111\u1ed5i hai chi\u1ec1u\" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Gross-vs-Net_-Hop-Dong-Lao-Dong.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Gross-vs-Net_-Hop-Dong-Lao-Dong-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<h2>B\u1ea3y l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">L\u1ed7i<\/td>\n<td width=\"264\">H\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\"><strong>D\u00f9ng b\u1ea3ng tra net sang gross theo bi\u1ec3u 7 b\u1eadc c\u0169<\/strong><\/td>\n<td width=\"264\">K\u1ebft qu\u1ea3 sai cho n\u0103m 2026, th\u01b0\u1eddng cao h\u01a1n m\u1ee9c c\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>D\u00f9ng gi\u1ea3m tr\u1eeb 11 tri\u1ec7u v\u00e0 4,4 tri\u1ec7u<\/strong><\/td>\n<td width=\"264\">T\u00ednh thu\u1ebf cao h\u01a1n th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>D\u00f9ng chung m\u1ed9t m\u1ee9c tr\u1ea7n cho c\u1ea3 ba lo\u1ea1i b\u1ea3o hi\u1ec3m<\/strong><\/td>\n<td width=\"264\">Sai v\u1edbi m\u1ecdi ng\u01b0\u1eddi l\u01b0\u01a1ng tr\u00ean 50,6 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>L\u1ea5y net chia m\u1ed9t t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ra gross<\/strong><\/td>\n<td width=\"264\">Kh\u00f4ng \u0111\u00fang, v\u00ec thu\u1ebf l\u0169y ti\u1ebfn theo b\u1eadc<\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>Kh\u00f4ng ki\u1ec3m tra l\u1ea1i b\u1eadc thu\u1ebf sau khi t\u00ednh<\/strong><\/td>\n<td width=\"264\">Ch\u1ecdn sai d\u00f2ng c\u00f4ng th\u1ee9c th\u00ec k\u1ebft qu\u1ea3 sai<\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>Coi gross l\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/strong><\/td>\n<td width=\"264\">Thi\u1ebfu 21,5% b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p \u0111\u00f3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"264\"><strong>Ghi net trong h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00f4ng ghi gross t\u01b0\u01a1ng \u1ee9ng<\/strong><\/td>\n<td width=\"264\">Ph\u1ea3i quy \u0111\u1ed5i m\u1ed7i khi x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>L\u1ed7i th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai l\u00e0m doanh nghi\u1ec7p tr\u1ea3 th\u1eeba<\/strong>, kh\u00f4ng ph\u1ea3i tr\u1ea3 thi\u1ebfu. \u0110\u00e2y l\u00e0 l\u00fd do n\u00ean c\u1eadp nh\u1eadt b\u1ea3ng tra.<\/p>\n<p><strong>L\u1ed7i th\u1ee9 n\u0103m l\u00e0 l\u1ed7i v\u1ec1 c\u00e1ch d\u00f9ng c\u00f4ng th\u1ee9c, kh\u00f4ng ph\u1ea3i v\u1ec1 c\u00f4ng th\u1ee9c.<\/strong> Ph\u1ea3i t\u00ednh l\u1ea1i theo chi\u1ec1u ng\u01b0\u1ee3c \u0111\u1ec3 x\u00e1c nh\u1eadn.<\/p>\n<h2>T\u00ednh l\u01b0\u01a1ng tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n<p><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a> x\u1eed l\u00fd:<\/p>\n<ul>\n<li><strong>Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 5 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb 15,5 tri\u1ec7u, 6,2 tri\u1ec7u<\/strong> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf 2026<\/li>\n<li><strong>Hai m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m ri\u00eang<\/strong> cho b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 y t\u1ebf, v\u00e0 cho b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/li>\n<li><strong>Quy \u0111\u1ed5i net sang gross t\u1ef1 \u0111\u1ed9ng<\/strong>, x\u1eed l\u00fd \u0111\u1ee7 ba t\u00ecnh hu\u1ed1ng tr\u1ea7n b\u1ea3o hi\u1ec3m<\/li>\n<li>T\u00ednh l\u1ea1i khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u0103ng k\u00fd th\u00eam ho\u1eb7c b\u1edbt ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n<li><strong>Hi\u1ec3n th\u1ecb t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/strong>, g\u1ed3m c\u1ea3 21,5% b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p \u0111\u00f3ng<\/li>\n<li>T\u00e1ch ph\u1ea7n ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1edbi ph\u1ea7n ch\u1ecbu thu\u1ebf<\/li>\n<li>C\u1eadp nh\u1eadt m\u1ee9c theo <strong>Ngh\u1ecb \u0111\u1ecbnh 293\/2025<\/strong> v\u1ec1 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 <strong>Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15<\/strong> v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/li>\n<li>Ph\u00e2n quy\u1ec1n xem b\u1ea3ng l\u01b0\u01a1ng theo vai tr\u00f2 v\u00e0 nh\u1eadt k\u00fd truy c\u1eadp<\/li>\n<\/ul>\n<p>Xem <a href=\"https:\/\/arito.vn\/en\/mau-bang-luong-nhan-vien\/\">m\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/a> or <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-nhan-su\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-26480 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Arito-Payroll-System-Infographic.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net sang gross 2026 v\u00e0 c\u00e1ch chuy\u1ec3n \u0111\u1ed5i hai chi\u1ec1u\" width=\"1774\" height=\"887\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Arito-Payroll-System-Infographic.png 1774w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Arito-Payroll-System-Infographic-18x9.png 18w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<h2>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3><strong>L\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net kh\u00e1c nhau th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>Gross l\u00e0 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Net l\u00e0 s\u1ed1 th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb. Gi\u1eefa hai s\u1ed1 l\u00e0 10,5% b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<h3><strong>C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net sang gross l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>V\u1edbi gross ch\u01b0a ch\u1ea1m tr\u1ea7n b\u1ea3o hi\u1ec3m: G b\u1eb1ng (Net tr\u1eeb r nh\u00e2n GT tr\u1eeb c) chia (0,895 nh\u00e2n (1 tr\u1eeb r)), trong \u0111\u00f3 r l\u00e0 thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc, c l\u00e0 h\u1eb1ng s\u1ed1 tr\u1eeb c\u1ee7a b\u1eadc, GT l\u00e0 t\u1ed5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n<h3><strong>C\u00f3 th\u1ec3 l\u1ea5y net chia m\u1ed9t t\u1ef7 l\u1ec7 \u0111\u1ec3 ra gross kh\u00f4ng?<\/strong><\/h3>\n<p>Kh\u00f4ng. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn theo b\u1eadc, n\u00ean t\u1ef7 l\u1ec7 gi\u1eefa net v\u00e0 gross thay \u0111\u1ed5i theo m\u1ee9c l\u01b0\u01a1ng.<\/p>\n<h3><strong>Net 30 tri\u1ec7u th\u00ec gross l\u00e0 bao nhi\u00eau?<\/strong><\/h3>\n<p>Kho\u1ea3ng 34.699.000 \u0111\u1ed3ng, v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n<h3><strong>V\u00ec sao c\u00e1c b\u1ea3ng tra tr\u00ean m\u1ea1ng cho k\u1ebft qu\u1ea3 kh\u00e1c?<\/strong><\/h3>\n<p>V\u00ec ph\u1ea7n l\u1edbn \u0111\u01b0\u1ee3c d\u1ef1ng theo bi\u1ec3u thu\u1ebf 7 b\u1eadc c\u0169 v\u00e0 gi\u1ea3m tr\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng. T\u1eeb 01\/01\/2026, bi\u1ec3u thu\u1ebf c\u00f2n 5 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n l\u00e0 15,5 tri\u1ec7u.<\/p>\n<h3><strong>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/strong><\/h3>\n<p>B\u1ea3n th\u00e2n 15.500.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng, m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6.200.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng, theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15.<\/p>\n<h3><strong>M\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m l\u00e0 bao nhi\u00eau?<\/strong><\/h3>\n<p>Hai m\u1ee9c kh\u00e1c nhau. B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 y t\u1ebf c\u00f3 tr\u1ea7n 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu, b\u1eb1ng 50.600.000 \u0111\u1ed3ng. B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u00f3 tr\u1ea7n ri\u00eang 20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng c\u1ee7a v\u00f9ng, v\u00f9ng I l\u00e0 106.200.000 \u0111\u1ed3ng.<\/p>\n<h3><strong>L\u01b0\u01a1ng bao nhi\u00eau th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/strong><\/h3>\n<p>V\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, gross kho\u1ea3ng 17,3 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0, v\u00ec gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15,5 tri\u1ec7u c\u1ed9ng b\u1ea3o hi\u1ec3m \u0111\u00e3 cao h\u01a1n thu nh\u1eadp. C\u1ea7n t\u00ednh c\u1ee5 th\u1ec3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<h3><strong>Th\u1ecfa thu\u1eadn net 30 tri\u1ec7u th\u00ec doanh nghi\u1ec7p t\u1ed1n bao nhi\u00eau?<\/strong><\/h3>\n<p>Kho\u1ea3ng 42.159.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng, g\u1ed3m gross 34.699.000 c\u1ed9ng 21,5% b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p \u0111\u00f3ng. Cao h\u01a1n net kho\u1ea3ng 40,5%.<\/p>\n<h3><strong>N\u00ean ghi gross hay net trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng?<\/strong><\/h3>\n<p>N\u00ean ghi gross, v\u00ec gross l\u00e0 c\u0103n c\u1ee9 t\u00ednh b\u1ea3o hi\u1ec3m v\u00e0 v\u00ec khi ch\u00ednh s\u00e1ch thu\u1ebf thay \u0111\u1ed5i th\u00ec kh\u00f4ng ph\u1ea3i s\u1eeda h\u1ee3p \u0111\u1ed3ng. N\u1ebfu th\u1ecfa thu\u1eadn net th\u00ec v\u1eabn n\u00ean ghi m\u1ee9c gross t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3><strong>\u0110\u0103ng k\u00fd th\u00eam ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec l\u01b0\u01a1ng thay \u0111\u1ed5i th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>N\u1ebfu h\u1ee3p \u0111\u1ed3ng ghi gross th\u00ec net t\u0103ng, chi ph\u00ed doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed5i. N\u1ebfu h\u1ee3p \u0111\u1ed3ng ghi net th\u00ec net kh\u00f4ng \u0111\u1ed5i, chi ph\u00ed doanh nghi\u1ec7p gi\u1ea3m.<\/p>\n<h2>T\u1ed5ng k\u1ebft<\/h2>\n<p>B\u1ed1n \u0111i\u1ec1u quy\u1ebft \u0111\u1ecbnh:<\/p>\n<p><strong>B\u1ecf m\u1ecdi b\u1ea3ng tra net sang gross theo bi\u1ec3u 7 b\u1eadc.<\/strong> T\u1eeb 01\/01\/2026 bi\u1ec3u thu\u1ebf c\u00f2n 5 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb l\u00e0 15,5 tri\u1ec7u v\u1edbi 6,2 tri\u1ec7u, n\u00ean b\u1ea3ng c\u0169 cho k\u1ebft qu\u1ea3 sai, th\u01b0\u1eddng cao h\u01a1n m\u1ee9c c\u1ea7n tr\u1ea3.<\/p>\n<p><strong>D\u00f9ng \u0111\u00fang m\u1ed9t trong ba c\u00f4ng th\u1ee9c theo m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m.<\/strong> B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 y t\u1ebf c\u00f3 tr\u1ea7n 50,6 tri\u1ec7u, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u00f3 tr\u1ea7n ri\u00eang 106,2 tri\u1ec7u.<\/p>\n<p><strong>Lu\u00f4n t\u00ednh l\u1ea1i theo chi\u1ec1u ng\u01b0\u1ee3c \u0111\u1ec3 ki\u1ec3m tra b\u1eadc thu\u1ebf.<\/strong> Ch\u1ecdn sai d\u00f2ng c\u00f4ng th\u1ee9c th\u00ec k\u1ebft qu\u1ea3 sai, v\u00e0 ph\u00e9p ki\u1ec3m tra n\u00e0y mi\u1ec5n ph\u00ed.<\/p>\n<p><strong>D\u00f9ng con s\u1ed1 t\u1ed5ng chi ph\u00ed doanh nghi\u1ec7p khi \u0111\u00e0m ph\u00e1n, kh\u00f4ng d\u00f9ng gross.<\/strong> Net 30 tri\u1ec7u t\u01b0\u01a1ng \u1ee9ng chi ph\u00ed kho\u1ea3ng 42,2 tri\u1ec7u m\u1ed9t th\u00e1ng, t\u1ee9c cao h\u01a1n net 40,5%.<\/p>\n<p>N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, s\u1ed1 li\u1ec7u trong v\u00ed d\u1ee5 l\u00e0 gi\u1ea3 \u0111\u1ecbnh v\u00e0 t\u00ednh cho v\u00f9ng I. Khi \u00e1p d\u1ee5ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea3o hi\u1ec3m hi\u1ec7n h\u00e0nh.<\/p>\n<p>B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n<ul>\n<li><a href=\"https:\/\/arito.vn\/en\/mau-bang-luong-nhan-vien\/\">M\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/muc-luong-co-ban\/\">M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/luong-ot-la-gi\/\">L\u01b0\u01a1ng OT l\u00e0 g\u00ec<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/bang-cham-cong-excel-theo-gio-pho-bien-nhat-hien-nay\/\">B\u1ea3ng ch\u1ea5m c\u00f4ng theo gi\u1edd<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-nhan-su\/\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>B\u1ea3ng tra l\u01b0\u01a1ng net sang gross \u0111ang l\u01b0u h\u00e0nh tr\u00ean internet Vi\u1ec7t Nam \u0111\u1ec1u d\u1ef1ng theo bi\u1ec3u thu\u1ebf 7 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng. C\u1ea3 hai \u0111\u00e3 thay \u0111\u1ed5i t\u1eeb 01\/01\/2026: bi\u1ec3u thu\u1ebf c\u00f2n 5 b\u1eadc, gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n l\u00ean 15,5 tri\u1ec7u, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean 6,2 tri\u1ec7u. B\u00e0i vi\u1ebft \u0111\u01b0a b\u1ed9 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224,308,1],"tags":[],"class_list":["post-17481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-chung","category-quan-tri-nguon-nhan-luc","category-tin-tuc"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17481"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481\/revisions"}],"predecessor-version":[{"id":26481,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481\/revisions\/26481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17487"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}