{"id":22012,"date":"2026-08-31T15:27:18","date_gmt":"2026-08-31T08:27:18","guid":{"rendered":"https:\/\/arito.vn\/?p=22012"},"modified":"2026-08-31T15:28:07","modified_gmt":"2026-08-31T08:28:07","slug":"thue-suat-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-suat-la-gi\/","title":{"rendered":"Thu\u1ebf Su\u1ea5t L\u00e0 G\u00ec? C\u00e1c Lo\u1ea1i Thu\u1ebf Su\u1ea5t Ph\u1ed5 Bi\u1ebfn Hi\u1ec7n Nay 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/thue-suat-la-gi\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf su\u1ea5t<\/a><\/strong> l\u00e0 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u00f9y t\u1eebng s\u1eafc thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, m\u1ee9c tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn. T\u1ea1i Vi\u1ec7t Nam, c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng kh\u00e1c nhau. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <\/span><a href=\"https:\/\/arito.vn\/en\/\" target=\"_blank\" rel=\"noopener\"><b>ARITO<\/b><\/a><span style=\"font-weight: 400;\"> t\u1ed5ng h\u1ee3p kh\u00e1i ni\u1ec7m thu\u1ebf su\u1ea5t, c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn, m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh n\u0103m 2026 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh, \u00e1p d\u1ee5ng \u0111\u00fang, gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t trong t\u00ednh thu\u1ebf, l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>1. Thu\u1ebf su\u1ea5t l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t l\u00e0 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng lo\u1ea1i thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c kho\u1ea3n thu nh\u1eadp v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m ho\u1eb7c m\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, thu\u1ebf su\u1ea5t l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. Khi bi\u1ebft gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng s\u1eafc thu\u1ebf. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi lo\u1ea1i thu\u1ebf \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t c\u00e1ch t\u00ednh, do \u0111\u00f3 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. N\u1ebfu \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c ph\u00e1t sinh v\u1ea5n \u0111\u1ec1 khi k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-22044\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/Thue\u0302\u0301-sua\u0302\u0301t-la\u0300-gi\u0300.jpg\" alt=\"thu\u1ebf su\u1ea5t l\u00e0 g\u00ec\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>2. C\u00f3 nh\u1eefng lo\u1ea1i thu\u1ebf su\u1ea5t n\u00e0o hi\u1ec7n nay?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. T\u00f9y t\u1eebng s\u1eafc thu\u1ebf, ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, m\u1ee9c tuy\u1ec7t \u0111\u1ed1i, bi\u1ec3u <a href=\"https:\/\/arito.vn\/en\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/\" target=\"_blank\" rel=\"noopener\">thu\u1ebf l\u0169y ti\u1ebfn<\/a> ho\u1eb7c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u00f4ng th\u01b0\u1eddng. C\u00e1c lo\u1ea1i ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.1. Thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 (%)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m l\u00e0 lo\u1ea1i thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u1ed9t t\u1ef7 l\u1ec7 % tr\u00ean gi\u00e1 t\u00ednh thu\u1ebf, doanh thu, thu nh\u1eadp ho\u1eb7c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb ch\u1ecbu thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t kho\u1ea3n ch\u1ecbu thu\u1ebf c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%, s\u1ed1 thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 n\u00e0y l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn trong nhi\u1ec1u s\u1eafc thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u1eb3ng h\u1ea1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), <a href=\"https:\/\/arito.vn\/en\/cach-tinh-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/a> v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.2. Thu\u1ebf su\u1ea5t theo m\u1ee9c tuy\u1ec7t \u0111\u1ed1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t theo m\u1ee9c tuy\u1ec7t \u0111\u1ed1i l\u00e0 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng m\u1ed9t s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3 tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00ednh nh\u1ea5t \u0111\u1ecbnh, thay v\u00ec t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ho\u1eb7c thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eb3ng h\u1ea1n, ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c thu\u1ebf c\u1ee5 th\u1ec3 cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, dung t\u00edch, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a. Khi \u0111\u00f3, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.3. Thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u0103ng d\u1ea7n theo t\u1eebng b\u1eadc khi c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u0103ng l\u00ean. Thu\u1ebf su\u1ea5t kh\u00f4ng nh\u1ea5t thi\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c duy nh\u1ea5t cho to\u00e0n b\u1ed9 kho\u1ea3n thu nh\u1eadp m\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng ph\u1ea7n ho\u1eb7c b\u1eadc thu nh\u1eadp theo bi\u1ec3u thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 hai d\u1ea1ng ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n: m\u1ed7i ph\u1ea7n thu nh\u1eadp thu\u1ed9c m\u1ed9t b\u1eadc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u1eadc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0169y ti\u1ebfn to\u00e0n ph\u1ea7n: to\u00e0n b\u1ed9 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1eadc \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng. V\u00ec v\u1eady, thu nh\u1eadp c\u00e0ng cao c\u00f3 th\u1ec3 thu\u1ed9c b\u1eadc thu\u1ebf su\u1ea5t cao h\u01a1n, nh\u01b0ng c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng b\u1eadc v\u00e0 s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.4. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ea5p h\u01a1n m\u1ee9c th\u00f4ng th\u01b0\u1eddng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng, l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c d\u1ef1 \u00e1n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ch\u00ednh s\u00e1ch n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, ph\u00e1t tri\u1ec3n m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c ho\u1eb7c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u ti\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng l\u00e0 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf khi kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ho\u1eb7c m\u1ee9c thu\u1ebf \u0111\u1eb7c th\u00f9 kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 l\u1ef1a ch\u1ecdn thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i m\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. \u0110\u1eb7c bi\u1ec7t, v\u1edbi thu\u1ebf TNDN, m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 \u0111i k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u00e1nh x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-22042\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/Nhu\u031b\u0303ng-loa\u0323i-thue\u0302\u0301-sua\u0302\u0301t-hie\u0323\u0302n-nay.jpg\" alt=\"C\u00f3 nh\u1eefng lo\u1ea1i thu\u1ebf su\u1ea5t n\u00e0o hi\u1ec7n nay\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>3. C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i s\u1eafc thu\u1ebf c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t chung cho m\u1ecdi giao d\u1ecbch. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n th\u01b0\u1eddng g\u1eb7p t\u1ea1i Vi\u1ec7t Nam. C\u00e1c m\u1ee9c n\u00eau d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng trong n\u0103m 2026; khi k\u00ea khai th\u1ef1c t\u1ebf c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.1. Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. Theo Lu\u1eadt Thu\u1ebf GTGT, c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n g\u1ed3m 0%, 5% v\u00e0 10%, t\u00f9y thu\u1ed9c v\u00e0o h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c gi\u1ea3m 2% xu\u1ed1ng c\u00f2n 8% \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026 theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP. Tuy nhi\u00ean, ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf c\u00f3 c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb lo\u1ea1i tr\u1eeb, ch\u1eb3ng h\u1ea1n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, s\u1ea3n ph\u1ea9m kim lo\u1ea1i, s\u1ea3n ph\u1ea9m khai kho\u00e1ng v\u00e0 m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u00fang lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 danh m\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf, thay v\u00ec m\u1eb7c \u0111\u1ecbnh m\u1ecdi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf 10% \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 8%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, thu\u1ebf su\u1ea5t TNDN th\u00f4ng th\u01b0\u1eddng l\u00e0 20%. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n: 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng v\u00e0 17% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 \u00e1p d\u1ee5ng hai m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf TNDN tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c m\u1ee9c tr\u00ean, m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang. Ch\u1eb3ng h\u1ea1n, ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed c\u00f3 thu\u1ebf su\u1ea5t t\u1eeb 25% \u0111\u1ebfn 50%, trong khi ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c 50% ho\u1eb7c 40% t\u00f9y tr\u01b0\u1eddng h\u1ee3p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t TNDN \u01b0u \u0111\u00e3i n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, m\u1ee9c 20% kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t duy nh\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.3. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m 5 b\u1eadc, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 35%. Lu\u1eadt Thu\u1ebf TNCN 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>B\u1eadc<\/b><\/td>\n<td><b>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/b><\/td>\n<td><b>Thu\u1ebf su\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn kh\u00f4ng c\u00f3 ngh\u0129a to\u00e0n b\u1ed9 thu nh\u1eadp \u0111\u1ec1u b\u1ecb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc cao nh\u1ea5t. V\u1edbi ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, t\u1eebng ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng b\u1eadc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u01b0 kinh doanh, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n&#8230; c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.4. Thu\u1ebf su\u1ea5t thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n Nh\u00e0 n\u01b0\u1edbc c\u1ea7n \u0111i\u1ec1u ti\u1ebft v\u1ec1 ti\u00eau d\u00f9ng ho\u1eb7c s\u1ea3n xu\u1ea5t, kinh doanh. Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4, x\u0103ng v\u00e0 m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 nh\u01b0 kinh doanh casino, golf, karaoke, \u0111\u1eb7t c\u01b0\u1ee3c&#8230; theo t\u1eebng th\u1eddi k\u1ef3 v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t TT\u0110B kh\u00f4ng c\u1ed1 \u0111\u1ecbnh cho t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng nh\u00f3m trong bi\u1ec3u thu\u1ebf. T\u1eeb ng\u00e0y 01\/01\/2026, Lu\u1eadt Thu\u1ebf TT\u0110B s\u1ed1 66\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c, do \u0111\u00f3 khi x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh m\u1edbi v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee5 th\u1ec3 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a ch\u1ecbu TT\u0110B, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00e0ng h\u00f3a, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u00ec thu\u1ebf TT\u0110B c\u00f2n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u0103n c\u1ee9 t\u00ednh m\u1ed9t s\u1ed1 s\u1eafc thu\u1ebf kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.5. Thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean m\u1eb7t h\u00e0ng, m\u00e3 HS, xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 ch\u00ednh s\u00e1ch th\u01b0\u01a1ng m\u1ea1i \u00e1p d\u1ee5ng. Do \u0111\u00f3, kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t chung cho to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo t\u1eebng m\u1eb7t h\u00e0ng trong Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, c\u00f3 th\u1ec3 c\u00f3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng, t\u00f9y thu\u1ed9c v\u00e0o xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00e3 HS v\u00e0 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a tr\u01b0\u1edbc khi tra c\u1ee9u thu\u1ebf su\u1ea5t. Vi\u1ec7c \u00e1p sai m\u00e3 h\u00e0ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh sai m\u1ee9c thu\u1ebf v\u00e0 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3.6. Thu\u1ebf su\u1ea5t thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 m\u1ed9t s\u1ed1 s\u1eafc thu\u1ebf kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi nhi\u1ec1u s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a. Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00f3m h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf g\u1ed3m x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn, than \u0111\u00e1, m\u1ed9t s\u1ed1 ch\u1ea5t g\u00e2y suy gi\u1ea3m t\u1ea7ng \u00f4-d\u00f4n, t\u00fai ni l\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng. M\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c s\u1eafc thu\u1ebf tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c t\u00f9y theo ng\u00e0nh ngh\u1ec1 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed li\u00ean quan kh\u00e1c. M\u1ed7i s\u1eafc thu\u1ebf c\u00f3 c\u0103n c\u1ee9 t\u00ednh v\u00e0 m\u1ee9c thu\u1ebf ri\u00eang, v\u00ec v\u1eady c\u1ea7n tra c\u1ee9u \u0111\u00fang quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t trong n\u0103m 2026 c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, lo\u1ea1i h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai v\u00e0 <a href=\"https:\/\/arito.vn\/en\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf<\/a>.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-22040\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/Ca\u0301c-mu\u031b\u0301c-thue\u0302\u0301-sua\u0302\u0301t-pho\u0302\u0309-bie\u0302\u0301n.jpg\" alt=\"C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>4. C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf. M\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i thu\u1ebf m\u00e0 c\u00f2n c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, lo\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, ng\u00e0nh ngh\u1ec1 kinh doanh, doanh thu, thu nh\u1eadp v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.1. X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t, c\u1ea7n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c kho\u1ea3n thu nh\u1eadp c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf hay kh\u00f4ng. M\u1ed7i s\u1eafc thu\u1ebf c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eb3ng h\u1ea1n, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang kinh doanh thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u1edbi m\u1ee9c 0%, 5%, 10% ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi thu\u1ebf TNDN, c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp c\u00f3 thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 doanh nghi\u1ec7p c\u00f3 thu\u1ed9c nh\u00f3m \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 h\u00e0ng, m\u00e3 HS, xu\u1ea5t x\u1ee9 v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.2. Tra c\u1ee9u m\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u m\u1ee9c thu\u1ebf su\u1ea5t \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o th\u00f4ng tin t\u1eeb c\u00e1c b\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p ho\u1eb7c m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u00e3 t\u1eebng \u00e1p d\u1ee5ng trong nh\u1eefng n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi tra c\u1ee9u, c\u1ea7n ki\u1ec3m tra c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c kho\u1ea3n thu nh\u1eadp thu\u1ed9c nh\u00f3m n\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ch\u00ednh s\u00e1ch b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n, ph\u1ea1m vi v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c x\u00e2y d\u1ef1ng danh m\u1ee5c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u00fap h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u00f9y t\u1eebng s\u1eafc thu\u1ebf, \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0, quy m\u00f4 d\u1ef1 \u00e1n ho\u1eb7c c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, trong ch\u00ednh s\u00e1ch thu\u1ebf TNDN, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c ho\u1eb7c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, m\u1ee9c thu\u1ebf su\u1ea5t, th\u1eddi gian \u00e1p d\u1ee5ng v\u00e0 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng v\u1eabn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng th\u1eddi k\u1ef3 v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22041\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/Ca\u0301ch-xa\u0301c-di\u0323nh-va\u0300-a\u0301p-du\u0323ng-du\u0301ng-thue\u0302\u0301-sua\u0302\u0301t.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>5. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p t\u00ednh sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 k\u00ea khai. M\u1ed9t s\u1ed1 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.1. \u00c1p sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn nh\u1ea7m m\u1ee9c thu\u1ebf su\u1ea5t khi l\u1eadp h\u00f3a \u0111\u01a1n do danh m\u1ee5c h\u00e0ng h\u00f3a ch\u01b0a c\u1eadp nh\u1eadt ho\u1eb7c nh\u00e2n vi\u00ean ch\u01b0a ki\u1ec3m tra ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u1ed1 thu\u1ebf v\u00e0 ph\u1ea3i x\u1eed l\u00fd, \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.2. Nh\u1ea7m l\u1eabn gi\u1eefa thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t l\u00e0 t\u1ef7 l\u1ec7 ho\u1eb7c m\u1ee9c thu\u1ebf d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf, c\u00f2n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 kho\u1ea3n ti\u1ec1n th\u1ef1c t\u1ebf ph\u00e1t sinh. V\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u00e1ch t\u00ednh v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y t\u1eebng s\u1eafc thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.3. Kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf m\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng th\u1eddi k\u1ef3. N\u1ebfu ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng quy \u0111\u1ecbnh c\u0169, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 \u00e1p sai thu\u1ebf su\u1ea5t, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf c\u00f3 th\u1eddi h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 c\u1eadp nh\u1eadt danh m\u1ee5c thu\u1ebf su\u1ea5t tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.4. Sai m\u00e3 h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai m\u00e3 h\u00e0ng, nh\u00f3m h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t. V\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u, m\u00e3 HS v\u00e0 xu\u1ea5t x\u1ee9 l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n ki\u1ec3m tra khi x\u00e1c \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1: x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u2192 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u2192 tra c\u1ee9u thu\u1ebf su\u1ea5t \u2192 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22043\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/Nhu\u031b\u0303ng-sai-so\u0301t-thu\u031bo\u031b\u0300ng-ga\u0323\u0306p-khi-a\u0301p-du\u0323ng-thue\u0302\u0301-sua\u0302\u0301t.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>6. ARITO h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 c\u1ea7n b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n. Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n c\u1ee7a <\/span><b>ARITO ERP<\/b><span style=\"font-weight: 400;\"> t\u00edch h\u1ee3p c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung, ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n v\u00e0 c\u1eadp nh\u1eadt b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 t\u00ednh n\u0103ng n\u1ed5i b\u1eadt g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> K\u1ebft n\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf nh\u1eadp li\u1ec7u tr\u00f9ng l\u1eb7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/b><span style=\"font-weight: 400;\"> H\u1ed7 tr\u1ee3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, nh\u1eadn di\u1ec7n h\u00f3a \u0111\u01a1n c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 gi\u1ea3m thao t\u00e1c nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> C\u00e1c m\u1eabu b\u00e1o c\u00e1o thu\u1ebf, t\u1edd khai quy\u1ebft to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p b\u00e1o c\u00e1o v\u1ec1 c\u00f4ng n\u1ee3, t\u00e0i s\u1ea3n, ng\u00e2n s\u00e1ch, s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo nhu c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o linh ho\u1ea1t:<\/b><span style=\"font-weight: 400;\"> Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o theo d\u1ea1ng Pivot, h\u1ed7 tr\u1ee3 ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u nhanh ch\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00ea duy\u1ec7t nhi\u1ec1u c\u1ea5p:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebft l\u1eadp quy tr\u00ecnh ph\u00ea duy\u1ec7t tr\u00ean ph\u1ea7n m\u1ec1m, k\u1ebft h\u1ee3p notification qua Email, App v\u00e0 c\u00e1c k\u00eanh \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, ARITO ERP gi\u00fap doanh nghi\u1ec7p gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o x\u1eed l\u00fd th\u1ee7 c\u00f4ng, t\u0103ng kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thu\u1ebf.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22039\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/ARITO-ho\u0302\u0303-tro\u031b\u0323-doanh-nghie\u0323\u0302p-qua\u0309n-ly\u0301-thue\u0302\u0301-1.jpg\" alt=\"ARITO h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3\" width=\"1920\" height=\"894\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf su\u1ea5t (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>7.1. Thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Thu\u1ebf su\u1ea5t l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m ho\u1eb7c m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, c\u00f2n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 kho\u1ea3n ti\u1ec1n thu\u1ebf th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0o c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan. T\u00f9y t\u1eebng s\u1eafc thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.2. Thu\u1ebf GTGT hi\u1ec7n c\u00f3 nh\u1eefng m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t GTGT c\u01a1 b\u1ea3n g\u1ed3m 0%, 5% v\u00e0 10%, t\u00f9y theo h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Ngo\u00e0i ra, trong m\u1ed9t s\u1ed1 th\u1eddi k\u1ef3 c\u00f3 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 kh\u00e1c t\u00f9y t\u1eebng ch\u00ednh s\u00e1ch. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra c\u1ea3 m\u1ee9c thu\u1ebf su\u1ea5t, th\u1eddi gian v\u00e0 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.4. \u00c1p sai thu\u1ebf su\u1ea5t c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. Vi\u1ec7c \u00e1p sai thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn khai sai s\u1ed1 thu\u1ebf, thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c sai th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n, t\u00f9y theo t\u00ednh ch\u1ea5t v\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a vi ph\u1ea1m. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, khai b\u1ed5 sung, n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p; tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m thu\u1ed9c di\u1ec7n x\u1eed ph\u1ea1t th\u00ec c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Do ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng th\u1eddi k\u1ef3, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u00e0 ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf su\u1ea5t l\u00e0 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u00f9y t\u1eebng s\u1eafc thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m, m\u1ee9c tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn. [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":22038,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[306,1,224],"tags":[],"class_list":["post-22012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/22012","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=22012"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/22012\/revisions"}],"predecessor-version":[{"id":22046,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/22012\/revisions\/22046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/22038"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=22012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=22012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=22012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}