{"id":9402,"date":"2024-01-29T12:26:11","date_gmt":"2024-01-29T05:26:11","guid":{"rendered":"https:\/\/arito.vn\/?p=9402"},"modified":"2025-06-16T17:02:03","modified_gmt":"2025-06-16T10:02:03","slug":"chung-tu-dien-tu-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chung-tu-dien-tu-la-gi\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft g\u00ec v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn trong th\u1ebf gi\u1edbi kinh doanh hi\u1ec7n \u0111\u1ea1i. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c m\u00e0 c\u00f2n \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u1ec1 chi ph\u00ed v\u00e0 an to\u00e0n th\u00f4ng tin.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span><span style=\"font-weight: 400;\">Arito<\/span><span style=\"font-weight: 400;\"> s\u1ebd cung c\u1ea5p kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n c\u1ee7a <strong><a href=\"https:\/\/arito.vn\/en\/chung-tu-dien-tu-la-gi\/\">ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/strong>, n\u1ed9i dung ch\u00fang, c\u0169ng nh\u01b0 quy \u0111\u1ecbnh quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h2><b>1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/arito.vn\/en\/quy-dinh-dinh-dang-hoa-don-dien-tu-nghi-dinh-123-2020-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a><\/strong> (C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2022) c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li>Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m <strong><a href=\"https:\/\/arito.vn\/en\/chung-tu-dien-tu-ttncn\/\">ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong>, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.<\/li>\n<li>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai theo kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.\u201d<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb \u0111\u00f3 cho th\u1ea5y r\u1eb1ng, theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng b\u1ea3n gi\u1ea5y..<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1edbi nhau ho\u1eb7c v\u1edbi c\u01a1 quan thu\u1ebf. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed, th\u1eddi gian, gi\u1ea5y t\u1edd, t\u0103ng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 gian l\u1eadn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<blockquote><p><strong>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/arito.vn\/en\/chung-tu-khau-tru-thue-tncn-la-gi\/\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec<\/a>?<\/strong><\/p><\/blockquote>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-9404 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-26-at-09.43.02.png\" alt=\"ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed\" width=\"1412\" height=\"798\" \/><\/p>\n<h2><b>2. N\u1ed9i dung ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. C\u00f3 hai lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0 sau<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean ch\u1ee9ng t\u1eeb, k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n; thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: T\u00ean, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: L\u00e0 m\u1ed9t chu\u1ed7i k\u00fd t\u1ef1 duy nh\u1ea5t do h\u1ec7 th\u1ed1ng cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1ea1o ra \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y, gi\u1edd ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: L\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ec7 th\u1ed1ng cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1eedi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea1ng th\u00e1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: L\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 th\u1ec3 l\u00e0: \u0110\u00e3 ph\u00e1t h\u00e0nh, \u0110\u00e3 h\u1ee7y, \u0110\u00e3 thay th\u1ebf, \u0110\u00e3 \u0111i\u1ec1u ch\u1ec9nh..<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/p>\n<h2><b>3. Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng t\u1eeb gi\u1ea5y, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n, thu\u1ebf, h\u1ea3i quan v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 2014;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 52\/2013\/N\u0110-CP v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2011\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/thong-tu-78-ve-hoa-don-dien-tu-cua-bo-tai-chinh\/\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><\/strong> h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<h3><b>3.1. \u0110\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><b>\u0110\u1ecbnh d\u1ea1ng bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Bi\u00ean lai \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ng\u00f4n ng\u1eef \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n XML v\u00e0 bao g\u1ed3m hai th\u00e0nh ph\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u c\u1ee7a ch\u1eef k\u00fd s\u1ed1<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 c\u00f4ng b\u1ed1 c\u00e1c th\u00e0nh ph\u1ea7n \u0111\u1ecbnh d\u1ea1ng c\u1ee7a bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 hi\u1ec3n th\u1ecb n\u1ed9i dung bi\u00ean lai \u0111i\u1ec7n t\u1eed, h\u00ecnh \u1ea3nh v\u1ec1 Bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<p><b>\u0110\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo Kho\u1ea3n 1, \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean ch\u1ee9ng t\u1eeb, k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c t\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp: Kho\u1ea3n thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 s\u1ed1 thu nh\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn sau thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ecd t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<h3><b>3.2. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n thu c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 30 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><b>C\u00e1ch \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 01\/\u0110K-BL Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 01\/TB-TN\u0110K Ph\u1ee5 l\u1ee5c IB ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi gian x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1eddi gian 1 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed, C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><b>Sau khi l\u00e0m th\u1ee7 t\u1ee5c g\u1eedi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c c\u1ea7n l\u01b0u \u00fd:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ee7y nh\u1eefng bi\u00ean lai, ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f2n t\u1ed3n ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed: G\u1eedi M\u1eabu s\u1ed1 01\/\u0110K-BL Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p><b>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng quy \u0111\u1ecbnh sau\u00a0 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b><\/p>\n<p><b>\u0110i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ho\u1eb7c ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><b>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u01a1n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, c\u1ea5p ph\u00e9p ho\u1eb7c t\u1eeb ch\u1ed1i c\u1ea5p ph\u00e9p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp, ph\u00e1t h\u00e0nh, g\u1eedi, l\u01b0u tr\u1eef, cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh. Ng\u01b0\u1eddi mua ph\u1ea3i nh\u1eadn, ki\u1ec3m tra, x\u00e1c nh\u1eadn, l\u01b0u tr\u1eef, cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh. C\u1ea3 hai b\u00ean ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c, b\u1ea3o m\u1eadt v\u00e0 kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><b>H\u00e0nh vi b\u1ecb c\u1ea5m li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed khi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p ph\u00e9p; kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 b\u1ecb h\u1ee7y, thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh; kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, x\u00f3a b\u1ecf, l\u00e0m m\u1ea5t ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed gi\u1ea3, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt; kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea3n tr\u1edf, t\u1eeb ch\u1ed1i cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><b>X\u1eed ph\u1ea1t vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> T\u00f9y theo m\u1ee9c \u0111\u1ed9 v\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a vi ph\u1ea1m, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng, ho\u1eb7c b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ecd hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, quy \u0111\u1ecbnh, v\u00e0 quy tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00f4ng ngh\u1ec7 \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i li\u1ec7u v\u00e0 giao d\u1ecbch kinh doanh.<\/span><\/p>\n<h2><b>K\u1ebft lu\u1eadn:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quen thu\u1ed9c trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng b\u1ea3n gi\u1ea5y v\u00e0 c\u00f3 nhi\u1ec1u \u01b0u \u0111i\u1ec3m v\u1ec1 chi ph\u00ed, th\u1eddi gian, gi\u1ea5y t\u1edd, qu\u1ea3n l\u00fd, sai s\u00f3t v\u00e0 gian l\u1eadn.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft tr\u00ean, <\/span><strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, \u0111\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00e1c doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, \u0111\u0103ng k\u00fd, tr\u00e1ch nhi\u1ec7m, h\u00e0nh vi b\u1ecb c\u1ea5m v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo <strong>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong>.\u00a0<\/span><\/p>\n<p><strong><a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\">Li\u00ean h\u1ec7 ngay<\/a><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n th\u00eam v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed!<\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn trong th\u1ebf gi\u1edbi kinh doanh hi\u1ec7n \u0111\u1ea1i. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh l\u00e0m vi\u1ec7c m\u00e0 c\u00f2n \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u1ec1 chi ph\u00ed v\u00e0 an to\u00e0n th\u00f4ng tin.\u00a0 Trong b\u00e0i vi\u1ebft n\u00e0y, Arito s\u1ebd cung c\u1ea5p kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, n\u1ed9i dung ch\u00fang, c\u0169ng nh\u01b0 quy \u0111\u1ecbnh quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd. 1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? Theo \u0110i\u1ec1u 3\u2026<\/p>","protected":false},"author":9,"featured_media":9404,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[310,309,13,1,224],"tags":[],"class_list":["post-9402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chuyen-doi-so","category-quan-ly-dieu-hanh","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9402","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=9402"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9402\/revisions"}],"predecessor-version":[{"id":10027,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9402\/revisions\/10027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9404"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=9402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=9402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=9402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}