{"id":5047,"date":"2025-10-21T10:00:09","date_gmt":"2025-10-21T03:00:09","guid":{"rendered":"https:\/\/vinatpt.com\/hoan-thue-gtgt-tai-viet-nam-2025-cap-nhat-dieu-kien-va-giai-thich-cac-truong-hop-duoc-huong\/"},"modified":"2026-03-12T10:52:01","modified_gmt":"2026-03-12T03:52:01","slug":"hoan-thue-gtgt-tai-viet-nam-2025-cap-nhat-dieu-kien-va-giai-thich-cac-truong-hop-duoc-huong","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/hoan-thue-gtgt-tai-viet-nam-2025-cap-nhat-dieu-kien-va-giai-thich-cac-truong-hop-duoc-huong\/","title":{"rendered":"Ho\u00e0n thu\u1ebf GTGT t\u1ea1i Vi\u1ec7t Nam 2025: C\u1eadp nh\u1eadt \u0110i\u1ec1u ki\u1ec7n v\u00e0 Gi\u1ea3i th\u00edch c\u00e1c Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5864\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/hoan-thue-gtgt-dieu-kien-vina-tpt.webp\" alt=\"ho\u00e0n-thu\u1ebf-gtgt-\u0111i\u1ec1u-ki\u1ec7n-vina-tpt\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/hoan-thue-gtgt-dieu-kien-vina-tpt.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/hoan-thue-gtgt-dieu-kien-vina-tpt-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/hoan-thue-gtgt-dieu-kien-vina-tpt-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/hoan-thue-gtgt-dieu-kien-vina-tpt-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<h2 class=\"ewa-rteLine\"><strong>1. Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec v\u00e0 Khi n\u00e0o Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng?<\/strong><\/h2>\n<p>Ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 qu\u00e1 tr\u00ecnh Nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft. Khi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT c\u1ee5 th\u1ec3, doanh nghi\u1ec7p s\u1ebd c\u00f3 quy\u1ec1n nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p. M\u1ee5c \u0111\u00edch c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y l\u00e0 nh\u1eb1m tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng l\u1eb7p v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ho\u1eb7c xu\u1ea5t kh\u1ea9u.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh b\u1edfi ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng cho lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a m\u00ecnh. Th\u00f4ng tin chi ti\u1ebft s\u1ebd \u0111\u01b0\u1ee3c Vina TPT cung c\u1ea5p trong b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n<h2><strong>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Ho\u00e0n thu\u1ebf GTGT theo Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/strong><\/h2>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng kinh doanKh\u00f4ng d\u00f9ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 tr\u1ea3 thu\u1ebf GTGT. C\u00f3 x\u00e1c nh\u1eadn h\u1ee3p l\u1ec7 t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3.<\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"12\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"0\"><strong>STT<\/strong><\/td>\n<td data-celllook=\"0\"><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/strong><\/td>\n<td data-celllook=\"0\"><strong>\u0110i\u1ec1u ki\u1ec7n ch\u00ednh<\/strong><\/td>\n<td data-celllook=\"0\"><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">1<\/span><\/td>\n<td data-celllook=\"0\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/span>. <span data-contrast=\"auto\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean 300 tri\u1ec7u VN\u0110.<\/span><br \/>\n<span data-contrast=\"auto\">Ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng h\u1ee3p l\u1ec7.<\/span><\/td>\n<td data-celllook=\"0\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"auto\">\u0110i\u1ec1u 13, Lu\u1eadt Thu\u1ebf GTGT 2024<\/span> <\/a><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">2<\/span><\/td>\n<td data-celllook=\"0\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td data-celllook=\"0\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u1ee3p l\u1ec7. Ch\u01b0a ph\u00e1t sinh doanh thu.<\/p>\n<p>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean 300 tri\u1ec7u VN\u0110.<\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">\u0110i\u1ec1u 13, Lu\u1eadt Thu\u1ebf GTGT 2024<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">3<\/span><\/td>\n<td data-celllook=\"0\">Doanh nghi\u1ec7p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td data-celllook=\"0\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/td>\n<td data-celllook=\"0\">\u0110i\u1ec1u 13, Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i 2008<\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">4<\/span><\/td>\n<td data-celllook=\"0\">h t\u1ea1i Vi\u1ec7t Nam<\/td>\n<td data-celllook=\"0\">C\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf h\u1ee3p l\u1ec7. Kh\u00f4ng ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam.<\/td>\n<td data-celllook=\"0\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=172570\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, \u0110i\u1ec1u 18<\/a><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">5<\/span><\/td>\n<td data-celllook=\"0\"><\/td>\n<td data-celllook=\"0\">C\u00e1c d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/td>\n<td data-celllook=\"0\">Lu\u1eadt Thu\u1ebf GTGT 2024, Th\u00f4ng t\u01b0 219<\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">6<\/span><\/td>\n<td data-celllook=\"0\">Vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o v\u00e0 c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p<\/td>\n<td data-celllook=\"0\">Ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ti\u1ebfp nh\u1eadn vi\u1ec7n tr\u1ee3. Ph\u1ea3i cung c\u1ea5p ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7.<\/td>\n<td data-celllook=\"0\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">7<\/span><\/td>\n<td data-celllook=\"0\">\u0110\u1ed1i t\u01b0\u1ee3ng ngo\u1ea1i giao (mi\u1ec5n tr\u1eeb)<\/td>\n<td data-celllook=\"0\">Ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn t\u1eeb C\u1ee5c L\u1ec5 t\u00e2n Nh\u00e0 n\u01b0\u1edbc. \u00c1p d\u1ee5ng theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/td>\n<td data-celllook=\"0\">Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP<\/td>\n<\/tr>\n<tr aria-rowindex=\"9\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">8<\/span><\/td>\n<td data-celllook=\"0\">Ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u00e0n thu\u1ebf GTGT cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh<\/td>\n<td data-celllook=\"0\">Ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a. Ph\u1ea3i l\u1eadp danh s\u00e1ch ho\u00e0n thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh.<\/td>\n<td data-celllook=\"0\">Th\u00f4ng t\u01b0 92\/2019\/TT-BTC<\/td>\n<\/tr>\n<tr aria-rowindex=\"10\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">9<\/span><\/td>\n<td data-celllook=\"0\">D\u1ef1a tr\u00ean quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/td>\n<td data-celllook=\"0\">Ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n\/quy\u1ebft \u0111\u1ecbnh ch\u00ednh th\u1ee9c v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf. \u00c1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, ch\u1ecbu s\u1ef1 ki\u1ec3m tra sau ho\u00e0n thu\u1ebf.<\/td>\n<td data-celllook=\"0\">Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP<\/td>\n<\/tr>\n<tr aria-rowindex=\"11\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">10<\/span><\/td>\n<td data-celllook=\"0\">Theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i Vi\u1ec7t Nam<\/td>\n<td data-celllook=\"0\">Ph\u1ea3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi r\u00f5 trong \u0111i\u1ec1u \u01b0\u1edbc. Ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/td>\n<td data-celllook=\"0\">Lu\u1eadt \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, Lu\u1eadt Thu\u1ebf GTGT<\/td>\n<\/tr>\n<tr aria-rowindex=\"12\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">11<\/span><\/td>\n<td data-celllook=\"0\">Doanh nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft<\/td>\n<td data-celllook=\"0\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean 300 tri\u1ec7u VN\u0110. Sau 12 th\u00e1ng ho\u1eb7c 4 qu\u00fd li\u00ean ti\u1ebfp \u2013 \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025.<\/td>\n<td data-celllook=\"0\">Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i 2024<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u1eadp nh\u1eadt Thu\u1ebf GTGT 2025: <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) 2024 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5862\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/cac-truong-hop-du-dieu-kien-hoan-thue-gtgt-vina-tpt.webp\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/cac-truong-hop-du-dieu-kien-hoan-thue-gtgt-vina-tpt.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/cac-truong-hop-du-dieu-kien-hoan-thue-gtgt-vina-tpt-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/cac-truong-hop-du-dieu-kien-hoan-thue-gtgt-vina-tpt-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/cac-truong-hop-du-dieu-kien-hoan-thue-gtgt-vina-tpt-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b><span data-contrast=\"none\">3. \u0110i\u1ec1u ki\u1ec7n Ho\u00e0n thu\u1ebf GTGT<\/span><\/b><\/h2>\n<p>T\u00f9y v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT c\u00f3 th\u1ec3 kh\u00e1c nhau:<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba<\/span><\/b><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u00edt nh\u1ea5t 300 tri\u1ec7u VN\u0110.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\">C\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u VN\u0110 tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\">Kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf ho\u1eb7c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">K\u00ea khai thu\u1ebf \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u<\/span><\/b><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u00f3 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\">Thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb li\u00ean t\u1ee5c trong 3 k\u1ef3 ho\u1eb7c \u0111\u1ea1t \u00edt nh\u1ea5t 300 tri\u1ec7u VN\u0110 trong m\u1ed9t k\u1ef3.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Kh\u00f4ng c\u00f3 c\u00e1c giao d\u1ecbch h\u00f3a \u0111\u01a1n gian l\u1eadn.<\/span><\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: T\u1eeb n\u0103m 2025, theo Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i, c\u00e1c \u0111\u01a1n v\u1ecb xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean 100 tri\u1ec7u VN\u0110 trong m\u1ed9t k\u1ef3 c\u00f3 th\u1ec3 n\u1ed9p \u0111\u01a1n xin ho\u00e0n thu\u1ebf s\u1edbm h\u01a1n, gi\u00fap gi\u1ea3m th\u1eddi gian ch\u1edd \u0111\u1ee3i.<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.3. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/b><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\">Ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1edbn.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang cho d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ri\u00eang cho c\u00e1c chi ph\u00ed c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.4. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/span><\/b><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u00f3 b\u1eb1ng ch\u1ee9ng h\u1ee3p l\u1ec7 v\u1ec1 s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/dich-vu-tu-van-thue\/dich-vu-hoan-thue\/\" class=\"button secondary is-secondary is-medium\">\n\t\t<span>Kh\u00e1m ph\u00e1 c\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i<\/span>\n\t<\/a>\n\n<h2><strong> 4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p KH\u00d4NG \u0111\u01b0\u1ee3c Ho\u00e0n thu\u1ebf GTGT<\/strong><\/h2>\n<p><span data-contrast=\"none\">(Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 130\/2016\/TT-BTC)<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/span><\/b><br \/>\nN\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u01a1n xin ho\u00e0n thu\u1ebf GTGT (t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2016 tr\u1edf \u0111i), doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Thay v\u00e0o \u0111\u00f3, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf GTGT ti\u1ebfp theo.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\">Ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u theo Lu\u1eadt \u0110\u1ea7u t\u01b0:<br \/>\nBao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\">Vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n:<br \/>\nN\u1ebfu trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, d\u1ef1 \u00e1n b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1eb7c b\u1ecb ph\u00e1t hi\u1ec7n kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, vi\u1ec7c ho\u00e0n thu\u1ebf GTGT s\u1ebd b\u1ecb t\u1ea1m d\u1eebng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\">D\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n ho\u1eb7c s\u1ea3n xu\u1ea5t c\u00f3 chi ph\u00ed t\u00e0i nguy\u00ean tr\u00ean 51% gi\u00e1 v\u1ed1n<br \/>\n\u00c1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2016. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo Kho\u1ea3n 23, \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 219.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\" data-aria-posinset=\"5\" data-aria-level=\"1\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u qua khu v\u1ef1c h\u1ea3i quan quy \u0111\u1ecbnh:<br \/>\nHo\u00e0n thu\u1ebf GTGT s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan h\u1ea3i quan ch\u1ec9 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\" data-aria-posinset=\"6\" data-aria-level=\"1\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan.<br \/>\nTrong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u1ea1n c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT.<\/li>\n<\/ul>\n<h2><b><span data-contrast=\"none\">5. L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 Ho\u00e0n thu\u1ebf GTGT cho Doanh nghi\u1ec7p<\/span><\/b><\/h2>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Kh\u00f4ng g\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua nhi\u1ec1u k\u1ef3 tr\u1eeb khi c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1eeb quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Ki\u1ec3m tra k\u1ef9 th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n c\u1ee7a t\u1eebng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, c\u1ea7n l\u01b0u tr\u1eef c\u1ea9n th\u1eadn t\u1edd khai h\u1ea3i quan, v\u1eadn \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\">Lu\u00f4n ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p m\u1edbi.<\/li>\n<\/ul>\n<h2><strong>6. \u0110\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c Ho\u00e0n thu\u1ebf GTGT v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p t\u1eeb Vina TPT<\/strong><\/h2>\n<p>Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 r\u1ea5t ph\u1ee9c t\u1ea1p, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi s\u1ef1 thay \u0111\u1ed5i th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c quy \u0111\u1ecbnh thu\u1ebf v\u00e0 y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb. Vina TPT cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1eebng b\u01b0\u1edbc, t\u1eeb \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ebfn n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. V\u1edbi chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 v\u00e0 gi\u00e1 tr\u1ecb ho\u00e0n thu\u1ebf t\u1ed1i \u0111a cho c\u00f4ng ty b\u1ea1n. H\u1ee3p t\u00e1c v\u1edbi Vina TPT c\u00f3 ngh\u0129a l\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian, tr\u00e1nh c\u00e1c sai s\u00f3t t\u1ed1n k\u00e9m v\u00e0 y\u00ean t\u00e2m khi bi\u1ebft r\u1eb1ng vi\u1ec7c ho\u00e0n thu\u1ebf GTGT c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi nh\u1eefng chuy\u00ean gia tin c\u1eady.<\/p>\n<p><a href=\"https:\/\/vinatpt.com\/vi\/\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT c\u1ee7a b\u1ea1n!<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button secondary is-secondary is-medium\">\n\t\t<span>H\u00e3y trao \u0111\u1ed5i tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n v\u1edbi c\u00e1c chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i.<\/span>\n\t<\/a>\n\n","protected":false},"excerpt":{"rendered":"<p>1. Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec v\u00e0 Khi n\u00e0o Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng? Ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 qu\u00e1 tr\u00ecnh Nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft. Khi doanh nghi\u1ec7p \u0111\u00e1p&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5863,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,775,774,724],"tags":[779,780,778,745,781],"class_list":["post-5047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tax-knowledge","category-tax-news","category-tin-tuc-moi-nhat","tag-tax-refund-process-vietnam","tag-vat-refund-application","tag-vietnamese-tax-updates-2025","tag-vina-tpt-tax-consulting","tag-vina-tpt-tax-refund-service"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=5047"}],"version-history":[{"count":5,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5047\/revisions"}],"predecessor-version":[{"id":6644,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5047\/revisions\/6644"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/5863"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=5047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=5047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=5047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}