{"id":15276,"date":"2021-11-23T11:04:54","date_gmt":"2021-11-23T04:04:54","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15276"},"modified":"2026-04-15T11:14:51","modified_gmt":"2026-04-15T04:14:51","slug":"cac-luu-y-can-biet-khi-khai-thue-va-nop-thue-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/cac-luu-y-can-biet-khi-khai-thue-va-nop-thue-tncn\/","title":{"rendered":"C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi khai v\u00e0 n\u1ed9p thu\u1ebf TNCN"},"content":{"rendered":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ed1t l\u00f5i (theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP) \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ch\u00ednh x\u00e1c, \u0111\u00fang h\u1ea1n v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb.<\/li>\n<li>Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p.<\/li>\n<li>\u0110i\u1ec1u ki\u1ec7n v\u00e0 l\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai thu\u1ebf TNCN (theo th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m).<\/li>\n<li>Ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Ch\u1ee7 doanh nghi\u1ec7p.<\/p>\n<h3><strong>II. Quy \u0111\u1ecbnh<\/strong><\/h3>\n<p><em>Ng\u00e0y 19\/10\/2020, Ch\u00ednh Ph\u1ee7 \u0111\u00e3 cho ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Theo \u0111\u00f3, \u0111\u1ec3 vi\u1ec7c khai v\u00e0\u00a0<span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/einvoice.vn\/tin-tuc\/nop-thue-dien-tu-ca-nhan\">n\u1ed9p thu\u1ebf TNCN<\/a> <\/span>\u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh thu\u1eadn l\u1ee3i v\u00e0 h\u1ee3p ph\u00e1p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 <strong>03 l\u01b0u \u00fd<\/strong> d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/p>\n<h4><span style=\"color: #3a57d5;\"><strong>1. Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN.<\/strong><\/span><\/h4>\n<p>T\u1ea1i \u0110i\u1ec3m d1, Kho\u1ea3n 6, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh: \u201c<em>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp chi tr\u1ea3, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em>\u201d<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec <strong><em>c\u00e1c doanh nghi\u1ec7p d\u00f9 kh\u00f4ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec v\u1eabn ph\u1ea3i ti\u1ebfn h\u00e0nh khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/em><\/strong>. Ch\u1ec9 khi doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec m\u1edbi kh\u00f4ng ph\u1ea3i ti\u1ebfn h\u00e0nh khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<h4><span style=\"color: #3a57d5;\"><strong>2. Mi\u1ec5n thu\u1ebf TNCN v\u1edbi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m t\u1eeb 50 ngh\u00ecn \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/strong><\/span><\/h4>\n<p>T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 7, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh: \u201c<em>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 79 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u1eeb c\u00e1 nh\u00e2n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/em>\u201d<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean <strong><em>c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m sau quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf TNCN<\/em><\/strong>.<\/p>\n<p>C\u1ee5 th\u1ec3 c\u00f3 02 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n<ul>\n<li>C\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng;<\/li>\n<li>C\u00e1c c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m sau quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/li>\n<\/ul>\n<h4><strong><span style=\"color: #3a57d5;\">3. DN \u0111\u01b0\u1ee3c ph\u00e9p khai thu\u1ebf TNCN theo qu\u00fd n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd.<\/span><\/strong><\/h4>\n<p>T\u1ea1i \u0110i\u1ec3m b1, \u0110i\u1ec1u 9, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh: \u201c<em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd.<\/em>\u201d<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, <strong><em>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo qu\u00fd th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn k\u00ea khai thu\u1ebf TNCN theo qu\u00fd<\/em><\/strong>.<\/p>\n<p>Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, vi\u1ec7c khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo qu\u00fd ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p sau:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng;<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p khi m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, li\u00ean quan t\u1edbi v\u1ea5n \u0111\u1ec1 khai thu\u1ebf TNCN, trong n\u1ed9i dung c\u1ee7a \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, Ch\u00ednh Ph\u1ee7 \u0111\u00e3\u00a0<strong><em>quy \u0111\u1ecbnh r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng, qu\u00fd, n\u0103m hay theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/em><\/strong>. C\u1ee5 th\u1ec3:<\/p>\n<p>&#8211; <strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai thu\u1ebf TNCN theo th\u00e1ng<\/em><\/strong>\u00a0l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p tr\u00ean 50 tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i k\u00ea khai theo th\u00e1ng.<\/p>\n<p>&#8211;\u00a0<strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai thu\u1ebf TNCN theo qu\u00fd<\/em><\/strong> bao g\u1ed3m:<\/p>\n<ul>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1ee7y quy\u1ec1n khai th\u00e1c t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd khai thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m;<\/li>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3 thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd;<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN theo th\u00e1ng nh\u01b0ng c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/li>\n<\/ul>\n<p>&#8211;\u00a0<strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai thu\u1ebf TNCN theo n\u0103m<\/em><\/strong>\u00a0l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3 thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd; c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd;<\/p>\n<p>&#8211;\u00a0<strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/em><\/strong>\u00a0l\u00e0 c\u00e1c c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n; thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng t\u1eeb n\u01b0\u1edbc ngo\u00e0i; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan M\u1ee5c \u0111\u00edch:\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ed1t l\u00f5i (theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP) \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ch\u00ednh x\u00e1c, \u0111\u00fang h\u1ea1n v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ed9i dung b\u00e0i vi\u1ebft&#8230;<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-15276","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=15276"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15276\/revisions"}],"predecessor-version":[{"id":23883,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15276\/revisions\/23883"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15276"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15276"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}