{"id":19157,"date":"2026-01-05T16:40:33","date_gmt":"2026-01-05T09:40:33","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&p=19157"},"modified":"2026-04-13T14:39:29","modified_gmt":"2026-04-13T07:39:29","slug":"huong-dan-tinh-so-lieu-thue-tncn-theo-doi-tuong-dong-thue-tncn-loai-luong","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/huong-dan-tinh-so-lieu-thue-tncn-theo-doi-tuong-dong-thue-tncn-loai-luong\/","title":{"rendered":"H\u01b0\u01a1\u0301ng d\u00e2\u0303n ti\u0301nh s\u00f4\u0301 li\u1ec7u Thu\u00ea\u0301 TNCN theo \u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng \u0111o\u0301ng Thu\u00ea\u0301 TNCN & Loa\u0323i l\u01b0\u01a1ng"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/b><\/h3>\n
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\nBa\u0300i vi\u00ea\u0301t nh\u0103\u0300m h\u01b0\u01a1\u0301ng d\u00e2\u0303n :<\/b> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd sai l\u1ec7ch trong t\u00ednh to\u00e1n thu\u1ebf TNCN theo lo\u1ea1i l\u01b0\u01a1ng Gross v\u00e0 Net tr\u00ean ph\u1ea7n m\u1ec1m AMIS Ti\u1ec1n l\u01b0\u01a1ng.
\nN\u1ed9i dung t\u00f4\u0309ng quan bao g\u00f4\u0300m:<\/b> Bao g\u1ed3m c\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n sai s\u1ed1 v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp quy \u0111\u1ed5i, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh.
\nPh\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch t\u00ednh l\u01b0\u01a1ng v\u00e0 thu\u1ebf TNCN.<\/p>\n<\/div><\/div>\n
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2. Kha\u0301i ni\u1ec7m v\u00ea\u0300 Loa\u0323i l\u01b0\u01a1ng: Gross & Net<\/strong><\/h3>\n
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2.1 L\u01b0\u01a1ng Gross<\/strong><\/h4>\n
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L\u01b0\u01a1ng Gross<\/strong> l\u00e0 t\u1ed5ng thu nh\u1eadp<\/strong> ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ch\u01b0a tr\u1eeb<\/strong> b\u1ea5t k\u1ef3 kho\u1ea3n kh\u1ea5u tr\u1eeb n\u00e0o.<\/p>\n
C\u1ee5 th\u1ec3, l\u01b0\u01a1ng Gross bao g\u1ed3m:<\/strong><\/p>\n
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L\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/p>\n<\/li>\n
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C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p (\u0103n tr\u01b0a, x\u0103ng xe, tr\u00e1ch nhi\u1ec7m, \u0111i\u1ec7n tho\u1ea1i, \u2026 n\u1ebfu c\u00f3)<\/p>\n<\/li>\n
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C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c (th\u01b0\u1edfng c\u1ed1 \u0111\u1ecbnh, h\u1ed7 tr\u1ee3\u2026)<\/p>\n<\/li>\n<\/ul>\n
T\u1eeb l\u01b0\u01a1ng Gross s\u1ebd b\u1ecb tr\u1eeb:<\/strong><\/p>\n
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B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c:<\/p>\n
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BHXH (8%)<\/p>\n<\/li>\n
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BHYT (1,5%)<\/p>\n<\/li>\n
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BHTN (1%)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
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Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu thu nh\u1eadp \u0111\u1ea1t m\u1ee9c ch\u1ecbu thu\u1ebf)<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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2.2 L\u01b0\u01a1ng Net<\/strong><\/h4>\n
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L\u01b0\u01a1ng Net<\/strong> l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed7i th\u00e1ng<\/strong>, sau khi \u0111\u00e3 tr\u1eeb<\/strong> t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i \u0111\u00f3ng.<\/p>\n
L\u01b0\u01a1ng Net \u0111\u00e3 bao g\u1ed3m vi\u1ec7c tr\u1eeb:<\/p>\n
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B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (BHXH, BHYT, BHTN)<\/p>\n<\/li>\n
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Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3)<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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3. <\/b>Lo\u1ea1i l\u01b0\u01a1ng Gross<\/b><\/h3>\n
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3.1 \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng l\u00e0 Nh\u00e2n vi\u00ean \u0111\u00f3ng <\/strong><\/h4>\n
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Tr\u01b0\u1eddng h\u1ee3p: Thu\u1ebf TNCN l\u00ean kh\u00f4ng \u0111\u00fang, Anh\\Ch\u1ecb c\u1ea7n ki\u1ec3m tra th\u00f4ng tin sai s\u00f3t \u0111\u1ebfn t\u1eeb :<\/p>\n
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Thu nh\u1eadp ch\u1ecbu thu\u1ebf: \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t thu nh\u1eadp v\u00e0 ch\u1ecbu thu\u1ebf<\/li>\n
C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf: b\u1eb1ng t\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t kh\u1ea5u tr\u1eeb t\u00edch ch\u1ecdn l\u00e0 gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf<\/li>\n
Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/li>\n<\/ul>\n
V\u1edbi Thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf sai:<\/strong><\/h5>\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> = T\u00ednh b\u1eb1ng t\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t thu nh\u1eadp v\u00e0 ch\u1ecbu thu\u1ebf<\/p>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> = T\u00ednh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n
Anh\\Ch\u1ecb b\u1ea5m tr\u1ef1c ti\u1ebfp l\u1ea1i \u00f4 gi\u00e1 tr\u1ecb Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a Nh\u00e2n vi\u00ean \u0111ang t\u00ednh sai \\ Ch\u1ecdn Chi ti\u1ebft \\ \u0110\u1ec3 xem c\u00f4ng th\u1ee9c \u0111ang \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1eeb c\u00e1c Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0o tham kh\u1ea3o chi ti\u1ebft T\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n
N\u1ebfu c\u00f3 Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0o hi\u1ec3n th\u1ecb thi\u1ebfu ho\u1eb7c th\u1eeba , Anh\\Ch\u1ecb c\u1ea7n ki\u1ec3m tra l\u1ea1i t\u00ednh T\u00ednh ch\u1ea5t c\u1ee7a Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \u0111\u00f3 , ch\u1ec9nh s\u1eeda cho ph\u00f9 h\u1ee3p<\/p>\n
V\u1edbi Gi\u1ea3m tr\u1eeb gia c\u1ea3nh sai: <\/strong><\/h5>\n
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\u0110\u1ec3 ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng c\u1ea7n hi\u1ec3n th\u1ecb th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0y \u1edf giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng ( V\u00e0o B\u00e1nh r\u0103ng \\ T\u00edch ch\u1ecdn Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\\ B\u1ea5m L\u01b0u<\/li>\n
Gi\u1ea3m tr\u1eeb gia c\u1ea3nh: c\u1ea7n th\u1ecfa 2 \u0111i\u1ec1u ki\u1ec7n\n
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AMIS Ti\u1ec1n l\u01b0\u01a1ng\\Thi\u1ebft l\u1eadp<\/strong>\\ Nh\u00e2n vi\u00ean c\u1ea7n check\\ Tab Thu\u1ebf TNCN\\Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/strong>: T\u00edch \u201cC\u00f3\u201d<\/strong><\/li>\n
Khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 m\u1ee5c NG\u01af\u1edcI PH\u1ee4 THU\u1ed8C<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u xong, Anh\/Chi\u0323 va\u0300o ph\u00e2n h\u00ea\u0323 Ti\u0301nh l\u01b0\u01a1ng \\B\u1ea3ng l\u01b0\u01a1ng \\<\/strong> nh\u00e2\u0301n icon d\u00e2\u0301u ba ch\u00e2\u0301m<\/strong> \\ nh\u00e2\u0301n C\u1eadp nh\u1eadt<\/strong> \u0111\u00ea\u0309 c\u1eadp nh\u1eadt l\u1ea1i d\u1eef li\u1ec7u.<\/p>\n<\/div><\/div>\n
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3.2 <\/strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng l\u00e0 C\u00f4ng ty \u0111\u00f3ng<\/strong><\/h4>\n
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V\u1edbi Thu nh\u1eadp quy \u0111\u1ed5i l\u00ean sai:<\/strong><\/h5>\n
Thu nh\u1eadp quy \u0111\u1ed5i =<\/strong> T\u00ednh b\u1eb1ng T\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 Thu nh\u1eadp v\u00e0 c\u00f3 ch\u1ecbu thu\u1ebf – T\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 Kh\u1ea5u tr\u1eeb – Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> = T\u00ednh theo b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf ra thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> = T\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf + C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u01b0\u1edbc thu\u1ebf + Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n
Anh\\Ch\u1ecb b\u1ea5m tr\u1ef1c ti\u1ebfp l\u1ea1i \u00f4 gi\u00e1 tr\u1ecb Thu nh\u1eadp quy \u0111\u1ed5i c\u1ee7a Nh\u00e2n vi\u00ean \u0111ang t\u00ednh sai \\ Ch\u1ecdn Chi ti\u1ebft \\ \u0110\u1ec3 xem c\u00f4ng th\u1ee9c \u0111ang \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1eeb c\u00e1c Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0o ( Chi ti\u1ebft t\u1ea1i \u0111\u00e2y) \u2013 T\u1ea1i \u0111\u00e2y<\/a><\/p>\n
N\u1ebfu c\u00f3 Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0o hi\u1ec3n th\u1ecb thi\u1ebfu ho\u1eb7c th\u1eeba , Anh\\Ch\u1ecb c\u1ea7n ki\u1ec3m tra l\u1ea1i t\u00ednh T\u00ednh ch\u1ea5t c\u1ee7a Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \u0111\u00f3 , ch\u1ec9nh s\u1eeda cho ph\u00f9 h\u1ee3p<\/p>\n
V\u1edbi Gi\u1ea3m tr\u1eeb gia c\u1ea3nh sai:<\/strong><\/h5>\n
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\u0110\u1ec3 ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng c\u1ea7n hi\u1ec3n th\u1ecb th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0y \u1edf giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng ( V\u00e0o B\u00e1nh r\u0103ng \\ T\u00edch ch\u1ecdn Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\\ B\u1ea5m L\u01b0u<\/li>\n
Gi\u1ea3m tr\u1eeb gia c\u1ea3nh: c\u1ea7n th\u1ecfa 2 \u0111i\u1ec1u ki\u1ec7n\n
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AMIS Ti\u1ec1n l\u01b0\u01a1ng\\Thi\u1ebft l\u1eadp<\/strong>\\ Nh\u00e2n vi\u00ean c\u1ea7n check\\ Tab Thu\u1ebf TNCN\\Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/strong>: T\u00edch \u201cC\u00f3\u201d<\/strong><\/li>\n
Khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 m\u1ee5c NG\u01af\u1edcI PH\u1ee4 THU\u1ed8C<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u xong, Anh\/Chi\u0323 va\u0300o ph\u00e2n h\u00ea\u0323 Ti\u0301nh l\u01b0\u01a1ng \\B\u1ea3ng l\u01b0\u01a1ng \\<\/strong> nh\u00e2\u0301n icon d\u00e2\u0301u ba ch\u00e2\u0301m<\/strong> \\ nh\u00e2\u0301n C\u1eadp nh\u1eadt<\/strong> \u0111\u00ea\u0309 c\u1eadp nh\u1eadt l\u1ea1i d\u1eef li\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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4 Loa\u0323i l\u01b0\u01a1ng NET<\/strong><\/h3>\n
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V\u1edbi Thu nh\u1eadp quy \u0111\u1ed5i l\u00ean sai:<\/strong><\/h4>\n
Thu nh\u1eadp quy \u0111\u1ed5i =<\/strong> T\u00ednh b\u1eb1ng T\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 Thu nh\u1eadp v\u00e0 c\u00f3 ch\u1ecbu thu\u1ebf \u2013 T\u1ed5ng c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 Kh\u1ea5u tr\u1eeb (Kh\u00f4ng bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 t\u00ednh ch\u1ea5t Kh\u1ea5u tr\u1eeb v\u00e0 Gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf) \u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> = T\u00ednh theo b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf ra thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> = T\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf + C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u01b0\u1edbc thu\u1ebf + Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n
Anh\\Ch\u1ecb b\u1ea5m tr\u1ef1c ti\u1ebfp l\u1ea1i \u00f4 gi\u00e1 tr\u1ecb Thu nh\u1eadp quy \u0111\u1ed5i c\u1ee7a Nh\u00e2n vi\u00ean \u0111ang t\u00ednh sai \\ Ch\u1ecdn Chi ti\u1ebft \\ \u0110\u1ec3 xem c\u00f4ng th\u1ee9c \u0111ang \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1eeb c\u00e1c Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0o ( Chi ti\u1ebft t\u1ea1i \u0111\u00e2y) \u2013 T\u1ea1i \u0111\u00e2y<\/a><\/p>\n
N\u1ebfu c\u00f3 Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0o hi\u1ec3n th\u1ecb thi\u1ebfu ho\u1eb7c th\u1eeba , Anh\\Ch\u1ecb c\u1ea7n ki\u1ec3m tra l\u1ea1i t\u00ednh T\u00ednh ch\u1ea5t c\u1ee7a Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \u0111\u00f3 , ch\u1ec9nh s\u1eeda cho ph\u00f9 h\u1ee3p<\/p>\n
V\u1edbi Gi\u1ea3m tr\u1eeb gia c\u1ea3nh sai: <\/strong><\/h4>\n
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\u0110\u1ec3 ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng c\u1ea7n hi\u1ec3n th\u1ecb th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0y \u1edf giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng ( V\u00e0o B\u00e1nh r\u0103ng \\ T\u00edch ch\u1ecdn Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\\ B\u1ea5m L\u01b0u \u2013 tham kh\u1ea3o t\u1ea1i \u0111\u00e2y ) g\u1eafn link https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/cau-hinh-bang-du-lieu\/<\/li>\n
Gi\u1ea3m tr\u1eeb gia c\u1ea3nh: c\u1ea7n th\u1ecfa 2 \u0111i\u1ec1u ki\u1ec7n\n
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AMIS Ti\u1ec1n l\u01b0\u01a1ng\\Thi\u1ebft l\u1eadp<\/strong>\\ Nh\u00e2n vi\u00ean c\u1ea7n check\\ Tab Thu\u1ebf TNCN\\Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/strong>: T\u00edch \u201cC\u00f3\u201d<\/strong><\/li>\n
Khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 m\u1ee5c NG\u01af\u1edcI PH\u1ee4 THU\u1ed8C<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u xong, Anh\/Chi\u0323 va\u0300o ph\u00e2n h\u00ea\u0323 Ti\u0301nh l\u01b0\u01a1ng \\B\u1ea3ng l\u01b0\u01a1ng \\<\/strong> nh\u00e2\u0301n icon d\u00e2\u0301u ba ch\u00e2\u0301m<\/strong> \\ nh\u00e2\u0301n C\u1eadp nh\u1eadt<\/strong> \u0111\u00ea\u0309 c\u1eadp nh\u1eadt l\u1ea1i d\u1eef li\u1ec7u.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":135,"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-19157","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/19157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/users\/135"}],"replies":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=19157"}],"version-history":[{"count":4,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/19157\/revisions"}],"predecessor-version":[{"id":19383,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/19157\/revisions\/19383"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=19157"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=19157"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=19157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}