{"id":16428,"date":"2026-08-07T02:10:04","date_gmt":"2026-08-07T02:10:04","guid":{"rendered":"https:\/\/mva.vn\/?p=16428"},"modified":"2026-08-07T02:10:04","modified_gmt":"2026-08-07T02:10:04","slug":"ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/","title":{"rendered":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n chi v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh n\u00ean b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i khi thanh tra, ki\u1ec3m tra ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf. V\u00ec v\u1eady, vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n

I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7<\/h2>\n
\"H\u1ed3
H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n

1.1. Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h3>\n

Lu\u1eadt Thu\u1ebf TNDN quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

1.2. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/h3>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u khai thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ho\u1eb7c thanh tra.<\/p>\n

1.3. Ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n<\/h3>\n

Ngo\u00e0i quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1:<\/p>\n

    \n
  • K\u1ebf to\u00e1n.<\/li>\n
  • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
  • Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/li>\n
  • L\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n

    \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a kho\u1ea3n chi.<\/p>\n

    II. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/h2>\n

    2.1. Kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf<\/h3>\n

    Chi ph\u00ed ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

      \n
    • Chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n
    • Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n
    • Chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/li>\n
    • Chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/li>\n
    • Chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng.<\/li>\n<\/ul>\n

      2.2. C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/h3>\n

      Doanh nghi\u1ec7p c\u1ea7n c\u00f3:<\/p>\n

        \n
      • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p.<\/li>\n
      • Ch\u1ee9ng t\u1eeb thu.<\/li>\n
      • Ch\u1ee9ng t\u1eeb chi.<\/li>\n
      • Phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho (n\u1ebfu c\u00f3).<\/li>\n
      • Bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c b\u00e0n giao (\u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng…).<\/li>\n<\/ul>\n

        2.3. \u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n<\/h3>\n

        \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n).<\/p>\n

        III. H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 theo t\u1eebng kho\u1ea3n chi<\/h2>\n

        3.1. Chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h3>\n

        H\u1ed3 s\u01a1 th\u01b0\u1eddng g\u1ed3m:<\/p>\n

          \n
        • H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf (n\u1ebfu c\u00f3).<\/li>\n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
        • Phi\u1ebfu nh\u1eadp kho.<\/li>\n
        • Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a.<\/li>\n
        • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
        • Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n

          3.2. Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n

          Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef:<\/p>\n

            \n
          • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n
          • B\u1ea3ng ch\u1ea5m c\u00f4ng.<\/li>\n
          • B\u1ea3ng l\u01b0\u01a1ng.<\/li>\n
          • Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng.<\/li>\n
          • Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n
          • H\u1ed3 s\u01a1 tham gia BHXH (n\u1ebfu thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c).<\/li>\n<\/ul>\n

            3.3. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n<\/h3>\n

            H\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n

              \n
            • H\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/li>\n
            • H\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/li>\n
            • Bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
            • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
            • H\u1ed3 s\u01a1 li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n

              3.4. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n

              Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n

                \n
              • H\u1ed3 s\u01a1 mua t\u00e0i s\u1ea3n.<\/li>\n
              • H\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n.<\/li>\n
              • Bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n
              • Quy\u1ebft \u0111\u1ecbnh ghi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
              • B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao.<\/li>\n<\/ul>\n

                IV. Nh\u1eefng kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\n

                4.1. Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p<\/h3>\n

                Kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

                4.2. Thanh to\u00e1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

                \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0ng doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7 th\u00ec c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn theo quy \u0111\u1ecbnh.<\/p>\n

                4.3. Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n

                N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 lo\u1ea1i kho\u1ea3n chi n\u00e0y khi quy\u1ebft to\u00e1n.<\/p>\n

                V. L\u01b0u \u00fd khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\n

                5.1. \u0110\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n<\/h3>\n

                Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t:<\/p>\n

                  \n
                • H\u00f3a \u0111\u01a1n.<\/li>\n
                • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
                • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
                • C\u00f4ng n\u1ee3.<\/li>\n
                • S\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n

                  \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u th\u1ed1ng nh\u1ea5t.<\/p>\n

                  5.2. L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

                  To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef theo \u0111\u00fang th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 thanh tra, ki\u1ec3m tra khi c\u1ea7n.<\/p>\n

                  5.3. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/h3>\n

                  \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

                  VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                  6.1. Ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/h3>\n

                  Kh\u00f4ng. Ngo\u00e0i h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf, li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7 (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c).<\/p>\n

                  6.2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/h3>\n

                  C\u00f3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n v\u00e0 ch\u1ee9ng minh chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

                  6.3. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 trong bao l\u00e2u?<\/h3>\n

                  Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan.<\/p>\n

                  VII. K\u1ebft lu\u1eadn<\/h2>\n

                  H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf<\/strong> l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed, truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1, c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb khoa h\u1ecdc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>","protected":false},"excerpt":{"rendered":"

                  Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh..<\/p>\n","protected":false},"author":1,"featured_media":16429,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? T\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf[:]\" \/>\n<meta property=\"og:description\" content=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? T\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-07T02:10:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf\",\"datePublished\":\"2026-08-07T02:10:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/\"},\"wordCount\":1765,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/\",\"name\":\"[:vi]H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png\",\"datePublished\":\"2026-08-07T02:10:04+00:00\",\"description\":\"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? T\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png\",\"width\":900,\"height\":603,\"caption\":\"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf[:] - MVA Group","description":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? T\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf[:]","og_description":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? T\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.","og_url":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/","og_site_name":"MVA Group","article_published_time":"2026-08-07T02:10:04+00:00","og_image":[{"width":900,"height":603,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png","type":"image\/png"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf","datePublished":"2026-08-07T02:10:04+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/"},"wordCount":1765,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/","url":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/","name":"[:vi]H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png","datePublished":"2026-08-07T02:10:04+00:00","description":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec? T\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb lo\u1ea1i v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.","breadcrumb":{"@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-06T165037.316-1.png","width":900,"height":603,"caption":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf"},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/ho-so-chung-minh-chi-phi-hop-le-khi-quyet-toan-thue\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"H\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=16428"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16428\/revisions"}],"predecessor-version":[{"id":16430,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16428\/revisions\/16430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/16429"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=16428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=16428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=16428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}