{"id":426,"date":"2026-05-27T10:06:54","date_gmt":"2026-05-27T03:06:54","guid":{"rendered":"https:\/\/www.dispa.vn\/?p=426"},"modified":"2026-07-01T03:19:05","modified_gmt":"2026-07-01T03:19:05","slug":"thue-gia-tri-gia-tang-dich-vu-spa","status":"publish","type":"post","link":"https:\/\/www.dispa.vn\/blog\/thue-gia-tri-gia-tang-dich-vu-spa\/","title":{"rendered":"C\u1ea8M NANG V\u1ec0 THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG D\u1ecaCH V\u1ee4 SPA V\u00c0 GI\u1ea2I PH\u00c1P QU\u1ea2N L\u00dd"},"content":{"rendered":"\n<p><strong style=\"color:red\">M\u1edf v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t spa<\/strong> kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e2u chuy\u1ec7n c\u1ee7a \u0111am m\u00ea l\u00e0m \u0111\u1eb9p hay tay ngh\u1ec1 k\u1ef9 thu\u1eadt vi\u00ean, m\u00e0 c\u00f2n <strong style=\"color:red\">l\u00e0 b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd<\/strong>.<\/p>\n\n\n\n<p><strong>R\u1ea5t nhi\u1ec1u ch\u1ee7 spa m\u1edbi kh\u1edfi nghi\u1ec7p<\/strong> \u0111\u00e3 g\u1eb7p ph\u1ea3i nh\u1eefng r\u1eafc r\u1ed1i l\u1edbn, th\u1eadm ch\u00ed b\u1ecb truy thu h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t ch\u1ec9 v\u00ec thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ecbch v\u1ee5 spa v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n <strong>th\u00e1o g\u1ee1 m\u1ecdi v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf v\u00e0 g\u1ee3i \u00fd gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd doanh thu t\u1ed1i \u01b0u nh\u1ea5t<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-dd3259fbe50d40ba4ffe3f602d960aca\" id=\"htoc-i-t-ng-quan-v-thu-gi-tr-gia-t-ng-d-ch-v-spa\"><strong>I. T\u1ed5ng Quan V\u1ec1 Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng D\u1ecbch V\u1ee5 Spa<\/strong><\/h2>\n\n\n\n<p><strong style=\"color:red;background-color:yellow\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT\/VAT) l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf quan tr\u1ecdng nh\u1ea5t<\/strong> m\u00e0 b\u1ea5t k\u1ef3 c\u01a1 s\u1edf kinh doanh n\u00e0o c\u0169ng ph\u1ea3i quan t\u00e2m. \u0110\u1ed1i v\u1edbi ng\u00e0nh l\u00e0m \u0111\u1eb9p, vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ecbch v\u1ee5 spa s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 chu\u1ea9n x\u00e1c v\u00e0 t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-3245c6f97e813cc10d080f740565f616\" id=\"htoc-1-d-ch-v-spa-ch-u-m-c-thu-su-t-gtgt-l-bao-nhi-u\"><strong>1. D\u1ecbch V\u1ee5 Spa Ch\u1ecbu M\u1ee9c Thu\u1ebf Su\u1ea5t GTGT L\u00e0 Bao Nhi\u00eau?<\/strong><\/h3>\n\n\n\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c s\u1eafc \u0111\u1eb9p, massage, v\u00e0 spa n\u00f3i chung thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf su\u1ea5t <strong style=\"color:red;background-color:yellow\">GTGT c\u01a1 b\u1ea3n l\u00e0 10%<\/strong> <strong><em>(Do kh\u00f4ng thu\u1ed9c kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15)<\/em><\/strong>.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 giai \u0111o\u1ea1n nh\u1ea5t \u0111\u1ecbnh, <strong><em>Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 ban h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch k\u00edch c\u1ea7u, gi\u1ea3m thu\u1ebf su\u1ea5t GTGT xu\u1ed1ng c\u00f2n 8%<\/em><\/strong> \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m ng\u00e0nh h\u00e0ng, d\u1ecbch v\u1ee5. Ch\u1ee7 spa c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ch\u00ednh x\u00e1c cho c\u01a1 s\u1edf c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"731\" src=\"https:\/\/www.dispa.vn\/wp-content\/uploads\/2026\/07\/Ban-co-dang-dau-dau-voi-cac-loai-thue-phi-khi-kinh-doanh-spa-1300x731.jpg\" alt=\"B\u1ea1n c\u00f3 \u0111ang \u0111au \u0111\u1ea7u v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed khi kinh doanh spa\" class=\"wp-image-29598\" srcset=\"https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ban-co-dang-dau-dau-voi-cac-loai-thue-phi-khi-kinh-doanh-spa-1300x731.jpg 1300w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ban-co-dang-dau-dau-voi-cac-loai-thue-phi-khi-kinh-doanh-spa-400x225.jpg 400w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ban-co-dang-dau-dau-voi-cac-loai-thue-phi-khi-kinh-doanh-spa-768x432.jpg 768w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ban-co-dang-dau-dau-voi-cac-loai-thue-phi-khi-kinh-doanh-spa-1536x864.jpg 1536w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ban-co-dang-dau-dau-voi-cac-loai-thue-phi-khi-kinh-doanh-spa.jpg 1920w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><figcaption class=\"wp-element-caption\">B\u1ea1n c\u00f3 \u0111ang \u0111au \u0111\u1ea7u v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed khi kinh doanh spa<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-90c45078dc863b65c8a38f48c7ff02aa\" id=\"htoc-2-ph-n-lo-i-c-ch-t-nh-thu-gtgt-theo-m-h-nh-kinh-doanh\"><strong>2. Ph\u00e2n Lo\u1ea1i C\u00e1ch T\u00ednh Thu\u1ebf GTGT Theo M\u00f4 H\u00ecnh Kinh Doanh<\/strong><\/h3>\n\n\n\n<p>C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ecbch v\u1ee5 spa ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd m\u00e0 b\u1ea1n \u0111\u0103ng k\u00fd kinh doanh:<\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-1wig{font-weight:bold;text-align:left;vertical-align:top}\n.tg .tg-89jn{background-color:#FF0;color:#F0F;font-weight:bold;text-align:center;vertical-align:middle}\n.tg .tg-51yj{background-color:#000000;color:#FFF;font-weight:bold;text-align:left;vertical-align:middle}\n.tg .tg-0lax{text-align:left;vertical-align:top}\n.tg .tg-v9u2{color:#F00;font-weight:bold;text-align:left;vertical-align:top}\n<\/style>\n<table class=\"tg\"><thead>\n  <tr>\n    <th class=\"tg-89jn\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F0F;background-color:transparent\">Ti\u00eau Ch\u00ed<\/span><\/th>\n    <th class=\"tg-89jn\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F0F;background-color:transparent\">H\u1ed9 Kinh Doanh C\u00e1 Th\u1ec3<\/span><\/th>\n    <th class=\"tg-89jn\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F0F;background-color:transparent\">Doanh Nghi\u1ec7p<\/span><br><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F0F;background-color:transparent\">(C\u00f4ng ty TNHH, C\u1ed5 ph\u1ea7n)<\/span><\/th>\n  <\/tr><\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">Quy m\u00f4 ph\u1ed5 bi\u1ebfn<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">V\u1eeba v\u00e0 nh\u1ecf, ti\u1ec7m spa gia \u0111\u00ecnh<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Chu\u1ed7i spa l\u1edbn, th\u1ea9m m\u1ef9 vi\u1ec7n chuy\u00ean s\u00e2u<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu th\u1ef1c t\u1ebf (\u0111\u00e3 b\u00e3i b\u1ecf thu\u1ebf kho\u00e1n)<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">M\u1ee9c tr\u1ea7n mi\u1ec5n thu\u1ebf<\/span><\/td>\n    <td class=\"tg-v9u2\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">D\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/N\u0103m<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> (theo Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP)<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Kh\u00f4ng c\u00f3 (k\u00ea khai t\u1eeb \u0111\u1ed3ng doanh thu \u0111\u1ea7u ti\u00ean)<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">Thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng<\/span><\/td>\n    <td class=\"tg-1wig\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">5%<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> (\u00e1p d\u1ee5ng cho m\u1ea3ng d\u1ecbch v\u1ee5 spa, massage)<\/span><\/td>\n    <td class=\"tg-v9u2\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">10%<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> (\u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra)<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n    <td class=\"tg-1wig\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">T\u1ed5ng doanh thu th\u1ef1c t\u1ebf \u00d7 5%<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Thu\u1ebf GTGT \u0111\u1ea7u ra &#8211; Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">Y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">B\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho m\u1ecdi giao d\u1ecbch<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">Qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u v\u00e0o<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Kh\u00f4ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec3 tr\u1eeb thu\u1ebf GTGT<\/span><\/td>\n    <td class=\"tg-0lax\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ecf h\u1ee3p l\u1ec7 t\u1eeb nh\u00e0 cung c\u1ea5p<\/span><\/td>\n  <\/tr>\n<\/tbody><\/table>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-09e593e30cca4a02bec6612850b8d11f\" id=\"htoc-3-v-d-tr-c-quan-v-c-ch-t-nh-thu\"><strong>3. V\u00ed D\u1ee5 Tr\u1ef1c Quan V\u1ec1 C\u00e1ch T\u00ednh Thu\u1ebf<\/strong><\/h3>\n\n\n\n<p><strong style=\"color:red\">V\u00ed d\u1ee5 1:<\/strong> <strong style=\"color:purple;background-color:yellow\">M\u00f4 h\u00ecnh H\u1ed9 kinh doanh<\/strong> (Spa ch\u0103m s\u00f3c da &amp; g\u1ed9i \u0111\u1ea7u) Gi\u1ea3 s\u1eed b\u1ea1n l\u00e0m ch\u1ee7 &#8220;M\u1ed9c Spa&#8221;, doanh thu th\u1ef1c t\u1ebf ghi nh\u1eadn qua h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n trong n\u0103m 2026 \u0111\u1ea1t 1.5 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li id=\"htoc-x-t-i-u-ki-n-m-c-doanh-thu-n-y-v-t-ng-ng-mi-n-thu-1-t-ng-n-m-n-n-b-n-b-t-bu-c-ph-i-k-khai-v-n-p-thu\"><strong>X\u00e9t \u0111i\u1ec1u ki\u1ec7n:<\/strong> M\u1ee9c doanh thu n\u00e0y \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf (1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m), n\u00ean b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li id=\"htoc-c-ch-t-nh-v-i-t-l-thu-p-d-ng-l-5-thu-gtgt-ph-i-n-p-1-500-000-000-x-5-75-000-000-vn\"><strong style=\"color:red\">C\u00e1ch t\u00ednh:<\/strong> V\u1edbi t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng l\u00e0 5% , <strong style=\"color:white;background-color:blue\">thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 1.500.000.000 x 5% = 75.000.000 VN\u0110<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>(<strong style=\"color:red\">L\u01b0u \u00fd:<\/strong> B\u1ea1n s\u1ebd ph\u1ea3i \u0111\u00f3ng th\u00eam 2% Thu\u1ebf TNCN tr\u00ean t\u1ed5ng doanh thu).<\/p>\n\n\n\n<p><strong style=\"color:red\">V\u00ed d\u1ee5 2:<\/strong> <strong style=\"color:purple;background-color:yellow\">M\u00f4 h\u00ecnh Doanh nghi\u1ec7p<\/strong> (C\u00f4ng ty TNHH) B\u1ea1n l\u00e0 ch\u1ee7 &#8220;C\u00f4ng ty TNHH Ch\u0103m s\u00f3c S\u1ee9c kh\u1ecfe &amp; L\u00e0m \u0111\u1eb9p DISPA&#8221;, ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p v\u00e0 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ecf. Trong Qu\u00fd 1\/2026 c\u00f3 s\u1ed1 li\u1ec7u sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li id=\"htoc-thu-gtgt-u-ra-doanh-thu-l-2-t-ng-gi-ch-a-vat-xu-t-h-a-n-10-thu-u-ra-2-000-000-000-x-10-200-000-000-vn\"><strong>Thu\u1ebf GTGT \u0111\u1ea7u ra:<\/strong> Doanh thu l\u00e0 2 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a VAT). Xu\u1ea5t h\u00f3a \u0111\u01a1n 10% -&gt; Thu\u1ebf \u0111\u1ea7u ra = 2.000.000.000 x 10% = 200.000.000 VN\u0110.<\/li>\n\n\n\n<li id=\"htoc-thu-gtgt-u-v-o-ti-n-thu-ghi-tr-n-h-a-n-khi-mua-m-y-m-c-m-ph-m-l-80-tri-u-ng\"><strong>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong> Ti\u1ec1n thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ecf khi mua m\u00e1y m\u00f3c, m\u1ef9 ph\u1ea9m l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li id=\"htoc-thu-gtgt-ph-i-n-p-200-000-000-80-000-000-120-000-000-vn\"><strong style=\"color:white;background-color:blue\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 200.000.000 &#8211; 80.000.000 = 120.000.000 VN\u0110<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>(<strong style=\"color:red\">L\u01b0u \u00fd: <\/strong>N\u1ebfu qu\u00fd n\u00e0y chi ph\u00ed \u0111\u1ea7u t\u01b0 l\u1edbn, ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o l\u00e0 250 tri\u1ec7u, l\u1edbn h\u01a1n \u0111\u1ea7u ra, c\u00f4ng ty s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT. Kho\u1ea3n 50 tri\u1ec7u d\u01b0 ra s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang Qu\u00fd 2 kh\u1ea5u tr\u1eeb ti\u1ebfp).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"731\" src=\"https:\/\/www.dispa.vn\/wp-content\/uploads\/2026\/07\/Cac-loai-thue-phi-bat-buoc-va-hoa-don-dau-vao-khi-kinh-doanh-dich-vu-spa-1300x731.jpg\" alt=\"C\u00e1c lo\u1ea1i thu\u1ebf ph\u00ed b\u1eaft bu\u1ed9c v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o khi kinh doanh d\u1ecbch v\u1ee5 spa\" class=\"wp-image-29599\" srcset=\"https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Cac-loai-thue-phi-bat-buoc-va-hoa-don-dau-vao-khi-kinh-doanh-dich-vu-spa-1300x731.jpg 1300w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Cac-loai-thue-phi-bat-buoc-va-hoa-don-dau-vao-khi-kinh-doanh-dich-vu-spa-400x225.jpg 400w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Cac-loai-thue-phi-bat-buoc-va-hoa-don-dau-vao-khi-kinh-doanh-dich-vu-spa-768x432.jpg 768w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Cac-loai-thue-phi-bat-buoc-va-hoa-don-dau-vao-khi-kinh-doanh-dich-vu-spa-1536x864.jpg 1536w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Cac-loai-thue-phi-bat-buoc-va-hoa-don-dau-vao-khi-kinh-doanh-dich-vu-spa.jpg 1920w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><figcaption class=\"wp-element-caption\">C\u00e1c lo\u1ea1i thu\u1ebf ph\u00ed b\u1eaft bu\u1ed9c v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o khi kinh doanh d\u1ecbch v\u1ee5 spa<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-d125f5856cb6d64adebe14da602d637c\" id=\"htoc-ii-c-c-lo-i-thu-b-t-bu-c-v-ph-li-n-quan-kh-c\"><strong>II. C\u00e1c Lo\u1ea1i Thu\u1ebf B\u1eaft Bu\u1ed9c V\u00e0 Ph\u00ed Li\u00ean Quan Kh\u00e1c<\/strong><\/h2>\n\n\n\n<p>B\u00ean c\u1ea1nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee7 c\u01a1 s\u1edf c\u1ea7n n\u1eafm r\u00f5 b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li id=\"htoc-l-ph-m-n-b-i-b-i-b-c-n-c-theo-i-u-10-c-a-ngh-quy-t-s-198-2025-qh15-k-t-ng-y-01-01-2026-nh-n-c-ch-m-d-t-ho-n-to-n-vi-c-thu-v-n-p-l-ph-m-n-b-i-i-v-i-m-i-i-t-ng\"><strong>L\u1ec7 ph\u00ed M\u00f4n B\u00e0i (\u0110\u00e3 b\u00e3i b\u1ecf):<\/strong> C\u0103n c\u1ee9 theo \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, <strong style=\"color:red\">Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n vi\u1ec7c thu v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong>.<\/li>\n\n\n\n<li id=\"htoc-thu-thu-nh-p-c-nh-n-tncn-bao-g-m-thu-c-a-ch-c-s-v-vi-c-k-khai-n-p-thay-thu-cho-nh-n-vi-n-y-l-b-i-to-n-kh-khi-k-thu-t-vi-n-th-ng-c-l-ng-c-ng-th-p-nh-ng-kho-n-hoa-h-ng-v-ti-n-tip-l-i-r-t-cao\"><strong>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN):<\/strong> Bao g\u1ed3m thu\u1ebf c\u1ee7a ch\u1ee7 c\u01a1 s\u1edf v\u00e0 vi\u1ec7c k\u00ea khai, n\u1ed9p thay thu\u1ebf cho nh\u00e2n vi\u00ean. \u0110\u00e2y l\u00e0 b\u00e0i to\u00e1n kh\u00f3 khi k\u1ef9 thu\u1eadt vi\u00ean th\u01b0\u1eddng c\u00f3 l\u01b0\u01a1ng c\u1ee9ng th\u1ea5p nh\u01b0ng kho\u1ea3n hoa h\u1ed3ng v\u00e0 ti\u1ec1n tip l\u1ea1i r\u1ea5t cao.<\/li>\n\n\n\n<li id=\"htoc-thu-thu-nh-p-doanh-nghi-p-tndn-ch-p-d-ng-v-i-m-h-nh-c-ng-ty-m-c-20-tr-n-l-i-nhu-n-thu-n\"><strong>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/strong> Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty (m\u1ee9c 20% tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n).<\/li>\n\n\n\n<li id=\"htoc-c-c-lo-i-thu-ph-c-th-thu-nh-p-kh-u-n-u-t-nh-p-m-ph-m-m-y-m-c-ph-th-m-nh-c-p-ph-p-y-t-v-ph-b-o-v-m-i-tr-ng-n-u-c-r-c-th-i-y-t-t-d-ch-v-x-m-l-n-c-bi-t-i-v-i-lo-i-h-nh-d-ch-v-massage-ph-i-ch-u-thu-ti-u-th-c-bi-t-l-n-t-i-30\"><strong>C\u00e1c lo\u1ea1i thu\u1ebf\/ph\u00ed \u0111\u1eb7c th\u00f9:<\/strong> Thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu t\u1ef1 nh\u1eadp m\u1ef9 ph\u1ea9m, m\u00e1y m\u00f3c) , Ph\u00ed th\u1ea9m \u0111\u1ecbnh\/c\u1ea5p ph\u00e9p y t\u1ebf , v\u00e0 Ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3 r\u00e1c th\u1ea3i y t\u1ebf t\u1eeb d\u1ecbch v\u1ee5 x\u00e2m l\u1ea5n). \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh <strong style=\"color:white;background-color:blue\"><em>d\u1ecbch v\u1ee5 massage ph\u1ea3i ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00ean t\u1edbi 30%.<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<p>(<strong>C\u1ea3nh b\u00e1o r\u1ee7i ro ph\u00e1p l\u00fd:<\/strong> H\u00e3y \u0111\u1ea3m b\u1ea3o b\u1ea1n \u0111\u0103ng k\u00fd \u0111\u00fang m\u00e3 ng\u00e0nh kinh doanh , tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi gi\u1ea5y ph\u00e9p \u0111\u1ec3 l\u00e0m c\u00e1c d\u1ecbch v\u1ee5 x\u00e2m l\u1ea5n , v\u00e0 kh\u00f4ng mua b\u00e1n h\u00f3a \u0111\u01a1n kh\u1ed1ng \u0111\u1ec3 tr\u1ed1n thu\u1ebf).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-e4ebe272daaa2bca4ff55a3faf6a9163\" id=\"htoc-iii-g-r-i-b-i-to-n-qu-n-l-k-to-n-thu-t-dispa\"><strong>III. G\u1ee1 R\u1ed1i B\u00e0i To\u00e1n Qu\u1ea3n L\u00fd K\u1ebf To\u00e1n Thu\u1ebf T\u1eeb DISPA<\/strong><\/h2>\n\n\n\n<p>D\u00f9 b\u1ea1n l\u1ef1a ch\u1ecdn v\u1eadn h\u00e0nh theo m\u00f4 h\u00ecnh n\u00e0o, v\u1ea5n \u0111\u1ec1 nh\u1ee9c nh\u1ed1i nh\u1ea5t c\u1ee7a c\u00e1c ch\u1ee7 spa v\u1eabn lu\u00f4n l\u00e0: L\u00e0m sao qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c d\u00f2ng ti\u1ec1n v\u00e0 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 m\u00e0 kh\u00f4ng b\u1ecb thi\u1ec7t th\u00f2i?<\/p>\n\n\n\n<p><strong style=\"color:red;background-color:yellow\">Ng\u00e0nh l\u00e0m \u0111\u1eb9p c\u00f3 nh\u1eefng &#8220;\u0111i\u1ec3m ngh\u1ebdn&#8221; r\u1ea5t \u0111\u1eb7c th\u00f9:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li id=\"htoc-kh-ch-h-ng-c-nh-n-th-ng-kh-ng-l-y-h-a-n-g-y-kh-kh-n-cho-ch-spa-trong-vi-c-t-ng-h-p-v-xu-t-h-a-n-i-n-t-cu-i-ng-y\"><strong>Kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n th\u01b0\u1eddng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/strong>, g\u00e2y kh\u00f3 kh\u0103n cho ch\u1ee7 spa trong vi\u1ec7c t\u1ed5ng h\u1ee3p v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cu\u1ed1i ng\u00e0y.<\/li>\n\n\n\n<li id=\"htoc-c-m-b-y-doanh-thu-tr-tr-c-t-vi-c-b-n-th-vip-li-u-tr-nh-10-20-bu-i-n-u-ghi-nh-n-doanh-thu-d-n-v-o-m-t-th-ng-m-c-thu-ph-i-n-p-s-t-ng-t-bi-n-v-l-m-sai-l-ch-b-o-c-o-l-i-nhu-n-th-c-t\"><strong>&#8220;C\u1ea1m b\u1eaby&#8221; doanh thu<\/strong> tr\u1ea3 tr\u01b0\u1edbc t\u1eeb vi\u1ec7c b\u00e1n th\u1ebb VIP\/li\u1ec7u tr\u00ecnh 10-20 bu\u1ed5i. N\u1ebfu ghi nh\u1eadn doanh thu d\u1ed3n v\u00e0o m\u1ed9t th\u00e1ng, m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd t\u0103ng \u0111\u1ed9t bi\u1ebfn v\u00e0 l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf.<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"731\" src=\"https:\/\/www.dispa.vn\/wp-content\/uploads\/2026\/07\/Ung-dung-DISPA-ho-tro-boc-tach-doanh-thu-va-quan-ly-thue-gia-tri-gia-tang-dich-vu-spa-tu-dong-1300x731.jpg\" alt=\"\u1ee8ng d\u1ee5ng DISPA h\u1ed7 tr\u1ee3 b\u00f3c t\u00e1ch doanh thu v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ecbch v\u1ee5 spa t\u1ef1 \u0111\u1ed9ng\" class=\"wp-image-29600\" srcset=\"https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ung-dung-DISPA-ho-tro-boc-tach-doanh-thu-va-quan-ly-thue-gia-tri-gia-tang-dich-vu-spa-tu-dong-1300x731.jpg 1300w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ung-dung-DISPA-ho-tro-boc-tach-doanh-thu-va-quan-ly-thue-gia-tri-gia-tang-dich-vu-spa-tu-dong-400x225.jpg 400w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ung-dung-DISPA-ho-tro-boc-tach-doanh-thu-va-quan-ly-thue-gia-tri-gia-tang-dich-vu-spa-tu-dong-768x432.jpg 768w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ung-dung-DISPA-ho-tro-boc-tach-doanh-thu-va-quan-ly-thue-gia-tri-gia-tang-dich-vu-spa-tu-dong-1536x864.jpg 1536w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/07\/Ung-dung-DISPA-ho-tro-boc-tach-doanh-thu-va-quan-ly-thue-gia-tri-gia-tang-dich-vu-spa-tu-dong.jpg 1920w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><figcaption class=\"wp-element-caption\">\u1ee8ng d\u1ee5ng DISPA h\u1ed7 tr\u1ee3 b\u00f3c t\u00e1ch doanh thu v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ecbch v\u1ee5 spa t\u1ef1 \u0111\u1ed9ng<\/figcaption><\/figure>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n ph\u1ee9c t\u1ea1p n\u00e0y, vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng l\u00e0 kh\u00f4ng th\u1ec3. <a href=\"https:\/\/www.dispa.vn\/tu-dong-hoa-crm-trai-nghiem-khach-hang\/\" target=\"_blank\" rel=\"noopener\"><strong><em>H\u1ec7 th\u1ed1ng DISPA (CRM + Mobile App) \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf chuy\u00ean bi\u1ec7t cho ng\u00e0nh l\u00e0m \u0111\u1eb9p ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a<\/em><\/strong><\/a> gi\u00fap b\u1ea1n t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb v\u00e0 minh b\u1ea1ch ngh\u0129a v\u1ee5 thu\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li id=\"htoc-b-c-t-ch-doanh-thu-t-ng-dispa-cho-ph-p-ph-n-lo-i-t-ng-doanh-thu-t-d-ch-v-v-doanh-thu-b-n-l-m-ph-m-gi-p-k-to-n-tr-ch-xu-t-d-li-u-v-p-d-ng-ng-t-l-thu-su-t-lo-i-b-sai-s-t-th-c-ng\"><strong style=\"color:red\">B\u00f3c t\u00e1ch doanh thu t\u1ef1 \u0111\u1ed9ng:<\/strong> DISPA cho ph\u00e9p ph\u00e2n lo\u1ea1i t\u1ef1 \u0111\u1ed9ng doanh thu t\u1eeb d\u1ecbch v\u1ee5 v\u00e0 doanh thu b\u00e1n l\u1ebb m\u1ef9 ph\u1ea9m, gi\u00fap k\u1ebf to\u00e1n tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t, lo\u1ea1i b\u1ecf sai s\u00f3t th\u1ee7 c\u00f4ng.<\/li>\n\n\n\n<li id=\"htoc-qu-n-l-th-li-u-tr-nh-th-ng-minh-h-th-ng-theo-d-i-tr-bu-i-session-ch-nh-x-c-h-tr-ph-n-b-doanh-thu-th-c-t-theo-t-ng-l-n-kh-ch-n-l-m-d-ch-v-minh-b-ch-h-a-d-ng-ti-n-tr-tr-c\"><strong style=\"color:red\">Qu\u1ea3n l\u00fd th\u1ebb li\u1ec7u tr\u00ecnh th\u00f4ng minh:<\/strong> H\u1ec7 th\u1ed1ng theo d\u00f5i, tr\u1eeb bu\u1ed5i (session) ch\u00ednh x\u00e1c. H\u1ed7 tr\u1ee3 ph\u00e2n b\u1ed5 doanh thu th\u1ef1c t\u1ebf theo t\u1eebng l\u1ea7n kh\u00e1ch \u0111\u1ebfn l\u00e0m d\u1ecbch v\u1ee5, minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n\n\n\n<li id=\"htoc-h-th-ng-b-o-c-o-i-so-t-th-i-gian-th-c-k-t-xu-t-d-li-u-doanh-thu-ch-nh-x-c-theo-t-ng-ng-y-t-ng-ca-l-m-vi-c-th-c-hi-n-xu-t-h-a-n-i-n-t-g-p-v-o-cu-i-ng-y-ng-quy-nh\"><strong style=\"color:red\">H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o \u0111\u1ed1i so\u00e1t th\u1eddi gian th\u1ef1c:<\/strong> K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u doanh thu ch\u00ednh x\u00e1c theo t\u1eebng ng\u00e0y, t\u1eebng ca l\u00e0m vi\u1ec7c \u0111\u1ec3 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed9p v\u00e0o cu\u1ed1i ng\u00e0y \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li id=\"htoc-ng-b-to-n-di-n-dispa-k-t-h-p-ho-n-h-o-gi-a-qu-n-l-l-ch-h-n-ch-m-s-c-kh-ch-h-ng-v-theo-d-i-t-i-ch-nh-ngay-tr-n-i-n-tho-i-gi-m-t-i-t-i-a-p-l-c-cho-b-ph-n-k-to-n\"><strong style=\"color:red\">\u0110\u1ed3ng b\u1ed9 to\u00e0n di\u1ec7n:<\/strong> DISPA k\u1ebft h\u1ee3p ho\u00e0n h\u1ea3o gi\u1eefa qu\u1ea3n l\u00fd l\u1ecbch h\u1eb9n, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng v\u00e0 theo d\u00f5i t\u00e0i ch\u00ednh ngay tr\u00ean \u0111i\u1ec7n tho\u1ea1i, gi\u1ea3m t\u1ea3i t\u1ed1i \u0111a \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u1edf v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t spa kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e2u chuy\u1ec7n c\u1ee7a \u0111am m\u00ea l\u00e0m \u0111\u1eb9p hay tay ngh\u1ec1 k\u1ef9<\/p>\n","protected":false},"author":1,"featured_media":29597,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[77,78],"class_list":["post-426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-giay-to-spa","tag-cac-loai-thue","tag-chung-tu"],"_links":{"self":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts\/426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/comments?post=426"}],"version-history":[{"count":3,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts\/426\/revisions"}],"predecessor-version":[{"id":29602,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts\/426\/revisions\/29602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/media\/29597"}],"wp:attachment":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/media?parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/categories?post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/tags?post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}