{"id":4040,"date":"2021-12-13T10:18:52","date_gmt":"2021-12-13T03:18:52","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4040"},"modified":"2021-12-13T11:17:43","modified_gmt":"2021-12-13T04:17:43","slug":"gop-von-bang-tien-mat-theo-quy-dinh-hien-hanh","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/gop-von-bang-tien-mat-theo-quy-dinh-hien-hanh\/","title":{"rendered":"G\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh"},"content":{"rendered":"<p style=\"text-align: justify;\">Th\u1ecb tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng n\u0103ng \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n, k\u00e8m theo \u0111\u00f3 l\u00e0 nhu c\u1ea7u g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p ng\u00e0y c\u00e0ng t\u0103ng. G\u00f3p v\u1ed1n ti\u1ec1n m\u1eb7t c\u0169ng l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n.V\u1eady ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 ph\u1ea3i b\u1ea5t c\u1ee9 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 th\u1ec3 g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t ? B\u00e0i vi\u1ebft ch\u00fang t\u00f4i chia s\u1ebb d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 lo\u1ea1i h\u00ecnh n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">1. B\u1eaft bu\u1ed9c doanh nghi\u1ec7p g\u00f3p v\u1ed1n b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n<\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4194\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/Th\u1ee7-t\u1ee5c-g\u00f3p-v\u1ed1n-b\u1eb1ng-ti\u1ec1n-m\u1eb7t.png\" alt=\"Thu-tuc-gop-von-bang-tien-mat\" width=\"699\" height=\"449\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/Th\u1ee7-t\u1ee5c-g\u00f3p-v\u1ed1n-b\u1eb1ng-ti\u1ec1n-m\u1eb7t.png 628w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/Th\u1ee7-t\u1ee5c-g\u00f3p-v\u1ed1n-b\u1eb1ng-ti\u1ec1n-m\u1eb7t-300x193.png 300w\" sizes=\"auto, (max-width: 699px) 100vw, 699px\" \/><\/p>\n<p style=\"text-align: justify;\"><em>Quy \u0111\u1ecbnh g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty<\/em><\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 222\/2013\/N\u0110-CP quy \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 09\/2015\/TT-BTC v\u1ec1 h\u01b0\u1edbng d\u1eabn giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 222\/2013\/N\u0110-CP ng\u00e0y 31\/12\/2013 c\u1ee7a ch\u00ednh ph\u1ee7 v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n<ul style=\"list-style-type: square; text-align: justify;\">\n<li>C\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t nh\u01b0 l\u00e0 ti\u1ec1n gi\u1ea5y hay ti\u1ec1n kim lo\u1ea1i do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh \u0111\u1ec3 thanh to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch nh\u01b0 l\u00e0 g\u00f3p v\u1ed1n hay mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u00e1c<\/li>\n<li>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p hay g\u00f3p v\u1ed1n v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c:\n<ul style=\"list-style-type: circle;\">\n<li>Thanh to\u00e1n b\u1eb1ng h\u00ecnh th\u1ee9c S\u00e9c;<\/li>\n<li>Thanh to\u00e1n b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n ti\u1ec1n &#8211; \u1ee7y nhi\u1ec7m chi;<\/li>\n<li>Nh\u1eefng h\u00ecnh th\u1ee9c thanh to\u00e1n m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<\/li>\n<li>Ch\u00fa \u00fd: Th\u00f4ng t\u01b0 n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch g\u00f3p v\u1ed1n, mua b\u00e1n hay chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c hay l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong c\u00e1c quan h\u1ec7 vay, tr\u1ea3 n\u1ee3, cho vay l\u1eabn nhau \u1edf Vi\u1ec7t Nam. V\u1eady n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf th\u00f4ng t\u01b0 n\u00e0y ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0o doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4192 \" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/gop-von-bang-tien-mat.png\" alt=\"thu-tuc-gop-von-bang-tien-mat\" width=\"709\" height=\"461\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/gop-von-bang-tien-mat.png 749w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/gop-von-bang-tien-mat-300x195.png 300w\" sizes=\"auto, (max-width: 709px) 100vw, 709px\" \/><\/p>\n<p style=\"text-align: justify;\"><em>C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/em><\/p>\n<ul style=\"list-style-type: square; text-align: justify;\">\n<li>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p n\u0103m 2020 quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n th\u00ec:<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, hay v\u00e0ng, ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, c\u00f4ng ngh\u1ec7 hay t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ec9 c\u00f3 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u1ee3p ph\u00e1p ho\u1eb7c l\u00e0 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u1edf kho\u1ea3n 1 c\u1ee7a \u0111i\u1ec1u n\u00e0y th\u00ec m\u1edbi \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: square; text-align: justify;\">\n<li>M\u1eb7t kh\u00e1c c\u0169ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 223\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 09\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n<li>Theo quy \u0111\u1ecbnh c\u00f4ng v\u0103n s\u1ed1 786\/TCT-CS ng\u00e0y 01\/03\/2016 c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>C\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t v\u00e0o c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n hay l\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t khi vay v\u00e0 cho vay l\u1eabn nhau.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>=&gt; T\u1eeb t\u1ea5t c\u1ea3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u00eau tr\u00ean cho th\u1ea5y nh\u1eefng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khi th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p, c\u00f3 ngh\u0129a l\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0o doanh nghi\u1ec7p.<\/strong><\/p>\n<h2 style=\"text-align: justify;\">3. Th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4188\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/capital-contribution-in-cash.png\" alt=\"capital-contribution-in-cash\" width=\"724\" height=\"433\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/capital-contribution-in-cash.png 554w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/capital-contribution-in-cash-300x180.png 300w\" sizes=\"auto, (max-width: 724px) 100vw, 724px\" \/><\/p>\n<p style=\"text-align: justify;\"><em>Th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/em><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0o doanh nghi\u1ec7p, c\u00e1c c\u00e1 nh\u00e2n c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t sau:<\/p>\n<ul style=\"list-style-type: square; text-align: justify;\">\n<li>C\u00e1c gi\u1ea5y t\u1edd h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb bao g\u1ed3m d\u01b0\u1edbi \u0111\u00e2y:<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>M\u1ed9t l\u00e0, phi\u1ebfu thu trong \u0111\u00f3 ph\u1ea7n n\u1ed9i dung c\u00f3 ghi r\u00f5 v\u1ec1 g\u00f3p v\u1ed1n kinh doanh v\u00e0o c\u00f4ng ty v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u1ea5t c\u1ea3 nh\u1eefng ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi li\u00ean quan nh\u01b0 l\u00e0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp phi\u1ebfu, ch\u1eef k\u00fd c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c l\u00e0 t\u1ed5ng gi\u00e1m \u0111\u1ed1c.<\/li>\n<li>Hai l\u00e0, c\u1ea7n ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t (Bi\u00ean b\u1ea3n n\u00e0y th\u00ec ki\u1ec3m \u0111\u1ebfm v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n v\u00e0 lo\u1ea1i ti\u1ec1n c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o<\/li>\n<li>Ba l\u00e0, bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a ng\u01b0\u1eddi g\u00f3p v\u1ed1n. khi th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul style=\"list-style-type: square; text-align: justify;\">\n<li>V\u1ec1 th\u1eddi gian g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u00f4ng ty b\u1eb1ng ti\u1ec1n m\u1eb7t<br \/>\nTheo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 75 Lu\u1eadt doanh nghi\u1ec7p 2020 quy \u0111\u1ecbnh v\u1ec1 g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u00f4ng ty:<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty ph\u1ea3i g\u00f3p cho c\u00f4ng ty \u0111\u00fang v\u00e0 \u0111\u1ee7 v\u1ec1 lo\u1ea1i t\u00e0i s\u1ea3n m\u00e0 \u0111\u00e3 cam k\u1ebft g\u00f3p v\u1ed1n khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 kh\u00f4ng k\u1ec3 th\u1eddi gian v\u1eadn chuy\u1ec3n, nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n. Trong th\u1eddi gian n\u00e0y th\u00ec ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n g\u00f3p m\u00e0 m\u00ecnh \u0111\u00e3 cam k\u1ebft.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e2y m\u00e0 ch\u00fang t\u00f4i chia s\u1ebb hi v\u1ecdng b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, \u0111\u1ec3 t\u1eeb \u0111\u00f3 \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1ecb tr\u01b0\u1eddng kinh doanh ng\u00e0y c\u00e0ng n\u0103ng \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n, k\u00e8m theo \u0111\u00f3 l\u00e0 nhu c\u1ea7u g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p ng\u00e0y c\u00e0ng t\u0103ng. G\u00f3p v\u1ed1n ti\u1ec1n m\u1eb7t c\u0169ng l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n.V\u1eady ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 ph\u1ea3i b\u1ea5t [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":4192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-4040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4040\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4040"}],"version-history":[{"count":6,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4040\/revisions\/"}],"predecessor-version":[{"id":4202,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4040\/revisions\/4202\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4192\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}