{"id":12118,"date":"2025-09-01T07:23:48","date_gmt":"2025-09-01T07:23:48","guid":{"rendered":"https:\/\/bason.vn\/?p=12118"},"modified":"2025-08-26T07:26:35","modified_gmt":"2025-08-26T07:26:35","slug":"chi-phi-thue-kho-bai-hach-toan-vao-dau","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/chi-phi-thue-kho-bai-hach-toan-vao-dau\/","title":{"rendered":"Chi ph\u00ed thu\u00ea kho b\u00e3i h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u?"},"content":{"rendered":"

Chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i \u0111\u00fang quy \u0111\u1ecbnh, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 h\u01b0\u1edbng d\u1eabn ch\u1ecdn t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh, thu\u00ea kho b\u00e3i l\u00e0 nhu c\u1ea7u thi\u1ebft y\u1ebfu \u0111\u1ec3 l\u01b0u tr\u1eef nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a ch\u1edd ph\u00e2n ph\u1ed1i. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u00ea kho b\u00e3i h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u cho \u0111\u00fang quy \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

Chi ph\u00ed thu\u00ea kho b\u00e3i trong doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/h2>\n

Chi ph\u00ed thu\u00ea kho b\u00e3i l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea \u0111\u1ec3 s\u1eed d\u1ee5ng kh\u00f4ng gian l\u01b0u tr\u1eef h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m ho\u1eb7c m\u00e1y m\u00f3c thi\u1ebft b\u1ecb. Kho\u1ea3n chi ph\u00ed n\u00e0y ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n, t\u00f9y thu\u1ed9c v\u00e0o nhu c\u1ea7u s\u1ea3n xu\u1ea5t \u2013 kinh doanh.\u00a0<\/span><\/p>\n

Trong ho\u1ea1t \u0111\u1ed9ng logistics, chi ph\u00ed thu\u00ea kho b\u00e3i kh\u00f4ng ch\u1ec9 bao g\u1ed3m ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 k\u00e8m theo nh\u01b0 b\u1ea3o qu\u1ea3n, x\u1ebfp d\u1ee1, an ninh, PCCC v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho. V\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, xu\u1ea5t nh\u1eadp kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c ng\u00e0nh k\u1ef9 thu\u1eadt nh\u01b0 nh\u1ef1a, c\u01a1 kh\u00ed, \u0111i\u1ec7n t\u1eed, vi\u1ec7c qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

\"chi-pho-thue-kho-bai-hach-toan-vao-dau-1\"<\/p>\n

Chi ph\u00ed thu\u00ea kho b\u00e3i l\u00e0 kho\u1ea3n doanh nghi\u1ec7p tr\u1ea3 \u0111\u1ec3 s\u1eed d\u1ee5ng kh\u00f4ng gian l\u01b0u tr\u1eef v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i<\/b><\/h2>\n

Vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i c\u1ea7n d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u1ec7 v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf. C\u01a1 s\u1edf \u0111\u1ea7u ti\u00ean l\u00e0 <\/span>Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/b>, quy \u0111\u1ecbnh nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed ph\u1ea3i trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n

Ti\u1ebfp theo, <\/span>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b> v\u00e0 <\/span>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b> (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba) h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n, trong \u0111\u00f3 bao g\u1ed3m thu\u00ea kho b\u00e3i, v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. Ngo\u00e0i ra, <\/span>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> v\u00e0 <\/span>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/b> (c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh kho\u1ea3n chi thu\u00ea kho b\u00e3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n: ph\u00e1t sinh th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.\u00a0<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thu\u00ea kho c\u1ee7a c\u00e1 nh\u00e2n, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n) theo quy \u0111\u1ecbnh t\u1ea1i <\/span>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/b>. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i <\/span>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b> v\u00e0 <\/span>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/b> c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 khi h\u1ea1ch to\u00e1n. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap chi ph\u00ed thu\u00ea kho b\u00e3i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.<\/span><\/p>\n

\"Chi<\/p>\n

H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i ph\u1ea3i tu\u00e2n theo Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 thu\u1ebf<\/span><\/p>\n

Chi ph\u00ed thu\u00ea kho b\u00e3i h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u?<\/b><\/h2>\n

Chi ph\u00ed thu\u00ea kho b\u00e3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng kho v\u00e0 t\u00ednh ch\u1ea5t ph\u00e1t sinh chi ph\u00ed. N\u1ebfu kho \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ee9a nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u00ec kho\u1ea3n chi n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o <\/span>TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/b>, gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.\u00a0<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p kho ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u01b0u tr\u1eef h\u00e0ng h\u00f3a tr\u01b0\u1edbc khi ph\u00e2n ph\u1ed1i, chi ph\u00ed s\u1ebd ghi nh\u1eadn v\u00e0o <\/span>TK 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/b>, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. Khi kho \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u01b0u tr\u1eef t\u00e0i s\u1ea3n, v\u1eadt t\u01b0 cho m\u1ee5c \u0111\u00edch h\u00e0nh ch\u00ednh ho\u1eb7c d\u1ef1 ph\u00f2ng, kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o <\/span>TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b>, th\u1ec3 hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 m\u1ed9t ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd chung.\u00a0<\/span><\/p>\n

V\u1edbi c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp, n\u1ebfu kho ph\u1ee5c v\u1ee5 cho m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng th\u00ec kho\u1ea3n chi thu\u00ea kho c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o <\/span>TK 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/b>. Ngo\u00e0i ra, trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n thu\u00ea kho nhi\u1ec1u k\u1ef3 m\u1ed9t l\u1ea7n (v\u00ed d\u1ee5 6 th\u00e1ng ho\u1eb7c 1 n\u0103m), k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn v\u00e0o <\/span>TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b> v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n theo th\u1eddi gian thu\u00ea \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n. Vi\u1ec7c l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

V\u00ed d\u1ee5 c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i\u00a0<\/b><\/h2>\n

\u0110\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i ch\u00ednh x\u00e1c, tr\u01b0\u1edbc ti\u00ean k\u1ebf to\u00e1n c\u1ea7n thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 g\u1ed3m h\u1ee3p \u0111\u1ed3ng thu\u00ea kho, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3), h\u00f3a \u0111\u01a1n VAT ho\u1eb7c ch\u1ee9ng t\u1eeb thu\u1ebf kho\u00e1n, bi\u00ean b\u1ea3n b\u00e0n giao kho, v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan c\u1ee7a Bason Logistics v\u1edbi gi\u00e1 60 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (\u0111\u00e3 bao g\u1ed3m VAT 10%) \u0111\u1ec3 l\u01b0u tr\u1eef h\u00e0ng xu\u1ea5t kh\u1ea9u. Khi thanh to\u00e1n theo t\u1eebng th\u00e1ng, k\u1ebf to\u00e1n s\u1ebd \u0111\u1ecbnh kho\u1ea3n nh\u01b0 sau: N\u1ee3 TK 641 ho\u1eb7c 642: 54.545.455 (gi\u00e1 ch\u01b0a VAT), N\u1ee3 TK 1331: 5.454.545 (VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb), C\u00f3 TK 111\/112: 60.000.000. N\u1ebfu kho ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t, kho\u1ea3n chi n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 627 \u0111\u1ec3 t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.\u00a0<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea kho trong 12 th\u00e1ng, k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n v\u00e0 ph\u00e2n b\u1ed5 h\u00e0ng th\u00e1ng sang TK 627, 641 ho\u1eb7c 642 t\u00f9y m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. V\u1edbi doanh nghi\u1ec7p thu\u00ea kho c\u1ee7a c\u00e1 nh\u00e2n, ngo\u00e0i h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n, c\u1ea7n h\u1ea1ch to\u00e1n th\u00eam ngh\u0129a v\u1ee5 n\u1ed9p thay thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n. C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y \u0111\u1ea3m b\u1ea3o chi ph\u00ed thu\u00ea kho \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3, \u0111\u00fang t\u00e0i kho\u1ea3n, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Vi\u1ec7c <\/span><\/i>h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed thu\u00ea kho b\u00e3i <\/i><\/b>kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf, m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch logistics hi\u1ec7u qu\u1ea3 h\u01a1n. B\u1eb1ng c\u00e1ch tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, l\u1ef1a ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 y\u00ean t\u00e2m khi quy\u1ebft to\u00e1n v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1t sinh. \u0110\u1ec3 t\u1ed1i \u01b0u c\u1ea3 chi ph\u00ed thu\u00ea kho v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c uy t\u00edn nh\u01b0 <\/span><\/i>Bason Logistics <\/i><\/b>s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng l\u01b0u tr\u1eef, v\u1eeba d\u1ec5 d\u00e0ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed d\u00e0i h\u1ea1n.<\/span><\/i><\/p>","protected":false},"excerpt":{"rendered":"

Chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea kho b\u00e3i \u0111\u00fang quy \u0111\u1ecbnh, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 h\u01b0\u1edbng d\u1eabn ch\u1ecdn t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u1ed1i \u01b0u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh, thu\u00ea kho b\u00e3i l\u00e0 nhu c\u1ea7u thi\u1ebft y\u1ebfu \u0111\u1ec3 l\u01b0u tr\u1eef nguy\u00ean v\u1eadt li\u1ec7u,…<\/p>","protected":false},"author":1,"featured_media":12051,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/comments?post=12118"}],"version-history":[{"count":3,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12118\/revisions"}],"predecessor-version":[{"id":12121,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/12118\/revisions\/12121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media\/12051"}],"wp:attachment":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media?parent=12118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/categories?post=12118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/tags?post=12118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}