{"id":37082,"date":"2026-02-23T15:08:18","date_gmt":"2026-02-23T08:08:18","guid":{"rendered":"https:\/\/dps.media\/?p=37082"},"modified":"2026-10-16T19:26:50","modified_gmt":"2026-10-16T12:26:50","slug":"payment-method-comparison-table","status":"publish","type":"post","link":"https:\/\/dps.media\/zh\/payment-method-comparison-table\/","title":{"rendered":"\u4ed8\u6b3e\u65b9\u6848\u5bf9\u6bd4\u8868"},"content":{"rendered":"<div id=\"dps-isolated-root\" class=\"dps-calc-wrapper\">\n    <h2 style=\"position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); border: 0;\">\n        DPS.MEDIA \u5e7f\u544a\u8d39\u7528\u8ba1\u7b97\u5668 \u2013 \u81ea\u884c\u6295\u653e\u4e0e\u901a\u8fc7 DPS \u6295\u653e\u7684\u5bf9\u6bd4<\/h2>\n    <style>\n        img.attachment-full.size-full.wp-post-image {\n            display: none !important;\n        }\n\n        div#ftwp-header-title {\n            display: none !important;\n        }\n\n        \/* --- C\u00d4 L\u1eacP KHUNG GIAO DI\u1ec6N & FONT CH\u1eee TO\u00c0N DI\u1ec6N --- *\/\n        #dps-isolated-root.dps-calc-wrapper,\n        #dps-isolated-root * {\n            box-sizing: border-box !important;\n            font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, \"Helvetica Neue\", Arial, sans-serif !important;\n            -webkit-font-smoothing: antialiased;\n            -moz-osx-font-smoothing: grayscale;\n        }\n\n        #dps-isolated-root.dps-calc-wrapper {\n            --font-mono: ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, \"Liberation Mono\", \"Courier New\", monospace;\n            --color-background-primary: #ffffff;\n            --color-background-secondary: #f9fafb;\n            --color-text-primary: #111827;\n            --color-text-secondary: #4b5563;\n            --color-border-secondary: #d1d5db;\n            --color-border-tertiary: #e5e7eb;\n            --border-radius-md: 8px;\n            --border-radius-lg: 12px;\n\n            padding: 1.5rem 0;\n            max-width: 1080px;\n            width: 100%;\n            margin: 0 auto;\n            color: var(--color-text-primary);\n            line-height: 1.5;\n            text-align: left;\n        }\n\n        #dps-isolated-root button {\n            cursor: pointer;\n            font-family: inherit;\n        }\n\n        #dps-isolated-root input {\n            font-family: inherit;\n        }\n\n        #dps-isolated-root .card {\n            background: var(--color-background-primary);\n            border: 1px solid var(--color-border-tertiary);\n            border-radius: var(--border-radius-lg);\n            overflow: hidden;\n            box-shadow: 0 4px 6px -1px rgba(0, 0, 0, 0.05), 0 2px 4px -1px rgba(0, 0, 0, 0.03);\n            margin-bottom: 2rem;\n        }\n\n        #dps-isolated-root .card:last-of-type {\n            margin-bottom: 0;\n        }\n\n        #dps-isolated-root .card-header-label {\n            font-size: 13.5px !important;\n            font-weight: 700 !important;\n            padding: 12px 18px !important;\n            background: #f8fafc !important;\n            border-bottom: 1px solid var(--color-border-tertiary) !important;\n            color: #1e293b !important;\n            display: flex !important;\n            align-items: center !important;\n            gap: 8px !important;\n            text-transform: uppercase !important;\n            letter-spacing: .02em !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .input-area {\n            padding: 1.25rem 1.5rem !important;\n            border-bottom: 1px solid var(--color-border-tertiary) !important;\n        }\n\n        #dps-isolated-root .input-label {\n            font-size: 14px !important;\n            font-weight: 600 !important;\n            color: var(--color-text-primary) !important;\n            margin: 0 0 8px 0 !important;\n            line-height: 1.4 !important;\n        }\n\n        #dps-isolated-root .input-row {\n            display: flex !important;\n            align-items: center !important;\n            gap: 8px !important;\n        }\n\n        #dps-isolated-root .amount-input {\n            flex: 1 !important;\n            font-size: 18px !important;\n            font-weight: 600 !important;\n            padding: 9px 12px !important;\n            border: 1px solid var(--color-border-secondary) !important;\n            border-radius: var(--border-radius-md) !important;\n            background: var(--color-background-primary) !important;\n            color: var(--color-text-primary) !important;\n            outline: none !important;\n            min-width: 0 !important;\n            height: auto !important;\n            box-shadow: none !important;\n        }\n\n        #dps-isolated-root .amount-input:focus {\n            border-color: #2563eb !important;\n            box-shadow: 0 0 0 3px rgba(37, 99, 235, .12) !important;\n        }\n\n        #dps-isolated-root .currency-badge {\n            font-size: 12.5px !important;\n            font-weight: 600 !important;\n            color: var(--color-text-secondary) !important;\n            background: var(--color-background-secondary) !important;\n            padding: 8px 12px !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n            border-radius: var(--border-radius-md) !important;\n            white-space: nowrap !important;\n            line-height: 1.4 !important;\n        }\n\n        #dps-isolated-root .quick-btns {\n            display: flex !important;\n            gap: 6px !important;\n            margin-top: 10px !important;\n            flex-wrap: wrap !important;\n        }\n\n        #dps-isolated-root .quick-btn {\n            font-size: 11.5px !important;\n            font-weight: 500 !important;\n            padding: 4px 10px !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n            border-radius: 999px !important;\n            background: var(--color-background-secondary) !important;\n            color: var(--color-text-secondary) !important;\n            transition: all .15s !important;\n            line-height: 1.4 !important;\n        }\n\n        #dps-isolated-root .quick-btn:hover {\n            border-color: #2563eb !important;\n            color: #2563eb !important;\n            background: #eff6ff !important;\n        }\n\n        #dps-isolated-root .results {\n            padding: 1.25rem 1.5rem !important;\n        }\n\n        #dps-isolated-root .cols {\n            display: grid !important;\n            grid-template-columns: 1fr 1fr !important;\n            gap: 1.25rem !important;\n            margin: 0 !important;\n            width: 100% !important;\n        }\n\n        @media(max-width:768px) {\n            #dps-isolated-root .cols {\n                grid-template-columns: 1fr !important;\n            }\n        }\n\n        #dps-isolated-root .col-head {\n            font-size: 12.5px !important;\n            font-weight: 700 !important;\n            text-transform: uppercase !important;\n            letter-spacing: .04em !important;\n            padding: 8px 12px !important;\n            border-radius: var(--border-radius-md) !important;\n            margin-bottom: 10px !important;\n            display: flex !important;\n            align-items: center !important;\n            gap: 6px !important;\n        }\n\n        #dps-isolated-root .col-head-dps {\n            background: #ecfdf5 !important;\n            color: #065f46 !important;\n            border: 1px solid #a7f3d0 !important;\n        }\n\n        #dps-isolated-root .col-head-self {\n            background: var(--color-background-secondary) !important;\n            color: var(--color-text-secondary) !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n        }\n\n        \/* --- B\u1ea2NG D\u00d2NG T\u00cdNH TO\u00c1N (CH\u1ed0NG GHI \u0110\u00c8 B\u1edeI BOOTSTRAP GRID .row) --- *\/\n        #dps-isolated-root .dps-calc-row,\n        #dps-isolated-root .row {\n            display: flex !important;\n            flex-direction: row !important;\n            flex-wrap: nowrap !important;\n            justify-content: space-between !important;\n            align-items: center !important;\n            min-height: 38px !important;\n            padding: 6px 0 !important;\n            border-bottom: 1px solid var(--color-border-tertiary) !important;\n            margin: 0 !important;\n            width: 100% !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .dps-calc-row:last-of-type,\n        #dps-isolated-root .row:last-of-type {\n            border-bottom: none !important;\n        }\n\n        \/* Ch\u1ed1ng Bootstrap .row > * { width: 100% } l\u00e0m r\u1edbt d\u00f2ng gi\u00e1 tr\u1ecb *\/\n        #dps-isolated-root .dps-calc-row > *,\n        #dps-isolated-root .row > * {\n            width: auto !important;\n            max-width: none !important;\n            padding: 0 !important;\n            margin: 0 !important;\n            flex-shrink: 0 !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .row-label {\n            font-size: 13px !important;\n            color: #374151 !important;\n            font-weight: 500 !important;\n            display: inline-flex !important;\n            align-items: center !important;\n            gap: 6px !important;\n            line-height: 1.4 !important;\n            flex: 1 1 auto !important;\n            min-width: 0 !important;\n        }\n\n        #dps-isolated-root .row-label > span:last-child {\n            white-space: normal !important;\n        }\n\n        #dps-isolated-root .step-badge {\n            font-size: 10.5px !important;\n            font-weight: 700 !important;\n            padding: 2px 6px !important;\n            border-radius: 4px !important;\n            font-family: var(--font-mono) !important;\n            flex-shrink: 0 !important;\n            min-width: 20px !important;\n            height: 18px !important;\n            display: inline-flex !important;\n            align-items: center !important;\n            justify-content: center !important;\n            text-align: center !important;\n            line-height: 1 !important;\n        }\n\n        #dps-isolated-root .step-em {\n            background: #d1fae5 !important;\n            color: #065f46 !important;\n        }\n\n        #dps-isolated-root .step-gray {\n            background: #e2e8f0 !important;\n            color: #475569 !important;\n        }\n\n        #dps-isolated-root .step-bm {\n            background: #fef3c7 !important;\n            color: #92400e !important;\n        }\n\n        #dps-isolated-root .step-blue {\n            background: #e0f2fe !important;\n            color: #0369a1 !important;\n        }\n\n        #dps-isolated-root .row-val {\n            font-size: 14px !important;\n            font-weight: 600 !important;\n            color: #111827 !important;\n            text-align: right !important;\n            white-space: nowrap !important;\n            margin-left: 10px !important;\n            flex: 0 0 auto !important;\n            font-variant-numeric: tabular-nums !important;\n            line-height: 1.4 !important;\n        }\n\n        #dps-isolated-root .row-val-red {\n            color: #dc2626 !important;\n        }\n\n        #dps-isolated-root .row-val-blue {\n            color: #0369a1 !important;\n        }\n\n        #dps-isolated-root .row-val-green {\n            color: #059669 !important;\n        }\n\n        #dps-isolated-root .divider-row {\n            border-top: 1px dashed var(--color-border-secondary) !important;\n            margin: 8px 0 !important;\n            width: 100% !important;\n        }\n\n        #dps-isolated-root .transfer-row {\n            display: flex !important;\n            flex-direction: row !important;\n            flex-wrap: nowrap !important;\n            justify-content: space-between !important;\n            align-items: center !important;\n            min-height: 42px !important;\n            padding: 8px 12px !important;\n            border-radius: var(--border-radius-md) !important;\n            background: var(--color-background-secondary) !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n            margin: 8px 0 !important;\n            width: 100% !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .transfer-row > * {\n            width: auto !important;\n            max-width: none !important;\n            padding: 0 !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .transfer-label {\n            font-size: 13px !important;\n            color: var(--color-text-secondary) !important;\n            font-weight: 600 !important;\n            flex: 1 1 auto !important;\n            display: inline-flex !important;\n            align-items: center !important;\n            gap: 4px !important;\n        }\n\n        #dps-isolated-root .transfer-val {\n            font-size: 15px !important;\n            font-weight: 700 !important;\n            color: var(--color-text-primary) !important;\n            flex: 0 0 auto !important;\n            margin-left: 10px !important;\n            text-align: right !important;\n            font-variant-numeric: tabular-nums !important;\n        }\n\n        #dps-isolated-root .refund-row {\n            display: flex !important;\n            flex-direction: row !important;\n            flex-wrap: nowrap !important;\n            justify-content: space-between !important;\n            align-items: center !important;\n            min-height: 38px !important;\n            padding: 6px 12px !important;\n            border-radius: var(--border-radius-md) !important;\n            background: #fff7ed !important;\n            border: 1px solid #fed7aa !important;\n            margin: 8px 0 !important;\n            width: 100% !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .refund-row > * {\n            width: auto !important;\n            max-width: none !important;\n            padding: 0 !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .refund-label {\n            font-size: 12.5px !important;\n            color: #c2410c !important;\n            font-weight: 600 !important;\n            display: inline-flex !important;\n            align-items: center !important;\n            gap: 5px !important;\n            flex: 1 1 auto !important;\n        }\n\n        #dps-isolated-root .refund-val {\n            font-size: 14px !important;\n            font-weight: 700 !important;\n            color: #16a34a !important;\n            flex: 0 0 auto !important;\n            margin-left: 10px !important;\n            text-align: right !important;\n            font-variant-numeric: tabular-nums !important;\n        }\n\n        #dps-isolated-root .total-row {\n            display: flex !important;\n            flex-direction: row !important;\n            flex-wrap: nowrap !important;\n            justify-content: space-between !important;\n            align-items: center !important;\n            min-height: 48px !important;\n            padding: 10px 14px !important;\n            border-radius: var(--border-radius-md) !important;\n            margin-top: 10px !important;\n            width: 100% !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .total-row > * {\n            width: auto !important;\n            max-width: none !important;\n            padding: 0 !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .total-dps {\n            background: #ecfdf5 !important;\n            border: 1px solid #6ee7b7 !important;\n        }\n\n        #dps-isolated-root .total-self {\n            background: var(--color-background-secondary) !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n        }\n\n        #dps-isolated-root .total-label {\n            font-size: 13.5px !important;\n            font-weight: 700 !important;\n            flex: 1 1 auto !important;\n        }\n\n        #dps-isolated-root .total-label-dps {\n            color: #065f46 !important;\n        }\n\n        #dps-isolated-root .total-label-self {\n            color: var(--color-text-secondary) !important;\n        }\n\n        #dps-isolated-root .total-val {\n            font-size: 17px !important;\n            font-weight: 700 !important;\n            flex: 0 0 auto !important;\n            margin-left: 10px !important;\n            text-align: right !important;\n            font-variant-numeric: tabular-nums !important;\n        }\n\n        #dps-isolated-root .total-val-dps {\n            color: #059669 !important;\n        }\n\n        #dps-isolated-root .total-val-self {\n            color: var(--color-text-primary) !important;\n        }\n\n        #dps-isolated-root .equal-banner {\n            margin-top: 1.25rem !important;\n            padding: 12px 16px !important;\n            background: #ecfdf5 !important;\n            border-radius: var(--border-radius-md) !important;\n            border: 1px solid #6ee7b7 !important;\n            display: flex !important;\n            align-items: flex-start !important;\n            gap: 12px !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .equal-icon {\n            font-size: 18px !important;\n            flex-shrink: 0 !important;\n            line-height: 1.4 !important;\n        }\n\n        #dps-isolated-root .equal-text {\n            font-size: 13px !important;\n            color: #065f46 !important;\n            flex: 1 !important;\n            line-height: 1.6 !important;\n        }\n\n        #dps-isolated-root .equal-text strong {\n            font-weight: 700 !important;\n            color: #047857 !important;\n        }\n\n        #dps-isolated-root .note-red {\n            font-size: 12.5px !important;\n            padding: 7px 10px !important;\n            background: #fef2f2 !important;\n            border-left: 3px solid #f87171 !important;\n            border-radius: 0 4px 4px 0 !important;\n            color: #991b1b !important;\n            margin-top: 6px !important;\n            display: flex !important;\n            flex-direction: row !important;\n            flex-wrap: nowrap !important;\n            justify-content: space-between !important;\n            align-items: center !important;\n            min-height: 36px !important;\n            width: 100% !important;\n            box-sizing: border-box !important;\n        }\n\n        #dps-isolated-root .note-red > span {\n            display: inline-flex !important;\n            align-items: center !important;\n            gap: 4px !important;\n            flex: 1 1 auto !important;\n            font-size: 12.5px !important;\n            color: #991b1b !important;\n        }\n\n        #dps-isolated-root .note-red strong {\n            font-size: 13.5px !important;\n            font-weight: 700 !important;\n            color: #991b1b !important;\n            flex: 0 0 auto !important;\n            margin-left: 10px !important;\n            text-align: right !important;\n            font-variant-numeric: tabular-nums !important;\n        }\n\n        #dps-isolated-root .empty-state {\n            text-align: center !important;\n            padding: 2.5rem 1rem !important;\n            color: var(--color-text-secondary) !important;\n            font-size: 14px !important;\n        }\n\n        \/* Tooltip styles *\/\n        #dps-isolated-root .dps-tooltip {\n            position: relative;\n            display: inline-flex;\n            align-items: center;\n            margin-left: 4px;\n            vertical-align: middle;\n        }\n\n        #dps-isolated-root .dps-tooltip .dps-tooltiptext {\n            visibility: hidden;\n            width: 220px;\n            background-color: #1f2937;\n            color: #fff;\n            text-align: center;\n            border-radius: 6px;\n            padding: 6px 10px;\n            position: absolute;\n            z-index: 100;\n            bottom: 125%;\n            left: 50%;\n            margin-left: -110px;\n            opacity: 0;\n            transition: opacity 0.2s;\n            font-size: 11px;\n            font-weight: normal;\n            line-height: 1.4;\n            white-space: normal;\n            box-shadow: 0 4px 6px -1px rgba(0,0,0,0.1), 0 2px 4px -1px rgba(0,0,0,0.06);\n        }\n\n        #dps-isolated-root .dps-tooltip .dps-tooltiptext::after {\n            content: \"\";\n            position: absolute;\n            top: 100%;\n            left: 50%;\n            margin-left: -5px;\n            border-width: 5px;\n            border-style: solid;\n            border-color: #1f2937 transparent transparent transparent;\n        }\n\n        #dps-isolated-root .dps-tooltip:hover .dps-tooltiptext {\n            visibility: visible;\n            opacity: 1;\n        }\n\n        \/* Prominent highlight for DPS transfer (kh\u00f4ng d\u00f9ng scale \u0111\u1ec3 gi\u1eef th\u1eb3ng tr\u1ee5c ngang) *\/\n        #dps-isolated-root .transfer-row-highlight {\n            background: linear-gradient(135deg, #f0fdf4, #d1fae5) !important;\n            border: 1.5px solid #10b981 !important;\n            box-shadow: 0 2px 8px rgba(16, 185, 129, 0.15) !important;\n        }\n\n        #dps-isolated-root .transfer-row-highlight .transfer-label {\n            color: #065f46 !important;\n            font-weight: 700 !important;\n            font-size: 13.5px !important;\n        }\n\n        #dps-isolated-root .transfer-row-highlight .transfer-val {\n            color: #047857 !important;\n            font-size: 16px !important;\n            font-weight: 700 !important;\n        }\n\n        \/* Responsive Input Grid *\/\n        #dps-isolated-root .input-grid {\n            display: flex !important;\n            gap: 16px !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .input-col-main {\n            flex: 2 !important;\n        }\n\n        #dps-isolated-root .input-col-fee {\n            flex: 1 !important;\n            min-width: 150px !important;\n        }\n\n        @media (max-width: 520px) {\n            #dps-isolated-root .input-grid {\n                flex-direction: column !important;\n                gap: 12px !important;\n            }\n        }\n\n        \/* Fee mode toggle (% vs flat amount) *\/\n        #dps-isolated-root .fee-mode-toggle {\n            display: flex !important;\n            gap: 4px !important;\n            margin-bottom: 6px !important;\n        }\n\n        #dps-isolated-root .fee-mode-btn {\n            flex: 1 !important;\n            font-size: 11px !important;\n            font-weight: 600 !important;\n            padding: 5px 4px !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n            border-radius: 6px !important;\n            background: var(--color-background-secondary) !important;\n            color: var(--color-text-secondary) !important;\n            text-align: center !important;\n            transition: all .15s !important;\n            line-height: 1.3 !important;\n        }\n\n        #dps-isolated-root .fee-mode-btn:hover {\n            border-color: #2563eb !important;\n        }\n\n        #dps-isolated-root .fee-mode-btn.active {\n            background: #2563eb !important;\n            color: #fff !important;\n            border-color: #2563eb !important;\n        }\n\n        \/* BM optional toggle *\/\n        #dps-isolated-root .bm-toggle-row {\n            display: flex !important;\n            align-items: center !important;\n            gap: 8px !important;\n            margin-top: 14px !important;\n            padding-top: 14px !important;\n            border-top: 1px dashed var(--color-border-tertiary) !important;\n        }\n\n        #dps-isolated-root .bm-checkbox {\n            width: 16px !important;\n            height: 16px !important;\n            cursor: pointer !important;\n            accent-color: #2563eb !important;\n            flex-shrink: 0 !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .bm-label {\n            font-size: 13px !important;\n            font-weight: 600 !important;\n            color: var(--color-text-primary) !important;\n            cursor: pointer !important;\n            line-height: 1.4 !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .bm-input-wrap {\n            display: none;\n            margin-top: 10px !important;\n            gap: 8px !important;\n            align-items: center !important;\n        }\n\n        #dps-isolated-root .bm-input-wrap.show {\n            display: flex !important;\n        }\n\n        #dps-isolated-root .bm-input-wrap .amount-input {\n            font-size: 15px !important;\n            padding: 7px 10px !important;\n        }\n\n        \/* CARD 3: L\u1ecaCH S\u1eec THAY \u0110\u1ed4I THU\u1ebe META & C\u01a0 S\u1ede PH\u00c1P L\u00dd *\/\n        #dps-isolated-root .history-container {\n            padding: 1.25rem 1.5rem !important;\n        }\n\n        #dps-isolated-root .history-lead {\n            font-size: 13px !important;\n            color: #374151 !important;\n            line-height: 1.6 !important;\n            margin-bottom: 1.25rem !important;\n            padding: 12px 14px !important;\n            background: #f8fafc !important;\n            border-radius: var(--border-radius-md) !important;\n            border: 1px solid var(--color-border-tertiary) !important;\n        }\n\n        #dps-isolated-root .history-lead strong {\n            color: #111827 !important;\n            font-weight: 700 !important;\n        }\n\n        #dps-isolated-root .timeline-list {\n            display: flex !important;\n            flex-direction: column !important;\n            gap: 12px !important;\n            margin: 0 !important;\n            padding: 0 !important;\n        }\n\n        #dps-isolated-root .timeline-card {\n            border: 1px solid var(--color-border-tertiary) !important;\n            border-radius: var(--border-radius-md) !important;\n            background: var(--color-background-primary) !important;\n            padding: 14px 16px !important;\n            transition: all .15s ease !important;\n            margin: 0 !important;\n        }\n\n        #dps-isolated-root .timeline-card:hover {\n            box-shadow: 0 4px 12px rgba(0,0,0,0.05) !important;\n        }\n\n        #dps-isolated-root .timeline-card-active {\n            border: 1.5px solid #10b981 !important;\n            background: #f0fdf4 !important;\n            box-shadow: 0 4px 12px rgba(16, 185, 129, 0.08) !important;\n        }\n\n        #dps-isolated-root .timeline-top {\n            display: flex !important;\n            justify-content: space-between !important;\n            align-items: center !important;\n            flex-wrap: wrap !important;\n            gap: 8px !important;\n            margin-bottom: 6px !important;\n        }\n\n        #dps-isolated-root .timeline-tag {\n            font-size: 11px !important;\n            font-weight: 700 !important;\n            text-transform: uppercase !important;\n            letter-spacing: .03em !important;\n            padding: 3px 8px !important;\n            border-radius: 4px !important;\n            line-height: 1.3 !important;\n        }\n\n        #dps-isolated-root .timeline-tag-past {\n            background: #f1f5f9 !important;\n            color: #475569 !important;\n        }\n\n        #dps-isolated-root .timeline-tag-active {\n            background: #10b981 !important;\n            color: #ffffff !important;\n        }\n\n        #dps-isolated-root .timeline-period {\n            font-size: 12px !important;\n            color: #64748b !important;\n            font-weight: 500 !important;\n            line-height: 1.3 !important;\n        }\n\n        #dps-isolated-root .timeline-title {\n            font-size: 13.5px !important;\n            font-weight: 700 !important;\n            color: #0f172a !important;\n            margin: 0 0 8px 0 !important;\n            line-height: 1.4 !important;\n        }\n\n        #dps-isolated-root .timeline-detail-list {\n            margin: 6px 0 0 20px !important;\n            padding: 0 !important;\n            list-style-type: disc !important;\n        }\n\n        #dps-isolated-root .timeline-detail-list li {\n            font-size: 13px !important;\n            color: #4b5563 !important;\n            line-height: 1.6 !important;\n            margin-bottom: 6px !important;\n            padding: 0 !important;\n        }\n\n        #dps-isolated-root .timeline-detail-list li:last-child {\n            margin-bottom: 0 !important;\n        }\n\n        #dps-isolated-root .timeline-detail-list li strong {\n            color: #1e293b !important;\n            font-weight: 600 !important;\n            font-size: 13px !important;\n        }\n\n        #dps-isolated-root .timeline-highlight-box {\n            margin-top: 8px !important;\n            padding: 10px 12px !important;\n            border-radius: 6px !important;\n            background: #ecfdf5 !important;\n            border-left: 3px solid #059669 !important;\n            font-size: 12.5px !important;\n            color: #065f46 !important;\n            line-height: 1.6 !important;\n        }\n\n        #dps-isolated-root .timeline-highlight-box strong {\n            color: #064e3b !important;\n            font-weight: 700 !important;\n            font-size: 12.5px !important;\n        }\n    <\/style>\n\n    <!-- CARD 1: T\u00cdNH XU\u00d4I (Nh\u1eadp ng\u00e2n s\u00e1ch Ads) -->\n    <div class=\"card\">\n        <div class=\"card-header-label\">\n            <svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"color: #2563eb;\">\n                <rect x=\"3\" y=\"3\" width=\"18\" height=\"18\" rx=\"2\" ry=\"2\"><\/rect>\n                <line x1=\"9\" y1=\"9\" x2=\"15\" y2=\"15\"><\/line>\n                <line x1=\"15\" y1=\"9\" x2=\"9\" y2=\"15\"><\/line>\n            <\/svg>\n            \u5de5\u51771\uff1a\u6b63\u5411\u8ba1\u7b97\uff08\u8f93\u5165\u60f3\u8fd0\u884c\u7684\u5e7f\u544a\u9884\u7b97 \u2794 \u8ba1\u7b97\u603b\u8f6c\u8d26\u91d1\u989d\uff09\n        <\/div>\n        <div class=\"input-area\">\n            <div class=\"input-grid\">\n                <div class=\"input-col-main\">\n                    <div class=\"input-label\">\u8f93\u5165\u5b9e\u9645\u60f3\u8981\u6295\u653e\u7684\u5e7f\u544a\u9884\u7b97<\/div>\n                    <div class=\"input-row\">\n                        <input class=\"amount-input\" id=\"dps-amount-input\" type=\"text\" placeholder=\"1.000.000\" oninput=\"dpsCalcHandleInput(this.value)\">\n                        <span class=\"currency-badge\">\u8d8a\u5357\u76fe<\/span>\n                    <\/div>\n                <\/div>\n                <div class=\"input-col-fee\">\n                    <div class=\"input-label\">Agency\u670d\u52a1\u8d39<\/div>\n                    <div class=\"fee-mode-toggle\">\n                        <button type=\"button\" class=\"fee-mode-btn active\" id=\"dps-fee-mode-percent-btn\" onclick=\"dpsSetFeeMode('percent')\">% \u767e\u5206\u6bd4<\/button>\n                        <button type=\"button\" class=\"fee-mode-btn\" id=\"dps-fee-mode-flat-btn\" onclick=\"dpsSetFeeMode('flat')\">\u56fa\u5b9a\u91d1\u989d<\/button>\n                    <\/div>\n                    <div class=\"input-row\">\n                        <input class=\"amount-input\" id=\"dps-fee-input\" type=\"text\" value=\"12\" oninput=\"dpsCalcFeeInput(this.value)\" style=\"text-align: center;\">\n                        <span class=\"currency-badge\" id=\"dps-fee-unit\">%<\/span>\n                    <\/div>\n                <\/div>\n            <\/div>\n            <div class=\"quick-btns\">\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuick(1000000)\">100\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuick(5000000)\">500\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuick(10000000)\">1000\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuick(50000000)\">5000\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuick(100000000)\">1\u4ebf<\/button>\n            <\/div>\n            <div class=\"bm-toggle-row\">\n                <input type=\"checkbox\" class=\"bm-checkbox\" id=\"dps-bm-check\" onchange=\"dpsToggleBm(this.checked)\">\n                <label class=\"bm-label\" for=\"dps-bm-check\">\u5ba2\u6237\u662f\u5426\u8d2d\u4e70\u989d\u5916\u7684BM\uff08\u5546\u4e1a\u7ba1\u7406\u5de5\u5177\uff09\uff1f<\/label>\n            <\/div>\n            <div class=\"bm-input-wrap\" id=\"dps-bm-input-wrap\">\n                <input class=\"amount-input\" id=\"dps-bm-input\" type=\"text\" placeholder=\"\u8f93\u5165BM\u4ef7\u683c\" oninput=\"dpsBmInput(this.value)\">\n                <span class=\"currency-badge\">\u8d8a\u5357\u76fe<\/span>\n            <\/div>\n        <\/div>\n\n        <div class=\"results\" id=\"dps-results-area\">\n            <div class=\"empty-state\" id=\"dps-empty-msg\">\u8f93\u5165\u91d1\u989d\u4ee5\u67e5\u770b\u6210\u672c\u5206\u6790<\/div>\n            <div id=\"dps-calc-results\" style=\"display:none\">\n                <div class=\"cols\">\n                    <div id=\"col-self\">\n                        <div class=\"col-head col-head-self\">\n                            <svg width=\"14\" height=\"14\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                                <rect x=\"1\" y=\"4\" width=\"22\" height=\"16\" rx=\"2\"><\/rect>\n                                <line x1=\"1\" y1=\"10\" x2=\"23\" y2=\"10\"><\/line>\n                            <\/svg>\n                            \u65b9\u5f0f2 \u2014 \u81ea\u884c\u6dfb\u52a0\u6807\u7b7e\n                        <\/div>\n                        <div id=\"dps-rows-self\"><\/div>\n                    <\/div>\n\n                    <div id=\"col-dps\">\n                        <div class=\"col-head col-head-dps\">\n                            <svg width=\"14\" height=\"14\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                                <path d=\"M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                            <\/svg>\n                            \u65b9\u5f0f1 \u2014 \u901a\u8fc7 DPS \u2b50\n                        <\/div>\n                        <div id=\"dps-rows-dps\"><\/div>\n                    <\/div>\n                <\/div>\n                <div class=\"equal-banner\" id=\"dps-equal-banner\">\n                    <span class=\"equal-icon\">\u2696<\/span>\n                    <span class=\"equal-text\" id=\"dps-equal-text\"><\/span>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <!-- CARD 2: T\u00cdNH NG\u01af\u1ee2C (Nh\u1eadp s\u1ed1 ti\u1ec1n chuy\u1ec3n kho\u1ea3n cho DPS) -->\n    <div class=\"card\">\n        <div class=\"card-header-label\">\n            <svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"color: #059669;\">\n                <path d=\"M21.5 2v6h-6M21.34 15.57a10 10 0 1 1-.57-8.38l5.67-5.67\"><\/path>\n            <\/svg>\n            \u5de5\u51772\uff1a\u53cd\u5411\u8ba1\u7b97\uff08\u8f93\u5165DPS\u603b\u8f6c\u8d26\u91d1\u989d \u2794 \u8ba1\u7b97\u5b9e\u9645\u8fd0\u884c\u7684\u5e7f\u544a\u9884\u7b97\uff09\n        <\/div>\n        <div class=\"input-area\">\n            <div class=\"input-grid\">\n                <div class=\"input-col-main\">\n                    <div class=\"input-label\">\u8f93\u5165\u60f3\u8981\u8f6c\u8d26\u7ed9DPS\u7684\u603b\u91d1\u989d<\/div>\n                    <div class=\"input-row\">\n                        <input class=\"amount-input\" id=\"dps-amount-input-rev\" type=\"text\" placeholder=\"10.000.000\" oninput=\"dpsCalcHandleInputRev(this.value)\">\n                        <span class=\"currency-badge\">\u8d8a\u5357\u76fe<\/span>\n                    <\/div>\n                <\/div>\n                <div class=\"input-col-fee\">\n                    <div class=\"input-label\">Agency\u670d\u52a1\u8d39<\/div>\n                    <div class=\"fee-mode-toggle\">\n                        <button type=\"button\" class=\"fee-mode-btn active\" id=\"dps-fee-mode-percent-btn-rev\" onclick=\"dpsSetFeeModeRev('percent')\">% \u767e\u5206\u6bd4<\/button>\n                        <button type=\"button\" class=\"fee-mode-btn\" id=\"dps-fee-mode-flat-btn-rev\" onclick=\"dpsSetFeeModeRev('flat')\">\u56fa\u5b9a\u91d1\u989d<\/button>\n                    <\/div>\n                    <div class=\"input-row\">\n                        <input class=\"amount-input\" id=\"dps-fee-input-rev\" type=\"text\" value=\"12\" oninput=\"dpsCalcFeeInputRev(this.value)\" style=\"text-align: center;\">\n                        <span class=\"currency-badge\" id=\"dps-fee-unit-rev\">%<\/span>\n                    <\/div>\n                <\/div>\n            <\/div>\n            <div class=\"quick-btns\">\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuickRev(1294059)\">1.294.059 \u8d8a\u5357\u76fe<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuickRev(5000000)\">500\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuickRev(10000000)\">1000\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuickRev(50000000)\">5000\u4e07<\/button>\n                <button class=\"quick-btn\" onclick=\"dpsCalcSetQuickRev(100000000)\">1\u4ebf<\/button>\n            <\/div>\n            <div class=\"bm-toggle-row\">\n                <input type=\"checkbox\" class=\"bm-checkbox\" id=\"dps-bm-check-rev\" onchange=\"dpsToggleBmRev(this.checked)\">\n                <label class=\"bm-label\" for=\"dps-bm-check-rev\">\u5ba2\u6237\u662f\u5426\u8d2d\u4e70\u989d\u5916\u7684BM\uff08\u5546\u4e1a\u7ba1\u7406\u5de5\u5177\uff09\uff1f<\/label>\n            <\/div>\n            <div class=\"bm-input-wrap\" id=\"dps-bm-input-wrap-rev\">\n                <input class=\"amount-input\" id=\"dps-bm-input-rev\" type=\"text\" placeholder=\"\u8f93\u5165BM\u4ef7\u683c\" oninput=\"dpsBmInputRev(this.value)\">\n                <span class=\"currency-badge\">\u8d8a\u5357\u76fe<\/span>\n            <\/div>\n        <\/div>\n\n        <div class=\"results\" id=\"dps-results-area-rev\">\n            <div class=\"empty-state\" id=\"dps-empty-msg-rev\">\u8f93\u5165\u91d1\u989d\u4ee5\u67e5\u770b\u6210\u672c\u5206\u6790<\/div>\n            <div id=\"dps-calc-results-rev\" style=\"display:none\">\n                <div class=\"cols\">\n                    <div id=\"col-self-rev\">\n                        <div class=\"col-head col-head-self\">\n                            <svg width=\"14\" height=\"14\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                                <rect x=\"1\" y=\"4\" width=\"22\" height=\"16\" rx=\"2\"><\/rect>\n                                <line x1=\"1\" y1=\"10\" x2=\"23\" y2=\"10\"><\/line>\n                            <\/svg>\n                            \u65b9\u5f0f2 \u2014 \u81ea\u884c\u6dfb\u52a0\u6807\u7b7e\n                        <\/div>\n                        <div id=\"dps-rows-self-rev\"><\/div>\n                    <\/div>\n\n                    <div id=\"col-dps-rev\">\n                        <div class=\"col-head col-head-dps\">\n                            <svg width=\"14\" height=\"14\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                                <path d=\"M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\n                            <\/svg>\n                            \u65b9\u5f0f1 \u2014 \u901a\u8fc7 DPS \u2b50\n                        <\/div>\n                        <div id=\"dps-rows-dps-rev\"><\/div>\n                    <\/div>\n                <\/div>\n                <div class=\"equal-banner\" id=\"dps-equal-banner-rev\">\n                    <span class=\"equal-icon\">\u2696<\/span>\n                    <span class=\"equal-text\" id=\"dps-equal-text-rev\"><\/span>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <!-- CARD 3: L\u1ecaCH S\u1eec THAY \u0110\u1ed4I C\u00c1CH T\u00cdNH & C\u01a0 S\u1ede PH\u00c1P L\u00dd THU\u1ebe META (FACEBOOK ADS) -->\n    <div class=\"card\">\n        <div class=\"card-header-label\" style=\"justify-content: space-between;\">\n            <div style=\"display:flex; align-items:center; gap:8px;\">\n                <svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"color: #059669;\">\n                    <circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle>\n                    <polyline points=\"12 6 12 12 16 14\"><\/polyline>\n                <\/svg>\n                META\u7a0e\u8d39\u8ba1\u7b97\u65b9\u5f0f\u53d8\u66f4\u5386\u53f2\u53ca\u6cd5\u5f8b\u4f9d\u636e\n            <\/div>\n            <span style=\"font-size: 11px; font-weight: 700; background: #dcfce7; color: #166534; padding: 3px 10px; border-radius: 999px; text-transform: none; letter-spacing: 0;\">\u6700\u65b0\u66f4\u65b0\uff1a2026\u5e7410\u6708<\/span>\n        <\/div>\n        <div class=\"history-container\">\n            <div class=\"history-lead\">\n                <strong>Meta\u6700\u65b0\u66f4\u65b0\u7684\u672c\u8d28\uff1a<\/strong> \u81ea2026\u5e7410\u6708\u8d77\uff0cMeta\u6b63\u5f0f\u5bf9\u8d8a\u5357\u5e7f\u544a\u4e3b\u8fdb\u884c\u5206\u7c7b\u3002\u5bf9\u4e8e\u62e5\u6709\u7a0e\u52a1\u767b\u8bb0\u53f7\uff08MST\uff09\u5e76\u5df2\u4e0a\u4f20\u4f01\u4e1a\u767b\u8bb0\u8bc1\uff08GPKD\uff09\u7684\u4f01\u4e1a\uff0c, <strong>Meta\u505c\u6b62\u901a\u8fc7\u94f6\u884c\u5361\u6536\u53d610%\u589e\u503c\u7a0e\uff08VAT\uff09<\/strong> \u5e76\u5c06\u81ea\u884c\u7533\u62a5\u548c\u7f34\u7eb3\u5916\u56fd\u627f\u5305\u5546\u7a0e\u7684\u5168\u90e8\u4e49\u52a1\u8f6c\u4ea4\u7ed9\u8d8a\u5357\u4f01\u4e1a\u3002.\n            <\/div>\n\n            <div class=\"timeline-list\">\n                <!-- Giai \u0111o\u1ea1n 1 -->\n                <div class=\"timeline-card\">\n                    <div class=\"timeline-top\">\n                        <span class=\"timeline-tag timeline-tag-past\">\u7b2c\u4e00\u9636\u6bb5<\/span>\n                        <span class=\"timeline-period\">2022\u5e7406\u6708\u4e4b\u524d<\/span>\n                    <\/div>\n                    <div class=\"timeline-title\">\u6309\u7167\u6807\u51c6\u7684103\/2014\/TT-BTC\u53f7\u901a\u77e5\u6267\u884c\uff08\u4f01\u4e1a\u81ea\u884c\u7f34\u7eb3100%\uff09<\/div>\n                    <ul class=\"timeline-detail-list\">\n                        <li><strong>\u94f6\u884c\u5361\u6263\u6b3e\uff1a<\/strong> \u5b9e\u9645\u7528\u4e8e\u6295\u653e\u5e7f\u544a\u7684100%\u9884\u7b97\u8d44\u91d1\uff08\u5f53\u65f6Meta\u5c1a\u672a\u5728\u8d8a\u5357\u5f00\u901a\u7a0e\u52a1\u7f34\u7eb3\u6e20\u9053\uff09\u3002.<\/li>\n                        <li><strong>\u5916\u56fd\u627f\u5305\u5546\u7a0e\uff08FCT\uff09\u4e49\u52a1\uff1a<\/strong> \u8d8a\u5357\u4f01\u4e1a\u81ea\u884c\u7f16\u5236\u7533\u62a5\u8868\u5e76\u5411\u56fd\u5e93\u7f34\u7eb3\uff1a <strong>5%\u589e\u503c\u7a0e\uff08VAT\uff09+ 5%\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/strong>. \u3002\u5916\u56fd\u627f\u5305\u5546\u7a0e\u603b\u989d\u4e3a10%\u3002.<\/li>\n                        <li><strong>\u8d23\u4efb\uff1a<\/strong> \u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u81ea\u884c\u8d1f\u8d23\u6309\u6bcf\u6b21\u53d1\u751f\u6216\u6309\u6708\/\u5b63\u5ea6\u8fdb\u884c\u7533\u62a5\u3002.<\/li>\n                    <\/ul>\n                <\/div>\n\n                <!-- Giai \u0111o\u1ea1n 2 -->\n                <div class=\"timeline-card\">\n                    <div class=\"timeline-top\">\n                        <span class=\"timeline-tag timeline-tag-past\">\u7b2c\u4e8c\u9636\u6bb5<\/span>\n                        <span class=\"timeline-period\">2022\u5e7406\u6708 \u2013 2026\u5e7409\u6708<\/span>\n                    <\/div>\n                    <div class=\"timeline-title\">Meta\u901a\u8fc7Etaxvn\u95e8\u6237\u76f4\u63a5\u4ece\u94f6\u884c\u5361\u6536\u53d6\u589e\u503c\u7a0e\uff08\u4f9d\u636e80\/2021\u53f7\u901a\u77e5\uff09<\/div>\n                    <ul class=\"timeline-detail-list\">\n                        <li><strong>\u94f6\u884c\u5361\u6263\u6b3e\uff1a<\/strong> \u5e7f\u544a\u8d39 + 10%\u589e\u503c\u7a0e\uff08VAT\uff09\uff08\u6700\u521d\u4e3a5%\uff0c\u81ea2025\u5e7407\u670801\u65e5\u8d77\u6839\u636e\u4fee\u8ba2\u540e\u7684\u589e\u503c\u7a0e\u6cd5\u63d0\u9ad8\u81f310%\uff09\u3002\u94f6\u884c\u5361\u8fd8\u4f1a\u5728\u542b\u7a0e\u91d1\u989d\u57fa\u7840\u4e0a\u53e0\u52a01.11%\u7684\u94f6\u884c\u624b\u7eed\u8d39\u3002.<\/li>\n                        <li><strong>\u81ea\u884c\u7f34\u7eb3\u7684\u7a0e\u52a1\u4e49\u52a1\uff1a<\/strong> \u7531\u4e8eMeta\u5df2\u81ea\u884c\u5c06\u589e\u503c\u7a0e\u90e8\u5206\u6536\u53d6\u5e76\u7f34\u7eb3\u81f3\u5916\u56fd\u4f9b\u5e94\u5546\u7a0e\u52a1\u95e8\u6237\uff0c\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u53ea\u9700\u81ea\u884c\u7533\u62a5\u5e76\u7f34\u7eb3 <strong>5%\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/strong>.<\/li>\n                        <li><strong>\u4e3b\u8981\u74f6\u9888\uff1a<\/strong> Meta\u5f00\u5177\u7684\u662f\u56fd\u9645\u5546\u4e1a\u53d1\u7968\uff08\u7531Meta Platforms Ireland Limited\u5f00\u5177\uff09\uff0c\u800c\u975e\u8d8a\u5357\u56fd\u5185\u7535\u5b50\u53d1\u7968\u3002\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5ba1\u6838\u975e\u5e38\u4e25\u683c\uff0c\u5927\u591a\u6570\u4f01\u4e1a <strong>\u65e0\u6cd5\u62b5\u6263\u8fd910%\u7684\u589e\u503c\u7a0e\uff08VAT\uff09<\/strong> \uff08\u76f4\u63a5\u8ba1\u5165\u6210\u672c\uff09\u3002.<\/li>\n                    <\/ul>\n                <\/div>\n\n                <!-- Giai \u0111o\u1ea1n 3 (Hi\u1ec7n t\u1ea1i) -->\n                <div class=\"timeline-card timeline-card-active\">\n                    <div class=\"timeline-top\">\n                        <span class=\"timeline-tag timeline-tag-active\">\u7b2c\u4e09\u9636\u6bb5\uff08\u76ee\u524d \u2b50\uff09<\/span>\n                        <span class=\"timeline-period\">\u81ea2026\u5e7410\u6708\u81f3\u4eca<\/span>\n                    <\/div>\n                    <div class=\"timeline-title\">Meta \u505c\u6b62\u5411\u62e5\u6709\u8425\u4e1a\u6267\u7167\u7684\u4f01\u4e1a\u6536\u53d6\u94f6\u884c\u5361 10% VAT \u4ee5\u53ca FCT Gross-up \u673a\u5236<\/div>\n                    <ul class=\"timeline-detail-list\">\n                        <li><strong>\u94f6\u884c\u5361\u6263\u6b3e\uff1a<\/strong> \u5b9e\u9645 Ads \u5e7f\u544a\u9884\u7b97 A + 1.1% \u94f6\u884c\u5361\u624b\u7eed\u8d39\uff08\u94f6\u884c\u5361\u4e0d\u518d\u88ab\u5360\u7528\u8d44\u91d1\uff0c\u4e5f\u4e0d\u4f1a\u989d\u5916\u6263\u9664 10% VAT\uff09\u3002.<\/li>\n                        <li><strong>\u6309\u5404\u7ec4\u6210\u90e8\u5206\uff08A\u3001B\u3001C\u3001D\u3001E\uff09\u8ba1\u7b97\u627f\u5305\u5546\u7a0e\uff08FCT\uff09\u7684\u516c\u5f0f\uff1a<\/strong>\n                            \u7531\u4e8e\u652f\u4ed8\u7ed9 Meta \u7684\u91d1\u989d\u5c5e\u4e8e NET \u6536\u5165\uff08\u627f\u5305\u5546\u5728\u8d8a\u5357\u4e0d\u627f\u62c5\u7a0e\u6b3e\uff09\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e 103\/2014\/TT-BTC \u53f7\u901a\u77e5\u5c06\u8ba1\u7a0e\u6536\u5165\u6362\u7b97\u4e3a Gross\uff1a\n                            <br>\u2022 <strong>\u7ec4\u6210\u90e8\u5206 [A]<\/strong>\uff1a\u5b9e\u9645 Ads \u5e7f\u544a\u9884\u7b97\uff08\u652f\u4ed8\u7ed9 Meta \u7684 NET \u91d1\u989d\uff09\u3002.\n                            <br>\u2022 <strong>\u7ec4\u6210\u90e8\u5206 [B]<\/strong>\uff1a\u8ba1\u7a0e Gross \u6536\u5165 = <strong>A \/ 0.85<\/strong> \uff08\u56e0\u4e3a FCT \u603b\u7a0e\u7387\u4e3a 15%\uff0cNET \u91d1\u989d A \u5360 85%\uff09\u3002.\n                            <br>\u2022 <strong>\u7ec4\u6210\u90e8\u5206 [C]<\/strong>\uff1a\u627f\u5305\u5546\u4f01\u4e1a\u6240\u5f97\u7a0e = <strong>5% x B<\/strong> \uff08\u8ba1\u5165\u4f01\u4e1a\u5408\u7406\u8d39\u7528\uff09\u3002.\n                            <br>\u2022 <strong>\u7ec4\u6210\u90e8\u5206 [D]<\/strong>\uff1a\u627f\u5305\u5546\u589e\u503c\u7a0e = <strong>10% x B<\/strong> \uff08\u7f34\u7eb3\u81f3\u56fd\u5e93\uff0c\u53ef\u62b5\u6263 <strong>\u2212D<\/strong>).\n                            <br>\u2022 <strong>\u7ec4\u6210\u90e8\u5206 [E]<\/strong>\uff1a\u94f6\u884c\u5361\u624b\u7eed\u8d39 = <strong>1.1% x A<\/strong>.\n                            <br>\u2022 <strong>\u5177\u4f53\u793a\u4f8b\uff1a<\/strong> \u8fd0\u884c A = <strong>100.000.000 \u8d8a\u5357\u76fe<\/strong> \u2794 B\uff08Gross\uff09= <strong>117.647.059 \u8d8a\u5357\u76fe<\/strong> \u2794 \u4f01\u4e1a\u6240\u5f97\u7a0e C = <strong>5.882.353 \u8d8a\u5357\u76fe<\/strong> \uff085% x B\uff09\u2794 \u589e\u503c\u7a0e D = <strong>11.764.706 \u8d8a\u5357\u76fe<\/strong> \uff0810% x B\uff09\u3002.\n                        <\/li>\n                        <li><strong>\u589e\u503c\u7a0e\u62b5\u6263\u673a\u5236\uff1a<\/strong> \u7f34\u7eb3\u81f3\u56fd\u5e93\u7684\u627f\u5305\u5546\u589e\u503c\u7a0e [D]\uff0c\u51ed <strong>\u56fd\u5bb6\u9884\u7b97\u7f34\u6b3e\u51ed\u8bc1<\/strong> \u5e76\u4f7f\u7528\u4f01\u4e1a\u7a0e\u53f7\uff0c\u5c06\u53ef\u62b5\u6263 <strong>100% \u7684\u8fdb\u9879\u589e\u503c\u7a0e\uff08\u2212D\uff09<\/strong>. \u3002\u4f01\u4e1a\u5b9e\u9645\u627f\u62c5\u7684\u6210\u672c\u4ec5\u4e3a\uff1a\u5e7f\u544a\u8d39 [A] + \u4f01\u4e1a\u6240\u5f97\u7a0e [C] + \u94f6\u884c\u5361\u624b\u7eed\u8d39 [E]\u3002.<\/li>\n                        <li><strong>\u4e3a\u4ec0\u4e48\u901a\u8fc7 DPS \u8fd0\u8425\u4ecd\u7136\u662f\u6700\u5b89\u5168\u3001\u6700\u4f18\u7684\u9009\u62e9\uff1f<\/strong>\n                            <div class=\"timeline-highlight-box\">\n                                \u2022 <strong>\u65e0\u9700\u4e3a\u7533\u62a5 FCT \u4f24\u8111\u7b4b\uff1a<\/strong> \u81ea\u884c\u8fd0\u8425\u8981\u6c42\u4f1a\u8ba1\u4eba\u5458\u81ea\u884c\u6309\u6b21\/\u6708\u586b\u5199 01\/NTNN \u627f\u5305\u5546\u7a0e\u7533\u62a5\u8868\uff0c\u6838\u5bf9\u94f6\u884c\u5361\u6c47\u7387\uff0c\u524d\u5f80\u56fd\u5e93\u7f34\u7a0e\uff0c\u5e76\u627f\u62c5\u56e0\u903e\u671f\u6216\u9519\u8bef\u7533\u62a5\u800c\u88ab\u5904\u7f5a\u7684\u98ce\u9669\u3002.<br>\n                                \u2022 <strong>\u907f\u514d\u767d\u767d\u635f\u5931 10% VAT\uff1a<\/strong> \u5982\u679c\u81ea\u884c\u6dfb\u52a0\u4e2a\u4eba\u94f6\u884c\u5361\u4e14\u4e0d\u7f34\u7eb3 FCT\uff0c\u4f01\u4e1a\u5c06\u76f4\u63a5\u635f\u5931 10% VAT\uff0c\u5e76\u9762\u4e34\u7a0e\u52a1\u51b3\u7b97\u65f6\u5e7f\u544a\u8d39\u7528 100% \u88ab\u5254\u9664\u7684\u98ce\u9669\u3002.<br>\n                                \u2022 <strong>\u83b7\u5f97 100% \u5408\u6cd5\u7ea2\u8272\u589e\u503c\u7a0e\u53d1\u7968\uff1a<\/strong> DPS \u4ee3\u4e3a\u7f34\u7eb3\u5168\u90e8\u627f\u5305\u5546\u7a0e\uff0c\u5e76\u5f00\u5177\u5408\u6cd5\u6709\u6548\u7684\u7535\u5b50\u589e\u503c\u7a0e\u670d\u52a1\u53d1\u7968\uff0c\u4f7f\u4f01\u4e1a\u80fd\u591f\u62b5\u6263 100% \u7684\u9500\u9879 VAT\u3002.<br>\n                                \u2022 <strong>\u8d26\u6237\u4e0e\u8d44\u91d1\u5b89\u5168\uff1a<\/strong> \u907f\u514d\u94f6\u884c\u5361\u88ab\u51bb\u7ed3\u3001\u8d44\u91d1\u88ab\u6682\u6263\u3001\u9884\u7b97\u53d7\u9650\u6216\u8d26\u6237\u5931\u6548\u7b49\u98ce\u9669\uff0c\u9632\u6b62\u4e1a\u52a1\u4e2d\u65ad\u3002.\n                            <\/div>\n                        <\/li>\n                    <\/ul>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <script>\n        \/\/ C\u1ea5u h\u00ecnh chung cho C\u00d4NG C\u1ee4 1\n        var dpsCurrentAmount = 0;\n        var dpsAgencyFeePercent = 12;\n        var dpsFeeMode = 'percent'; \/\/ 'percent' | 'flat'\n        var dpsFeeFlatAmount = 0;\n        var dpsBmEnabled = false;\n        var dpsBmAmount = 0;\n\n        \/\/ C\u1ea5u h\u00ecnh chung cho C\u00d4NG C\u1ee4 2\n        var dpsCurrentAmountRev = 0;\n        var dpsAgencyFeePercentRev = 12;\n        var dpsFeeModeRev = 'percent';\n        var dpsFeeFlatAmountRev = 0;\n        var dpsBmEnabledRev = false;\n        var dpsBmAmountRev = 0;\n\n        \/\/ C\u00e1c h\u1eb1ng s\u1ed1 thu\u1ebf ph\u00ed theo chu\u1ea9n m\u1ef1c Thu\u1ebf Nh\u00e0 Th\u1ea7u (FCT) Gross-up (C\u1eadp nh\u1eadt 2026)\n        var DPS_BANK_FEE = 0.011;            \/\/ Ph\u00ed qu\u1eb9t th\u1ebb \/ chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 1.1%\n        var DPS_FCT_RATE = 0.15;             \/\/ T\u1ed5ng thu\u1ebf su\u1ea5t FCT 15% (10% GTGT + 5% TNDN)\n        var DPS_GROSS_DIVISOR = 0.85;        \/\/ M\u1eabu s\u1ed1 quy \u0111\u1ed5i Gross-up: 1 - 0.15 = 0.85\n        var DPS_VAT = 0.08;                  \/\/ VAT 8% khi DPS xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT d\u1ecbch v\u1ee5 cho kh\u00e1ch\n        \/\/ H\u1ec7 s\u1ed1 quy \u0111\u1ed5i chi ph\u00ed g\u1ed1c h\u1ee3p l\u1ec7: A * (1 + 0.011 + 0.05 \/ 0.85) = A * 1.0698235294117647\n        var DPS_NET_FACTOR = 1 + DPS_BANK_FEE + (0.05 \/ DPS_GROSS_DIVISOR);\n\n        function dpsCalcFmt(n) {\n            return Math.round(n).toLocaleString('vi-VN') + ' \u0111';\n        }\n\n        \/\/ --- CODE X\u1eec L\u00dd C\u00d4NG C\u1ee4 1 (T\u00cdNH XU\u00d4I) ---\n        function dpsCalcHandleInput(val) {\n            var raw = val.replace(\/[^0-9]\/g, '');\n            dpsCurrentAmount = raw ? parseInt(raw, 10) : 0;\n            var input = document.getElementById('dps-amount-input');\n            if (raw) input.value = parseInt(raw, 10).toLocaleString('vi-VN');\n            if (dpsCurrentAmount) {\n                dpsCalcRender();\n            } else {\n                document.getElementById('dps-empty-msg').style.display = '';\n                document.getElementById('dps-calc-results').style.display = 'none';\n            }\n        }\n\n        function dpsSetFeeMode(mode) {\n            dpsFeeMode = mode;\n            document.getElementById('dps-fee-mode-percent-btn').classList.toggle('active', mode === 'percent');\n            document.getElementById('dps-fee-mode-flat-btn').classList.toggle('active', mode === 'flat');\n            var input = document.getElementById('dps-fee-input');\n            var unit = document.getElementById('dps-fee-unit');\n            if (mode === 'percent') {\n                input.value = dpsAgencyFeePercent || '';\n                unit.textContent = '%';\n            } else {\n                input.value = dpsFeeFlatAmount ? dpsFeeFlatAmount.toLocaleString('vi-VN') : '';\n                unit.textContent = '\u0111';\n            }\n            if (dpsCurrentAmount) dpsCalcRender();\n        }\n\n        function dpsCalcFeeInput(val) {\n            if (dpsFeeMode === 'percent') {\n                var raw = val.replace(\/[^0-9.]\/g, '');\n                dpsAgencyFeePercent = raw ? parseFloat(raw) : 0;\n            } else {\n                var raw2 = val.replace(\/[^0-9]\/g, '');\n                dpsFeeFlatAmount = raw2 ? parseInt(raw2, 10) : 0;\n                var input = document.getElementById('dps-fee-input');\n                if (raw2) input.value = parseInt(raw2, 10).toLocaleString('vi-VN');\n            }\n            if (dpsCurrentAmount) {\n                dpsCalcRender();\n            }\n        }\n\n        function dpsToggleBm(checked) {\n            dpsBmEnabled = checked;\n            document.getElementById('dps-bm-input-wrap').classList.toggle('show', checked);\n            if (!checked) {\n                dpsBmAmount = 0;\n                document.getElementById('dps-bm-input').value = '';\n            }\n            if (dpsCurrentAmount) dpsCalcRender();\n        }\n\n        function dpsBmInput(val) {\n            var raw = val.replace(\/[^0-9]\/g, '');\n            dpsBmAmount = raw ? parseInt(raw, 10) : 0;\n            var input = document.getElementById('dps-bm-input');\n            if (raw) input.value = parseInt(raw, 10).toLocaleString('vi-VN');\n            if (dpsCurrentAmount) dpsCalcRender();\n        }\n\n        function dpsCalcSetQuick(val) {\n            dpsCurrentAmount = val;\n            document.getElementById('dps-amount-input').value = val.toLocaleString('vi-VN');\n            dpsCalcRender();\n        }\n\n        function dpsCalcRunData() {\n            var A = dpsCurrentAmount;\n            var B_gross = A \/ DPS_GROSS_DIVISOR; \/\/ B: Doanh thu Gross = A \/ 0.85\n            var C_cit = B_gross * 0.05;          \/\/ C: Thu\u1ebf TNDN nh\u00e0 th\u1ea7u = 5% x B\n            var D_vat = B_gross * 0.10;          \/\/ D: Thu\u1ebf GTGT nh\u00e0 th\u1ea7u = 10% x B\n            var E_bank = A * DPS_BANK_FEE;       \/\/ E: Ph\u00ed qu\u1eb9t th\u1ebb ng\u00e2n h\u00e0ng = 1.1% x A\n\n            \/\/ Chi ph\u00ed g\u1ed1c h\u1ee3p l\u1ec7 th\u1ef1c t\u1ebf = Ti\u1ec1n Ads A + Thu\u1ebf TNDN C + Ph\u00ed th\u1ebb E (kho\u1ea3n VAT D \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 100%)\n            var Goc = A + C_cit + E_bank;\n            var Fee = (dpsFeeMode === 'flat') ? dpsFeeFlatAmount : Goc * (dpsAgencyFeePercent \/ 100);\n            var Vat_dps = (Goc + Fee) * DPS_VAT;\n            var bm = dpsBmEnabled ? dpsBmAmount : 0;\n            var Transfer = Goc + Fee + Vat_dps + bm;\n\n            return {\n                A: A,\n                B_gross: B_gross,\n                C_cit: C_cit,\n                D_vat: D_vat,\n                E_bank: E_bank,\n                Goc: Goc,\n                Fee: Fee,\n                Vat_dps: Vat_dps,\n                Transfer: Transfer,\n                bm: bm\n            };\n        }\n\n        function dpsCalcRow(stepClass, step, label, val, valClass) {\n            var vc = valClass ? ' ' + valClass : '';\n            return '<div class=\"dps-calc-row\"><span class=\"row-label\"><span class=\"step-badge ' + stepClass + '\">' + step + '<\/span><span>' + label + '<\/span><\/span><span class=\"row-val' + vc + '\">' + dpsCalcFmt(val) + '<\/span><\/div>';\n        }\n\n        function dpsCalcRender() {\n            var r = dpsCalcRunData();\n            document.getElementById('dps-empty-msg').style.display = 'none';\n            document.getElementById('dps-calc-results').style.display = '';\n\n            var feeLabel = dpsFeeMode === 'flat' ? 'Ph\u00ed d\u1ecbch v\u1ee5 agency (c\u1ed1 \u0111\u1ecbnh)' : 'Ph\u00ed d\u1ecbch v\u1ee5 agency (' + dpsAgencyFeePercent + '%)';\n\n            \/\/ C\u1ed9t 2: T\u1ef1 ch\u1ea1y (Doanh nghi\u1ec7p t\u1ef1 k\u00ea khai n\u1ed9p FCT)\n            var bTooltip = ' <span class=\"dps-tooltip\">' +\n                 '<svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"display:inline-block; vertical-align:middle; color:#0284c7; margin-top:-2px;\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"M9.09 9a3 3 0 0 1 5.83 1c0 2-3 3-3 3\"><\/path><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"><\/line><\/svg>' +\n                 '<span class=\"dps-tooltiptext\" style=\"width:240px; margin-left:-120px; text-align:left;\">' +\n                 '<strong>C\u01a1 s\u1edf t\u00ednh thu\u1ebf FCT:<\/strong><br>Doanh thu Gross quy \u0111\u1ed5i: B = A \/ 0.85 (Th\u00f4ng t\u01b0 103\/2014\/TT-BTC). D\u00f9ng B \u0111\u1ec3 t\u00ednh Thu\u1ebf C (5% x B) v\u00e0 Thu\u1ebf D (10% x B). S\u1ed1 n\u00e0y kh\u00f4ng tr\u1eeb th\u00eam v\u00e0o th\u1ebb.' +\n                 '<\/span><\/span>';\n            var s = '';\n            s += dpsCalcRow('step-gray', 'A', 'Ng\u00e2n s\u00e1ch Ads th\u1ef1c t\u1ebf (ti\u1ec1n NET)', r.A);\n            s += dpsCalcRow('step-blue', 'B', 'Doanh thu Gross t\u00ednh thu\u1ebf (A \/ 0.85)' + bTooltip, r.B_gross, 'row-val-blue');\n            s += dpsCalcRow('step-gray', 'C', 'Thu\u1ebf TNDN nh\u00e0 th\u1ea7u (5% x B)', r.C_cit, 'row-val-red');\n            s += dpsCalcRow('step-gray', 'D', 'Thu\u1ebf GTGT nh\u00e0 th\u1ea7u (10% x B)', r.D_vat, 'row-val-red');\n            s += dpsCalcRow('step-gray', 'E', 'Ph\u00ed th\u1ebb ng\u00e2n h\u00e0ng (1.1% x A)', r.E_bank);\n            s += '<div class=\"divider-row\"><\/div>';\n            s += '<div class=\"transfer-row\"><span class=\"transfer-label\"><span>Th\u1ebb doanh nghi\u1ec7p b\u1ecb tr\u1eeb (A + E)<\/span>' +\n                 ' <span class=\"dps-tooltip\">' +\n                 '<svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"display:inline-block; vertical-align:middle; color:#94a3b8; margin-top:-2px;\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"M9.09 9a3 3 0 0 1 5.83 1c0 2-3 3-3 3\"><\/path><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"><\/line><\/svg>' +\n                 '<span class=\"dps-tooltiptext\">Th\u1ebb visa\/mastercard ch\u1ec9 tr\u1eeb ti\u1ec1n Ads th\u1ef1c t\u1ebf A v\u00e0 ph\u00ed chuy\u1ec3n \u0111\u1ed5i th\u1ebb E. Thu\u1ebf nh\u00e0 th\u1ea7u C v\u00e0 D doanh nghi\u1ec7p t\u1ef1 k\u00ea khai n\u1ed9p v\u00e0o Kho b\u1ea1c.<\/span><\/span>' +\n                 '<\/span><span class=\"transfer-val\">' + dpsCalcFmt(r.A + r.E_bank) + '<\/span><\/div>';\n            s += '<div class=\"refund-row\" style=\"margin-top:6px;\"><span class=\"refund-label\"><svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><polyline points=\"1 4 1 10 7 10\"\/><path d=\"M3.51 15a9 9 0 1 0 .49-4.5\"\/><\/svg>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT qua Gi\u1ea5y n\u1ed9p ti\u1ec1n NSNN (\u2212D)<\/span><span class=\"refund-val\">\u2212' + dpsCalcFmt(r.D_vat) + '<\/span><\/div>';\n            s += '<div class=\"divider-row\"><\/div>';\n            s += dpsCalcRow('step-gray', 'G\u1ed0C', 'Chi ph\u00ed g\u1ed1c h\u1ee3p l\u1ec7 (A + C + E)', r.Goc);\n            if (r.bm > 0) {\n                s += dpsCalcRow('step-bm', 'BM', 'Ph\u00ed mua BM (kh\u00e1ch t\u1ef1 lo)', r.bm);\n            }\n            var netSelf = r.Goc + r.bm;\n            s += '<div class=\"total-row total-self\"><span class=\"total-label total-label-self\">Chi ph\u00ed r\u00f2ng t\u1ef1 ch\u1ea1y<\/span><span class=\"total-val total-val-self\">' + dpsCalcFmt(netSelf) + '<\/span><\/div>';\n            s += '<div style=\"font-size:11.5px; color:#b91c1c; margin-top:8px; line-height:1.4; padding:6px 8px; background:#fff1f2; border-radius:4px; border:1px solid #fecdd3;\">\u26a0\ufe0f <strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu t\u1ef1 add th\u1ebb c\u00e1 nh\u00e2n kh\u00f4ng n\u1ed9p thu\u1ebf FCT, DN m\u1ea5t \u0111\u1ee9t 10% VAT v\u00e0 r\u1ee7i ro b\u1ecb lo\u1ea1i 100% chi ph\u00ed khi thanh tra thu\u1ebf.<\/div>';\n            document.getElementById('dps-rows-self').innerHTML = s;\n\n            \/\/ C\u1ed9t 1: Qua DPS\n            var d = '';\n            d += dpsCalcRow('step-em', 'G\u1ed0C', 'Chi ph\u00ed g\u1ed1c Ads h\u1ee3p l\u1ec7 (= c\u1ed9t b\u00ean: A+C+E)', r.Goc);\n            d += dpsCalcRow('step-em', 'F', feeLabel, r.Fee);\n            d += dpsCalcRow('step-em', 'V', 'VAT 8% DPS xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ecf', r.Vat_dps);\n            if (r.bm > 0) {\n                d += dpsCalcRow('step-bm', 'BM', 'Ph\u00ed mua BM (Business Manager)', r.bm);\n            }\n            d += '<div class=\"divider-row\"><\/div>';\n            d += '<div class=\"transfer-row transfer-row-highlight\"><span class=\"transfer-label\">Chuy\u1ec3n kho\u1ea3n cho DPS (G\u1ed0C + F + V)<\/span><span class=\"transfer-val\">' + dpsCalcFmt(r.Transfer) + '<\/span><\/div>';\n            d += '<div class=\"refund-row\"><span class=\"refund-label\"><svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><polyline points=\"1 4 1 10 7 10\"\/><path d=\"M3.51 15a9 9 0 1 0 .49-4.5\"\/><\/svg>Ho\u00e0n VAT qua kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u ra (\u2212V)<\/span><span class=\"refund-val\">\u2212' + dpsCalcFmt(r.Vat_dps) + '<\/span><\/div>';\n            var netDps = r.Goc + r.Fee + r.bm;\n            d += '<div class=\"total-row total-dps\"><span class=\"total-label total-label-dps\">Chi ph\u00ed r\u00f2ng qua DPS<\/span><span class=\"total-val total-val-dps\">' + dpsCalcFmt(netDps) + '<\/span><\/div>';\n            document.getElementById('dps-rows-dps').innerHTML = d;\n\n            var diff = r.Fee;\n            var bmNote = r.bm > 0 ? (' Ph\u00ed mua BM <strong>' + dpsCalcFmt(r.bm) + '<\/strong> \u0111\u01b0\u1ee3c c\u1ed9ng nh\u01b0 nhau v\u00e0o c\u1ea3 2 c\u00e1ch v\u00ec \u0111\u00e2y l\u00e0 chi ph\u00ed b\u1eaft bu\u1ed9c, kh\u00f4ng ph\u1ee5 thu\u1ed9c c\u00e1ch ch\u1ea1y.') : '';\n            document.getElementById('dps-equal-text').innerHTML =\n                'Quy \u0111\u1ed5i Doanh thu Gross t\u00ednh thu\u1ebf <strong>B = A \/ 0.85<\/strong>. Thu\u1ebf GTGT <strong>D = 10% x B = ' + dpsCalcFmt(r.D_vat) + '<\/strong> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 100% qua Gi\u1ea5y n\u1ed9p ti\u1ec1n NSNN, n\u00ean chi ph\u00ed r\u00f2ng t\u1ef1 ch\u1ea1y l\u00e0 <strong>' + dpsCalcFmt(netSelf) + '<\/strong> (A + C + E). Khi ch\u1ea1y qua DPS, DPS \u0111\u1ea1i di\u1ec7n n\u1ed9p thay to\u00e0n b\u1ed9 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 xu\u1ea5t H\u00f3a \u0111\u01a1n GTGT \u0111\u1ecf h\u1ee3p ph\u00e1p (kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 100% VAT <strong>V = ' + dpsCalcFmt(r.Vat_dps) + '<\/strong>), chi ph\u00ed r\u00f2ng qua DPS l\u00e0 <strong>' + dpsCalcFmt(netDps) + '<\/strong> (ch\u00eanh l\u1ec7ch \u0111\u00fang b\u1eb1ng ph\u00ed d\u1ecbch v\u1ee5 agency <strong>F = ' + dpsCalcFmt(diff) + '<\/strong>).' + bmNote + ' Ch\u1ecdn C\u00e1ch 1 \u0111\u1ec3 DPS lo tr\u1ecdn g\u00f3i h\u1ed3 s\u01a1 thu\u1ebf v\u00e0 t\u1ed1i \u01b0u qu\u1ea3ng c\u00e1o, kh\u00f4ng lo r\u1ee7i ro b\u1ecb b\u00f3c t\u00e1ch chi ph\u00ed hay kh\u00f3a th\u1ebb.';\n        }\n\n        \/\/ --- CODE X\u1eec L\u00dd C\u00d4NG C\u1ee4 2 (T\u00cdNH NG\u01af\u1ee2C) ---\n        function dpsCalcHandleInputRev(val) {\n            var raw = val.replace(\/[^0-9]\/g, '');\n            dpsCurrentAmountRev = raw ? parseInt(raw, 10) : 0;\n            var input = document.getElementById('dps-amount-input-rev');\n            if (raw) input.value = parseInt(raw, 10).toLocaleString('vi-VN');\n            if (dpsCurrentAmountRev) {\n                dpsCalcRenderRev();\n            } else {\n                document.getElementById('dps-empty-msg-rev').style.display = '';\n                document.getElementById('dps-calc-results-rev').style.display = 'none';\n            }\n        }\n\n        function dpsSetFeeModeRev(mode) {\n            dpsFeeModeRev = mode;\n            document.getElementById('dps-fee-mode-percent-btn-rev').classList.toggle('active', mode === 'percent');\n            document.getElementById('dps-fee-mode-flat-btn-rev').classList.toggle('active', mode === 'flat');\n            var input = document.getElementById('dps-fee-input-rev');\n            var unit = document.getElementById('dps-fee-unit-rev');\n            if (mode === 'percent') {\n                input.value = dpsAgencyFeePercentRev || '';\n                unit.textContent = '%';\n            } else {\n                input.value = dpsFeeFlatAmountRev ? dpsFeeFlatAmountRev.toLocaleString('vi-VN') : '';\n                unit.textContent = '\u0111';\n            }\n            if (dpsCurrentAmountRev) dpsCalcRenderRev();\n        }\n\n        function dpsCalcFeeInputRev(val) {\n            if (dpsFeeModeRev === 'percent') {\n                var raw = val.replace(\/[^0-9.]\/g, '');\n                dpsAgencyFeePercentRev = raw ? parseFloat(raw) : 0;\n            } else {\n                var raw2 = val.replace(\/[^0-9]\/g, '');\n                dpsFeeFlatAmountRev = raw2 ? parseInt(raw2, 10) : 0;\n                var input = document.getElementById('dps-fee-input-rev');\n                if (raw2) input.value = parseInt(raw2, 10).toLocaleString('vi-VN');\n            }\n            if (dpsCurrentAmountRev) {\n                dpsCalcRenderRev();\n            }\n        }\n\n        function dpsToggleBmRev(checked) {\n            dpsBmEnabledRev = checked;\n            document.getElementById('dps-bm-input-wrap-rev').classList.toggle('show', checked);\n            if (!checked) {\n                dpsBmAmountRev = 0;\n                document.getElementById('dps-bm-input-rev').value = '';\n            }\n            if (dpsCurrentAmountRev) dpsCalcRenderRev();\n        }\n\n        function dpsBmInputRev(val) {\n            var raw = val.replace(\/[^0-9]\/g, '');\n            dpsBmAmountRev = raw ? parseInt(raw, 10) : 0;\n            var input = document.getElementById('dps-bm-input-rev');\n            if (raw) input.value = parseInt(raw, 10).toLocaleString('vi-VN');\n            if (dpsCurrentAmountRev) dpsCalcRenderRev();\n        }\n\n        function dpsCalcSetQuickRev(val) {\n            dpsCurrentAmountRev = val;\n            document.getElementById('dps-amount-input-rev').value = val.toLocaleString('vi-VN');\n            dpsCalcRenderRev();\n        }\n\n        function dpsCalcRunDataRev() {\n            var fullTransfer = dpsCurrentAmountRev;\n            var bm = dpsBmEnabledRev ? dpsBmAmountRev : 0;\n            var adsTransfer = fullTransfer - bm;\n            if (adsTransfer < 0) adsTransfer = 0;\n\n            var preVat = adsTransfer \/ (1 + DPS_VAT);\n            var Goc, Fee;\n            if (dpsFeeModeRev === 'flat') {\n                Fee = dpsFeeFlatAmountRev;\n                Goc = preVat - Fee;\n                if (Goc < 0) Goc = 0;\n            } else {\n                Goc = preVat \/ (1 + (dpsAgencyFeePercentRev \/ 100));\n                Fee = preVat - Goc;\n            }\n            var Vat_dps = (Goc + Fee) * DPS_VAT;\n\n            \/\/ Chi ph\u00ed g\u1ed1c Goc = A * DPS_NET_FACTOR => A = Goc \/ DPS_NET_FACTOR\n            var A = Goc \/ DPS_NET_FACTOR;\n            var B_gross = A \/ DPS_GROSS_DIVISOR;\n            var C_cit = B_gross * 0.05;\n            var D_vat = B_gross * 0.10;\n            var E_bank = A * DPS_BANK_FEE;\n\n            return {\n                A: A,\n                B_gross: B_gross,\n                C_cit: C_cit,\n                D_vat: D_vat,\n                E_bank: E_bank,\n                Goc: Goc,\n                Fee: Fee,\n                Vat_dps: Vat_dps,\n                Transfer: fullTransfer,\n                bm: bm\n            };\n        }\n\n        function dpsCalcRenderRev() {\n            var r = dpsCalcRunDataRev();\n            document.getElementById('dps-empty-msg-rev').style.display = 'none';\n            document.getElementById('dps-calc-results-rev').style.display = '';\n\n            var feeLabel = dpsFeeModeRev === 'flat' ? 'Ph\u00ed d\u1ecbch v\u1ee5 agency (c\u1ed1 \u0111\u1ecbnh)' : 'Ph\u00ed d\u1ecbch v\u1ee5 agency (' + dpsAgencyFeePercentRev + '%)';\n\n            \/\/ C\u1ed9t 2: T\u1ef1 ch\u1ea1y (V\u1edbi c\u00f9ng ng\u00e2n s\u00e1ch Ads th\u1ef1c t\u1ebf A suy ng\u01b0\u1ee3c ra)\n            var bTooltip = ' <span class=\"dps-tooltip\">' +\n                 '<svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"display:inline-block; vertical-align:middle; color:#0284c7; margin-top:-2px;\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"M9.09 9a3 3 0 0 1 5.83 1c0 2-3 3-3 3\"><\/path><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"><\/line><\/svg>' +\n                 '<span class=\"dps-tooltiptext\" style=\"width:240px; margin-left:-120px; text-align:left;\">' +\n                 '<strong>C\u01a1 s\u1edf t\u00ednh thu\u1ebf FCT:<\/strong><br>Doanh thu Gross quy \u0111\u1ed5i: B = A \/ 0.85 (Th\u00f4ng t\u01b0 103\/2014\/TT-BTC). D\u00f9ng B \u0111\u1ec3 t\u00ednh Thu\u1ebf C (5% x B) v\u00e0 Thu\u1ebf D (10% x B). S\u1ed1 n\u00e0y kh\u00f4ng tr\u1eeb th\u00eam v\u00e0o th\u1ebb.' +\n                 '<\/span><\/span>';\n            var s = '';\n            s += dpsCalcRow('step-gray', 'A', 'Ng\u00e2n s\u00e1ch Ads th\u1ef1c t\u1ebf (ti\u1ec1n NET)', r.A);\n            s += dpsCalcRow('step-blue', 'B', 'Doanh thu Gross t\u00ednh thu\u1ebf (A \/ 0.85)' + bTooltip, r.B_gross, 'row-val-blue');\n            s += dpsCalcRow('step-gray', 'C', 'Thu\u1ebf TNDN nh\u00e0 th\u1ea7u (5% x B)', r.C_cit, 'row-val-red');\n            s += dpsCalcRow('step-gray', 'D', 'Thu\u1ebf GTGT nh\u00e0 th\u1ea7u (10% x B)', r.D_vat, 'row-val-red');\n            s += dpsCalcRow('step-gray', 'E', 'Ph\u00ed th\u1ebb ng\u00e2n h\u00e0ng (1.1% x A)', r.E_bank);\n            s += '<div class=\"divider-row\"><\/div>';\n            s += '<div class=\"transfer-row\"><span class=\"transfer-label\"><span>Th\u1ebb doanh nghi\u1ec7p b\u1ecb tr\u1eeb (A + E)<\/span>' +\n                 ' <span class=\"dps-tooltip\">' +\n                 '<svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" style=\"display:inline-block; vertical-align:middle; color:#94a3b8; margin-top:-2px;\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"M9.09 9a3 3 0 0 1 5.83 1c0 2-3 3-3 3\"><\/path><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"><\/line><\/svg>' +\n                 '<span class=\"dps-tooltiptext\">Th\u1ebb visa\/mastercard ch\u1ec9 tr\u1eeb ti\u1ec1n ads th\u1ef1c t\u1ebf A v\u00e0 ph\u00ed qu\u1eb9t th\u1ebb qu\u1ed1c t\u1ebf E. Doanh nghi\u1ec7p t\u1ef1 k\u00ea khai n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o Kho b\u1ea1c.<\/span><\/span>' +\n                 '<\/span><span class=\"transfer-val\">' + dpsCalcFmt(r.A + r.E_bank) + '<\/span><\/div>';\n            s += '<div class=\"refund-row\" style=\"margin-top:6px;\"><span class=\"refund-label\"><svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><polyline points=\"1 4 1 10 7 10\"\/><path d=\"M3.51 15a9 9 0 1 0 .49-4.5\"\/><\/svg>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT qua Gi\u1ea5y n\u1ed9p ti\u1ec1n NSNN (\u2212D)<\/span><span class=\"refund-val\">\u2212' + dpsCalcFmt(r.D_vat) + '<\/span><\/div>';\n            s += '<div class=\"divider-row\"><\/div>';\n            s += dpsCalcRow('step-gray', 'G\u1ed0C', 'Chi ph\u00ed g\u1ed1c h\u1ee3p l\u1ec7 (A + C + E)', r.Goc);\n            if (r.bm > 0) {\n                s += dpsCalcRow('step-bm', 'BM', 'Ph\u00ed mua BM (kh\u00e1ch t\u1ef1 lo)', r.bm);\n            }\n            var netSelf = r.Goc + r.bm;\n            s += '<div class=\"total-row total-self\"><span class=\"total-label total-label-self\">Chi ph\u00ed r\u00f2ng t\u1ef1 ch\u1ea1y<\/span><span class=\"total-val total-val-self\">' + dpsCalcFmt(netSelf) + '<\/span><\/div>';\n            s += '<div style=\"font-size:11.5px; color:#b91c1c; margin-top:8px; line-height:1.4; padding:6px 8px; background:#fff1f2; border-radius:4px; border:1px solid #fecdd3;\">\u26a0\ufe0f <strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu t\u1ef1 add th\u1ebb c\u00e1 nh\u00e2n kh\u00f4ng n\u1ed9p thu\u1ebf FCT, DN m\u1ea5t \u0111\u1ee9t 10% VAT v\u00e0 r\u1ee7i ro b\u1ecb lo\u1ea1i 100% chi ph\u00ed khi thanh tra thu\u1ebf.<\/div>';\n            document.getElementById('dps-rows-self-rev').innerHTML = s;\n\n            \/\/ C\u1ed9t 1: Qua DPS (V\u1edbi s\u1ed1 ti\u1ec1n b\u1eaft \u0111\u1ea7u l\u00e0 Chuy\u1ec3n kho\u1ea3n cho DPS)\n            var d = '';\n            d += dpsCalcRow('step-em', 'G\u1ed0C', 'Chi ph\u00ed g\u1ed1c Ads h\u1ee3p l\u1ec7 (= c\u1ed9t b\u00ean: A+C+E)', r.Goc);\n            d += dpsCalcRow('step-em', 'F', feeLabel, r.Fee);\n            d += dpsCalcRow('step-em', 'V', 'VAT 8% DPS xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ecf', r.Vat_dps);\n            if (r.bm > 0) {\n                d += dpsCalcRow('step-bm', 'BM', 'Ph\u00ed mua BM (Business Manager)', r.bm);\n            }\n            d += '<div class=\"divider-row\"><\/div>';\n            d += '<div class=\"transfer-row transfer-row-highlight\"><span class=\"transfer-label\">Chuy\u1ec3n kho\u1ea3n cho DPS (G\u1ed0C + F + V)<\/span><span class=\"transfer-val\">' + dpsCalcFmt(r.Transfer) + '<\/span><\/div>';\n            d += '<div class=\"refund-row\"><span class=\"refund-label\"><svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><polyline points=\"1 4 1 10 7 10\"\/><path d=\"M3.51 15a9 9 0 1 0 .49-4.5\"\/><\/svg>Ho\u00e0n VAT qua kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u ra (\u2212V)<\/span><span class=\"refund-val\">\u2212' + dpsCalcFmt(r.Vat_dps) + '<\/span><\/div>';\n            var netDps = r.Goc + r.Fee + r.bm;\n            d += '<div class=\"total-row total-dps\"><span class=\"total-label total-label-dps\">Chi ph\u00ed r\u00f2ng qua DPS<\/span><span class=\"total-val total-val-dps\">' + dpsCalcFmt(netDps) + '<\/span><\/div>';\n            document.getElementById('dps-rows-dps-rev').innerHTML = d;\n\n            var diff = r.Fee;\n            var bmNote = r.bm > 0 ? (' Trong \u0111\u00f3 ph\u00ed mua BM <strong>' + dpsCalcFmt(r.bm) + '<\/strong> \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb ra tr\u01b0\u1edbc khi quy \u0111\u1ed5i ng\u00e2n s\u00e1ch Ads, v\u00e0 c\u1ed9ng nh\u01b0 nhau v\u00e0o c\u1ea3 2 c\u00e1ch.') : '';\n            document.getElementById('dps-equal-text-rev').innerHTML =\n                'Khi chuy\u1ec3n kho\u1ea3n cho DPS s\u1ed1 ti\u1ec1n <strong>' + dpsCalcFmt(r.Transfer) + '<\/strong>, ng\u00e2n s\u00e1ch Ads th\u1ef1c t\u1ebf nh\u1eadn ch\u1ea1y \u0111\u01b0\u1ee3c l\u00e0 <strong>A = ' + dpsCalcFmt(r.A) + '<\/strong> (Doanh thu Gross t\u00ednh thu\u1ebf B = ' + dpsCalcFmt(r.B_gross) + '). Chi ph\u00ed r\u00f2ng t\u1ef1 ch\u1ea1y t\u01b0\u01a1ng \u1ee9ng l\u00e0 <strong>' + dpsCalcFmt(netSelf) + '<\/strong> (A + C + E). Chi ph\u00ed r\u00f2ng qua DPS l\u00e0 <strong>' + dpsCalcFmt(netDps) + '<\/strong> (ch\u00eanh l\u1ec7ch \u0111\u00fang b\u1eb1ng ph\u00ed d\u1ecbch v\u1ee5 agency <strong>F = ' + dpsCalcFmt(diff) + '<\/strong>).' + bmNote;\n        }\n\n        \/\/ Kh\u1edfi t\u1ea1o c\u1ea3 2 b\u1ea3ng t\u00ednh theo c\u1eadp nh\u1eadt M\u1edaI NH\u1ea4T\n        dpsCalcSetQuick(1000000);\n        dpsCalcSetQuickRev(1294059); \/\/ T\u01b0\u01a1ng \u1ee9ng \u0111\u00fang 1 tri\u1ec7u ads th\u1ef1c ch\u1ea1y \u1edf m\u1ee9c ph\u00ed 12%\n    <\/script>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>DPS.MEDIA \u5e7f\u544a\u8d39\u7528\u8ba1\u7b97\u5668 \u2013 \u6bd4\u8f83\u81ea\u884c\u6295\u653e\u4e0e\u901a\u8fc7 DPS \u6295\u653e \u5de5\u5177 1\uff1a\u6b63\u5411\u8ba1\u7b97\uff08\u8f93\u5165\u60f3\u8981\u6295\u653e\u7684\u5e7f\u544a\u9884\u7b97 \u2794 \u8ba1\u7b97\u8f6c\u8d26\u603b\u91d1\u989d\uff09\u8f93\u5165\u5b9e\u9645\u60f3\u8981\u6295\u653e\u7684\u5e7f\u544a\u9884\u7b97 VN\u0110 Agency \u670d\u52a1\u8d39 % \u767e\u5206\u6bd4 \u56fa\u5b9a\u91d1\u989d % [\u2026]<\/p>","protected":false},"author":1,"featured_media":41019,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-37082","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"rankmath_keywords":{"primary":"","secondary":[""]},"yoast_keywords":{"primary":"","secondary":[]},"yoast_focuskw":"","rankmath_focuskw":"","seo_keywords":{"primary":"","secondary":[""]},"_links":{"self":[{"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/posts\/37082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/comments?post=37082"}],"version-history":[{"count":5,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/posts\/37082\/revisions"}],"predecessor-version":[{"id":41165,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/posts\/37082\/revisions\/41165"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/media\/41019"}],"wp:attachment":[{"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/media?parent=37082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/categories?post=37082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dps.media\/zh\/wp-json\/wp\/v2\/tags?post=37082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}