{"id":11786,"date":"2015-08-28T12:30:30","date_gmt":"2015-08-28T12:30:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11786"},"modified":"2015-09-01T07:55:47","modified_gmt":"2015-09-01T07:55:47","slug":"trich-luong-du-phong-va-hach-toan-khoan-trich-luong-du-phong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11786","title":{"rendered":"Tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng v\u00e0 h\u1ea1ch to\u00e1n kho\u1ea3n tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng"},"content":{"rendered":"

\"Tr\u00edch<\/h2>\n

Cu\u1ed1i n\u0103m doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00edch tr\u01b0\u1edbc qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n. V\u1eady vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0Tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng v\u00e0 h\u1ea1ch to\u00e1n kho\u1ea3n tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.5 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/em><\/span><\/p>\n

Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/em><\/span><\/p>\n

Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n

– M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

– Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng n\u0103m tr\u01b0\u1edbc chi cho quy\u1ebft to\u00e1n.<\/span><\/p>\n

-Sau khi tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.<\/span><\/p>\n

– Qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u01b0\u1ee3c chi h\u1ebft trong v\u00f2ng 6 th\u00e1ng sau khi tr\u00edch l\u1eadp.<\/span><\/p>\n

2. X\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n

\u0110\u1ec3 tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m l\u00e0 \u00a0th\u1ebf n\u00e0o?<\/span><\/p>\n

Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n v\u00e0 kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng n\u0103m tr\u01b0\u1edbc chi cho quy\u1ebft to\u00e1n.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong> Ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2014 c\u1ee7a Doanh nghi\u1ec7p A ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1 t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n

– Trong n\u0103m 2014, doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

– \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/03\/2015 doanh nghi\u1ec7p m\u1edbi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a n\u0103m 2014 l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

– V\u1eady qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n = 900 + 50 = 950 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng m\u1ee9c t\u1ed1i \u0111a = 950 x 17% = 161,5 tri\u1ec7u \u0111\u1ed3ng<\/span>
\n T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 2014 = 950 + 161.5 = 1111.5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/strong> Ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2014 c\u1ee7a Doanh nghi\u1ec7p A ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1 t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n

– Trong n\u0103m 2014, doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

– \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/03\/2015 doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 h\u1ebft s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a n\u0103m 2014 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

– V\u1eady qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n = 900 + 100 = 1.000 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng m\u1ee9c t\u1ed1i \u0111a = 1.000 x 17% = 170 tri\u1ec7u \u0111\u1ed3ng<\/span>
\n T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 2014 = 1.000 + 170 = 1.170 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong>Ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2014 c\u1ee7a Doanh nghi\u1ec7p A ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1,1 t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n

– Trong n\u0103m 2014, doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Trong \u0111\u00f3 c\u00f3 100 tri\u1ec7u l\u00e0 ti\u1ec1n l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb n\u0103m 2013<\/span><\/p>\n

– \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/03\/2015 doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 h\u1ebft s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a n\u0103m 2014 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span><\/p>\n

– V\u1eady qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n = 900 – 100 + 200 = 1.000 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng m\u1ee9c t\u1ed1i \u0111a = 1.000 x 17% = 170 tri\u1ec7u \u0111\u1ed3ng<\/span>
\n T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 2014 = 1.000 + 170 = 1.170 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

3. H\u1ea1ch to\u00e1n<\/strong><\/span><\/h2>\n

– Khi tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 642, 641, 154
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 334<\/span><\/p>\n

– Khi doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng t\u1eeb qu\u1ef9 d\u1ef1 ph\u00f2ng:<\/span><\/p>\n

N\u1ee3 TK 334
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 3335<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> Do kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a k\u1ef3 tr\u01b0\u1edbc n\u00ean khi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng th\u00ec doanh nghi\u1ec7p kh\u00f4ng tr\u00edch l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u1ee7a k\u1ef3 \u0111\u00f3 v\u00e0o chi ph\u00ed c\u1ee7a n\u0103m th\u1ef1c hi\u1ec7n\u00a0<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n

M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2015 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u1edf doanh nghi\u1ec7p<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft v\u1ec1 n\u1ed9i dung Tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng v\u00e0 h\u1ea1ch to\u00e1n kho\u1ea3n tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng theo c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t, M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":12029,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1453],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11786"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11786"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11786\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12029"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11786"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}