{"id":12226,"date":"2015-09-03T10:06:27","date_gmt":"2015-09-03T10:06:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12226"},"modified":"2015-09-10T02:35:42","modified_gmt":"2015-09-10T02:35:42","slug":"quy-dinh-ve-chung-tu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12226","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n"},"content":{"rendered":"

\"Quy<\/h2>\n

Ch\u1ee9ng t\u1eeb k\u00ea\u0301 to\u00e1n<\/strong> l\u00e0 nh\u1eefng ch\u1ee9ng minh b\u1eb1ng gi\u00e2\u0301y t\u1edd v\u00ea\u0300 nghi\u00ea\u0323p v\u1ee5 kinh t\u00ea\u0301 t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh v\u00e0 th\u1ef1c s\u1ef1 ho\u00e0n th\u00e0nh.\u00a0\u0110\u00e2y l\u00e0 kh\u00e2u \u0111\u1ea7u ti\u00ean v\u00e0 l\u00e0\u00a0v\u1eadt mang tin quan tr\u1ecdng\u00a0\u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 m\u1ed9t s\u1ed1\u00a0t\u00e1c d\u1ee5ng n\u1ed5i b\u1eadt nh\u01b0:<\/span><\/p>\n

+ \u00a0Ch\u1ee9ng minh cho c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/span><\/p>\n

+ C\u0103n c\u1ee9 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n<\/span><\/p>\n

+ \u00a0C\u01a1 s\u1edf kinh t\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ecdi s\u1ef1 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o<\/span><\/p>\n

+ \u00a0Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t qu\u00e1 tr\u00ecnh kinh t\u1ebf.<\/span><\/p>\n

V\u1eady,\u00a0Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin\u00a0\u0111\u01b0\u1ee3c chia s\u1ebb trong b\u00e0i vi\u1ebft d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

1. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb<\/strong><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 129\/2004\/N\u0110-CP<\/a><\/strong>, quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n bao g\u1ed3m:<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c:<\/em><\/strong>\u00a0M\u1eabu ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh n\u1ed9i dung, k\u1ebft c\u1ea5u m\u1eabu m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang v\u1ec1 bi\u1ec3u m\u1eabu, n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p ghi c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ho\u1eb7c t\u1eebng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

V\u00ed d\u1ee5: S\u00e9c, Bi\u00ean lai thu ti\u1ec1n, T\u00edn phi\u1ebfu, Tr\u00e1i phi\u1ebfu, C\u00f4ng tr\u00e1i, h\u00f3a \u0111\u01a1n GTGT v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c kh\u00e1c.<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn<\/em><\/strong>: l\u00e0 m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh; ngo\u00e0i c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam ch\u1ec9 ti\u00eau ho\u1eb7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c m\u1eabu bi\u1ec3u cho ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi ch\u00e9p v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/em><\/strong>: Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khi c\u00f3 c\u00e1c n\u1ed9i dung tr\u00ean v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a m\u00e0 kh\u00f4ng b\u1ecb thay \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh truy\u1ec1n qua m\u1ea1ng m\u00e1y t\u00ednh ho\u1eb7c tr\u00ean v\u1eadt mang tin nh\u01b0 b\u0103ng t\u1eeb, \u0111\u0129a t\u1eeb, c\u00e1c lo\u1ea1i th\u1ebb thanh to\u00e1n., \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt v\u00e0 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd c\u1ee7a Ph\u00e1p lu\u1eadt. L\u00fac h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f3 th\u1ec3 in ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ra ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i, ki\u1ec3m tra… nh\u01b0ng kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n hay giao d\u1ecbch.<\/span><\/p>\n

2. N\u1ed9i dung tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

T\u1ea1i \u0111i\u1ec1u 17 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11<\/a><\/strong> quy \u0111\u1ecbnh: Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean v\u00e0 s\u1ed1 hi\u1ec7u c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

d) T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span><\/p>\n

\u0111) N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh;<\/span><\/p>\n

e) S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ghi b\u1eb1ng s\u1ed1; t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 thu, chi ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef;<\/span><\/p>\n

g) Ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean c\u1ee7a ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n

Ngo\u00e0i nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n n\u00f3i tr\u00ean, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1ec3 c\u00f3 th\u00eam nh\u1eefng n\u1ed9i dung kh\u00e1c theo t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

3. L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

T\u1ea1i \u0111i\u1ec1u 19 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

a. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u1ec1u ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh<\/span><\/p>\n

b. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7,k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo n\u1ed9i dung quy \u0111\u1ecbnh tr\u00ean m\u1eabu,<\/span><\/p>\n

c. Kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa ch\u1ee9ng t\u1eeb; ch\u1ed7 tr\u1ed1ng ph\u1ea3i g\u1ea1ch ch\u00e9o; Khi vi\u1ebft sai v\u00e0o m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i hu\u1ef7 b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/span><\/p>\n

d. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ee7 s\u1ed1 li\u00ean quy \u0111\u1ecbnh.<\/span><\/p>\n

e. Ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi k\u00fd duy\u1ec7t v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c k\u00fd t\u00ean tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/p>\n

g. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c in ra gi\u1ea5y v\u00e0 l\u01b0u tr\u1eef.<\/span><\/p>\n

4. K\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

T\u1ea1i \u0111i\u1ec1u 20 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

a. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh quy \u0111\u1ecbnh. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng b\u00fat bi ho\u1eb7c b\u00fat m\u1ef1c. Kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng m\u1ef1c \u0111\u1ecf, b\u1eb1ng b\u00fat ch\u00ec ho\u1eb7c \u0111\u00f3ng d\u1ea5u ch\u1eef k\u00fd kh\u1eafc s\u1eb5n.<\/span><\/p>\n

b. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u00e0 gi\u1ed1ng v\u1edbi ch\u1eef k\u00fd \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u0103ng k\u00fd ch\u1eef k\u00fd th\u00ec ch\u1eef k\u00fd l\u1ea7n sau ph\u1ea3i kh\u1edbp v\u1edbi ch\u1eef k\u00fd c\u00e1c l\u1ea7n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

c. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n chi ti\u1ec1n ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd duy\u1ec7t chi v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. Ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 chi ti\u1ec1n ph\u1ea3i k\u00fd theo t\u1eebng li\u00ean<\/span><\/p>\n

d. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u00fa \u00fd:<\/span><\/strong><\/em><\/span><\/p>\n

V\u1ec1 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 129\/2004\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n

– Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a b\u1eb1ng kh\u00f3a m\u1eadt m\u00e3, \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp ri\u00eang cho t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u1eadp v\u00e0 nh\u1eefng ng\u01b0\u1eddi li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh an to\u00e0n v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ch\u1eef k\u00fd tay tr\u00ean ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

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

Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo TT 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/a><\/span><\/p>\n

C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/span><\/p>\n

Chuy\u1ec3n s\u1ed1 d\u01b0 tr\u00ean s\u1ed1 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo TT 200\/2-14\/TT-BTC<\/a><\/span><\/p>\n

Quy tr\u00ecnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u1edbi t\u1eeb 2015<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 v\u1eadt mang tin c\u1ea7n thi\u1ebft v\u00e0 quan tr\u1ecdng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, V\u1eady Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u trong b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":12246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1492],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12226"}],"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=12226"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12226\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12246"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12226"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}