{"id":14805,"date":"2015-10-03T05:12:23","date_gmt":"2015-10-03T05:12:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14805"},"modified":"2015-10-07T03:04:40","modified_gmt":"2015-10-07T03:04:40","slug":"chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-gia-ban-lai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14805","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i"},"content":{"rendered":"

\"Chuy\u1ec3n<\/h2>\n

Khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho c\u00e1c giao d\u1ecbch \u0111\u00f3. m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng l\u00e0X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i. K\u1ebf to\u00e1n Centax xin<\/a> chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd : Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a><\/span><\/p>\n

1. Ph\u01b0\u01a1ng ph\u00e1p\u00a0x\u00e1c \u0111\u1ecbnh<\/span><\/span><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n l\u1ea1i d\u1ef1a v\u00e0o gi\u00e1 b\u00e1n l\u1ea1i hay gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p b\u00e1n cho b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0o c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n

2. Gi\u00e1 mua v\u00e0o c\u1ee7a s\u1ea3n ph\u1ea9m t\u1eeb b\u00ean li\u00ean k\u1ebft<\/span><\/h2>\n

\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp tr\u1eeb l\u1ee3i nhu\u1eadn g\u1ed9p tr\u1eeb \u00a0c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh trong gi\u00e1 s\u1ea3n ph\u1ea9m mua v\u00e0o (n\u1ebfu c\u00f3).<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong> <\/em>thu\u1ebf nh\u1eadp kh\u1ea9u, ph\u00ed h\u1ea3i quan, chi ph\u00ed b\u1ea3o hi\u1ec3m, v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf.<\/span><\/p>\n

2.1. L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n v\u00e0 gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00f3 m\u1ee9c l\u00e3i h\u1ee3p l\u00fd.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n v\u00e0 gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m mua v\u00e0o chia cho gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n.<\/span><\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng l\u00e0 \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u1ea1i l\u00fd theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u00a0tr\u00ean gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m th\u00ec t\u1ef7 l\u1ec7 \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n.<\/span><\/p>\n

3. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra<\/span><\/h2>\n

Doanh thu thu\u1ea7n c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

4. So s\u00e1nh<\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y, ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf.<\/span><\/p>\n

5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/h2>\n

a. Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n;<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra doanh thu thu\u1ea7n nh\u01b0ng c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) nh\u01b0:<\/span><\/p>\n

a. C\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p <\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/em> \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n, th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i, b\u1ea3o h\u00e0nh…<\/span><\/p>\n

b. Ch\u1ee7ng lo\u1ea1i, quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi gian quay v\u00f2ng c\u1ee7a s\u1ea3n ph\u1ea9m mua v\u00e0o \u0111\u1ec3 b\u00e1n l\u1ea1i v\u00e0 t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/em> b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb, …<\/span><\/p>\n

c. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (t\u1ee9c l\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 doanh thu c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau ho\u1eb7c c\u00f9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n).<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng<\/span><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c kh\u00e2u cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01a1n gi\u1ea3n v\u00e0 th\u01b0\u01a1ng m\u1ea1i ph\u00e2n ph\u1ed1i c\u00f3 th\u1eddi gian quay v\u00f2ng t\u1eeb khi mua v\u00e0o \u0111\u1ebfn khi b\u00e1n ra ng\u1eafn, \u00edt ch\u1ecbu bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00ednh th\u1eddi v\u1ee5. \u0110\u1ed3ng th\u1eddi, s\u1ea3n ph\u1ea9m tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c b\u00e1n ra kh\u00f4ng qua kh\u00e2u gia c\u00f4ng, ch\u1ebf bi\u1ebfn, l\u1eafp r\u00e1p, thay \u0111\u1ed5i t\u00ednh ch\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c g\u1eafn v\u1edbi nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e0m gia t\u0103ng \u0111\u00e1ng k\u1ec3 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong> Doanh nghi\u1ec7p V t\u1ea1i Vi\u1ec7t Nam l\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ee7a C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i H kinh doanh ph\u00e2n ph\u1ed1i<\/em> m\u1eb7t h\u00e0ng \u0111\u1ed3ng h\u1ed3 do c\u00f4ng ty H cung c\u1ea5p c\u00f3 m\u1ed9t s\u1ed1 th\u00f4ng tin sau:<\/em><\/span><\/p>\n

– Trong n\u0103m 200x, c\u00f4ng ty H giao cho doanh nghi\u1ec7p V 1.000 chi\u1ebfc \u0111\u1ed3ng h\u1ed3 v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p V ph\u1ea3i thanh to\u00e1n s\u1ed1 ti\u1ec1n l\u00e0 330.000 USD (bao g\u1ed3m gi\u00e1 CIF + thu\u1ebf, ph\u00ed nh\u1eadp kh\u1ea9u do c\u00f4ng ty H \u0111\u00e3 n\u1ed9p).<\/span><\/p>\n

– Cu\u1ed1i n\u0103m 200x, doanh thu thu\u1ea7n doanh nghi\u1ec7pV thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n to\u00e0n b\u1ed9 s\u1ed1 \u0111\u1ed3ng h\u1ed3 n\u00e0y cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ed5i l\u00e0 400.000 USD.<\/span><\/p>\n

Doanh nghi\u1ec7p T l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e2n ph\u1ed1i \u0111\u1ed3ng h\u1ed3. N\u0103m 200x, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p T \u0111\u1ea1t 20%.<\/span><\/p>\n

Gi\u1ea3 s\u1eed doanh nghi\u1ec7p T \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p v\u1edbi doanh nghi\u1ec7p V th\u00ec doanh nghi\u1ec7p V s\u1ebd ph\u1ea3i k\u00ea khai t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb cho vi\u1ec7c mua \u0111\u1ed3ng h\u1ed3 t\u1eeb c\u00f4ng ty H nh\u01b0 sau:<\/span><\/p>\n

[400.000 USD – (400.000 USD x 20%)] = 320.000 USD<\/span><\/p>\n

Doanh nghi\u1ec7p V ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 320.000 USD thay cho 330.000 USD.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty H c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1n h\u00e0ng v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p V ph\u1ea3i thanh to\u00e1n chi ph\u00ed n\u00e0y (\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng) th\u00ec giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1n h\u00e0ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i :<\/span><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 – X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecb<\/strong>ch \u0111\u1ed9<\/strong>c l\u1ead<\/strong>p <\/strong><\/a><\/span><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 –<\/strong>\u00a0<\/strong>X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1p\u00a0gi\u00e1 v\u1ed1<\/strong>n c\u1ed9<\/strong>ng l\u00e3i<\/strong><\/span><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 – X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1p\u00a0so s\u00e1nh l\u1ee3<\/strong>i nhu\u1ead<\/strong>n\u00a0<\/strong><\/span><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 – X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1<\/strong>p<\/strong>\u00a0t\u00e1ch l\u1ee3<\/strong>i nhu\u1ead<\/strong>n\u00a0<\/strong><\/span><\/p>\n

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

Doanh nghi\u1ec7p khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho c\u00e1c giao d\u1ecbch \u0111\u00f3. m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng l\u00e0X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/p>\n","protected":false},"author":7,"featured_media":14982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1837],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14805"}],"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=14805"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14805\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14982"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14805"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}