{"id":14827,"date":"2015-10-03T07:00:34","date_gmt":"2015-10-03T07:00:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14827"},"modified":"2015-10-05T09:46:06","modified_gmt":"2015-10-05T09:46:06","slug":"chuyen-gia-bien-phap-tong-hop-xac-dinh-gia-thi-truong-voi-truong-hop-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14827","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p t\u1ed5ng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"

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

Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh \u0111\u1eb7c th\u00f9 ho\u1eb7c duy nh\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do (bao g\u1ed3m c\u1ea3 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p) v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p . K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p t\u1ed5ng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

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

1. M\u1edf r\u1ed9ng ph\u1ea1m vi l\u1ef1a ch\u1ecdn c\u00e1c giao d\u1ecbch (ho\u1eb7c doanh nghi\u1ec7p) \u0111\u1ed9c l\u1eadp sang ph\u00e2n ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n (theo Danh m\u1ee5c ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n do c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh) kh\u00e1c v\u1edbi ph\u00e2n ng\u00e0nh m\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 so s\u00e1nh v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u00f3 c\u00f3 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p; th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng v\u00e0 lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu tr\u00ean c\u01a1 s\u1edf c\u00e1c ti\u00eau th\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ph\u00e2n ng\u00e0nh \u0111\u1ec3 ph\u1ea3n \u00e1nh kh\u00e1ch quan hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 kinh doanh, t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m. S\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh \u00edt nh\u1ea5t l\u00e0 5 (n\u0103m).<\/span><\/p>\n

2. X\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo c\u00e1c c\u00e1ch t\u00ednh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y; s\u1eed d\u1ee5ng h\u00e0m to\u00e1n th\u1ed1ng k\u00ea t\u1ee9 ph\u00e2n v\u1ecb ho\u1eb7c h\u00e0m to\u00e1n th\u1ed1ng k\u00ea b\u00e1ch ph\u00e2n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb ph\u00f9 h\u1ee3p \u0111\u01b0\u1ee3c r\u00fat ra t\u1eeb bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n. (Xem ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n C\u00a0Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a> C\u00e1ch t\u00ednh t\u1ee9 ph\u00e2n v\u1ecb, b\u00e1ch ph\u00e2n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n).<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n ho\u1eb7c gi\u00e1 mua s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb n\u00e0y th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb n\u00e0y ho\u1eb7c gi\u00e1 mua s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb n\u00e0y th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo 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 nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb ph\u1ea3n \u00e1nh m\u1ee9c gi\u00e1 b\u00e1n, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi t\u01b0\u01a1ng \u1ee9ng ho\u1eb7c kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb ph\u1ea3n \u00e1nh m\u1ee9c gi\u00e1 mua t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

4. Tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 66\/2010\/TT-BTC (xem v\u00ed d\u1ee5 15) ho\u1eb7c \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi 2 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 b\u1ed5 tr\u1ee3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u00e0 kh\u00e1ch quan c\u1ee7a m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

5. Ri\u00eang \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn, c\u00e1ch t\u00ednh th\u1ee9 2, c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0110i\u1ec3m t\u1eeb 1.1 \u0111\u1ebfn 1.3 Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n; doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ti\u1ebfp vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft 2.5.2.2.2 \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/span><\/p>\n

V\u00ed d\u1ee5 22: C\u00f4ng ty X s\u1ea3n xu\u1ea5t m\u1ea1ch t\u00edch h\u1ee3p \u0111i\u1ec7n t\u1eed \u0111\u1ec3 xu\u1ea5t kh\u1ea9u to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 b\u00e1n (doanh thu) = 1,1 l\u1ea7n t\u1ed5ng chi ph\u00ed. <\/em><\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh:<\/span><\/p>\n

– Trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t m\u1ea1ch t\u00edch h\u1ee3p \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 giao d\u1ecbch ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp n\u00e0o \u0111\u1ec3 so s\u00e1nh.<\/span><\/p>\n

– C\u00f4ng ty X l\u1ef1a ch\u1ecdn 10 doanh nghi\u1ec7p trong ph\u00e2n ng\u00e0nh s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb t\u01b0\u01a1ng \u1ee9ng (theo \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a>), k\u1ebft qu\u1ea3 cho th\u1ea5y trung v\u1ecb c\u1ee7a bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n c\u1ee7a 10 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 30%.<\/span><\/p>\n

– Khi ph\u00e2n t\u00edch c\u00e1c ti\u00eau th\u1ee9c kinh t\u1ebf ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u1ee7a ph\u00e2n ng\u00e0nh s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed, c\u00f4ng ty X x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n b\u1eb1ng 30% l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty X (t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh).<\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/span><\/p>\n

– C\u00f4ng ty X c\u00f3 th\u1ec3 ki\u1ec3m tra vi\u1ec7c t\u00ednh gi\u00e1 c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ea1t t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n l\u00e0 30% ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n \u0111\u1ec3 t\u00ednh t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ec3 so s\u00e1nh v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

– C\u00e1ch t\u00ednh l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n = (doanh thu thu\u1ea7n \u2013 chi ph\u00ed)\/doanh thu thu\u1ea7n = 0,3<\/span><\/p>\n

+ Doanh thu thu\u1ea7n = 1,429 l\u1ea7n chi ph\u00ed<\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 \u2013 H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 –<\/strong>\u00a0<\/strong>Bi\u1ec7<\/strong>n ph\u00e1p v\u1ead<\/strong>n d\u1ee5<\/strong>ng s\u1ed1<\/strong> li\u1ec7<\/strong>u gi\u1eef<\/strong>a c\u00e1c k\u1ef3<\/strong>\u00a0<\/strong>x\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edf<\/strong>ng v\u1edb<\/strong>i tr\u01b0\u1edd<\/strong>ng h\u1ee3<\/strong>p \u0111\u1eb7<\/strong>c bi\u1ec7<\/strong>t<\/strong><\/a><\/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>\u00a0gi\u00e1 b\u00e1n l\u1ea1<\/strong>i \u00a0<\/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><\/a><\/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><\/a><\/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><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh \u0111\u1eb7c th\u00f9 ho\u1eb7c duy nh\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do <\/p>\n","protected":false},"author":7,"featured_media":14979,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1851],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14827"}],"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=14827"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14827\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14979"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14827"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}