{"id":15789,"date":"2015-10-17T00:26:16","date_gmt":"2015-10-17T00:26:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15789"},"modified":"2016-12-16T04:11:36","modified_gmt":"2016-12-16T04:11:36","slug":"kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15789","title":{"rendered":"Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 2)"},"content":{"rendered":"

\"Kinh<\/span><\/h2>\n

K\u1ef3 2: Nh\u1eefng t\u1edd khai v\u00e0 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf. <\/i><\/b><\/span><\/h2>\n
\n

\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u1ec1 nh\u00e0 l\u00e0m c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n v\u1ec1 c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 khai b\u00e1o thu\u1ebf kh\u00e1c m\u00e0 m\u1ed9t k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 c\u1ea7n ph\u1ea3i l\u00e0m khi nh\u1eadn s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u1ec1 nh\u00e0 l\u00e0m. B\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n\u00a0thu\u1ebf Centax<\/a> cung c\u1ea5p cho b\u1ea1n nh\u1eefng Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0<\/strong>\u00a0\u0111\u1ec3 tr\u00e1nh nh\u1eefng sai x\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0.1. C\u00e1c b\u00e1o c\u00e1o thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/span><\/p>\n

<\/h2>\n

Khi k\u1ebf to\u00e1n c\u00f2n \u00edt Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0<\/strong>, h\u00e3y ghi nh\u1edb nh\u1eefng b\u00e1o c\u00e1o thu\u1ebf v\u00e0 th\u1eddi gian ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng b\u00e1o c\u00e1o n\u00e0y<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

K\u1ef3 BC<\/strong><\/span><\/p>\n<\/td>\n

\n

N\u1ed9i dung b\u00e1o c\u00e1o<\/strong><\/span><\/p>\n<\/td>\n

\n

H\u1ea1n n\u1ed9p<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

B\u1ea5t th\u01b0\u1eddng<\/span><\/td>\n\u00a0-T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i (B\u00e0i vi\u1ebft chi ti\u1ebft s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf k\u1ef3 3)<\/span><\/td>\n\u00a0 -Trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c \u00a0c\u1ea5p Gi\u1ea5y \u0110KKD v\u00e0 tr\u00ecnh di\u1ec7n C\u01a1 quan \u00a0qu\u1ea3n l\u00fd thu\u1ebf.\u00a0Ho\u1eb7c\u00a0tr\u01b0\u1edbc 31\/12 n\u1ebfu DN \u00a0c\u00f3 thay \u0111\u1ed5i v\u1ed1n \u0110KKD trong n\u0103m<\/span><\/td>\n<\/tr>\n
\u00a0-Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (HTKK) (*)<\/span><\/td>\n\u00a0-Tr\u01b0\u1edbc ng\u00e0y s\u1eed d\u1ee5ng 05 ng\u00e0y\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
\u00a0-Th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n (HTKK)<\/span><\/td>\n\u00a0-T\u1eebng l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee7y<\/span><\/td>\n<\/tr>\n
\u00a0-Th\u00f4ng b\u00e1o m\u1ea5t h\u00f3a \u0111\u01a1n (HTKK)<\/span><\/td>\n\u00a0-T\u1eebng l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u1ea5t<\/span><\/td>\n<\/tr>\n
\n

Th\u00e1ng<\/span><\/p>\n<\/td>\n

\u00a0-B\u00e1o c\u00e1o thu\u1ebf GTGT n\u1ebfu k\u1ef3 k\u00ea khai th\u00e1ng (HTKK)<\/span><\/td>\nTr\u01b0\u1edbc ng\u00e0y 20 th\u00e1ng sau<\/span><\/td>\n<\/tr>\n
\u00a0-B\u00e1o c\u00e1o thu\u1ebf TNCN n\u1ebfu k\u1ef3 k\u00ea khai th\u00e1ng (HTKK)<\/span><\/td>\n<\/tr>\n
\u00a0-B\u00e1o c\u00e1o thu\u1ebf TT\u0110B (HTKK)<\/span><\/td>\n<\/tr>\n
– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng (HTKK) (theo th\u00f4ng t\u01b0 39 c\u1ee7a BTC)<\/span><\/td>\n<\/tr>\n
\n

Qu\u00fd<\/span><\/p>\n<\/td>\n

\u00a0B\u00e1o c\u00e1o thu\u1ebf GTGT n\u1ebfu k\u1ef3 k\u00ea khai qu\u00fd (HTKK)<\/span><\/td>\nTr\u01b0\u1edbc ng\u00e0y 30 qu\u00fd sau<\/span><\/td>\n<\/tr>\n
\u00a0B\u00e1o c\u00e1o thu\u1ebf TNCN n\u1ebfu k\u1ef3 k\u00ea khai qu\u00fd (HTKK)<\/span><\/td>\n<\/tr>\n
\u00a0B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd (HTKK)<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n<\/tr>\n
\n

N\u0103m<\/span><\/p>\n<\/td>\n

\u00a0– Quy\u1ebft to\u00e1n thu\u1ebf TNCN (HTKK)<\/span><\/td>\nTr\u01b0\u1edbc ng\u00e0y 30\/03 n\u0103m sau<\/span><\/td>\n<\/tr>\n
\u00a0– Quy\u1ebft to\u00e1n thu\u1ebf TNDN:\u00a0T\u1edd khai QT thu\u1ebf TNDN k\u00e8m PL (HTKK)- B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (HTKK)B\u1ea3ng KQ ho\u1ea1t \u0111\u1ed9ng kinh doanh (HTKK)B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (HTKK)Thuy\u1ebft minh BCTC (Excel)<\/span>B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

2. Kinh nghi\u1ec7p ch\u1ecdn k\u1ef3 k\u00ea khai b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/span><\/h2>\n

a.\u00a0<\/strong>Nguy\u00ean t\u1eafc ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf GTGT, TNCN<\/strong><\/span><\/p>\n\n\n\n\n\n\n
\n

Lo\u1ea1i BC<\/strong><\/span><\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o th\u00e1ng<\/strong><\/span><\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o qu\u00fd<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Thu\u1ebf GTGT<\/span><\/td>\n\u00a0DN m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a \u0111\u1ee7 12 th\u00e1ngDN c\u00f3 DT tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u1ee7a n\u0103m cu\u1ed1i c\u00f9ng trong \u0111\u1ecbnh k\u1ef3 03 n\u0103m\/ l\u1ea7n > 20 t\u1ef7(\u0110\u1ecbnh k\u1ef3 \u0111\u1ea7u ti\u00ean: 01\/07\/2013 \u2013 31\/12\/2016 x\u00e9t DT c\u1ee7a n\u0103m 2012 > 20 t\u1ef7)<\/span><\/td>\n\u00a0DN c\u0169 c\u00f3 DT c\u1ee7a n\u0103m cu\u1ed1i c\u00f9ng trong \u0111\u1ecbnh k\u1ef3 03 n\u0103m\/l\u1ea9n <= 20 t\u1ef7(\u0110\u1ecbnh k\u1ef3 \u0111\u1ea7u ti\u00ean: 01\/07\/2013 \u2013 31\/12\/2016 x\u00e9t DT c\u1ee7a n\u0103m 2012 > 20 t\u1ef7)<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0DN ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd<\/span><\/td>\n<\/tr>\n
Thu\u1ebf TNCN<\/span><\/td>\n\u00a0DN ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN k\u1ef3 \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m >= 50tri\u1ec7u<\/span><\/td>\n\u00a0DN BC thu\u1ebf GTGT theo qu\u00fdDN ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN k\u1ef3 \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m < 50tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Kh\u00f4ng ph\u00e1t sinh n\u1ed9p thu\u1ebf TNCN:\u00a0Kh\u00f4ng ph\u1ea3i<\/strong>\u00a0b\u00e1o c\u00e1o thu\u1ebf theo nh\u01b0 \u0111\u1ecbnh k\u1ef3<\/span><\/p>\n

– Kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:\u00a0V\u1eabn ph\u1ea3i<\/strong>\u00a0b\u00e1o c\u00e1o thu\u1ebf theo \u0111\u1ecbnh k\u1ef3<\/span><\/p>\n

L\u01b0u \u00fd :<\/strong><\/span> Theo \u0111i\u1ec1u 9 th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua, c\u1ea5p t\u1ea1i c\u01a1 quan thu\u1ebf, ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc 5 ng\u00e0y s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.5<\/strong> ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 39<\/strong>; trong HTKK c\u00f3 m\u1eabu n\u00e0y). Chi ti\u1ebft :\u00a0X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi n\u1ed9p th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

b.T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

M\u1ed7i c\u00f4ng ty \u0111\u1ec1u c\u1ea7n m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng v\u00ec theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n mua v\u00e0o t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean ph\u1ea3i chuy\u1ec3n kho\u1ea3n th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN m\u1edbi \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n, ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o s\u1ed1 TK ng\u00e2n h\u00e0ng cho c\u01a1 quan thu\u1ebf theo m\u1eabu 08\/MST<\/a>.<\/span><\/p>\n

T\u01b0\u01a1ng t\u1ef1 v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1edf khi \u0111\u00f3ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec c\u0169ng c\u1ea7n ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf bi\u1ebft<\/span><\/p>\n

c. Lao \u0111\u1ed9ng v\u00e0 x\u00e3 h\u1ed9i<\/strong><\/span><\/p>\n

N\u1ebfu DN k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c: k\u1ebf to\u00e1n li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan BHXH \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 tham gia \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean.<\/span><\/p>\n

V\u0103n b\u1ea3n tham kh\u1ea3o: Lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n

d. C\u00e1c th\u1ee7 t\u1ee5c khai b\u00e1o ban \u0111\u1ea7u kh\u00e1c nh\u01b0<\/strong>:<\/span><\/p>\n

\u0110\u0103ng k\u00fd ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng (theo Q\u0110 15 hay 48<\/strong>), h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p h\u00e0ng t\u1ed3n kho, \u0111\u0103ng k\u00fd KTT\u2026 cho c\u01a1 quan thu\u1ebf khi DN m\u1edbi th\u00e0nh l\u1eadp th\u00ec m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf b\u1eaft bu\u1ed9c, nh\u01b0ng m\u1ed9t s\u1ed1 n\u01a1i kh\u00e1c th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c do \u0111\u00f3 c\u1ea7n l\u01b0u \u00fd trong l\u1ea7n l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 2).<\/strong><\/span><\/p>\n

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

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n M\u1eabu BC26-A tr\u00ean HTKK<\/a><\/span><\/p>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

Thu\u1ebf v\u00e0 H\u1ed3 s\u01a1 khai thu\u1ebf ph\u1ea3i n\u1ed9p Th\u00e1ng 10\/2015<\/a><\/span><\/p>\n

Ch\u00f9m b\u00e0i d\u00e0i k\u1ef3 v\u1ec1\u00a0Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 <\/strong>do K\u1ebf to\u00e1n Centax, t\u1ed5ng h\u1ee3p v\u00e0 bi\u00ean t\u1eadp hi v\u1ecdng s\u1ebd tr\u1edf th\u00e0nh nh\u1eefng h\u1ed3 s\u01a1 h\u1eefu \u00edch cho m\u1ecdi k\u1ebf to\u00e1n tham kh\u1ea3o:<\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 1) – C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 2) – C\u00e1c lo\u1ea1i t\u1edd khai,b\u00e1o c\u00e1o thu\u1ebf v\u00e0 h\u1ea1n n\u1ed9p<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3) – Khai thu\u1ebf m\u00f4n b\u00e0i\u00a0(m\u1eddi c\u00e1c b\u1ea1n \u0111\u00f3n \u0111\u1ecdc t\u1ea1i s\u1ed1 ti\u1ebfp theo)<\/em><\/strong><\/span><\/p>\n

\n

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

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u1ec1 nh\u00e0 l\u00e0m c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n v\u1ec1 c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 khai b\u00e1o thu\u1ebf kh\u00e1c m\u00e0 m\u1ed9t k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 c\u1ea7n ph\u1ea3i l\u00e0m<\/p>\n","protected":false},"author":7,"featured_media":15808,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1945],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15789"}],"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=15789"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15789\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15808"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15789"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}