{"id":20329,"date":"2016-01-22T06:45:53","date_gmt":"2016-01-22T06:45:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20329"},"modified":"2016-02-16T02:04:00","modified_gmt":"2016-02-16T02:04:00","slug":"hoi-dap-24","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20329","title":{"rendered":"H\u1ecfi \u0110\u00e1p 24"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 mua h\u00e0ng n\u00f4ng s\u1ea3n c\u1ee7a DNTN, trong m\u1ed9t tu\u1ea7n mua nhi\u1ec1u l\u00f4 h\u00e0ng v\u00e0 cu\u1ed1i tu\u1ea7n m\u1edbi t\u1ed5ng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng v\u00e0 xu\u1ea5t tr\u00ean 1 t\u1edd h\u00f3a \u0111\u01a1n. V\u1eady h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 h\u1ee3p l\u00fd hay kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng<\/em>.”<\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec m\u1ed7i l\u1ea7n xu\u1ea5t h\u00e0ng h\u00f3a th\u00ec \u0111\u01a1n v\u1ecb b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao. Trong m\u1ed9t tu\u1ea7n mua nhi\u1ec1u l\u00f4 h\u00e0ng v\u00e0 cu\u1ed1i tu\u1ea7n m\u1edbi t\u1ed5ng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng v\u00e0 xu\u1ea5t tr\u00ean 1 t\u1edd h\u00f3a \u0111\u01a1n l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

V\u1eady h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y l\u00e0 g\u00ec? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:\u00a0<\/span><\/p>\n

Xu\u1ea5t h\u00f3a \u0111\u01a1n sai ng\u00e0y – H\u1eadu qu\u1ea3 cho doanh nghi\u1ec7p<\/a>.\u00a0<\/span><\/p>\n

C\u00e2u h\u1ecfi 2: <\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ed5i t\u00ean nh\u01b0ng ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n theo t\u00ean c\u0169 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/strong><\/span><\/p>\n

N\u0103m 2014, DNTN X c\u00f3 h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng. C\u00f9ng n\u0103m 2014 DNTN X \u0111\u1ed5i t\u00ean th\u00e0nh C\u00f4ng ty TNHH XD & TM X. N\u0103m 2015 b\u1ea1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean c\u0169 l\u00e0 DNTN X th\u00ec c\u00f3 \u0111\u01b0\u1ee3c hay kh\u00f4ng? Hay l\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo t\u00ean C\u00f4ng ty TNHH XD & TM X?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 16, TT39\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cb) Ti\u00eau th\u1ee9c \u201cT\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d, \u201ct\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua\u201d: ghi t\u00ean \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.\u201d<\/em><\/span><\/p>\n

\u00a0Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e3 thay \u0111\u1ed5i t\u00ean c\u00f4ng ty trong gi\u1ea5y ch\u1ee9ng nh\u1eadn knh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft r\u00f5 c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi \u0111\u1ed5i t\u00ean c\u00f4ng ty, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 vi\u1ebft sai t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i \u0111\u00e2y:<\/span>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai t\u00ean, \u0111\u1ecba ch\u1ec9<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu b\u00e0n giao. Nh\u01b0ng nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 khi nh\u1eadn h\u00f3a \u0111\u01a1n l\u00e0 nh\u1eadn theo s\u1ed1 ti\u1ec1n h\u1ecd duy\u1ec7t thanh to\u00e1n cho t\u1ed5ng C\u00f4ng ty. N\u1ebfu c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u00e1 tr\u1ecb nghi\u1ec7m thu th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng nh\u1eadn h\u00f3a \u0111\u01a1n, c\u00f4ng ty ph\u1ea3i l\u01b0u t\u1ea1i cu\u1ed1ng. Sang n\u0103m sau th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1ea1i y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u01b0u t\u1ea1i cu\u1ed1ng n\u0103m tr\u01b0\u1edbc nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh c\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

“Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n theo kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu v\u00e0 gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng b\u00e0n giao l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c thay th\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh c\u00f4ng ty \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u01b0ng khi duy\u1ec7t quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh XDCB c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec c\u00f4ng ty l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n

V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

Khi quy\u1ebft to\u00e1n, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng XDCB th\u00ec \u0111\u01a1n v\u1ecb thi c\u00f4ng s\u1ebd xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu hay thanh l\u00fd h\u1ee3p \u0111\u1ed3ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 2, TT39\/2014\/TT-BTC quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi DN x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

\u201cNg\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/em><\/span><\/p>\n

V\u1eady, th\u1eddi \u0111i\u1ec3m b\u1ea1n xu\u1ea5t H\u0110 l\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c\u2026kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c kh\u00e1c khi vi\u1ebft h\u00f3a \u0111\u01a1n ph\u1ea3i vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o cho ph\u00f9 h\u1ee3p.? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5: <\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a trong kho ra l\u00e0m t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT hay kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m a, kho\u1ea3n 7, \u0111i\u1ec1u 3, TT26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, \u0111i\u1ec1u 16, TT39\/2015 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t<\/em>).<\/em><\/span><\/p>\n

\u00a0C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a trong kho ra ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t H\u0110 GTGT.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y l\u1eafp:Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 24 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e3 thay \u0111\u1ed5i t\u00ean c\u00f4ng ty trong gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi DN x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft H\u1ecfi \u0111\u00e1p 24, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20329"}],"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=20329"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20329\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21105"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20329"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}