{"id":20334,"date":"2016-01-24T06:53:29","date_gmt":"2016-01-24T06:53:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20334"},"modified":"2016-02-16T02:12:40","modified_gmt":"2016-02-16T02:12:40","slug":"hoi-dap-26","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20334","title":{"rendered":"H\u1ecfi \u0110\u00e1p 26"},"content":{"rendered":"

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

Ho\u00e1 \u0111\u01a1n mua h\u00e0ng (thu\u1ebf GTGT) ng\u00e0y 09\/12\/2015 l\u00e0m ch\u1ee9ng t\u1eeb g\u1ed1c cho phi\u1ebfu chi ng\u00e0y 15\/01\/2016 (kh\u00e1c n\u0103m t\u00e0i ch\u00ednh) c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng, xin c\u00e1m \u01a1n.<\/span><\/p>\n

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

\u0110\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a phi\u1ebfu chi th\u00ec ch\u1ee9ng t\u1eeb n\u0103m n\u00e0o c\u0169ng ph\u00f9 h\u1ee3p. Nh\u01b0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u00e0o, ngu\u1ed3n n\u00e0o, th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc ph\u00f9 h\u01a1p c\u1ee7a chi ph\u00ed \u0111\u00f3, \u0111\u1ec3 bi\u1ebft phi\u1ebfu chi \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u1ee7a n\u0103m n\u00e0o (Chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi doanh thu), v\u00e0o ngu\u1ed3n n\u00e0o (\u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi ngu\u1ed3n chi n\u00e0o).<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc c\u1ee7a k\u1ebf to\u00e1n, m\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

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

C\u00f4ng ty em c\u00f3 H\u00f3a \u0111\u01a1n GTGT T02\/2015 mua theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u00e0 20.000.000 VN\u0110. VAT l\u00e0 2.000.000\u0111. \u0110\u00e3 k\u00ea khai v\u00e0o t\u1edd khai th\u00e1ng 02\/2015. \u0110\u1ebfn T12\/2015 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. V\u1eady em s\u1ebd ph\u1ea3i quay l\u1ea1i t\u1edd khai th\u00e1ng 02\/2015 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf tr\u00ean hay ch\u1ec9 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf v\u00e0o t\u1edd khai T12\/2015. <\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC, t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 3, \u0111i\u1ec3m c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 119 v\u00e0 151 , quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng tr\u1ea3 ch\u1eadm nh\u01b0 sau:<\/span><\/p>\n

\u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb)\u201d.<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi thanh to\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm b\u1eb1ng ti\u1ec1n m\u1eb7t, th\u00ec b\u1ea1n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n l\u00e0 k\u00ea khai gi\u1ea3m tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng 12\/2015.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n

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

Xu\u1ea5t ho\u00e1 \u0111\u01a1n kh\u00e1ch l\u1ebb kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 c\u1ea7n ghi th\u00eam th\u00f4ng tin ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p MST 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 b 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

” b) 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.<\/em><\/span><\/p>\n

\u2026\u2026\u2026\u2026..<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n, ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u201d.<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p, t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec v\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, MST\u201d.<\/span><\/p>\n

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

N\u1ebfu ng\u01b0\u1eddi mua \u0111\u00e3 mua h\u00e0ng sau \u0111\u00f3 tr\u1ea3 l\u1ea1i h\u00e0ng nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec ng\u01b0\u1eddi mua khi tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f3 ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n cho h\u00e0ng tr\u1ea3 l\u1ea1i hay kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec vi\u1ebft nh\u01b0 th\u1ebf n\u00e0o? Thu\u1ebf su\u1ea5t ra sao? V\u00e0 k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n n\u00e0y?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2.8, ph\u1ee5 l\u1ee5c 4, TT 39\/2014\/TT-BTC:<\/span><\/p>\n

\u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/em><\/span><\/p>\n

\u00a0Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng nh\u01b0ng sau \u0111\u00f3, ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a th\u00ec khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng\u2026.<\/span><\/p>\n

\u00a0– V\u1ec1 thu\u1ebf su\u1ea5t: Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o lo\u1ea1i h\u00e0ng ho\u00e1, dich v\u1ee5 m\u00e0 ng\u01b0\u1eddi b\u00e1n cung \u1ee9ng, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/span><\/p>\n

– C\u00e1ch k\u00ea khai:<\/span><\/p>\n

+ B\u00ean mua:\u00a0 Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi H\u0110 mua h\u00e0ng v\u00e0 khai thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi H\u0110 xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/p>\n

\u00a0+ B\u00ean b\u00e1n: Th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi H\u0110 khi b\u00e1n h\u00e0ng v\u00e0 khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi H\u0110 xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y m\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 26 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 quy \u0111\u1ecbnh h\u00e0ng tr\u1ea3 ch\u1eadm, xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1ebb, Thu\u1ebf xu\u1ea5t GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 26, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21280,"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\/20334"}],"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=20334"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21280"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20334"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}