{"id":20351,"date":"2016-01-26T09:22:38","date_gmt":"2016-01-26T09:22:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20351"},"modified":"2016-02-16T02:23:11","modified_gmt":"2016-02-16T02:23:11","slug":"hoi-dap-32","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20351","title":{"rendered":"H\u1ecfi \u0110\u00e1p 32"},"content":{"rendered":"

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

Xu\u1ea5t nh\u1ea7m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 x\u00e9 m\u1ed9t li\u00ean nh\u01b0ng ch\u01b0a giao cho ng\u01b0\u1eddi mua th\u00ec c\u00f3 c\u1ea7n l\u00e0m bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 kho\u1ea3n 1, \u0111i\u1ec1u 20, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 20. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/em><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n l\u1eadp sai, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft sai h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a giao cho ng\u01b0\u1eddi mua, b\u1ea1n ti\u1ebfn h\u00e0nh g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Sau \u0111\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u00fang n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i \u0111\u00e2y:C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n<\/a>\u00a0<\/span><\/p>\n

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

Em khai s\u00f3t m\u1ed9t ho\u00e1 \u0111\u01a1n mua v\u00e0o th\u00e1ng 10\/2015, v\u1eady em c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0o t\u1edd khai thu\u1ebf th\u00e1ng 12\/2015 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 14, Kho\u1ea3n 8 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

“8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o c\u00f4ng ty b\u1ea1n khai s\u00f3t th\u00ec c\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thanh tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

V\u1eady c\u00e1ch khai b\u1ed5 sung nh\u01b0 th\u1ebf n\u00e0o? m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n mua v\u00e0o ph\u00e1t hi\u1ec7n b\u00ean b\u00e1n ghi sai m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 k\u00ea khai thu\u1ebf th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 20, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

“3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).”<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft t\u1ea1i \u0111\u00e2y:X\u1eed l\u00fd h\u00f3a \u0111\u01a1n vi\u1ebft sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ea1m \u1ee9ng<\/u> h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng kh\u00f4ng?<\/span><\/p>\n

C\u00f4ng ty t\u00f4i l\u00e0 c\u00f4ng ty t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng, C\u00f4ng ty c\u00f3 k\u00fd m\u1ed9t h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng 30% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. V\u1eady cho t\u00f4i h\u1ecfi, t\u00f4i c\u00f3 th\u1ebf xu\u1ea5t ho\u00e1 \u0111\u01a1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/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

“Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1ea1m \u1ee9ng tr\u01b0\u1edbc th\u00ec b\u1ea1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00f3.<\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho ng\u01b0\u1eddi mua, \u0111\u00e3 k\u00ea khai thu\u1ebf, nay \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n th\u00ec c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 kho\u1ea3n 3, \u0111i\u1ec1u 20, th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC quy \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, b\u00ean b\u1ea1n v\u00e0 b\u00ean ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t. Sau \u0111\u00f3, b\u00ean b\u1ea1n ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

– Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/span> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).\u201d<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o chi ti\u1ebft c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i \u0111\u00e2y:H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ho\u00e1 \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc nh\u1eefng v\u01b0\u1edbng m\u1eafc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 32, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21492,"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\/20351"}],"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=20351"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20351\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21492"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20351"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}