{"id":20595,"date":"2016-01-29T06:09:20","date_gmt":"2016-01-29T06:09:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20595"},"modified":"2016-02-16T02:54:46","modified_gmt":"2016-02-16T02:54:46","slug":"hoi-dap-49","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20595","title":{"rendered":"H\u1ecfi \u0110\u00e1p 49"},"content":{"rendered":"

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

C\u00f4ng ty em c\u00f3 mua TSC\u0110 gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng (h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng) n\u0103m 2014, \u0111\u1ebfn nay \u0111\u00e3 kh\u1ea5u hao \u0111\u01b0\u1ee3c 25 tri\u1ec7u \u0111\u1ed3ng. Hi\u1ec7n t\u1ea1i c\u00f4ng ty em mu\u1ed1n b\u00e1n TSC\u0110 n\u00e0y, h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty l\u00e0 h\u00f3a \u0111\u01a1n GTGT. V\u1eady khi xu\u1ea5t b\u00e1n th\u00ec \u0111\u1ec3 Thu\u1ebf su\u1ea5t GTGT l\u00e0 0% \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

Khi mua TSC\u0110, b\u1ea1n \u0111\u00e3 mua c\u1ee7a c\u00f4ng ty k\u00ea khai thu\u1ebf theo Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, v\u00ec th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 kh\u00f4ng c\u00f3 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb.<\/span>
\n Khi b\u00e1n TSC\u0110 n\u00e0y, n\u1ebfu c\u00f4ng ty b\u1ea1n k\u00ea khai thu\u1ebf GTGT theo Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, th\u00ec b\u1ea1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ghi m\u1ee9c thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam tr\u01b0\u1eddng h\u1ee3p\u00a0\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% t\u1ea1i\u00a0\u0111\u00e2y:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

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

B\u00ean em c\u00f3 mua h\u00f3a \u0111\u01a1n (\u0110\u01a1n v\u1ecb b\u1ecf tr\u1ed1n) t\u1eeb qu\u00fd 2\/2015 (\u0111\u00e3 k\u00ea khai) sang qu\u00fd 3\/2015 ph\u00e1t hi\u1ec7n v\u00e0 k\u00ea khai b\u1ed5 sung (gi\u1ea3m 1331) Gi\u00e1 tr\u1ecb hai h\u00f3a \u0111\u01a1n ch\u01b0a VAT l\u00e0 <200 tr. \u0111\u00e3 lo\u1ea1i ra kh\u1ecfi chi ph\u00ed. hi\u1ec7n t\u1ea1i chi c\u1ee5c thu\u1ebf c\u00f3 y\u00eau c\u1ea7u l\u00ean gi\u1ea3i tr\u00ecnh.<\/span>
\n 1. Hi\u1ec7n t\u1ea1i b\u00ean em c\u1ea7n ph\u1ea3i l\u00e0m nh\u1eefng g\u00ec.<\/span>
\n 2. M\u1ee9c ph\u1ea1t theo th\u00f4ng t\u01b0 n\u00e0o.<\/span><\/p>\n

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

1 . B\u1ea1n Tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1\u00a011797\/BTC-TCT ng\u00e0y 22\/8\/2014 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u1ef1c ti\u1ebfp c\u1ee7a Doanh nghi\u1ec7p v\u00e0 Doanh nghi\u1ec7p ng\u1eebng kinh doanh, b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m kinh doanh, c\u00f3 d\u1ea5u hi\u1ec7u mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0ng ch\u01b0a c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span>
\n 2. Hi\u1ec7n t\u1ea1i, Doanh nghi\u1ec7p khi mua h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecf tr\u1ed1n \u0111\u00f3 l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a Doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

V\u1eady c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf n\u1eefa?M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/a><\/span><\/p>\n

Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

H\u00f3a \u0111\u01a1n tr\u1ea3 ti\u1ec1n thu\u00ea nh\u00e0 tr\u00ean 20 tri\u1ec7u\/th\u00e1ng \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 quan thu\u1ebf c\u00f3 c\u1ea7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1n kh\u00f4ng?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng l\u00e0 c\u1ee7a b\u00ean b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5. Do v\u1eady, c\u00f4ng ty b\u1ea1n l\u00e0 \u0111\u01a1n v\u1ecb thu\u00ea nh\u00e0 kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean cho thu\u00ea nh\u00e0.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ed5 b\u00ea t\u00f4ng nh\u01b0ng c\u00f4ng ty kh\u00f4ng mu\u1ed1n chuy\u1ec3n ti\u1ec1n tr\u01b0\u1edbc tr\u1ea3 b\u00ean b\u00e1n. C\u00f4ng ty b\u00ean b\u00e1n th\u00ec kh\u00f4ng ch\u1ecbu \u0111\u1ed5 b\u00ea t\u00f4ng tr\u01b0\u1edbc r\u1ed3i xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ec3 chuy\u1ec3n kho\u1ea3n m\u00e0 mu\u1ed1n nh\u1eadn ti\u1ec1n m\u1eb7t. V\u1eady n\u1ebfu m\u1ed7i l\u1ea7n \u0111\u1ed5 b\u00ea t\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n nh\u1ecf h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty \u0111\u1ed5 b\u00ea t\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o:15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p mua h\u00e0ng ho\u00e1 c\u1ee7a 1 \u0111\u01a1n v\u1ecb m\u00e0 m\u1ed7i ng\u00e0y 1 ho\u00e1 \u0111\u01a1n li\u00ean ti\u1ebfp trong th\u00e1ng c\u00f3 tr\u1ecb gi\u00e1 nh\u1ecf h\u01a1n 20 tri\u1ec7u th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/12\/2013 nh\u01b0 sau:<\/span>
\n “1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.
\n2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n mua h\u00e0ng h\u00f3a c\u1ee7a 1 \u0111\u01a1n v\u1ecb m\u00e0 m\u1ed7i ng\u00e0y 1 h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n 20 tri\u1ec7u th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

C\u00f4ng v\u0103n 1604\/CT-TTHT 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 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

Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf cho b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p khi mua h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecf tr\u1ed1n \u0111\u00f3 l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a Doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf TNDN. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 49, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21730,"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\/20595"}],"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=20595"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20595\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21730"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20595"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}