{"id":20784,"date":"2016-02-24T00:56:09","date_gmt":"2016-02-24T00:56:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20784"},"modified":"2016-02-25T09:25:15","modified_gmt":"2016-02-25T09:25:15","slug":"hoi-dap-74","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20784","title":{"rendered":"H\u1ecfi \u0111\u00e1p 74"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, khi b\u00e1n l\u1ebb h\u00e0ng ho\u00e1 cho c\u00e1 nh\u00e2n kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n xu\u1ea5t ra c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201c2. 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 tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb 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.<\/span><\/em><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a>) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 6: C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/em><\/p>\n

1.Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/em><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a Doanh nghi\u1ec7p.<\/span><\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/em><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, ch\u1ec9 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p mua v\u00e0o c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Vi\u1ec7c kh\u00e1ch h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t hay thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a Doanh nghi\u1ec7p b\u00e1n ra v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n

Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o t\u1eeb th\u00e1ng 1\/2015, ch\u01b0a k\u00ea khai, \u0111\u1ebfn th\u00e1ng 1\/2016 \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 8, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201c8. 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 c\u1ea7n ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t dung hay c\u00f2n \u0111\u1ec3 trong kho.<\/span><\/em><\/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\u00f4\u00a0 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.\u201d<\/span><\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o th\u00ec \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; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n ch\u01b0a k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi khai thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c khai 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. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ea1n, n\u1ebfu ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra c\u1ee7a thu\u1ebf th\u00ec b\u1ea1n c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o 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

C\u00f4ng ty t\u00f4i c\u00f3 h\u00f3a \u0111\u01a1n t\u1ed5ng gi\u00e1 tr\u1ecb 20.000.000 \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u n\u00ean kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n d\u01b0\u1edbi 20.000.000 \u0111\u1ed3ng, v\u1eady kho\u1ea3n thanh to\u00e1n tr\u1ea3 ng\u01b0\u1eddi b\u00e1n c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \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 theo Kho\u1ea3n 10, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/strong><\/span><\/p>\n

\u201c2. 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, t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/em><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.\u201d<\/span><\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, 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 t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. C\u00f4ng ty b\u1ea1n c\u00f3 h\u00f3a \u0111\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 chi\u1ebft kh\u1ea5u, thanh to\u00e1n d\u01b0\u1edbi 20 tri\u1ec7u, th\u00ec kh\u00f4ng\u00a0b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

Ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean ra, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u00a0thu\u1ebf theo quy \u0111\u1ecbnh c\u1ea7n nh\u1eefng g\u00ec?\u00a0M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/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 4: <\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i TP H\u00e0 N\u1ed9i, thi c\u00f4ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng cho ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ea1i Th\u00e1i Nguy\u00ean. V\u1eady c\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd MST v\u00e3ng lai kh\u00f4ng? Th\u1ee7 t\u1ee5c g\u1ed3m nh\u1eefng g\u00ec v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e3ng lai m\u1eabu s\u1ed1 05\/GTGT?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 (\u0111\u00e3 \u0111\u01b0\u1ee3c S\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/08\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u201ca) S\u1eeda \u0111\u1ed1i \u0111i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 11<\/span><\/em><\/p>\n

\u201c\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh m\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh (sau \u0111\u00e2y g\u1ecdi l\u00e0 kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd, giao C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh v\u1ec1 n\u01a1i k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.\u201d\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo \u0110i\u1ec3m e, Kho\u1ea3n 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i Kho\u1ea3n 6 , \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201ce) S\u1eeda \u0111\u1ed5i Kho\u1ea3n 6, \u0110i\u1ec1u 11 nh\u01b0 sau:<\/span><\/em><\/p>\n

\u201cc) H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong m\u1ed9t th\u00e1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi C\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh chung v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/em><\/p>\n

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

d) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi), k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/em><\/p>\n

\u2026\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 80\/2012\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 9. H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/strong><\/span><\/p>\n

1.Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh sang c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c (kh\u00f4ng th\u00e0nh l\u1eadp chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 01-\u0110K-TCT, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 02-\u0110K-TCT k\u00e8m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi. m\u1edf r\u1ed9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi C\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf n\u00e0y.\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

+ T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 01-\u0110K-TCT (m\u1eabu s\u1ed1 02-\u0110K-TCT n\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u00ean t\u1edd khai ph\u1ea3i ghi r\u00f5 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/p>\n

+ H\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi, m\u1edf r\u1ed9ng.<\/span><\/p>\n

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i Nguy\u00ean \u0111\u1ec3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e3ng lai. H\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e3ng lai n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 (m\u01b0\u1eddi), k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. C\u00f4ng ty c\u00f3 l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u. V\u1eady C\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a l\u00f4 h\u00e0ng n\u00e0y kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec k\u00ea theo t\u1edd khai h\u1ea3i quan hay theo ch\u1ee9ng t\u1eeb n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 9, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201ca) S\u1eeda \u0111\u1ed5i Kho\u1ea3n 2, \u0110i\u1ec1u 14 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c2. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra g\u1ed3m c\u1ea3 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.\u201d<\/span><\/em><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT. C\u00f4ng ty b\u1ea1n nh\u1eadp kh\u1ea9u h\u00e0ng \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh m\u00e0 t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Theo \u0111\u00f3, b\u1ea1n kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT tr\u00ean t\u1edd khai GTGT.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

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

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o? H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 k\u00ea khai thu\u1ebf h\u00f3a \u0111\u01a1n kh\u00e1ch v\u00e3ng lai. K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng khi g\u1eb7p ph\u1ea3i, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22268,"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\/20784"}],"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=20784"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20784\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22268"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20784"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}