{"id":20788,"date":"2016-02-26T01:10:16","date_gmt":"2016-02-26T01:10:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20788"},"modified":"2016-02-25T09:26:33","modified_gmt":"2016-02-25T09:26:33","slug":"hoi-dap-76","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20788","title":{"rendered":"H\u1ecfi \u0111\u00e1p 76"},"content":{"rendered":"

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

Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong Doanh nghi\u1ec7p kinh doanh v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

Thu\u1ebf GTGT trong c\u00f4ng ty kinh doanh v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd l\u00e0 thu\u1ebf t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng. Cu\u1ed1i k\u1ef3, khi t\u00ednh thu\u1ebf k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span>
\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 511<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 3331 : s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span>
\n S\u1ed1 thu\u1ebf n\u00e0y l\u00e0m gi\u1ea3m doanh thu khi k\u1ebft chuy\u1ec3n doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau gi\u1ea3m tr\u1eeb doanh thu t\u1ea1i B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

V\u1eady ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh v\u00e0ng b\u1ea1c\u00a0\u0111\u00e1 qu\u00fd l\u00e0 g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00fd<\/a><\/span><\/p>\n

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

M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 bao nhi\u00eau %?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 10% c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201cPh\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ec3 t\u00e1i ch\u1ebf, s\u1eed d\u1ee5ng l\u1ea1i khi b\u00e1n ra \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t theo thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m b\u00e1n ra.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ec3 t\u00e1i ch\u1ebf, s\u1eed d\u1ee5ng l\u1ea1i khi b\u00e1n ra s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t theo m\u1eb7t h\u00e0ng s\u1ea3n xu\u1ea5t ch\u00ednh khi b\u00e1n ra.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/a><\/span><\/p>\n

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

Ch\u1ee9ng t\u1eeb thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT mua v\u00e0o hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, \u0110i\u1ec3m b, Kho\u1ea3n 4, \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

\u201c4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m:<\/strong><\/em><\/span><\/p>\n

a)Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c nh\u1eadn gi\u1eefa hai b\u00ean v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 qua b\u00ean th\u1ee9 ba ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u1ee7a ba (3) b\u00ean l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea7n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean cho vay sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111i vay \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi mua ho\u1eb7c nh\u1edd ng\u01b0\u1eddi mua chi h\u1ed9.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh, b\u1ea1n c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:Quy \u0111\u1ecbnh t\u1eeb 2015: \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/a><\/span><\/p>\n

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

C\u00f4ng ty th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa, l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb c\u00f4ng tr\u00ecnh \u0111i\u1ec7n chi\u1ebfu s\u00e1ng cho ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 UBND huy\u1ec7n th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf GTGT hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo Kho\u1ea3n 11, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c11. D\u1ecbch v\u1ee5 duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng; d\u1ecbch v\u1ee5 tang l\u1ec5. C\u00e1c d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u00e2n bi\u1ec7t ngu\u1ed3n kinh ph\u00ed chi tr\u1ea3. C\u1ee5 th\u1ec3:<\/em><\/span><\/p>\n

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

b) Chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng bao g\u1ed3m chi\u1ebfu s\u00e1ng \u0111\u01b0\u1eddng ph\u1ed1, ng\u00f5, x\u00f3m trong khu d\u00e2n c\u01b0, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean. Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng;\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean d\u1ecbch v\u1ee5 duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng; d\u1ecbch v\u1ee5 tang l\u1ec5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. C\u00f4ng ty b\u1ea1n th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa, l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb c\u00f4ng tr\u00ecnh \u0111i\u1ec7n chi\u1ebfu s\u00e1ng cho ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 UBND huy\u1ec7n th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

Th\u1eddi gian k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o, n\u1ebfu khai s\u00f3t th\u00ec th\u1eddi gian khai b\u1ed5 sung l\u00e0 bao l\u00e2u?<\/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 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c 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.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, s\u1ed1 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; 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 thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung t\u1ea1i\u00a0\u0111\u00e2y: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","protected":false},"excerpt":{"rendered":"

Thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp? Thu\u1ebf su\u1ea5t 10%? \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 76, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22270,"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\/20788"}],"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=20788"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20788\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22270"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20788"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}