{"id":20972,"date":"2016-03-15T01:06:01","date_gmt":"2016-03-15T01:06:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20972"},"modified":"2016-03-16T11:02:17","modified_gmt":"2016-03-16T11:02:17","slug":"hoi-dap-96","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20972","title":{"rendered":"H\u1ecfi \u0110\u00e1p 96"},"content":{"rendered":"

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

N\u0103m 2014 \u0111\u01a1n v\u1ecb e c\u00f3 mua m\u1ed9t s\u1ed1 thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, theo quy \u0111\u1ecbnh th\u00ec kh\u1ea5u hao 7 n\u0103m, nh\u01b0ng n\u0103m 2014 b\u00ean e ch\u1ec9 ph\u00e2n b\u1ed5 trong 5 n\u0103m, gi\u1edd mu\u1ed1n ph\u00e2n b\u1ed5 l\u1ea1i \u0111\u00fang 7 n\u0103m theo quy \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng, ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o ?<\/span><\/p>\n

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

T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0111i\u1ec1u 10 th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 b\u1ea3o \u0111\u1ea3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i t\u1ea1i n\u0103m quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh l\u1ea1i th\u1eddi gian kh\u1ea5u hao v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u hao. Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n m\u1ee9c kh\u1ea5u hao m\u1edbi, b\u1ea1n c\u1ea7n c\u00f3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

C\u00f3 nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao n\u00e0o v\u00e0 c\u00e1ch t\u00ednh c\u1ee7a m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p ra sao? M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

C\u00e1ch tr\u00edch kh\u1ea5u hao TSC\u0110 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng<\/a><\/span><\/p>\n

C\u00e1ch tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/a><\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/span><\/p>\n

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

Hi\u1ec7n C\u00f4ng ty em \u0111ang l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn v\u00e0 tr\u00edch d\u1ef1 ph\u00f2ng nh\u01b0ng ch\u01b0a bi\u1ebft h\u1ed3 s\u01a1 y\u00eau c\u1ea7u s\u1ebd bao g\u1ed3m nh\u1eefng g\u00ec \u0111\u1ec3 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra th\u00ec m\u00ecnh c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

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

C\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn:<\/span><\/p>\n

– T\u1edd tr\u00ecnh ho\u1eb7c k\u1ebf ho\u1ea1ch cho vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn.<\/span><\/p>\n

– B\u1ea3n thuy\u1ebft minh n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn;<\/span><\/p>\n

– B\u00e1o c\u00e1o kinh t\u1ebf k\u1ef9 thu\u1eadt ho\u1eb7c D\u1ef1 to\u00e1n cho c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u1ea7n l\u00ean k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa l\u1edbn.<\/span><\/p>\n

– N\u1ebfu thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa th\u00ec ph\u1ea3i c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ea5u th\u1ea7u ho\u1eb7c ch\u00e0o h\u00e0ng c\u1ea1nh tranh trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Sau khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh ph\u1ea3i c\u00f3 B\u1ea3n Quy\u1ebft to\u00e1n kinh ph\u00ed s\u1eeda ch\u1eefa v\u00e0 Bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh s\u1eeda ch\u1eefa l\u1edbn \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

Khi tr\u00edch d\u1ef1 ph\u00f2ng c\u1ea7n c\u00f3 nh\u1eefng l\u01b0u\u00a0\u00fd g\u00ec, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Th\u00f4ng t\u01b0 228\/2009\/TT-BTC H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i mua ph\u1ee5 t\u00f9ng thi\u1ebft b\u1ecb v\u1ec1 \u0111\u1ec3 thay th\u1ebf m\u00e1y m\u00f3c \u0111\u00e3 b\u1ecb h\u1ecfng v\u1edbi s\u1ed1 ti\u1ec1n nh\u01b0 sau:<\/span><\/p>\n

Ti\u1ec1n h\u00e0ng: 14.642.000. Thu\u1ebf 10%: 1.464.200. T\u1ed5ng c\u1ed9ng: 16.106.200.<\/span><\/p>\n

V\u1eady nghi\u1ec7p v\u1ee5 tr\u00ean t\u00f4i \u0111\u1ecbnh kho\u1ea3n th\u1ebf n\u00e0o?<\/span><\/p>\n

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

B\u1ea1n t\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed ph\u00e1t sinh v\u00e0o TK 241<\/span><\/p>\n

Khi vi\u1ec7c s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh :<\/span><\/p>\n

+ N\u1ebfu chi ph\u00ed ph\u00e1t sinh nh\u1ecf, k\u1ebft chuy\u1ec3n 241 sang chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

+ N\u1ebfu chi ph\u00ed ph\u00e1t sinh l\u1edbn, k\u1ebft chuy\u1ec3n 241 sang 242 r\u1ed3i ph\u00e2n b\u1ed5 d\u1ea7n trong k\u1ef3<\/span><\/p>\n

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

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a doanh nghi\u1ec7p mua b\u1eb1ng ti\u1ec1n vay ng\u00e2n h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u hao th\u1eddi gian l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i Ph\u1ee5 l\u1ee5c 1 quy \u0111\u1ecbnh v\u1ec1 khung th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec: Th\u1eddi gian tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ed1i thi\u1ec3u l\u00e0 6 n\u0103m v\u00e0 t\u1ed1i \u0111a l\u00e0 10 n\u0103m.<\/span><\/p>\n

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

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/span><\/p>\n

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

C\u00f4ng ty em \u0111ang c\u00f3 m\u1ed9t h\u1ee3p \u0111\u1ed3ng\u00a0 “C\u1ea2I T\u1ea0O_ S\u1eecA CH\u1eeeA V\u0102N PH\u00d2NG L\u00c0M VI\u1ec6C C\u1ee6A C\u00d4NG TY” v\u1edbi kh\u00e1ch h\u00e0ng.Tr\u1ecb gi\u00e1 h\u1ee3p \u0111\u1ed3ng kho\u1ea3ng 3 t\u1ef7 VN\u0110. Tr\u1ecb gi\u00e1 h\u1ee3p \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c chia th\u00e0nh 3 l\u1ea7n thanh to\u00e1n \u1ee9ng v\u1edbi ba l\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a kh\u00e1ch h\u00e0ng (1 l\u1ea7n kh\u00e1ch h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n kho\u1ea3ng 1 t\u1ef7). Tuy nhi\u00ean khi c\u00f3 h\u00f3a \u0111\u01a1n thanh to\u00e1n, k\u1ebf to\u00e1n thanh to\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n N\u1ee3 2412, 1331 v\u00e0 c\u00f3 112. Sau \u0111\u00f3 k\u1ebf to\u00e1n TSC\u0110, CCDC l\u1ea1i h\u1ea1ch to\u00e1n N\u1ee3 153, C\u00f3 2412; N\u1ee3 211 c\u00f3 2412 (v\u00ec chi ti\u1ebft trong h\u00f3a \u0111\u01a1n bao g\u1ed3m c\u1ea3 CCDC v\u00e0 TSC\u0110). V\u1eady cty em hach to\u00e1n nh\u01b0 th\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng hay ph\u1ea3i h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u1ea3o ah? (V\u00ec khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i k\u1ebft chuy\u1ec3n nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh N\u1ee3 211, C\u00f3 2412.V\u1eady c\u00f2n kho\u1ea3n 153 \u0111\u00f3 l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?). Em xin c\u00e1m \u01a1n c\u00e1c chuy\u00ean gia.<\/span><\/p>\n

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

Tr\u01b0\u1edbc ti\u00ean, b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t c\u1ee7a vi\u1ec7c s\u1eeda ch\u1eefa . Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> t\u1ea1i \u0111i\u1ec1u 2 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c13. S\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 vi\u1ec7c duy tu, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf s\u1eeda ch\u1eefa nh\u1eefng h\u01b0 h\u1ecfng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m kh\u00f4i ph\u1ee5c l\u1ea1i n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng theo tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/em><\/span><\/p>\n

14. N\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea3i t\u1ea1o, x\u00e2y l\u1eafp, trang b\u1ecb b\u1ed5 sung th\u00eam cho TSC\u0110 nh\u1eb1m n\u00e2ng cao c\u00f4ng su\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, t\u00ednh n\u0103ng t\u00e1c d\u1ee5ng c\u1ee7a TSC\u0110 so v\u1edbi m\u1ee9c ban \u0111\u1ea7u ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110; \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t m\u1edbi l\u00e0m gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110 so v\u1edbi tr\u01b0\u1edbc<\/em>.\u201d<\/span><\/p>\n

N\u1ebfu c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa c\u1ee7a c\u00f4ng ty ch\u1ec9 l\u00e0 s\u1eeda ch\u1eefa l\u1edbn, th\u00ec khi th\u1ef1c hi\u1ec7n, b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 241, khi ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n to\u00e1n b\u1ed9n v\u00e0o TK TK 242 \u0111\u1ec3 ph\u00e2n b\u1ed5<\/span><\/p>\n

N\u1ebfu c\u1ea3i t\u1ea1o s\u1eeda ch\u1eefa thu\u1ed9c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh , th\u00ec khi th\u1ef1c hi\u1ec7n b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 241, khi ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n v\u1ec1 nguy\u00ean gi\u00e1 TSC\u0110 TK 211.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong n\u00e2ng c\u1ea5p c\u1ea3i t\u1ea1o, c\u00f3 c\u1ea3 t\u00e0i s\u1ea3n thu\u1ed9c TSC\u0110, c\u00f3 c\u1ea3 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 TSC\u0110, th\u00ec khi ho\u00e0n th\u00e0nh, c\u1ea7n ph\u00e2n t\u00e1ch gi\u1eefa 2 lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 k\u1ebft chuy\u1ec3n nh\u01b0 sau :<\/span><\/p>\n

Thu\u1ed9c TSC\u0110 k\u1ebft chuy\u1ec3n t\u1eeb TK 241 v\u1ec1\u00a0 TK 211<\/span>
\n Thu\u1ed9c CCDC k\u1ebft chuy\u1ec3n t\u1eeb\u00a0 TK 241 v\u1ec1 TK 242 \u0111\u1ec3 ph\u00e2n b\u1ed5<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:K\u1ebf to\u00e1n s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp<\/a><\/span><\/p>\n

Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh, S\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p TSC\u0110 h\u1ea1ch to\u00e1n ra sao? K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 96, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22342,"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\/20972"}],"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=20972"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20972\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22342"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20972"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}