{"id":20978,"date":"2016-03-18T01:19:41","date_gmt":"2016-03-18T01:19:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20978"},"modified":"2016-03-19T04:35:08","modified_gmt":"2016-03-19T04:35:08","slug":"hoi-dap-99","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20978","title":{"rendered":"H\u1ecfi \u0110\u00e1p 99"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc th\u1ecfa m\u00e3n:\u00a0 th\u1eddi gian ph\u00e2n b\u1ed5 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 d\u1ef1a v\u00e0o tu\u1ed5i th\u1ecd v\u00e0 qu\u00e1 tr\u00ecnh tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 v\u1ec1 c\u00f4ng ty \u0111\u00e3 \u0111\u00e1nh gi\u00e1 tu\u1ed5i th\u1ecd v\u00e0 qu\u00e1 tr\u00ecnh tham gia c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 \u0111\u1ec3 ph\u00e2n b\u1ed5. Sau m\u1ed9t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng sang n\u0103m t\u00e0i ch\u00ednh th\u1ee9 2 th\u00ec c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 h\u01b0 h\u1ecfng ho\u1eb7c xu\u1ed1ng c\u1ea5p r\u1ea5t nhanh kh\u00f4ng nh\u01b0 \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u. V\u1eady c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh r\u00fat ng\u1eafn th\u1eddi gian ph\u00e2n b\u1ed5 cho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 v\u00e0o n\u0103m t\u00e0i ch\u00ednh th\u1ee9 hai kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> T\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.2, kho\u1ea3n 2, \u0111i\u1ec1u 6 c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, &#8230; kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m<\/em>.\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec sau m\u1ed9t n\u0103m s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 h\u01b0 h\u1ecfng ho\u1eb7c xu\u1ed1ng c\u1ea5p r\u1ea5t nhanh th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed c\u00f2n l\u1ea1i mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean ph\u00e2n b\u1ed5 h\u1ebft v\u00e0o n\u0103m th\u1ee9 2.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u1ee7a Lu\u1eadt thu\u1ebf TNDN l\u00e0 ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m, nh\u01b0ng kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 c\u1ee7a t\u1eebng n\u0103m th\u1ebf n\u00e0o. V\u00ec v\u1eady doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00f9y theo m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng, m\u1ee9c \u0111\u1ed9 hao m\u00f2n, m\u1ee9c \u0111\u1ed9 chuy\u1ec3n d\u1ea7n chi ph\u00ed, tu\u1ed5i th\u1ecd..c\u1ee7a nh\u1eefng CCDC n\u00e0y v\u00e0o s\u1ea3n ph\u1ea9m \u0111\u1ec3 ph\u00e2n b\u1ed5 nh\u01b0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 50\/50<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 1\/3 n\u0103m \u0111\u1ea7u, 2\/3 n\u0103m th\u1ee9 2<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 2\/3 n\u0103m \u0111\u1ea7u, 1\/3 n\u0103m th\u1ee9 2<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 \u0111\u1ec1u 3 n\u0103m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 50% trong n\u0103m \u0111\u1ea7u, v\u00e0 \u0111\u1ec1u 25% trong 2 n\u0103m sau\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tuy nhi\u00ean vi\u1ec7c ph\u00e2n b\u1ed5 n\u00ean c\u00f3 nh\u1eefng quy \u0111\u1ecbnh tr\u01b0\u1edbc (ghi trong quy\u1ebft \u0111\u1ecbnh hay quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb) \u0111\u1ec3 ti\u1ec7n cho k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u00f3 nh\u1eefng \u0111o\u00e0n ki\u1ec3m tra<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady th\u1eddi gian ph\u00e2n b\u1ed5 CCDC bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd v\u00e0\u00a0\u0111\u00fang v\u1edbi quy\u00a0\u0111\u1ecbnh? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-gian-phan-bo-cong-cu-dung-cu\/\">Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/bang-phan-bo-nguyen-lieu-vat-lieu-cong-cu-dung-cu-mau-so-07-vt-theo-thong-tu-2002014tt-btc\/\">M\u1eabu B\u1ea3ng ph\u00e2n b\u1ed5 nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 M\u1eabu s\u1ed1 07 \u2013 VT theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty ch\u00fang t\u00f4i \u0111ang \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n. Hi\u1ec7n t\u1ea1i ch\u00fang t\u00f4i \u0111ang x\u00e2y d\u1ef1ng \u0111\u00e3 v\u00e0o giai \u0111o\u1ea1n ho\u00e0n thi\u1ec7n. Nh\u1eefng thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, TSC\u0110 ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai t\u00ednh theo tr\u00edch kh\u1ea5u hao hay \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 3<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\"> th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8220;<em>1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<br \/>\na) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<br \/>\nb) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<br \/>\nc) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i\u00a0 Kho\u1ea3n 1, 2 \u0111i\u1ec1u 9 \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">th\u00f4ng t\u01b0 45\/2013\/TT-BTC\u00a0<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. T\u1ea5t c\u1ea3 TSC\u0110 hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, tr\u1eeb nh\u1eefng TSC\u0110 sau \u0111\u00e2y:<br \/>\n&#8230;<br \/>\n2. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, thi\u1ebft b\u1ecb m\u00e1y m\u00f3c, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e0i vi\u1ebft li\u00ean quan:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-tai-san-co-dinh-bat-dong-san-dau-tu-va-chi-phi-dau-tu-xay-dung-co-ban-do-dang-theo-thong-tu-200-2014-tt-btc\/\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-nguon-von-dau-tu-xay-dung-co-ban-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c xe m\u00f4 t\u00f4 khuy\u1ebfn m\u00e3i c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8220;<em>2.2. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<br \/>\na) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<br \/>\n&#8230;.<br \/>\nb) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u01b0\u1ee3c thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<br \/>\nc) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.&#8221;<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o t\u00ednh kh\u1ea5u hao khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; TSC\u0110 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a C\u00f4ng ty.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; TSC\u0110 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ebfu TSC\u0110 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp qu\u00e0 t\u1eb7ng th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao tr\u00ean gi\u00e1 tr\u1ecb xe \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao c\u1ea7n tu\u00e2n th\u1ee7 theo c\u00e1c nguy\u00ean t\u1eafc quy\u00a0\u0111\u1ecbnh, v\u1eady nguy\u00ean t\u1eafc trich kh\u1ea5u hao TSC\u0110 bao g\u1ed3m nh\u1eefng g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-trich-khau-hao-tai-san-co-dinh\/\">Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. B\u00ean c\u00f4ng ty em c\u00f3 x\u00e2y nh\u00e0 x\u01b0\u1edfng v\u00e0 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 2.Trong th\u1eddi gian s\u1eed d\u1ee5ng c\u00f3 b\u1ecb m\u01b0a d\u1ed9t tr\u00ean m\u00e1i, v\u00e0 v\u00e1ch sung quanh v\u00ec t\u1eadn d\u1ee5ng t\u00f4n c\u0169<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 3. M\u1ed7i khi s\u1eeda ch\u1eefa chi ph\u00ed h\u1ebft kho\u1ea3ng 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 1t\u1ef7 \u0111\u1ed3ng. B\u00ean c\u00f4ng ty \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 kh\u1ea5u hao ti\u1ebfp. v\u00ec trong qu\u00e1 tr\u00ecnh s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n v\u1eabn duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> L\u00e0m nh\u01b0 v\u1eady c\u00f3 \u0111\u00fang kh\u00f4ng? hay ph\u1ea3i h\u1ea1ch to\u00e1n qua TK 242 ( chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n) ph\u1ea7n s\u1eeda ch\u1eefa \u0111\u00f3 v\u00e0 tr\u00edch kh\u1ea5u hao d\u1ea7n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201c1. C\u00e1c chi ph\u00ed doanh nghi\u1ec7p chi ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/em><\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;2. C\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\"> \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1edbn h\u01a1n s\u1ed1 tr\u00edch theo d\u1ef1 to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u00eam v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed kinh doanh trong k\u1ef3.&#8221;<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty ch\u1ec9 s\u1eeda ch\u1eefa m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i t\u00ednh n\u0103ng s\u1eed d\u1ee5ng ho\u1eb7c n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp t\u0103ng chi ph\u00ed n\u1ebfu chi ph\u00ed nh\u1ecf ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m. Do \u0111\u00f3 chi ph\u00ed s\u1eeda ch\u1eefa nh\u00e0 x\u01b0\u1edfng c\u00f4ng ty b\u1ea1n h\u1ea1ch to\u00e1n v\u00e0o TK 242 v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n\u00a0\u0111i thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa s\u1ebd tr\u00edch nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/phan-bo-chi-phi-sua-chua-tai-san-co-dinh-di-thue\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong n\u0103m doanh nghi\u1ec7p ph\u00e1t sinh t\u0103ng TSC\u0110 th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i m\u1ed7i l\u1ea7n ph\u00e1t sinh 01 t\u00e0i s\u1ea3n n\u00e0o th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng? N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 xe \u00f4 t\u00f4 th\u00ec c\u00f3 ph\u1ea3i g\u1eedi th\u00eam b\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 13, Kho\u1ea3n 3 c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>&#8220;3. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec trong n\u0103m doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh t\u0103ng TSC\u0110 th\u00ec doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian kh\u1ea5u hao TSC\u0110 v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> T\u1ea1i \u0110i\u1ec3m 2.3, \u0111i\u1ec1u 6, Kho\u1ea3n 2 c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 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 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8220;<em>2.3. Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.<br \/>\nDoanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.&#8221;<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft\u00a0\u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n, v\u1eady c\u00f3 nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao n\u00e0o\u00a0\u0111\u1ec3 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-phuong-phap-trich-khau-hao-tai-san-co-dinh\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf? Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh? K\u1ebf to\u00e1n Centax chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 99, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":22348,"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\/20978"}],"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=20978"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20978\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22348"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20978"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}