{"id":21029,"date":"2016-01-22T02:06:34","date_gmt":"2016-01-22T02:06:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21029"},"modified":"2016-02-12T06:13:44","modified_gmt":"2016-02-12T06:13:44","slug":"hoi-dap-118","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21029","title":{"rendered":"H\u1ecfi \u0110\u00e1p 118"},"content":{"rendered":"

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

Ng\u01b0\u1eddi b\u00e1n h\u00e0ng mu\u1ed1n \u0111\u01a1n v\u1ecb mua tr\u1ea3 n\u1ee3 thay (tr\u1ea3 ti\u1ec1n mua h\u00e0ng qua b\u00ean th\u1ee9 ba) nh\u01b0 v\u1eady ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 hay kh\u00f4ng? C\u1ea7n c\u00f3 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd n\u00e0o?<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a>\u00a0 t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 4 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, 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 ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, 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 ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o v\u1edbi h\u00e0ng ho\u00e1, 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 ho\u00e1, 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\u1ea5n 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 ho\u00e1, 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.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec: Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c c\u1ea5n 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 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.<\/span><\/p>\n

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

Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng \u0111\u00e3 x\u1eed l\u00fd (h\u1ee7y) c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t”<\/em><\/span><\/p>\n

T\u1ea1i ti\u1ebft b, ti\u1ebft c \u0111i\u1ec3m 2.1 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1\u00a0 78\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau<\/span><\/p>\n

“b) H\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/em><\/span><\/p>\n

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

c) Doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n; h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ch\u1eadm nh\u1ea5t khi n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a n\u0103m x\u1ea3y ra t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng. C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c (bao g\u1ed3m \u2026 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c) \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT t\u1ed3n kho b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ph\u1ea3i h\u1ee7y b\u1ecf do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, n\u1ebfu \u0111\u1ea3m b\u1ea3o c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b, ti\u1ebft c \u0111i\u1ec3m 2.1 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC n\u00eau tr\u00ean th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 th\u00e0nh l\u1eadp 02 chi nh\u00e1nh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a Doanh nghi\u1ec7p v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf GTGT ri\u00eang theo quy \u0111\u1ecbnh. V\u1eady 2 chi nh\u00e1nh tr\u1ef1c thu\u1ed9c c\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u1ee7a Doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/em><\/span><\/p>\n

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

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 th\u00e0nh l\u1eadp chi nh\u00e1nh (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p), n\u1ebfu chi nh\u00e1nh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u00ec x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a Chi nh\u00e1nh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng…\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec 02 chi nh\u00e1nh c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 t\u1ef1 khai th\u00e1c \u0111\u00e1 v\u00e0 ti\u1ebfp t\u1ee5c xu\u1ea5t d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng l\u00e0 xi m\u0103ng th\u00ec khi xu\u1ea5t \u0111\u00e1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t c\u00f3 ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT?<\/span><\/p>\n

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

T\u1ea1i kh\u1ecfan 2, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n

\u201c4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/em><\/span><\/p>\n

H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT\u201d.<\/em><\/span><\/p>\n

V\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty khai th\u00e1c \u0111\u00e1 sau \u0111\u00f3 xu\u1ea5t \u0111\u00e1 xu\u1ea5t v\u00e0o kh\u00e2u ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh ra s\u1ea3n ph\u1ea9m l\u00e0 xi m\u0103ng th\u00ec C\u00f4ng ty kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u xu\u1ea5t \u0111\u00e1 v\u00e0o ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t xi m\u0103ng.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n b\u00f9 tr\u1eeb. Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng \u0111\u00e3 x\u1eed l\u00fd (h\u1ee7y) c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 118, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2577],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21029"}],"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=21029"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21029\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21029"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}