{"id":23027,"date":"2016-05-16T04:36:46","date_gmt":"2016-05-16T04:36:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23027"},"modified":"2016-12-01T05:00:06","modified_gmt":"2016-12-01T05:00:06","slug":"ke-toan-hang-nhap-khau-va-cach-ke-khai-thue-gtgt-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23027","title":{"rendered":"K\u1ebf to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n c\u00f2n r\u1ea5t l\u00fang t\u00fang, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">k\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u1ea1n qua b\u00e0i k\u1ebf to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. \u0110i\u1ec1u ki\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 15 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cC\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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.\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Nh\u01b0 v\u1eady theo qui \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u, \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ec3 bi\u1ebft \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT hang nh\u1eadp kh\u1ea9u, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft<strong> <a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/strong><\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. K\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o Ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ec3 k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u00fa \u00fd: T\u1eeb ng\u00e0y 01\/01\/2015 theo lu\u1eadt s\u1ed1 71\/2014\/QH3 ban h\u00e0nh l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra n\u1eefa. V\u00ec v\u1eady k\u1ebf to\u00e1n ch\u1ec9 l\u00e0m theo d\u00f5i t\u1ea1i doanh nghi\u1ec7p, sau \u0111\u00f3 l\u1ea5y s\u1ed1 li\u1ec7u k\u00ea khai tr\u1ef1c ti\u1ebfp v\u00e0o ch\u1ec9 ti\u00eau {23} tr\u00ean t\u1edd khai <a href=\"https:\/\/centax.dsoftware.vn\/mau-01gtgt-to-khai-thue-gtgt\/\">m\u1eabu 01\/GTGT<\/a>.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>3. H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u1eadp kho v\u00e0 ho\u1ea1ch to\u00e1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>Ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea1ch to\u00e1n v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng mua<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho h\u00e0ng h\u00f3a tr\u00ean T\u00e0i kho\u1ea3n 156 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 02 \u201cH\u00e0ng t\u1ed3n kho\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a mua v\u00e0o bao g\u1ed3m gi\u00e1 mua theo h\u00f3a \u0111\u01a1n, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb) v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thu mua, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 kho doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a (1561) (Gi\u00e1 mua + Thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331,. . .(S\u1ed1 tr\u1ea3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (Chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong> Ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf GTGT NK \u0111\u00e3 n\u1ed9p b\u1ea1n h\u1ea1ch to\u00e1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 Ti\u1ec1n thu\u1ebf GTGT h\u00e0ng NK \u0111\u00e3 n\u1ed9p<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 33312 Ti\u1ec1n thu\u1ebf GTGT h\u00e0ng NK \u0111\u00e3 n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong> N\u1ebfu c\u00f3 chi ph\u00ed k\u00e8m theo \u2013 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb HH, TS nh\u1eadp kho<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1562: Tr\u1ecb gi\u00e1 chi ph\u00ed k\u00e8m theo<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133\u00a0: Thu\u1ebf GTGT<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331: \u00a0T\u1ed5ng thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5 minh ho\u1ea1:<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 30\/01\/2016 C\u00f4ng ty A c\u00f3 nh\u1eadp kh\u1ea9u 1 l\u00f4 h\u00e0ng h\u00f3a t\u1ed5ng gi\u00e1 tr\u1ecb 1 t\u1ef7 \u0111\u1ed3ng,thu\u1ebf nh\u1eadp kh\u1ea9u 5%, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u 10%, h\u00e0ng \u0111\u00e3 nh\u1eadp c\u1ea3ng, chi ph\u00ed v\u1eadn chuy\u1ec3n 10 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT 10% \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra nh\u1eadp kho \u0111\u1ea7y \u0111\u1ee7, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. T\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 156: 50.000.000\u0111<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3333: 50.000.000\u0111.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. T\u00ednh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1332: 105.000.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 33312: 105.000.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. K\u1ebf to\u00e1n nh\u1eadp kho:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 156: 1.000.000.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331: 1.000.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1562: 10.000.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133: 1.000.000.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111: 11.000.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. Khi n\u1ed9p thu\u1ebf GTGT h\u00e0ng NK v\u00e0 thu\u1ebf NK k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3333: 50.000.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 33312: 105.000.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 112: 155.000.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong><\/span> Khi c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf n\u00e0y c\u00e1c b\u1ea1n m\u1edbi \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n thu\u1ebf Centax mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u. Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n c\u00f2n r\u1ea5t lung t\u00fang, \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, Centax xin h\u01b0\u1edbng d\u1eabn chi ti\u1ebft qua b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":18526,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3847,3848],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23027"}],"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=23027"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23027\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18526"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23027"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}