{"id":25499,"date":"2016-09-21T00:00:58","date_gmt":"2016-09-21T00:00:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25499"},"modified":"2016-09-20T15:12:50","modified_gmt":"2016-09-20T15:12:50","slug":"nguyen-tac-ke-toan-tscd-theo-thong-tu-133-tk-211","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25499","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 theo Th\u00f4ng t\u01b0 133 – TK 211"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span>
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 theo Th\u00f4ng t\u01b0 133 – TK 211<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n TSC\u0110.\u00a0<\/strong><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m nguy\u00ean gi\u00e1 c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

1.1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ho\u1eb7c phi v\u1eadt ch\u1ea5t, c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n TSC\u0110 theo quy \u0111\u1ecbnh (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi 1 s\u1ed1 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9).<\/span><\/strong><\/h3>\n

a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

Nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o trong \u0111\u00f3 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 b\u1ed1n 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:<\/span><\/p>\n

– 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;<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady;<\/span><\/p>\n

– C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean;<\/span><\/p>\n

– C\u00f3 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 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, trong \u0111\u00f3 m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kh\u00e1c nhau v\u00e0 n\u1ebfu thi\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o \u0111\u00f3 m\u00e0 c\u1ea3 h\u1ec7 th\u1ed1ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a n\u00f3 nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f2i h\u1ecfi ph\u1ea3i qu\u1ea3n l\u00fd ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n v\u00e0 m\u1ed7i b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n \u0111\u00f3 n\u1ebfu c\u00f9ng tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m, n\u1ebfu t\u1eebng con s\u00fac v\u1eadt tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, n\u1ebfu t\u1eebng m\u1ea3nh v\u01b0\u1eddn c\u00e2y, ho\u1eb7c c\u00e2y tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

b) TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb, do doanh nghi\u1ec7p n\u1eafm gi\u1eef s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c thu\u00ea v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

Khi m\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi 4 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 TSC\u0110VH.<\/span><\/p>\n

c) TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

– Thu\u00ea t\u00e0i ch\u00ednh: L\u00e0 h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea.<\/span><\/p>\n

Quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n giao v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.<\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh l\u00e0:<\/span><\/p>\n

+ B\u00ean cho thu\u00ea chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea khi h\u1ebft th\u1eddi h\u1ea1n thu\u00ea;<\/span><\/p>\n

+ T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, b\u00ean thu\u00ea c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea v\u1edbi m\u1ee9c gi\u00e1 \u01b0\u1edbc t\u00ednh th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea;<\/span><\/p>\n

+ Th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n t\u1ed1i thi\u1ec3u ph\u1ea3i chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n cho d\u00f9 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu;<\/span><\/p>\n

+ T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u chi\u1ebfm ph\u1ea7n l\u1edbn (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea;<\/span><\/p>\n

+T\u00e0i s\u1ea3n thu\u00ea thu\u1ed9c lo\u1ea1i chuy\u00ean d\u00f9ng m\u00e0 ch\u1ec9 c\u00f3 b\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i, s\u1eeda ch\u1eefa l\u1edbn n\u00e0o.<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu tho\u1ea3 m\u00e3n \u00edt nh\u1ea5t m\u1ed9t trong ba (3) \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

+ N\u1ebfu b\u00ean thu\u00ea hu\u1ef7 h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1ec1n b\u00f9 t\u1ed5n th\u1ea5t ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c hu\u1ef7 h\u1ee3p \u0111\u1ed3ng cho b\u00ean cho thu\u00ea;<\/span><\/p>\n

+ Thu nh\u1eadp ho\u1eb7c t\u1ed5n th\u1ea5t do s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea g\u1eafn v\u1edbi b\u00ean thu\u00ea;<\/span><\/p>\n

+ B\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n sau khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1edbi ti\u1ec1n thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 thu\u00ea th\u1ecb tr\u01b0\u1eddng. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

– TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng TSC\u0110 ch\u01b0a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng nh\u01b0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1.2. Gi\u00e1 tr\u1ecb TSC\u0110 ph\u1ea3n \u00e1nh tr\u00ean TK 211 theo nguy\u00ean gi\u00e1. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft nguy\u00ean gi\u00e1 c\u1ee7a t\u1eebng lo\u1ea1i v\u00e0 t\u1eebng TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o ngu\u1ed3n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/strong><\/h3>\n

1.2.1. TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n

1.2.2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

1.2.3. TSC\u0110 v\u00f4 h\u00ecnh<\/span><\/p>\n

1.3. Vi\u1ec7c t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/strong><\/h3>\n

\u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, \u0111\u1ecbnh k\u1ef3, b\u00ean thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch kh\u1ea5u hao nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh. N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn l\u00e0 b\u00ean thu\u00ea s\u1ebd c\u00f3 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n thu\u00ea khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00ec t\u00e0i s\u1ea3n thu\u00ea s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao theo th\u1eddi h\u1ea1n thu\u00ea n\u1ebfu th\u1eddi h\u1ea1n thu\u00ea ng\u1eafn h\u01a1n th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea.<\/span><\/p>\n

1.4. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t sinh sau khi ghi nh\u1eadn ban \u0111\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n sau th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1<\/strong> TSC\u0110 v\u00f4 h\u00ecnh:<\/strong><\/span><\/h3>\n

– Chi ph\u00ed ph\u00e1t sinh c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m cho TSC\u0110 t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nhi\u1ec1u h\u01a1n m\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u<\/span><\/p>\n

– Chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn v\u00e0 g\u1eafn li\u1ec1n v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh c\u1ee5 th\u1ec3.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n mua ngo\u00e0i l\u00e0 nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 v\u1ec1 b\u1ea3n ch\u1ea5t lu\u00f4n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

1.5. Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 g\u1ed3m c\u00f3 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00e1ch bi\u1ec7t gi\u00e1 tr\u1ecb nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac \u0111\u1ec3 ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh (TK 2111) v\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh (TK 2113)<\/span><\/strong><\/h3>\n

1.6. Doanh nghi\u1ec7p ch\u1ec9 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/strong><\/h3>\n

1.7. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p t\u0103ng, gi\u1ea3m TSC\u0110 \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n giao nh\u1eadn, bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110 v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh.<\/span><\/strong><\/h3>\n

1.8. TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110, theo t\u1eebng lo\u1ea1i TSC\u0110 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd TSC\u0110 tr\u00ean \u201cS\u1ed5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d, c\u1ee5 th\u1ec3:<\/span><\/strong><\/h3>\n

– TSC\u0110 h\u1eefu h\u00ecnh, g\u1ed3m: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n t\u1ea3i, truy\u1ec1n d\u1eabn, thi\u1ebft b\u1ecb d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd, c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m, c\u00e1c TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.<\/span><\/p>\n

– TSC\u0110 v\u00f4 h\u00ecnh, g\u1ed3m: Quy\u1ec1n ph\u00e1t h\u00e0nh; B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf; Nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1; Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh; Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n; TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c.<\/span><\/p>\n

1.9. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p gi\u1ea3m, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, m\u1ea5t m\u00e1t, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea, \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c, th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn… Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c, x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u1eefng kho\u1ea3n thi\u1ec7t h\u1ea1i v\u00e0 thu nh\u1eadp (n\u1ebfu c\u00f3). C\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ghi s\u1ed5 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh: TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n th\u01b0\u1eddng l\u00e0 nh\u1eefng TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng ho\u1eb7c x\u00e9t th\u1ea5y s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 hi\u1ec7u qu\u1ea3. Khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– TSC\u0110 thanh l\u00fd l\u00e0 nh\u1eefng TSC\u0110 h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, nh\u1eefng TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh. Khi c\u00f3 TSC\u0110 thanh l\u00fd, doanh nghi\u1ec7p ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110. H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110 c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thanh l\u00fd TSC\u0110 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh v\u00e0 l\u1eadp \u201cBi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110”.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n thanh l\u00fd v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu, chi thanh l\u00fd TSC\u0110,… k\u1ebf to\u00e1n ghi s\u1ed5 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/span><\/p>\n

1.10. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o “Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110” v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/span><\/strong><\/h3>\n

a) TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba:<\/span><\/p>\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba do \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch (ch\u01b0a ghi s\u1ed5), k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 TSC\u0110 \u0111\u1ec3 ghi t\u0103ng TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a doanh nghi\u1ec7p kh\u00e1cth\u00ec ph\u1ea3i b\u00e1o ngay cho doanh nghi\u1ec7p ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, \u00a0k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9.<\/span><\/p>\n

– N\u1ebfu TSC\u0110 th\u1eeba kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

b) TSC\u0110 ph\u00e1t hi\u1ec7n thi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c truy c\u1ee9u nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u0103n c\u1ee9 “Bi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu” \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 t\u0103ng do mua s\u1eafm, do trao \u0111\u1ed5i TSC\u0110, do XDCB ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do c\u00e1c \u0111\u01a1n v\u1ecb tham gia li\u00ean doanh g\u00f3p v\u1ed1n, do \u0111\u01b0\u1ee3c t\u1eb7ng bi\u1ebfu, vi\u1ec7n tr\u1ee3…<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c do c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p, do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb kh\u00e1c, do \u0111em \u0111i trao \u0111\u1ed5i \u0111\u1ec3 l\u1ea5y TSC\u0110, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c \u0111em \u0111i g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c …<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do th\u00e1o b\u1edbt m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u1ea3m nguy\u00ean gi\u00e1.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n 2111 – TSC\u0110 h\u1eefu h\u00ecnh:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2112 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh nguy\u00ean gi\u00e1 TSC\u0110 doanh nghi\u1ec7p \u0111i thu\u00ea d\u00e0i h\u1ea1n theo ph\u01b0\u01a1ng th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2113 – TSC\u0110 v\u00f4 h\u00ecnh<\/em>: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 theo Th\u00f4ng t\u01b0 133 – TK 211<\/span><\/strong><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n hao m\u00f2n TSC\u0110 theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 133- TK 133<\/a><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2214,3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25499"}],"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=25499"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25499\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25499"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}