{"id":25636,"date":"2016-09-28T23:32:35","date_gmt":"2016-09-28T23:32:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25636"},"modified":"2016-09-28T23:33:23","modified_gmt":"2016-09-28T23:33:23","slug":"nguyen-tac-ke-toan-loi-nhuan-chua-phan-phoi-theo-thong-tu-133-tk-421","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25636","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i theo th\u00f4ng t\u01b0 133 – TK 421"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016 – K\u1ebf to\u00e1n thu\u1ebf Centax<\/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 l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i theo th\u00f4ng t\u01b0 133 – TK 421<\/span><\/strong><\/h2>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch v\u00e0 theo \u0111\u00fang ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c) Ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng n\u0103m t\u00e0i ch\u00ednh (n\u0103m tr\u01b0\u1edbc, n\u0103m nay), \u0111\u1ed3ng th\u1eddi theo d\u00f5i chi ti\u1ebft theo t\u1eebng n\u1ed9i dung ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p (tr\u00edch l\u1eadp c\u00e1c qu\u1ef9, b\u1ed5 sung V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho c\u00e1c c\u1ed5 \u0111\u00f4ng, cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

d) Khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng n\u0103m nay m\u1edbi ph\u00e1t hi\u1ec7n d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m ph\u1ea7n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i th\u00ec k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p, khi ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn c\u1ea7n c\u00e2n nh\u1eafc \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 n\u1eb1m trong l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn lu\u1ed3ng ti\u1ec1n v\u00e0 kh\u1ea3 n\u0103ng chi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, nh\u01b0:<\/span><\/p>\n

– Kho\u1ea3n l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n; do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7; do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 kh\u00e1c\u2026<\/span><\/p>\n

e) Trong ho\u1ea1t \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ri\u00eang k\u1ebft qu\u1ea3 c\u1ee7a BCC l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ho\u1eb7c chia l\u1ed7 cho c\u00e1c b\u00ean. Doanh nghi\u1ec7p l\u00e0 b\u00ean n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN thay c\u00e1c b\u00ean trong BCC ch\u1ec9 ph\u1ea3n \u00e1nh ph\u1ea7n l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 c\u1ee7a BCC tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y tr\u1eeb khi c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi BCC.<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i ph\u1ea3i tr\u1ea3: Doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u1ec3 h\u1ea1ch to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i;<\/span><\/p>\n

– N\u1ebfu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kho\u1ea3n c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/span><\/p>\n

h) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 s\u1ed1 l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n

– Kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

– Kho\u1ea3n l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

Khi chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/strong><\/p>\n

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

– S\u1ed1 l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

– Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

– Chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– B\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

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

– S\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 l\u1ed7 c\u1ee7a c\u1ea5p d\u01b0\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p b\u00f9;<\/span><\/p>\n

– X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 421 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 C\u00f3.<\/span><\/span><\/strong><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: S\u1ed1 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 4211 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/em>: Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 thu\u1ed9c c\u00e1c n\u0103m tr\u01b0\u1edbc. T\u00e0i kho\u1ea3n 4211 c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 khi \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a n\u0103m tr\u01b0\u1edbc, n\u0103m nay m\u1edbi ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

\u0110\u1ea7u n\u0103m sau, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TK 4212 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d sang TK 4211 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 4212 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay<\/em>: Ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh, t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7 c\u1ee7a n\u0103m nay.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/strong><\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i theo th\u00f4ng t\u01b0 133 – TK 421<\/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 c\u1ed5 phi\u1ebfu qu\u1ef9 theo th\u00f4ng t\u01b0 133 -TK 419<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 418<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo th\u00f4ng t\u01b0 133 \u2013 TK 413<\/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":26025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3364],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25636"}],"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=25636"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25636\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26025"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25636"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}