{"id":2872,"date":"2015-07-21T03:04:28","date_gmt":"2015-07-21T03:04:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2872"},"modified":"2015-12-03T00:47:55","modified_gmt":"2015-12-03T00:47:55","slug":"cach-tinh-thue-tndn-doi-voi-doanh-nghiep-ke-khai-thue-gtgt-theo-phuong-phap-truc-tiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2872","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-2873\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00c1CH-T\u00cdNH-THU\u1ebe-THU-NH\u1eacP-DOANH-NGHI\u1ec6P-\u0110\u1ed0I-V\u1edaI-DOANH-NGHI\u1ec6P-K\u00ca-KHAI-THU\u1ebe-GI\u00c1-TR\u1eca-GIA-T\u0102NG-THEO-PH\u01af\u01a0NG-PH\u00c1P-TR\u1ef0C-TI\u1ebeP-300x203.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp - \u1ea3nh ch\u00ednh\" width=\"276\" height=\"187\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00c1CH-T\u00cdNH-THU\u1ebe-THU-NH\u1eacP-DOANH-NGHI\u1ec6P-\u0110\u1ed0I-V\u1edaI-DOANH-NGHI\u1ec6P-K\u00ca-KHAI-THU\u1ebe-GI\u00c1-TR\u1eca-GIA-T\u0102NG-THEO-PH\u01af\u01a0NG-PH\u00c1P-TR\u1ef0C-TI\u1ebeP-300x203.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00c1CH-T\u00cdNH-THU\u1ebe-THU-NH\u1eacP-DOANH-NGHI\u1ec6P-\u0110\u1ed0I-V\u1edaI-DOANH-NGHI\u1ec6P-K\u00ca-KHAI-THU\u1ebe-GI\u00c1-TR\u1eca-GIA-T\u0102NG-THEO-PH\u01af\u01a0NG-PH\u00c1P-TR\u1ef0C-TI\u1ebeP.jpg 580w\" sizes=\"(max-width: 276px) 100vw, 276px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 g\u00ec kh\u00e1c v\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. <strong><a href=\"centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n k\u1ebf to\u00e1n qua b\u00e0i vi\u1ebft n\u00e0y, nh\u1eb1m gi\u00fap cho k\u1ebf to\u00e1n nh\u1eefng c\u00f4ng ty k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u1ef1a ch\u1ecdn cho c\u00f4ng ty\u00a0 m\u00ecnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h2><span style=\"color: #000000; font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\">1. C\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn 1 trong 2 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5, \u0111i\u1ec1u 3, <strong><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> <\/strong>v\u1ec1 nh\u1eefng doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 5. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay): 5%.<br \/>\n<\/em><em>Ri\u00eang ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt: 2%.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi kinh doanh h\u00e0ng h\u00f3a: 1%.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.\u201d<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp n\u1ebfu <strong>kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp<\/strong> c\u1ee7a m\u00ecnh, th\u00ec t\u00ednh thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay): 5%.<br \/>\nRi\u00eang ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt: 2%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u0110\u1ed1i v\u1edbi kinh doanh h\u00e0ng h\u00f3a: 1%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng \u0111\u01a1n v\u1ecb k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp m\u00e0 <strong>x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp, chi ph\u00ed <\/strong>c\u1ee7a m\u00ecnh th\u00ec t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai doanh thu, chi ph\u00ed, thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 t\u00ednh thu\u1ebf TNDN theo thu\u1ebf su\u1ea5t nh\u01b0 \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>L\u01b0u \u00fd :<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, t\u00ednh thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu, hay theo thu\u1ebf su\u1ea5t tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u00ec v\u1eabn ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf t\u00f3an \u0111\u1ea7y \u0111\u1ee7 theo Lu\u1eadt k\u1ebf to\u00e1n<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 14 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong>:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cS\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110, tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> t\u1ea1i \u0111i\u1ec1u 6, kh\u1ecfan 2, m\u1ee5c 2.37 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 2.37. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, v\u00ec th\u1ebf s\u1ed1 thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u1ebf t\u00f3an c\u0103n c\u1ee9 h\u1ea1ch t\u00f3an :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 111,112, 131<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 : Doanh thu b\u00e1n h\u00e0ng<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 ( th\u00e1ng, ho\u1eb7c qu\u00fd), c\u0103n c\u1ee9 v\u00e0o doanh thu b\u00e1n h\u00e0ng, t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp theo thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng, k\u1ebf t\u00f3an h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 511: Doanh thu b\u00e1n h\u00e0ng<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i n\u0103m khi k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch t\u00f3an gi\u1ea3m doanh thu b\u00e1n h\u00e0ng ( Ghi n\u1ee3 TK 511). (Khi k\u00ea khai tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c k\u00ea v\u00e0o ch\u1ec9 ti\u00eau : C\u00e1c kho\u1ea3n\u00a0gi\u1ea3m tr\u1eeb doanh thu)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00e0i vi\u1ebft tr\u00ean K\u1ebf to\u00e1n Centax \u0111\u00e3 chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u00eap k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. V\u1eady \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec c\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 g\u00ec kh\u00e1c v\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/p>\n","protected":false},"author":7,"featured_media":6594,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[321],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2872"}],"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=2872"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2872\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6594"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2872"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}