{"id":30688,"date":"2017-07-05T10:41:10","date_gmt":"2017-07-05T10:41:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30688"},"modified":"2017-09-07T01:57:01","modified_gmt":"2017-09-07T01:57:01","slug":"chung-tu-ke-toan-va-tai-lieu-ke-toan-sao-chup","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30688","title":{"rendered":"Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p."},"content":{"rendered":"
\"Ngh\u1ecb<\/a>

Ngh\u1ecb \u0111\u1ecbnh 174\/2016 v\u1ec1 k\u1ebf to\u00e1n.<\/p><\/div>\n

Ngh\u1ecb \u0111\u1ecbnh 174\/2016 <\/a>quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eefng \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5c th\u1ec3 v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p. Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p.<\/span><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/strong><\/h2>\n
    \n
  1. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu theo c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
  2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p Lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n
  3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khi\u1ebfm th\u1ecb l\u00e0 ng\u01b0\u1eddi b\u1ecb m\u00f9 ho\u00e0n to\u00e0n th\u00ec khi k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ng\u01b0\u1eddi s\u00e1ng m\u1eaft \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t sinh ch\u1ee9ng t\u1eeb ch\u1ee9ng ki\u1ebfn. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi khi\u1ebfm th\u1ecb kh\u00f4ng b\u1ecb m\u00f9 ho\u00e0n to\u00e0n th\u00ec th\u1ef1c hi\u1ec7n k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/li>\n
  4. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Lu\u1eadt k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
  5. C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i khi s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt k\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a n\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c d\u1ecbch t\u1eeb ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i sang ti\u1ebfng Vi\u1ec7t. B\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u1ecbch ra ti\u1ebfng Vi\u1ec7t ph\u1ea3i \u0111\u00ednh k\u00e8m v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ol>\n

    C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i nh\u01b0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t tr\u1eeb khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

    2. Quy \u0111\u1ecbnh v\u1ec1 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p<\/strong><\/span><\/h2>\n
      \n
    1. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee5p t\u1eeb b\u1ea3n ch\u00ednh. T\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef nh\u01b0 b\u1ea3n ch\u00ednh. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo Lu\u1eadt \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u01b0u b\u1ea3n ch\u00ednh ho\u1eb7c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u00e0i kho\u1ea3n 2, 3, 4, 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
    2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 d\u1ef1 \u00e1n vay n\u1ee3, vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo cam k\u1ebft ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1ea3n ch\u00ednh cho nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sao ch\u1ee5p s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n
    3. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh, \u0111\u1ec1 t\u00e0i do m\u1ed9t c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec nh\u01b0ng \u0111\u01b0\u1ee3c tri\u1ec3n khai \u1edf nhi\u1ec1u c\u01a1 quan, \u0111\u01a1n v\u1ecb kh\u00e1c nhau th\u00ec ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng kinh ph\u00ed d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh, \u0111\u1ec1 t\u00e0i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i g\u1eedi ch\u1ee9ng t\u1eeb v\u1ec1 c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec th\u00ec c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng kinh ph\u00ed th\u1ef1c hi\u1ec7n sao ch\u1ee5p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 g\u1eedi b\u1ea3n sao ch\u1ee5p c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb cho c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec.<\/span><\/li>\n
    4. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu b\u1ea3n ch\u00ednh th\u00ec t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ho\u1eb7c t\u1ecbch thu t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n
    5. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1ecb m\u1ea5t ho\u1eb7c b\u1ecb h\u1ee7y ho\u1ea1i do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0 thi\u00ean tai, l\u0169 l\u1ee5t, h\u1ecfa ho\u1ea1n v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ebfn \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c \u0111\u1ec3 xin sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n. Tr\u00ean t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 d\u1ea5u x\u00e1c nh\u1eadn (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) c\u1ee7a \u0111\u01a1n v\u1ecb mua, \u0111\u01a1n v\u1ecb b\u00e1n ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c.<\/span><\/li>\n
    6. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 sao ch\u1ee5p \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p Lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea7n sao ch\u1ee5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng v\u00e0 l\u1eadp “Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 sao ch\u1ee5p \u0111\u01b0\u1ee3c” \u0111\u1ed3ng th\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p Lu\u1eadt v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n

      M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 176\/2016\/N\u0110-CP\u00a0<\/a><\/span><\/p>\n

      M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

      Quy \u0111\u1ecbnh v\u1ec1 B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

      Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Ngh\u1ecb \u0111\u1ecbnh 174\/2016 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eefng \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5c th\u1ec3 v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao ch\u1ee5p. Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y qua b\u00e0i vi\u1ebft: Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sao..<\/p>\n","protected":false},"author":7,"featured_media":29684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4406,4407,4404,4405],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30688"}],"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=30688"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30688\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29684"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30688"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}