{"id":31660,"date":"2019-02-17T01:30:17","date_gmt":"2019-02-17T01:30:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31660"},"modified":"2019-02-16T02:32:33","modified_gmt":"2019-02-16T02:32:33","slug":"cong-van-5545-tct-cc-huong-dan-cach-xac-dinh-loi-nhuan-thu-nhap-thuan-truoc-thue-tndn-de-ap-dung-phuong-phap-so-sanh-loi-nhuan-va-xac-dinh-ben-lien-ket-trong-quan-he-cho-vay-va-bao-lanh-von","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31660","title":{"rendered":"C\u00f4ng v\u0103n 5545\/TCT-CC h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf TNDN \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft trong quan h\u1ec7 cho vay v\u00e0 b\u1ea3o l\u00e3nh v\u1ed1n"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/b><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/b><\/td>\n<\/tr>\n
S\u1ed1: 5545\/TCT-CC
\nV\/v: Tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC.<\/em><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 11 th\u00e1ng 12 n\u0103m 2014<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

K\u00ednh g\u1eedi:<\/strong><\/b>\u00a0C\u00f4ng ty TNHH T\u01b0 v\u1ea5n Thu\u1ebf Deloitte Vi\u1ec7t Nam.<\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 44\/VN1T-HN-CV ng\u00e0y 16\/10\/2014 c\u1ee7a C\u00f4ng ty TNHH T\u01b0 v\u1ea5n Thu\u1ebf Deloitte Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC ng\u00e0y 22\/4\/2010, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

    \n
  1. V\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf TNDN \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn:<\/strong><\/b><\/li>\n<\/ol>\n

    + T\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC\u00a0ng\u00e0y 22\/4\/2010 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh:<\/p>\n

    \u201c…1.3. Khi so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ho\u00e0n to\u00e0n gi\u1ed1ng nhau nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, kh\u00f4ng c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m. N\u1ebfu \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y theo gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 l\u00e0m c\u01a1 s\u1edf \u0111i\u1ec1u ch\u1ec9nh, lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng khi so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y…<\/p>\n

    …2.1. Khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m r\u00f5 t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng…\u201d<\/p>\n

    + T\u1ea1i\u00a0\u0111i\u1ec3m 2.4, \u0110i\u1ec1u 5, Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC\u00a0ng\u00e0y 22\/4\/2010 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh: \u201c…C\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng l\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n, tr\u00ean chi ph\u00ed ho\u1eb7c tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. L\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam (+) chi ph\u00ed l\u00e3i ti\u1ec1n vay ho\u1eb7c kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh tr\u01b0\u1edbc khi chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y\u2026\u201d<\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn trong Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0T\u00f9y\u00a0thu\u1ed9c\u00a0v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m r\u00f5 t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng… Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t, trong t\u1eebng\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng th\u00eam (+) ho\u1eb7c tr\u1eeb \u0111i (-) \u0111\u1ec3 lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn.<\/p>\n

    Trong th\u1ef1c t\u1ebf r\u1ea5t kh\u00f3 c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p li\u00ean k\u1ebft v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay v\u00e0 r\u1ea5t kh\u00f3 c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p li\u00ean k\u1ebft v\u1ec1 s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD. Do v\u1eady, khi th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft th\u00ec n\u00ean lo\u1ea1i tr\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng cao trong vi\u1ec7c so s\u00e1nh t\u1ef7 su\u1ea5t sinh l\u1eddi. Vi\u1ec7c lo\u1ea1i tr\u1eeb n\u00e0y l\u00e0 ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

      \n
    1. V\u1ec1 x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft trong quan h\u1ec7 cho vay v\u00e0 b\u1ea3o l\u00e3nh v\u1ed1n:<\/strong><\/b><\/li>\n<\/ol>\n

      T\u1ea1i\u00a0\u0111i\u1ec3m e, kho\u1ea3n 4, \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC\u00a0quy \u0111\u1ecbnh:\u00a0\u201cM\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;\u201d<\/em><\/p>\n

      Trong th\u1ef1c t\u1ebf, kho\u1ea3n vay danh ngh\u0129a tr\u00ean h\u1ee3p \u0111\u1ed3ng (h\u1ea1n m\u1ee9c \u0111\u01b0\u1ee3c vay cao nh\u1ea5t) th\u01b0\u1eddng kh\u00e1c v\u1edbi kho\u1ea3n vay th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n vay th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 th\u01b0\u1eddng xuy\u00ean dao \u0111\u1ed9ng v\u00e0 kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u1edf m\u1ee9c cao nh\u1ea5t. Nh\u01b0 v\u1eady trong k\u1ef3 t\u00ednh thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p vay \u1edf m\u1ee9c cao nh\u1ea5t (b\u1eb1ng kho\u1ea3n vay danh ngh\u0129a) ho\u1eb7c c\u00f3 th\u1ec3 c\u00f3\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0kho\u1ea3n vay th\u1ef1c t\u1ebf ch\u1ec9 chi\u1ebfm t\u1ef7 l\u1ec7 r\u1ea5t nh\u1ecf so v\u1edbi kho\u1ea3n vay danh ngh\u0129a. Trong th\u1ef1c t\u1ebf, gi\u1eefa c\u00e1c b\u00ean ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1edbi nhau c\u0169ng c\u00f3 th\u1ec3 cho nhau vay v\u1edbi kho\u1ea3n vay l\u1edbn\u00a0t\u00f9y\u00a0thu\u1ed9c v\u00e0o vi\u1ec7c ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111i vay. Do \u0111\u00f3, kho\u1ea3n cho vay quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m e, kho\u1ea3n 4, \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC\u00a0l\u00e0 kho\u1ea3n cho vay th\u1ef1c t\u1ebf.<\/p>\n

        \n
      1. V\u1ec1 v\u01b0\u1edbng m\u1eafc k\u00ea khai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai HTKK:<\/strong><\/b><\/li>\n<\/ol>\n

        T\u1ed5ng c\u1ee5c Thu\u1ebf ghi nh\u1eadn \u0111\u1ec3 nghi\u00ean c\u1ee9u, n\u00e2ng c\u1ea5p trong \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 k\u00ea khai s\u1eafp t\u1edbi.<\/p>\n

        T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n.\/.<\/p>\n

        \n\n\n\n
        \u00a0<\/em><\/strong><\/b><\/p>\n

        N\u01a1i nh\u1eadn:
        \n<\/em><\/strong><\/b>– Nh\u01b0 tr\u00ean;
        \n– C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
        \n– C\u00e1c V\u1ee5\/\u0111\u01a1n v\u1ecb thu\u1ed9c TCT: CS, PC, TTra;
        \n– L\u01b0u: VT, CC (2b).<\/td>\n

        		TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
        \nV\u1ee4 TR\u01af\u1edeNG – PH\u00d3 TR\u01af\u1edeNG BAN TH\u01af\u1edcNG TR\u1ef0C BAN C\u1ea2I C\u00c1CH V\u00c0 HI\u1ec6N \u0110\u1ea0I H\u00d3A<\/p>\n

        Nguy\u1ec5n Quang Ti\u1ebfn<\/strong><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

        B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 5545\/TCT-CC V\/v: Tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC. H\u00e0 N\u1ed9i, ng\u00e0y 11 th\u00e1ng 12 n\u0103m 2014 K\u00ednh g\u1eedi:\u00a0C\u00f4ng ty TNHH T\u01b0 v\u1ea5n Thu\u1ebf Deloitte Vi\u1ec7t..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31660"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31660"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31660\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31660"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}