{"id":31847,"date":"2021-06-17T00:22:56","date_gmt":"2021-06-16T17:22:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31847"},"modified":"2021-06-17T08:13:05","modified_gmt":"2021-06-17T01:13:05","slug":"giao-dich-lien-ket-la-gi-luu-y-khi-thanh-tra-kiem-tra-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31847","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? L\u01b0u \u00fd khi thanh tra, ki\u1ec3m tra v\u1ec1 Thu\u1ebf"},"content":{"rendered":"<h2>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/h2>\n<p><strong>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec<\/strong>? Theo Kho\u1ea3n 3, \u0110i\u1ec1u 4, <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a> th\u00ec Giao d\u1ecbch li\u00ean k\u1ebft (GDLK) \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a: Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3\u00a0quan h\u1ec7 li\u00ean k\u1ebft\u00a0trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m:<\/p>\n<p>Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 h\u1ee3p l\u1ef1c, h\u1ee3p t\u00e1c khai th\u00e1c s\u1eed d\u1ee5ng nh\u00e2n l\u1ef1c; chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.\u201d<\/p>\n<p>Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-662010tt-btc-huong-dan-viec-xac-dinh-gia-thi-truong-trong-giao-dich-kinh-doanh-giua-cac-ben-co-quan-he-lien-ket\/\">Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a> th\u00ec quy \u0111\u1ecbnh\u00a0GDLK\u00a0\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/p>\n<blockquote><p>&nbsp;<\/p><\/blockquote>\n<h2>C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/h2>\n<p>C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c b\u00ean m\u00e0 trong \u0111\u00f3 c\u00f3 li\u00ean quan v\u1edbi nhau theo v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: V\u1ed1n, ki\u1ec3m so\u00e1t, chi ph\u1ed1i, quan h\u1ec7 h\u1ecd h\u00e0ng, \u2026 d\u1eabn \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p n\u00e0y khi giao d\u1ecbch ph\u00e1t sinh c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1c, kh\u00f4ng c\u00f2n tu\u00e2n theo quy lu\u1eadt th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p>C\u01a1 b\u1ea3n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft g\u1ed3m:<\/p>\n<p>a) M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia;<\/p>\n<p>b) C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/p>\n<p>&nbsp;<\/p>\n<h2>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong giao d\u1ecbch li\u00ean k\u1ebft<\/h2>\n<p>a. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) c\u00f3 GDLK ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c GDLK; lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c GDLK t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p>b. CQT th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a NNT theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c \u0111\u1ec3 kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c GDLK l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a DN v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 GDLK \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a>.<\/p>\n<p>c. Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i c\u00e1c Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h2>L\u01b0u \u00fd khi thanh tra, ki\u1ec3m tra v\u1ec1 Thu\u1ebf v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft<\/h2>\n<h3>Tr\u00e1ch nhi\u1ec7m k\u00ea khai k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/h3>\n<p>DN c\u00f3 GDLK th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c m\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a> thay th\u1ebf cho M\u1eabu s\u1ed1 03-7\/TNDN ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 n\u1ed9p k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN, nh\u01b0 sau:<\/p>\n<ul>\n<li>M\u1eabu s\u1ed1 01 \u2013 Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 GDLT theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 41\/2017\/TT-BTC ng\u00e0y 28\/4\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<li>M\u1eabu s\u1ed1 02 \u2013 Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 M\u1eabu s\u1ed1 03 \u2013 Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/li>\n<li>M\u1eabu s\u1ed1 04 \u2013 K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 theo h\u01b0\u1edbng d\u1eabn (Ph\u1ee5 l\u1ee5c s\u1ed1 03 ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-41-2017-tt-btc-huong-dan-thuc-hien-mot-so-dieu-cua-nghi-dinh-so-20-2017-nd-cp-ngay-24-thang-02-nam-2017-cua-chinh-phu-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Th\u00f4ng t\u01b0 41\/2017\/TT-BTC<\/a>).<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh chi ti\u1ebft vi\u1ec7c l\u1eadp, c\u01a1 s\u1edf l\u1eadp khi k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<h3>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/h3>\n<p>DN \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK t\u1ea1i m\u1ee5c III, m\u1ee5c IV M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a>\u00a0 trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i m\u1ee5c I, m\u1ee5c II t\u1ea1i M\u1eabu s\u1ed1 01.<\/p>\n<p>NNT c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0theo M\u1eabu s\u1ed1 01, nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft\u00a0trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, nh\u01b0ng t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>NNT \u0111\u00e3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/li>\n<li>NNT th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh DT, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean DT, bao g\u1ed3m c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 sau:<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>L\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean;<\/li>\n<li>L\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean;<\/li>\n<li>L\u0129nh v\u1ef1c gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<p>N\u1ebfu doanh nghi\u1ec7p KH\u00d4NG \u00e1p d\u1ee5ng theo m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec PH\u1ea2I l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/p>\n<p>Tr\u00ean \u0111\u00e2y, Centax\u00a0v\u1eeba chia s\u1ebb cho c\u00e1c b\u1ea1n nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\"><strong>giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec<\/strong><\/a>? Nh\u1eefng giao d\u1ecbch n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft? Nh\u1eefng b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? V\u00e0 nh\u1eefng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ea7n l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p v\u1ec1 chuy\u1ec3n gi\u00e1. C\u1ea3m \u01a1n c\u00e1c b\u1ea1n \u0111\u00e3 theo d\u00f5i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Theo Kho\u1ea3n 3, \u0110i\u1ec1u 4, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP th\u00ec Giao d\u1ecbch li\u00ean k\u1ebft (GDLK) \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a: Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3\u00a0quan h\u1ec7 li\u00ean k\u1ebft\u00a0trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m: Mua, b\u00e1n,..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4587],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31847"}],"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=31847"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31847\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31847"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}