{"id":3947,"date":"2015-07-25T07:12:58","date_gmt":"2015-07-25T07:12:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3947"},"modified":"2016-12-23T04:26:01","modified_gmt":"2016-12-23T04:26:01","slug":"cach-hach-toan-thue-gia-tri-gia-tang-phai-nop-tk-3331","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3947","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p – TK 3331"},"content":{"rendered":"

\"C\u00e1ch<\/span><\/h2>\n

Theo \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn ph\u1ea7n h\u1ea1ch to\u00e1n thu\u1ebf v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc. K\u1ebf to\u00e1n xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/p>\n

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

– S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1.<\/span><\/p>\n

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

– S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:\u00a0 S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t, TK 333 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) c\u1ee7a TK 333 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c cho tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7<\/span><\/strong> y\u1ebfu<\/span><\/strong><\/span><\/p>\n

2.1. Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (3331)<\/strong><\/span><\/p>\n

2.1.1. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra (TK 33311)<\/strong><\/span><\/p>\n

a) K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong><\/span><\/p>\n

Khi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu, thu nh\u1eadp theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)
\nC\u00f3 c\u00e1c TK 511, 515, 711 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)
\nC\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

b) K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/p>\n

K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong 2 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 sau:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p 1: T\u00e1ch ri\u00eang ngay s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p khi xu\u1ea5t h\u00f3a \u0111\u01a1n, th\u1ef1c hi\u1ec7n nh\u01b0 \u0111i\u1ec3m a n\u00eau tr\u00ean;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p 2: Ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, \u0111\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 511, 515, 711
\nC\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

c) Khi n\u1ed9p thu\u1ebf GTGT v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi<\/strong>:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

2.1.2. K\u1ebf to\u00e1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (TK 33312)<\/strong><\/span><\/p>\n

a) Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadp kh\u1ea9u (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u), ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 211, 611,…
\nC\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3333)
\nC\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

b) Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1,TSC\u0110 nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 211, 611,…
\nC\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

c) Khi th\u1ef1c n\u1ed9p thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312)
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:\u00a0\u00a0\u00a0<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb
\nC\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312)
\nC\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)
\nC\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)
\nC\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y \u00a0th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)
\nN\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

2.1.3. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)
\nC\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean TK 133. \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed c\u00f3 li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0 c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n)
\nN\u1ee3 c\u00e1c TK 641, 642 (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed QLDN)
\nC\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

2.1.4. K\u1ebf to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 33311 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p)
\nN\u1ee3 c\u00e1c TK 111, 112 – N\u1ebfu s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i b\u1eb1ng ti\u1ec1n
\nC\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

2.1.5. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo lu\u1eadt \u0111\u1ecbnh do thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u ra, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112
\nC\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn ph\u1ea7n h\u1ea1ch to\u00e1n thu\u1ebf v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc. K\u1ebf to\u00e1n xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n 1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc B\u00ean N\u1ee3: – S\u1ed1 thu\u1ebf GTGT \u0111\u00e3..<\/p>\n","protected":false},"author":7,"featured_media":4116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[418],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3947"}],"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=3947"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3947\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4116"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3947"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}