{"id":3970,"date":"2015-07-25T07:32:44","date_gmt":"2015-07-25T07:32:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3970"},"modified":"2015-07-25T08:34:46","modified_gmt":"2015-07-25T08:34:46","slug":"cach-hach-toan-thue-tieu-thu-dac-biet-tk-3332","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3970","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t – TK 3332"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>h\u01b0\u1edbng d\u1eabn vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n.<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n n\u00e0y s\u1eed d\u1ee5ng cho ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng \u00e1p d\u1ee5ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c. <\/span>
\n– C\u00e1c doanh nghi\u1ec7p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ghi nh\u1eadn doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf TT\u0110B. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u01b0ng \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d c\u1ee7a B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span>
\n– C\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u ho\u1eb7c mua n\u1ed9i \u0111\u1ecba h\u00e0ng ho\u00e1, TSC\u0110 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kho. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u1ed9 nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a, v\u00ed d\u1ee5 giao d\u1ecbch t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t h\u1ed9 b\u00ean th\u1ee9 ba th\u00ec s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span>
\n– K\u1ebf to\u00e1n s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span>
\n+ Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3 b\u00e1n) ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i do vay, m\u01b0\u1ee3n\u2026);<\/span>
\n+ Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u TSC\u0110, n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m chi ph\u00ed kh\u00e1c (n\u1ebfu b\u00e1n TSC\u0110) ho\u1eb7c gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i);<\/span>
\n+ Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, TSC\u0110 nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, khi \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span>
\n+ Thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf ti\u00eau \u0111\u1eb7c bi\u1ec7t<\/span><\/strong><\/span>
\na) K\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5:<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. \u0110\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu, ghi:<\/span>
\nN\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\nC\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

b) Khi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 152, 156, 211, 611,…<\/span>
\nC\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, v\u00ed d\u1ee5 nh\u01b0 h\u00e0ng qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ngay t\u1ea1i kho ngo\u1ea1i quan, khi n\u1ed9p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c <\/span>
\nC\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

c) Khi n\u1ed9p ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span>
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

d) K\u1ebf to\u00e1n ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a, ghi: <\/span>
\nN\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span>
\nC\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3 b\u00e1n)<\/span>
\nC\u00f3 c\u00e1c TK 152, 153, 156 (n\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

– Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span>
\nC\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110)<\/span>
\nC\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu b\u00e1n TSC\u0110).<\/span><\/p>\n

– Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span>
\nC\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, TSC\u0110, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n: Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf \u1edf kh\u00e2u b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n, ghi:<\/span>
\nN\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span>
\nC\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 641, 642 <\/span>
\nC\u00f3 c\u00e1c TK 154, 155 <\/span>
\nC\u00f3 TK 3332 – Thu\u1ebf TT\u0110B.<\/span><\/p>\n

g) 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 TT\u0110B t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 152, 156, 211, 611,…<\/span>
\nC\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/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 ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ghi:<\/span>
\nN\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span>
\nC\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span>
\nC\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf TT\u0110B cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span>
\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 th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf TT\u0110B).<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 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>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span>
\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)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

<\/h2>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n. 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n – T\u00e0i kho\u1ea3n n\u00e0y s\u1eed d\u1ee5ng cho ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong giao d\u1ecbch..<\/p>\n","protected":false},"author":7,"featured_media":4130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[423],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3970"}],"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=3970"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3970\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4130"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3970"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}