{"id":4306,"date":"2015-07-25T10:36:46","date_gmt":"2015-07-25T10:36:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4306"},"modified":"2015-07-25T14:42:27","modified_gmt":"2015-07-25T14:42:27","slug":"cach-hach-toan-quy-phat-trien-khoa-hoc-va-cong-nghe-tk-356","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4306","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 – TK 356"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi TK 356 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc.<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (PTKH&CN) c\u1ee7a doanh nghi\u1ec7p. Qu\u1ef9 PTKH&CN c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam.<\/span>
\nb) Qu\u1ef9 PTKH&CN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 PTKH&CN c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng Qu\u1ef9 PTKH&CN \u0111\u1ec3 t\u00e0i tr\u1ee3 cho vi\u1ec7c nghi\u00ean c\u1ee9u, s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c khi b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed theo nguy\u00ean t\u1eafc:<\/span>
\n– Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c ghi t\u0103ng Qu\u1ef9 PTKH&CN; <\/span>
\n– Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u1ea5p h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c ghi gi\u1ea3m Qu\u1ef9 PTKH&CN. <\/span>
\nd) \u0110\u1ecbnh k\u1ef3, doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o v\u1ec1 m\u1ee9c tr\u00edch, s\u1eed d\u1ee5ng, quy\u1ebft to\u00e1n Qu\u1ef9 PTKH&CN v\u00e0 n\u1ed9p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 356 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– C\u00e1c kho\u1ea3n chi ti\u00eau t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span>
\n– Gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) khi t\u00ednh hao m\u00f2n TSC\u0110; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd; chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span>
\n– Gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 chuy\u1ec3n sang ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\nB\u00ean C\u00f3:<\/span>
\n– Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span>
\n– S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nT\u00e0i kho\u1ea3n 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span>
\n– T\u00e0i kho\u1ea3n 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp, chi ti\u00eau qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span>
\n– T\u00e0i kho\u1ea3n 3562 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110).<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

a) Trong n\u0103m khi tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span>
\nb) Khi chi ti\u00eau Qu\u1ef9 PTKH&CN ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch ng<\/span>hi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 356 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331…<\/span>
\nc) Khi s\u1eed d\u1ee5ng Qu\u1ef9 PTKH&CN \u0111\u1ec3 trang tr\u1ea3i cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed s\u1ea3n ph\u1ea9m:<\/span>
\n– K\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 331…<\/span>
\n– Khi b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span>
\nN\u1ee3 TK 111, 112, 131<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3)<\/span>
\n– Ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m Qu\u1ef9, ghi:<\/span>
\n+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi t\u0103ng Qu\u1ef9 PTKH&CN, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 356 – Qu\u1ef9 Ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span>
\n+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nh\u1ecf h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi ng\u01b0\u1ee3c l\u1ea1i b\u00fat to\u00e1n tr\u00ean.<\/span>
\nd) Khi \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7:<\/span>
\n– Khi \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 211, 213 (nguy\u00ean gi\u00e1)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331…<\/span>
\n\u0110\u1ed3ng th\u1eddi, ghi:<\/span>
\nN\u1ee3 TK 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh hao m\u00f2n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, ghi:<\/span>
\nN\u1ee3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span>
\n– Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7:
\n<\/span>+ Ghi gi\u1ea3m TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n:<\/span>
\nN\u1ee3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213.<\/span><\/p>\n

+ Ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

+ Ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span>
\nN\u1ee3 TK 3561 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

– Khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7, chuy\u1ec3n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 sang ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi:<\/span>
\nN\u1ee3 TK 3562 – Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ch\u01b0a kh\u1ea5u hao h\u1ebft)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m TSC\u0110 chuy\u1ec3n sang ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh, hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

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

Theo \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi TK 356 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc. 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n..<\/p>\n","protected":false},"author":7,"featured_media":4424,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[489],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4306"}],"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=4306"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4306\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4424"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4306"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}