{"id":4347,"date":"2015-07-25T11:09:49","date_gmt":"2015-07-25T11:09:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4347"},"modified":"2015-07-25T14:54:18","modified_gmt":"2015-07-25T14:54:18","slug":"cach-hach-toan-khoan-dau-tu-vao-cong-ty-lien-doanh-lien-ket-tk-222","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4347","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft – TK 222"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft – TK 222\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 42\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft; t\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 li\u00ean doanh, li\u00ean k\u1ebft; c\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n.<\/span><\/p>\n

– C\u00f4ng ty li\u00ean doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng, l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty li\u00ean doanh ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty li\u00ean doanh theo th\u1ecfa thu\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh.<\/span><\/p>\n

– Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1eeb 20% \u0111\u1ebfn d\u01b0\u1edbi 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.<\/span><\/p>\n

b) K\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

c) Khi nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u00ec ph\u1ea3i ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh; Khi kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 th\u00ec ph\u1ea3i ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/p>\n

d) C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 ph\u00e1t sinh.<\/span><\/p>\n

\u0111) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, thu h\u1ed3i v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/span><\/p>\n

e) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o t\u1eebng c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, t\u1eebng l\u1ea7n \u0111\u1ea7u t\u01b0, t\u1eebng l\u1ea7n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3<\/strong>: S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3<\/strong>: S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft gi\u1ea3m do \u0111\u00e3 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, thu h\u1ed3i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft hi\u1ec7n c\u00f2n cu\u1ed1i k\u1ef3.<\/span><\/strong><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n

3.1. Khi g\u00f3p v\u1ed1n li\u00ean doanh b\u1eb1ng ti\u1ec1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.2. C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (chi ph\u00ed th\u00f4ng tin, m\u00f4i gi\u1edbi, giao d\u1ecbch trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0), ghi:<\/span>
\nN\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.3. Tr\u01b0\u1eddng h\u1ee3p b\u00ean tham gia li\u00ean doanh g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng h\u00e0ng t\u1ed3n kho ho\u1eb7c TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 (\u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (\u0111\u1ed1i v\u1edbi TSC\u0110) v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c; C\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft khi nh\u1eadn t\u00e0i s\u1ea3n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c theo gi\u00e1 tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng t\u00e0i s\u1ea3n v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft <\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213, 217 (g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed kh\u00e1c, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213, 217 (g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho).<\/span><\/p>\n

3.4. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/span><\/p>\n

T\u1ea1i ng\u00e0y mua, nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft bao g\u1ed3m: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft c\u1ed9ng (+) C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n, ho\u1eb7c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 121,…<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu:<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p <\/span>l\u00fd l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd nh\u1ecf <\/span>h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1).<\/span><\/p>\n

+ Chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span>
\n N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng TSC\u0110, khi \u0111\u01b0a TSC\u0110 \u0111em trao \u0111\u1ed5i, k\u1ebf to\u00e1n ghi gi\u1ea3m TSC\u0110:<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi t\u0103ng thu nh\u1eadp kh\u00e1c v\u00e0 t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh do trao \u0111\u1ed5i TSC\u0110:<\/span>
\nN\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156,…<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 ghi t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33311).<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh \u0111\u01b0\u1ee3c b\u00ean mua thanh to\u00e1n b\u1eb1ng vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n N\u1ee3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (ph\u1ea7n chi\u1ebft kh\u1ea5u)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu (ph\u1ea7n ph\u1ee5 tr\u1ed9i).<\/span><\/p>\n

+ C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft nh\u01b0 chi ph\u00ed t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, th\u1ea9m \u0111\u1ecbnh gi\u00e1…, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

3.5. C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 nh\u01b0 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 g\u00f3p v\u1ed1n, c\u00e1c chi ph\u00ed kh\u00e1c, ghi: <\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n N\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, 152,\u2026<\/span><\/p>\n

3.6. K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia:<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n t\u1eeb c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (b\u1eb1ng ti\u1ec1n) \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 112, 138<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

3.7. K\u1ebf to\u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131, 152, 153, 156, 211, 213,…<\/span>
\nN\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (n\u1ebfu kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i).<\/span><\/p>\n

3.8. Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh <\/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, 331…<\/span><\/p>\n

3.9. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 th\u00eam \u0111\u1ec3 c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft tr\u1edf th\u00e0nh c\u00f4ng ty con v\u00e0 n\u1eafm gi\u1eef quy\u1ec1n ki\u1ec3m so\u00e1t, ghi:<\/span>
\nN\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112\u2026<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

3.10. K\u1ebf to\u00e1n kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do Nh\u00e0 n\u01b0\u1edbc giao:<\/span><\/p>\n

– Khi doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh v\u1edbi c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, m\u1eb7t bi\u1ec3n, th\u00ec sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t v\u00e0 l\u00e0m xong th\u1ee7 t\u1ee5c giao cho li\u00ean doanh, ghi:<\/span>
\n N\u1ee3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (chi ti\u1ebft v\u1ed1n Nh\u00e0 n\u01b0\u1edbc).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 tham gia li\u00ean doanh, khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

+ Khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 tr\u1ea3 l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho Nh\u00e0 n\u01b0\u1edbc, ghi: <\/span>
\n N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 222 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh.<\/span><\/p>\n

+ N\u1ebfu b\u00ean \u0111\u1ed1i t\u00e1c thanh to\u00e1n cho b\u00ean Vi\u1ec7t Nam t\u00e0i s\u1ea3n ngo\u00e0i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f4ng ty li\u00ean doanh chuy\u1ec3n sang thu\u00ea \u0111\u1ea5t), ghi:<\/span>
\nN\u1ee3 TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i trong c\u00f4ng ty li\u00ean doanh v\u00e0 tr\u1ea3 l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 chuy\u1ec3n sang h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t. C\u00f4ng ty li\u00ean doanh ph\u1ea3i ghi gi\u1ea3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ghi gi\u1ea3m ngu\u1ed3n v\u1ed1n kinh doanh t\u01b0\u01a1ng \u1ee9ng v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Vi\u1ec7c gi\u1eef nguy\u00ean ho\u1eb7c ghi t\u0103ng v\u1ed1n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u1ea7u t\u01b0 ti\u1ebfp theo c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. Ti\u1ec1n thu\u00ea \u0111\u1ea5t do c\u01a1 s\u1edf n\u00e0y thanh to\u00e1n kh\u00f4ng t\u00ednh v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu m\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo c\u00e1c k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

3.11. K\u1ebf to\u00e1n giao d\u1ecbch mua, b\u00e1n gi\u1eefa b\u00ean tham gia li\u00ean doanh v\u00e0 c\u00f4ng ty li\u00ean doanh: K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nh\u01b0 giao d\u1ecbch \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng th\u00f4ng th\u01b0\u1eddng (tr\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n\u00a0\u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft – TK 222\u00a0 Theo \u0110i\u1ec1u 42\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n..<\/p>\n","protected":false},"author":7,"featured_media":4438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[501,502],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4347"}],"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=4347"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4347\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4438"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4347"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}