{"id":4513,"date":"2015-07-27T03:14:01","date_gmt":"2015-07-27T03:14:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4513"},"modified":"2016-05-09T07:58:42","modified_gmt":"2016-05-09T07:58:42","slug":"cach-xu-ly-khi-dieu-chinh-giam-doanh-thu-do-quyet-toan-cong-trinh-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4513","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu do quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng"},"content":{"rendered":"

C\"C\u00e1ch\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u01b0\u1eddng c\u00f3 th\u1eddi gian x\u00e2y d\u1ef1ng d\u00e0i ng\u00e0y n\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao. Nh\u01b0ng khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. V\u1eady doanh thu \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o? \u0110\u1ec3 gi\u00fap cho c\u00e1c nh\u00e0 th\u1ea7u v\u00e0 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh,\u00a0K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb nghi\u1ec7p v\u1ee5 n\u00e0y c\u00f9ng c\u00e1c b\u1ea1n.<\/span><\/p>\n

\u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5\u00a0h\u01a1n qui \u0111\u1ecbnh lu\u1eadt k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh th\u1ef1c t\u1ebf,h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Centax, c\u00e1c b\u1ea1n tham gia kho\u00e1 h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o>>>T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/em><\/span><\/p>\n

\u00a01.\u00a0<\/strong>Theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf.<\/strong><\/span><\/h2>\n

1.1. H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/span><\/strong><\/span><\/h3>\n

Theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.10 quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c2.10. C\u01a1 s\u1edf x\u00e2y d\u1ef1ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t m\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i, vi\u1ec7c thanh to\u00e1n ti\u1ec1n th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp b\u00e0n giao. H\u00f3a \u0111\u01a1n GTGT ph\u1ea3i ghi r\u00f5 doanh thu ch\u01b0a c\u00f3 thu\u1ebf v\u00e0 thu\u1ebf GTGT.\u00a0 Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u01b0ng khi duy\u1ec7t quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh XDCB c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ph\u1ea3i thanh to\u00e1n. \u201c<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty x\u00e2y l\u1eafp \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng b\u00e0n giao, nh\u01b0ng khi duy\u1ec7t \u00a0quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh c\u00f3\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec c\u00f4ng ty x\u00e2y l\u1eafp ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu<\/span><\/p>\n

Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> t\u1ea1i\u00a0\u0111i\u1ec1u 20, kho\u1ea3n 3 quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng ho\u00e1\u00a0\u0111\u01a1n\u00a0\u0111\u00e3 l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 tho\u1ea3 thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Ho\u00e1 \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u00e1m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u00e1 \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).\u00a0\u201c<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb \u0111i k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh g\u1ed3m:<\/strong><\/span><\/p>\n

– Ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c Bi\u00ean b\u1ea3n th\u00f4ng qua gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh c\u1ee7a c\u00e1c ban ng\u00e0nh.<\/span><\/p>\n

– Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb thi c\u00f4ng.<\/span><\/p>\n

– X\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb thi c\u00f4ng.<\/span><\/p>\n

1.2. K\u00ea khai thu\u1ebf<\/span><\/strong><\/span><\/h3>\n

Theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC t\u1ea1i\u00a0\u0111i\u1ec1u 20, kho\u1ea3n 3 quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng ho\u00e1\u00a0\u0111\u01a1n\u00a0\u0111\u00e3 l\u1eadp m\u00e0 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh th\u00ec\u201d C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, c\u00e1c b\u00ean c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 k\u00ea khai gi\u1ea3m doanh thu v\u00e0 gi\u1ea3m thu\u1ebf GTGT v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thi c\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 v\u1ed1n x\u00e2y l\u1eafp, n\u1ebfu gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh c\u00f3 li\u00ean quan t\u1edbi lo\u1ea1i b\u1ecf nh\u1eefng h\u1ea1ng m\u1ee5c thi c\u00f4ng<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

2.1 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thi c\u00f4ng<\/strong><\/span><\/h3>\n

2.1.1. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f9ng n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n\u00a0h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 511
\nN\u1ee3 TK 3331
\nC\u00f3 TK 131, 111, 112<\/span><\/p>\n

2.1.2. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0v\u00e0o n\u0103m sau k\u1ef3 quy\u1ebft to\u00e1n<\/strong><\/span><\/p>\n

– N\u1ebfu doanh thu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf, ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed<\/strong><\/span><\/p>\n

– K\u1ebf to\u00e1n\u00a0\u0111\u01a1n v\u1ecb thi c\u00f4ng c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0o n\u0103m hi\u1ec7n t\u1ea1i. \u00a0Khi \u0111\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/p>\n

N\u1ee3 TK 511
\nN\u1ee3 TK 3331
\nC\u00f3 TK 131, 111, 112<\/span><\/p>\n

– N\u1ebfu doanh thu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc.<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29, t\u1ea1i \u0110o\u1ea1n 23 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c23. Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh ngay sau th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n ra sai s\u00f3t b\u1eb1ng c\u00e1ch:<\/em><\/span><\/p>\n

(a) \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh; ho\u1eb7c<\/em><\/span><\/p>\n

(b) \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh, n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 tr\u01b0\u1edbc k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec sai s\u00f3t n\u00e0y l\u00e0 sai s\u00f3t tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. \u0110i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec c\u1ee7a nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 sai s\u00f3t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung\u00a0Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m c\u00f3 doanh thu chi ph\u00ed b\u1ecb\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/p>\n

2.2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0<\/strong><\/span><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ed3ng th\u1eddi t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n

N\u1ee3 TK 331 : Gi\u00e1 tr\u1ecb thanh to\u00e1n gi\u1ea3m
\nC\u00f3 TK 241: Gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 do quy\u1ebft to\u00e1n gi\u1ea3m
\nC\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1ea3m<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau: Nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n

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

C\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u01b0\u1eddng c\u00f3 th\u1eddi gian x\u00e2y d\u1ef1ng d\u00e0i ng\u00e0y n\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao. Nh\u01b0ng khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. V\u1eady..<\/p>\n","protected":false},"author":7,"featured_media":6709,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[525],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4513"}],"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=4513"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4513\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6709"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4513"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}