{"id":7717,"date":"2015-08-10T13:28:26","date_gmt":"2015-08-10T13:28:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7717"},"modified":"2015-08-11T07:59:24","modified_gmt":"2015-08-11T07:59:24","slug":"nhung-khoan-nop-thue-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7717","title":{"rendered":"Nh\u1eefng kho\u1ea3n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"
\"Nh\u1eefng<\/a><\/div>\n
C\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ed9p thay nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay c\u00e1 nh\u00e2n, thu\u1ebf GTGT k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp… c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng? K\u1ebf to\u00e1n Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft :\u00a0Nh\u1eefng kho\u1ea3n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/div>\n
\n

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

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.37 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c2.37.Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean nh\u1eefng kho\u1ea3n thu\u1ebf kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n

*\u00a0Kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/span><\/p>\n

– Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf do doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb tr\u00ean thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 n\u1ed9p v\u00e0o NSNN.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf TNCN th\u00ec thu\u1ebf TNCN do doanh nghi\u1ec7p cam k\u1ebft n\u1ed9p thay c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb\u00a0l\u00e0 kho\u1ea3n chi ph\u00ed v\u1ec1 lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

* Kho\u1ea3n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/strong><\/span><\/p>\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p n\u1ed9p h\u1ed9 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 n\u1ed9i dung: doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf nh\u00e0 th\u1ea7u).<\/span><\/p>\n

*Thu\u1ebf GTGT k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/p>\n

Thu\u1ebf GTGT k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/p>\n

* C\u00e1c kho\u1ea3n n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed:<\/strong><\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a TSC\u0110 l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT (nguy\u00ean gi\u00e1 tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng)<\/span><\/p>\n

* C\u00e1c kho\u1ea3n thu\u1ebf c\u1ee7a nh\u1eefng chi ph\u00ed kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/p>\n

– Nh\u1eefng kho\u1ea3n thu\u1ebf c\u1ee7a nh\u1eefng chi ph\u00ed b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t\u00a0\u0111\u1ecbnh m\u1ee9c\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb (\u00a0\u0110i\u1ec1u 6, kho\u1ea3n 2,\u00a0\u0111i\u1ec3m 2.21 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC)<\/span><\/p>\n

– Nh\u1eefng kho\u1ea3n thu\u1ebf c\u1ee7a nh\u1eefng ho\u00e1\u00a0\u0111\u01a1n t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean kh\u00f4ng thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/p>\n

– Nh\u1eefng kho\u1ea3n thu\u1ebf c\u1ee7a nh\u1eefng chi ph\u00ed nguy\u00ean nhi\u00ean, v\u1eadt li\u1ec7u v\u01b0\u1ee3t\u00a0\u0111\u1ecbnh m\u1ee9c b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n

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

2.1 Doanh nghi\u1ec7p n\u1ed9p h\u1ed9 thu\u1ebf TNCN thay c\u00e1 nh\u00e2n, thu\u1ebf TNDN thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/strong><\/span><\/h3>\n

– Thu\u1ebf TNCN n\u1ed9p thay c\u00e1 nh\u00e2n:<\/em><\/span><\/p>\n

+ Khi tr\u00edch thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/p>\n

N\u1ee3 TK 334<\/span><\/p>\n

C\u00f3 TK 3335<\/span><\/p>\n

+ Khi n\u1ed9p thu\u1ebf TNCN:<\/span><\/p>\n

N\u1ee3 TK 3335<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

– Thu\u1ebf TNDN n\u1ed9p h\u1ed9 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

+ Khi gi\u1eef l\u1ea1i ti\u1ec1n thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n

N\u1ee3 TK 331<\/span><\/p>\n

C\u00f3 TK 3338<\/span><\/p>\n

+ Khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u:<\/span><\/p>\n

N\u1ee3 TK 3338<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

2.2 Doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf TNCN cho c\u00e1 nh\u00e2n, thu\u1ebf TNDN thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h3>\n

– N\u1ebfu doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng cho c\u00e1 nh\u00e2n ch\u01b0a v\u00e0o g\u1ed3m thu\u1ebf TNCN:<\/em><\/span><\/p>\n

+ Khi tr\u00edch thu\u1ebf TNCN ph\u1ea3i n\u1ed9p:<\/span><\/p>\n

N\u1ee3 TK 642<\/span><\/p>\n

C\u00f3 TK 3335<\/span><\/p>\n

+ Khi n\u1ed9p thu\u1ebf cho NSNN:<\/span><\/p>\n

N\u1ee3 TK 3335<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

– Doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

+ Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n

N\u1ee3 TK 642<\/span><\/p>\n

C\u00f3 TK 3338<\/span><\/p>\n

+ Khi n\u1ed9p thu\u1ebf cho NSNN:<\/span><\/p>\n

N\u1ee3 TK 3338<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n thu\u1ebf c\u1ee7a nh\u1eefng chi ph\u00ed kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb:<\/em><\/span><\/p>\n

+ Khi k\u1ebft chuy\u1ec3n nh\u1eefng kho\u1ea3n thu\u1ebf c\u1ee7a nh\u1eefng ho\u00e1\u00a0\u0111\u01a1n kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do kh\u00f4ng thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/p>\n

N\u1ee3 TK 632, 152, 156…<\/span><\/p>\n

C\u00f3 TK 133<\/span><\/p>\n

+ Khi k\u1ebft chuy\u1ec3n nh\u1eefng kho\u1ea3n thu\u1ebf c\u1ee7a nh\u1eefng chi ph\u00ed v\u01b0\u1ee3t\u00a0\u0111\u1ecbnh m\u1ee9c<\/span><\/p>\n

N\u1ee3 TK 632<\/span><\/p>\n

C\u00f3 TK 133<\/span><\/p>\n

2.3 Thu\u1ebf GTGT k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/h3>\n

Thu\u1ebf GTGT k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb doanh thu, h\u1ea1ch to\u00e1n b\u00ean n\u1ee3 TK 511. Khi l\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, s\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c ghi tr\u00ean ch\u1ec9 ti\u00eau gi\u1ea3m tr\u1eeb doanh thu tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n<\/span><\/p>\n

Cu\u1ed1i k\u1ef3, khi t\u00ednh thu\u1ebf, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 511<\/span><\/p>\n

C\u00f3 TK 3331<\/span><\/p>\n

Cu\u1ed1i k\u1ef3 sau khi \u0111\u1ed1i tr\u1eeb b\u00ean n\u1ee3 v\u00e0 b\u00ean c\u00f3 TK 511,<\/span><\/p>\n

L\u01b0u\u00a0\u00fd<\/strong> : <\/span><\/p>\n

Nh\u1eefng kho\u1ea3n thu\u1ebf b\u1ecb lo\u1ea1i do nh\u1eefng l\u00fd do tr\u00ean, kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ed9p thay nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p thay c\u00e1 nh\u00e2n, thu\u1ebf GTGT k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp… c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi..<\/p>\n","protected":false},"author":7,"featured_media":7950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[931],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7717"}],"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=7717"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7950"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7717"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}