{"id":32679,"date":"2024-07-23T15:17:12","date_gmt":"2024-07-23T08:17:12","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32679"},"modified":"2025-12-13T11:14:53","modified_gmt":"2025-12-13T04:14:53","slug":"tu-dong-phan-bo-thue-gtgt-dau-vao-cho-hoat-dong-chiu-thue-va-khong-chiu-thue-tren-to-khai-01-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tu-dong-phan-bo-thue-gtgt-dau-vao-cho-hoat-dong-chiu-thue-va-khong-chiu-thue-tren-to-khai-01-gtgt\/","title":{"rendered":"T\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai 01\/GTGT"},"content":{"rendered":"<p><iframe src=\"\/\/www.youtube.com\/embed\/zOE6pYduags\" width=\"560\" height=\"314\"><\/iframe><\/p>\n<p><em>Anh ch\u1ecb c\u00f3 th\u1ec3 t\u1ea3i video <strong><a href=\"https:\/\/www.youtube.com\/watch?v=zOE6pYduags\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> C\u1ea3i ti\u1ebfn t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 01\/GTGT nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u k\u00ea khai th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t cho \u0111\u01a1n v\u1ecb kinh doanh \u0111a l\u0129nh v\u1ef1c.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>T\u00e1ch ri\u00eang ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng chung cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c ph\u00e2n b\u1ed5 VAT \u0111\u1ea7u v\u00e0o tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, c\u00e1n b\u1ed9 thu\u1ebf, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><b>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R59<\/b>: Ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i t\u1ef1 t\u00ednh to\u00e1n th\u1ee7 c\u00f4ng \u0111\u1ec3 t\u00e1ch ri\u00eang ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb g\u00e2y m\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 d\u1ec5 b\u1ecb nh\u1ea7m l\u1eabn.<\/li>\n<li><b>T\u1eeb phi\u00ean b\u1ea3n R59<\/b>: Ph\u1ea7n m\u1ec1m b\u1ed5 sung ch\u1ee9c n\u0103ng <b>Ph\u00e2n b\u1ed5 VAT \u0111\u1ea7u v\u00e0o<\/b> tr\u00ean B\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a t\u1edd khai thu\u1ebf 01\/GTGT. Theo \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 t\u1ef7 l\u1ec7 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>3.1. Ph\u00e2n b\u1ed5 VAT \u0111\u1ed1i v\u1edbi k\u1ef3 k\u00ea khai h\u00e0ng th\u00e1ng\/h\u00e0ng qu\u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n\u0110\u1ed1i v\u1edbi c\u00e1c t\u1edd khai c\u00f3 k\u00e8m b\u1ea3ng k\u00ea mua v\u00e0o thu\u1ed9c k\u1ef3 k\u00ea khai t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 11 (n\u1ebfu k\u00ea khai theo th\u00e1ng) ho\u1eb7c t\u1eeb qu\u00fd 1 \u0111\u1ebfn qu\u00fd 3 (n\u1ebfu k\u00ea khai theo qu\u00fd), ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 VAT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u00ean B\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a t\u1edd khai thu\u1ebf 01\/GTGT, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <b>Ph\u00e2n b\u1ed5 VAT \u0111\u1ea7u v\u00e0o<\/b> :<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/a...png\" alt=\"\" width=\"1268\" height=\"931\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ea3i l\u00ean giao di\u1ec7n <b>Ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung cho SXKD ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b> c\u1ee7a k\u1ef3 k\u00ea khai.<\/li>\n<\/ul>\n<p><em><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5<\/b><\/em><\/p>\n<ul>\n<li>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u doanh thu ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf trong k\u1ef3 v\u00e0 t\u00ednh to\u00e1n t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf GTGT.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/a.-1.png\" alt=\"\" width=\"1367\" height=\"770\" \/><\/li>\n<li>Tr\u01b0\u1edbc khi chuy\u1ec3n sang b\u01b0\u1edbc 2. Ch\u1ecdn h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e2n b\u1ed5, k\u1ebf to\u00e1n c\u1ea7n l\u1ef1a ch\u1ecdn ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n d\u00f9ng chung c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3:<br \/>\n<b>&#8211; Theo t\u1eebng m\u1eb7t h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n:<\/b> S\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n ph\u1ea3i r\u00e0 so\u00e1t t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem m\u1eb7t h\u00e0ng \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng SXKD ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf hay kh\u00f4ng.<br \/>\n<b>&#8211; Theo t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n:<\/b> S\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p khi l\u1eadp ch\u1ee9ng t\u1eeb cho h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n \u0111\u00e3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng SXKD ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o<\/li>\n<\/ul>\n<p><em><b>B\u01b0\u1edbc 2: Ch\u1ecdn h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e2n b\u1ed5<\/b><\/em><\/p>\n<p><b>TH1: Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e2n b\u1ed5 l\u00e0 &#8220;Theo t\u1eebng m\u1eb7t h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n&#8221;<\/b><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean danh s\u00e1ch c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o trong k\u1ef3, chi ti\u1ebft theo t\u1eebng d\u00f2ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng x\u00e1c \u0111\u1ecbnh xem d\u00f2ng m\u1eb7t h\u00e0ng n\u00e0o l\u00e0 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng SXKD ch\u1ecbu thu\u1ebf &amp; kh\u00f4ng ch\u1ecbu thu\u1ebf trong k\u1ef3 th\u00ec t\u00edch ch\u1ecdn \u0111\u1ec3 h\u1ec7 th\u1ed1ng th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Sau \u0111\u00f3 nh\u1ea5n <b>Ph\u00e2n b\u1ed5<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/a.png\" alt=\"\" width=\"1228\" height=\"694\" \/><br \/>\n<b>TH2: Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e2n b\u1ed5 l\u00e0 &#8220;Theo t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n&#8221;<\/b><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean danh s\u00e1ch c\u00e1c d\u00f2ng h\u00f3a \u0111\u01a1n chi ti\u1ebft theo t\u1eebng t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n.<\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn c\u00e1c d\u00f2ng h\u00f3a \u0111\u01a1n d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng SXKD ch\u1ecbu thu\u1ebf &amp; kh\u00f4ng ch\u1ecbu thu\u1ebf c\u1ea7n ph\u00e2n b\u1ed5 thu\u1ebf GTGT. Sau \u0111\u00f3 nh\u1ea5n <b>Ph\u00e2n b\u1ed5<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/T2.png\" alt=\"\" width=\"1490\" height=\"916\" \/><br \/>\n<em><b><br \/>\nB\u01b0\u1edbc 3: K\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5<\/b><\/em><\/p>\n<p>T\u1ea1i b\u01b0\u1edbc 3, ch\u01b0\u01a1ng tr\u00ecnh chia l\u00e0m 2 ph\u1ea7n:<\/p>\n<p><b>Ph\u1ea7n 1: K\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 GTGT<\/b><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u1ee7a c\u00e1c d\u00f2ng \u0111\u01b0\u1ee3c ch\u1ecdn \u1edf b\u01b0\u1edbc 2 l\u00ean ch\u1ec9 ti\u00eau <b>Thu\u1ebf GTGT c\u1ea7n ph\u00e2n b\u1ed5.<\/b><\/li>\n<li>D\u1ef1a tr\u00ean <b>T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf GTGT<\/b> \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf b\u01b0\u1edbc 1, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u00ednh ra s\u1ed1 ti\u1ec1n <b>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b> v\u00e0 <b>Thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/b.png\" alt=\"\" width=\"1230\" height=\"689\" \/><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n <b>Xem chi ti\u1ebft k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5<\/b> \u0111\u1ec3 xem s\u1ed1 li\u1ec7u ph\u00e2n b\u1ed5 c\u1ee5 th\u1ec3 cho t\u1eebng d\u00f2ng h\u00f3a \u0111\u01a1n \u0111\u00e3 t\u00edch ch\u1ecdn \u1edf b\u01b0\u1edbc 2.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/k.png\" alt=\"\" width=\"1503\" height=\"696\" \/><br \/>\n<b><br \/>\nPh\u1ea7n 2: X\u1eed l\u00fd k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 thu\u1ebf GTGT<\/b><\/p>\n<ul>\n<li>C\u1eadp nh\u1eadt ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o b\u1ea3ng k\u00ea mua v\u00e0o.<\/li>\n<li>Nh\u1ea5n <b>Th\u1ef1c hi\u1ec7n.<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/07\/d.png\" alt=\"\" width=\"1235\" height=\"693\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>3.2. Ph\u00e2n b\u1ed5 VAT \u0111\u1ed1i v\u1edbi k\u1ef3 k\u00ea khai th\u00e1ng cu\u1ed1i\/qu\u00fd cu\u1ed1i trong n\u0103m (\u0110ang ph\u00e1t tri\u1ec3n)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>(T\u00ednh n\u0103ng \u0111ang ph\u00e1t tri\u1ec3n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Anh ch\u1ecb c\u00f3 th\u1ec3 t\u1ea3i video t\u1ea1i \u0111\u00e2y.<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3541],"ht-kb-tag":[],"class_list":["post-32679","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r59-phat-hanh-ngay-30-08-2024"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=32679"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32679\/revisions"}],"predecessor-version":[{"id":53067,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32679\/revisions\/53067"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32679"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32679"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}