{"id":81489,"date":"2026-09-10T11:55:48","date_gmt":"2026-09-10T04:55:48","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=81489"},"modified":"2026-09-10T11:55:48","modified_gmt":"2026-09-10T04:55:48","slug":"mot-so-cau-hoi-ve-hoa-don-may-tinh-tien-nghi-dinh-254-2026-nd-cp","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/mot-so-cau-hoi-ve-hoa-don-may-tinh-tien-nghi-dinh-254-2026-nd-cp\/","title":{"rendered":"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi v\u1ec1 h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP,<\/p>\n

N\u1ed9i dung t\u1ed5ng quan g\u1ed3m:<\/strong><\/p>\n

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  • \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/li>\n
  • C\u00e1ch \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/li>\n
  • Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i m\u1eabu h\u00f3a \u0111\u01a1n khi chuy\u1ec3n sang h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n
  • C\u00e1ch ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n<\/li>\n
  • Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng song song h\u00f3a \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng v\u00e0 h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n
  • L\u01b0u \u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/h3>\n

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    2.1. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong><\/h4>\n

    <\/div>

    \n

    H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\u00a0kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\u00a0ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u\u00a0(Kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP)<\/em><\/span><\/p>\n

    C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau\u00a0b\u1eaft bu\u1ed9c<\/strong>\u00a0ph\u1ea3i s\u1eed d\u1ee5ng\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong>\u00a0c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

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    • \u00c1p d\u1ee5ng v\u1edbi T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb;\u00a0b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c)<\/b>; \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam) (<\/span>M\u1ee5c c, Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP)<\/em><\/span><\/li>\n
    • \u00c1p d\u1ee5ng v\u1edbi H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 01 t\u1ef7 \u0111\u1ed3ng; H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (<\/span>M\u1ee5c d, Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/em><\/span><\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, kh\u00f4ng m\u00e3 th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n; (<\/span>M\u1ee5c c, Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP)<\/em><\/span><\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      2.2. Khi <\/strong>xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 ph\u1ea3i s\u1eeda l\u1ea1i m\u1eabu h\u00f3a \u0111\u01a1n \u0111ang ph\u00e1t h\u00e0nh?<\/strong><\/h4>\n

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      D\u1ef1 th\u1ea3o quy\u1ebft \u0111\u1ecbnh th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u xml h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, b\u1ed5 sung c\u00e1c th\u00f4ng tin tr\u00ean \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n GTGT m\u00e1y t\u00ednh ti\u1ec1n, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng m\u00e1y t\u00ednh ti\u1ec1n, h\u00f3a \u0111\u01a1n kh\u00e1c m\u00e1y t\u00ednh ti\u1ec1n bao g\u1ed3m:<\/p>\n

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      • Th\u00f4ng tin kh\u00f4ng b\u1eaft bu\u1ed9c\u00a0H\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi mua h\u00e0ng<\/span><\/strong>,\u00a0M\u0110VCQHVNS<\/strong>,\u00a0S\u1ed1 h\u1ed9 chi\u1ebfu,<\/strong><\/span>\u00a0S\u1ed1 t\u00e0i kho\u1ea3n, t\u00ean<\/strong>\u00a0Ng\u00e2n h\u00e0ng ng\u01b0\u1eddi b\u00e1n<\/strong><\/span>,<\/span>\u00a0M\u00e3 c\u1eeda h\u00e0ng<\/span><\/strong>,<\/span>\u00a0T\u00ean c\u1eeda h\u00e0ng\u00a0<\/strong>tr\u00ean h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n
      • Th\u00f4ng tin b\u1eaft bu\u1ed9c:\u00a0H\u00ecnh th\u1ee9c thanh to\u00e1n<\/strong>.<\/li>\n<\/ul>\n

        \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb l\u1ea7n \u0111\u1ea7u s\u1eed d\u1ee5ng MISA meInvoice<\/strong>: Kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n m\u1edbi v\u00e0 thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin theo quy \u0111\u1ecbnh n\u1ebfu c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n

        \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 s\u1eed d\u1ee5ng MISA meInvoice<\/strong>: C\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda m\u1eabu h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ed5 sung c\u00e1c th\u00f4ng tin. Tuy nhi\u00ean, t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m s\u1eeda m\u1eabu s\u1ebd hi\u1ec3n th\u1ecb th\u00eam c\u00e1c tr\u01b0\u1eddng m\u1edbi v\u00e0 b\u1ecf tr\u1ed1ng d\u1eef li\u1ec7u.<\/span><\/p>\n

        \u2192 \u0110\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh, n\u00ean t\u1ea1o m\u1eabu m\u1edbi thay v\u00ec s\u1eeda m\u1eabu hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        2.3. Khi <\/strong>ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 ph\u1ea3i d\u00f9ng ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng kh\u00f4ng? hay ch\u1ec9 c\u1ea7n d\u00f9ng ph\u1ea7n m\u1ec1m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n?<\/strong><\/h4>\n

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        Theo kho\u1ea3n 3, \u0111i\u1ec1u 3, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1\u00a0Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b>:<\/span><\/p>\n

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        3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n) l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/p>\n<\/div>\n<\/div>\n

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        \n

        4. M\u00e1y t\u00ednh ti\u1ec1n l\u00e0 h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n bao g\u1ed3m m\u1ed9t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u1ed3ng b\u1ed9 ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi nhau b\u1eb1ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u00f3 ch\u1ee9c n\u0103ng chung nh\u01b0: t\u00ednh ti\u1ec1n, l\u01b0u tr\u1eef c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng.<\/p>\n

        => Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng do ph\u1ea7n m\u1ec1m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 t\u00ednh n\u0103ng t\u00ednh ti\u1ec1n, qu\u1ea3n l\u00fd d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh. Tuy nhi\u00ean, n\u1ebfu s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng th\u00ec s\u1ebd qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c \u0111\u01a1n h\u00e0ng, t\u1ed3n kho, l\u1eadp c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb,\u2026 t\u1ed1t h\u01a1n n\u00ean \u0111\u01a1n v\u1ecb c\u00e2n nh\u1eafc c\u00f3 d\u00f9ng ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng hay kh\u00f4ng.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2631],"ht-kb-tag":[],"class_list":["post-81489","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/81489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/112"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=81489"}],"version-history":[{"count":2,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/81489\/revisions"}],"predecessor-version":[{"id":81493,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/81489\/revisions\/81493"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=81489"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=81489"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=81489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}