{"id":225544,"date":"2019-07-04T14:59:35","date_gmt":"2019-07-04T07:59:35","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225544"},"modified":"2024-10-24T10:10:35","modified_gmt":"2024-10-24T03:10:35","slug":"khai-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/khai-thue\/","title":{"rendered":"Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai"},"content":{"rendered":"<p>N\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e3ng lai ngo\u1ea1i t\u1ec9nh th\u00ec ph\u1ea3i ti\u1ebfn h\u00e0nh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ra sao? thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o. N\u1ed9i dung n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n Gtax chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau:<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/khai-thue\/#Noi_nop_ho_so_Khai_thue_gia_tri_gia_tang_vang_lai\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/khai-thue\/#Ho_so_khai_thue_gia_tri_gia_tang_vang_lai\" >H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/khai-thue\/#Thue_suat_GTGT_vang_lai_tam_tinh\" >Thu\u1ebf su\u1ea5t GTGT v\u00e3ng lai t\u1ea1m t\u00ednh<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_Khai_thue_gia_tri_gia_tang_vang_lai\"><\/span>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3 ho\u1eb7c \u0111\u00e3 c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu, m\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u00ec\u00a0ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.\u00a0<\/span><\/p>\n<figure id=\"attachment_231714\" aria-describedby=\"caption-attachment-231714\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231714\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thue-gtgt-vang-lai.jpg\" alt=\"khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai\" width=\"600\" height=\"357\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thue-gtgt-vang-lai.jpg 620w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thue-gtgt-vang-lai-300x179.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231714\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5:\u00a0<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>1.\u00a0C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty B \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1ea1i S\u01a1n La m\u00e0 C\u00f4ng ty B l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng th\u00ec C\u00f4ng ty A th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng n\u00e0y t\u1ea1i S\u01a1n La.\u00a0<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>2.\u00a0C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i mua 10 c\u0103n nh\u00e0 thu\u1ed9c 1 d\u1ef1 \u00e1n c\u1ee7a C\u00f4ng ty C t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh. Sau \u0111\u00f3 C\u00f4ng ty A b\u00e1n l\u1ea1i c\u00e1c c\u0103n nh\u00e0 n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng X\u00a0th\u00ec C\u00f4ng ty A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh theo t\u1ef7 l\u1ec7 % doanh thu v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.<\/em><\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_gia_tri_gia_tang_vang_lai\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i <strong>n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e3ng lai<\/strong> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh ch\u1ec9 c\u00f3:\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>\u00a0(theo m\u1eabu s\u1ed1 05\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/span><\/p>\n<p><em>L\u01b0u \u00fd:<\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e3ng lai theo\u00a0t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong m\u1ed9t th\u00e1ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi C\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT trong doanh nghi\u1ec7p\u00a0(t\u1ee9c khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh) th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu ph\u00e1t sinh v\u00e0 s\u1ed1 thu\u1ebf GTGT v\u00e3ng lai\u00a0\u0111\u00e3 n\u1ed9p. S\u1ed1 thu\u1ebf v\u00e3ng lai\u00a0\u0111\u00e3 n\u1ed9p (theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf) \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo t\u1edd khai thu\u1ebf GTGT c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thue_suat_GTGT_vang_lai_tam_tinh\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf su\u1ea5t GTGT v\u00e3ng lai t\u1ea1m t\u00ednh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT 10% th\u00ec n\u1ed9p 2% tr\u00ean doanh thu h\u00e0ng ho\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT 5% th\u00ec n\u1ed9p 1%\u00a0tr\u00ean doanh thu h\u00e0ng ho\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_231716\" aria-describedby=\"caption-attachment-231716\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231716\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thue-gia-tri-gia-tang-vang-lai-tam-tinh.jpeg\" alt=\"thu\u1ebf Gia tri gia tang vang lai tam tinh\" width=\"600\" height=\"338\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thue-gia-tri-gia-tang-vang-lai-tam-tinh.jpeg 750w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/thue-gia-tri-gia-tang-vang-lai-tam-tinh-300x169.jpeg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231716\" class=\"wp-caption-text\"><em>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai t\u1ea1m t\u00ednh t\u1eeb 1 \u0111\u1ebfn 2% d\u1ef1a tr\u00ean h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed\u00a0d\u1ee5: <\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tri\u1ec3n l\u00e3m \u1edf nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng\u00a0(m\u1ee9c thu\u1ebf su\u1ea5t cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 5%) th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t GTGT v\u00e3ng lai ph\u1ea3i n\u1ed9p l\u00e0 1% tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u01b0a c\u00f3 thu\u1ebf. C\u00f2n n\u1ebfu doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 10% th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t GTGT v\u00e3ng lai ph\u1ea3i n\u1ed9p l\u00e0 2% tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a ch\u01b0a c\u00f3 thu\u1ebf.<\/em><\/span><\/p><\/blockquote>\n<p>Nh\u1eb1m tu\u00e2n th\u1ee7 qui \u0111\u1ecbnh khi <strong>khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai<\/strong>, K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi <strong>chi ph\u00ed<\/strong>\u00a0v\u00e0 s\u1ef1\u00a0<strong>chuy\u00ean nghi\u1ec7p<\/strong>\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>N\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e3ng lai ngo\u1ea1i t\u1ec9nh th\u00ec ph\u1ea3i ti\u1ebfn h\u00e0nh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ra sao? thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o. N\u1ed9i dung n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n Gtax chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau: N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng [&#8230;]\n","protected":false},"author":1,"featured_media":231714,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225544"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=225544"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225544\/revisions"}],"predecessor-version":[{"id":231710,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225544\/revisions\/231710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231714"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}