{"id":234950,"date":"2024-11-13T15:36:59","date_gmt":"2024-11-13T08:36:59","guid":{"rendered":"https:\/\/gtax.vn\/?p=234950"},"modified":"2024-11-26T10:20:15","modified_gmt":"2024-11-26T03:20:15","slug":"co-phieu-thuong","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/co-phieu-thuong\/","title":{"rendered":"C\u1ed5 phi\u1ebfu th\u01b0\u1edfng"},"content":{"rendered":"<p><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n, khi c\u1ed5 phi\u1ebfu th\u01b0\u1edfng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 chia s\u1ebb l\u1ee3i \u00edch v\u1edbi c\u1ed5 \u0111\u00f4ng. Tuy nhi\u00ean, vi\u1ec7c hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n c\u1ed5 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng. Trong b\u00e0i vi\u1ebft n\u00e0y, Gtax s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m c\u1ed5 phi\u1ebfu th\u01b0\u1edfng v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t!<\/span><\/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\/co-phieu-thuong\/#1_Co_phieu_thuong_la_gi\" >1. C\u1ed5 phi\u1ebfu th\u01b0\u1edfng l\u00e0 g\u00ec?<\/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\/co-phieu-thuong\/#2_Cac_truong_hop_tra_co_phieu_thuong\" >2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#21_Phat_hanh_co_phieu_thuong_cho_nhan_vien_co_dong_gop\" >2.1 Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho nh\u00e2n vi\u00ean c\u00f3 \u0111\u00f3ng g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#22_Phat_hanh_co_phieu_thuong_cho_tat_ca_co_dong\" >2.2 Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#3_Cach_hach_toan_co_phieu_thuong\" >3. C\u00e1ch h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#4_Uu_va_nhuoc_diem_cua_co_phieu_thuong\" >4. \u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#41_Uu_diem_cua_Co_phieu_thuong\" >4.1 \u01afu \u0111i\u1ec3m c\u1ee7a C\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#42_Nhuoc_diem_cua_Co_phieu_thuong\" >4.2 Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a C\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#5_Cau_hoi_thuong_gap_ve_hach_toan_co_phieu_thuong\" >5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#51_Co_phieu_thuong_co_ban_duoc_khong\" >5.1 C\u1ed5 phi\u1ebfu th\u01b0\u1edfng c\u00f3 b\u00e1n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/co-phieu-thuong\/#52_Khi_nao_co_phieu_thuong_ve_tai_khoan\" >5.2 Khi n\u00e0o c\u1ed5 phi\u1ebfu th\u01b0\u1edfng v\u1ec1 t\u00e0i kho\u1ea3n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Co_phieu_thuong_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Co_phieu_thuong_la_gi\" class=\"ez-toc-section\"><\/span>1. C\u1ed5 phi\u1ebfu th\u01b0\u1edfng l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u1ed5 phi\u1ebfu th\u01b0\u1edfng (hay c\u00f2n g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu bonus) l\u00e0 h\u00ecnh th\u1ee9c ph\u00e2n ph\u1ed1i l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty th\u00f4ng qua vi\u1ec7c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu mi\u1ec5n ph\u00ed, d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a h\u1ecd. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n ph\u1ed1i l\u1ee3i \u00edch d\u00e0i h\u1ea1n, kh\u00f4ng gi\u1ed1ng nh\u01b0 vi\u1ec7c chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t, v\u00e0 mang l\u1ea1i l\u1ee3i \u00edch cho c\u1ea3 c\u00f4ng ty l\u1eabn c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Th\u00f4ng th\u01b0\u1eddng, c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh theo t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh. V\u00ed d\u1ee5, trong m\u1ed9t quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng <a href=\"https:\/\/gtax.vn\/english\/cong-ty-co-phan\/\">C\u00f4ng ty C\u1ed5 ph\u1ea7n<\/a> TT, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia theo t\u1ef7 l\u1ec7 5:1, c\u00f3 ngh\u0129a l\u00e0 m\u1ed7i c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu 5 c\u1ed5 phi\u1ebfu c\u0169 s\u1ebd nh\u1eadn th\u00eam 1 c\u1ed5 phi\u1ebfu m\u1edbi ph\u00e1t h\u00e0nh. \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh l\u00ean 20%. Tuy nhi\u00ean, gi\u00e1 tr\u1ecb m\u1ed7i c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 20%, v\u00ec t\u1ed5ng gi\u00e1 tr\u1ecb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ed5 phi\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i d\u01b0\u1edbi d\u1ea1ng c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, v\u00e0 kh\u00e1c bi\u1ec7t so v\u1edbi c\u1ed5 t\u1ee9c ti\u1ec1n m\u1eb7t v\u00ec kh\u00f4ng c\u00f3 vi\u1ec7c thanh to\u00e1n ti\u1ec1n m\u1eb7t. Vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh m\u00e0 c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu, \u0111\u1ed3ng th\u1eddi d\u1eabn \u0111\u1ebfn s\u1ef1 pha lo\u00e3ng gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed7i c\u1ed5 phi\u1ebfu.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Vai tr\u00f2 c\u1ee7a c\u1ed5 phi\u1ebfu th\u01b0\u1edfng:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Gia t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7:<\/strong> Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 c\u00f4ng ty t\u0103ng c\u01b0\u1eddng v\u1ed1n \u0111i\u1ec1u l\u1ec7, t\u1eeb \u0111\u00f3 t\u1ea1o ngu\u1ed3n l\u1ef1c \u0111\u1ec3 tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng, \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c thanh to\u00e1n n\u1ee3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tri \u00e2n c\u1ed5 \u0111\u00f4ng:<\/strong> Phi\u1ebfu th\u01b0\u1edfng l\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 c\u00f4ng ty ghi nh\u1eadn v\u00e0 \u0111\u1ec1n \u0111\u00e1p s\u1ef1 tin t\u01b0\u1edfng, \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u00e3 c\u00f9ng c\u00f4ng ty tr\u1ea3i qua qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n v\u00e0 th\u00e0nh c\u00f4ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u00e2ng cao thanh kho\u1ea3n:<\/strong> Vi\u1ec7c t\u0103ng s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh th\u00f4ng qua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu s\u1ebd t\u1ea1o ra c\u01a1 h\u1ed9i giao d\u1ecbch m\u1edbi, l\u00e0m cho th\u1ecb tr\u01b0\u1eddng tr\u1edf n\u00ean s\u00f4i \u0111\u1ed9ng h\u01a1n v\u00e0 c\u1ed5 phi\u1ebfu d\u1ec5 d\u00e0ng mua b\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n:<\/strong> C\u1ed5 phi\u1ebfu th\u01b0\u1edfng kh\u00f4ng ch\u1ec9 l\u00e0 ph\u1ea7n th\u01b0\u1edfng m\u00e0 c\u00f2n l\u00e0 \u0111\u1ed9ng l\u1ef1c \u0111\u1ec3 c\u1ed5 \u0111\u00f4ng ti\u1ebfp t\u1ee5c duy tr\u00ec \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty, t\u1eeb \u0111\u00f3 c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u00e0 t\u1ea1o s\u1ef1 \u1ed5n \u0111\u1ecbnh cho c\u00f4ng ty tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234951 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-share-market-analysis-png-image_11996562.png\" alt=\"1. C\u1ed5 phi\u1ebfu th\u01b0\u1edfng l\u00e0 g\u00ec?\" width=\"640\" height=\"640\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-share-market-analysis-png-image_11996562.png 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-share-market-analysis-png-image_11996562-300x300.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-share-market-analysis-png-image_11996562-150x150.png 150w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cac_truong_hop_tra_co_phieu_thuong\"><\/span><span style=\"color: #000000;\"><span id=\"2_Cac_truong_hop_tra_co_phieu_thuong\" class=\"ez-toc-section\"><\/span>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Phat_hanh_co_phieu_thuong_cho_nhan_vien_co_dong_gop\"><\/span><span style=\"color: #000000;\">2.1 Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho nh\u00e2n vi\u00ean c\u00f3 \u0111\u00f3ng g\u00f3p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng ty c\u00f3 th\u1ec3 c\u1ea5p c\u1ed5 phi\u1ebfu cho c\u00e1c qu\u1ea3n l\u00fd, nh\u00e2n vi\u00ean ho\u1eb7c nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 \u0111\u00f3ng g\u00f3p n\u1ed5i b\u1eadt cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng c\u1ed5 phi\u1ebfu n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb qu\u1ef9 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"color: #000000;\">Khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng theo h\u00ecnh th\u1ee9c n\u00e0y, t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u00f4ng ty kh\u00f4ng thay \u0111\u1ed5i, nh\u01b0ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a nh\u1eefng ng\u01b0\u1eddi nh\u1eadn c\u1ed5 phi\u1ebfu th\u01b0\u1edfng s\u1ebd t\u0103ng l\u00ean. Ng\u01b0\u1ee3c l\u1ea1i, c\u1ed5 \u0111\u00f4ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u01b0\u1edfng s\u1ebd ch\u1ee9ng ki\u1ebfn t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a m\u00ecnh gi\u1ea3m xu\u1ed1ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">H\u00ecnh th\u1ee9c c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho nh\u00e2n vi\u00ean l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 c\u00f4ng ty khuy\u1ebfn kh\u00edch v\u00e0 ghi nh\u1eadn nh\u1eefng \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c t\u1eeb c\u00e1c nh\u00e2n vi\u00ean v\u00e0 qu\u1ea3n l\u00fd. Qua \u0111\u00f3, c\u00f4ng ty kh\u00f4ng ch\u1ec9 n\u00e2ng cao \u0111\u1ed9ng l\u1ef1c v\u00e0 hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c m\u00e0 c\u00f2n t\u1ea1o s\u1ef1 g\u1eafn k\u1ebft l\u00e2u d\u00e0i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Phat_hanh_co_phieu_thuong_cho_tat_ca_co_dong\"><\/span><span style=\"color: #000000;\">2.2 Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu cho t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng theo t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ed7i c\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n c\u1ed5 phi\u1ebfu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 c\u1ed5 phi\u1ebfu h\u1ecd \u0111ang s\u1edf h\u1eefu. V\u00ec t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u01b0\u1edfng c\u1ed5 phi\u1ebfu theo c\u00f9ng m\u1ed9t t\u1ef7 l\u1ec7, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty s\u1ebd kh\u00f4ng thay \u0111\u1ed5i tr\u01b0\u1edbc v\u00e0 sau khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235243 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-market-analysis-shares-of-green-companies-png-image_13148067.png\" alt=\"2.2 Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng\" width=\"640\" height=\"640\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-market-analysis-shares-of-green-companies-png-image_13148067.png 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-market-analysis-shares-of-green-companies-png-image_13148067-300x300.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-market-analysis-shares-of-green-companies-png-image_13148067-150x150.png 150w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Cach_hach_toan_co_phieu_thuong\"><\/span><span style=\"color: #000000;\"><span id=\"3_Cach_hach_toan_co_phieu_thuong\" class=\"ez-toc-section\"><\/span>3. C\u00e1ch h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u1ed5 phi\u1ebfu th\u01b0\u1edfng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>H\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 v\u00e0o <strong>TK 3531<\/strong>: Qu\u1ef9 khen th\u01b0\u1edfng (ho\u1eb7c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi qu\u1ef9 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 v\u00e0o <strong>TK 4112<\/strong>: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1t h\u00e0nh).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 v\u00e0o <strong>TK 4111<\/strong>: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 v\u00e0o <strong>TK 4112<\/strong>: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5 v\u1ec1 h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/strong>:<\/span><span style=\"color: #000000;\">C\u00f4ng ty A c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 <strong>100 t\u1ef7 \u0111\u1ed3ng<\/strong>, v\u1edbi <strong>10 tri\u1ec7u c\u1ed5 phi\u1ebfu<\/strong> \u0111ang l\u01b0u h\u00e0nh, m\u1ed7i c\u1ed5 phi\u1ebfu c\u00f3 m\u1ec7nh gi\u00e1 <strong>10.000 \u0111\u1ed3ng<\/strong>. C\u00f4ng ty quy\u1ebft \u0111\u1ecbnh ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng v\u1edbi t\u1ef7 l\u1ec7 <strong>10%<\/strong>, t\u1ee9c l\u00e0 m\u1ed7i c\u1ed5 \u0111\u00f4ng s\u1ebd nh\u1eadn th\u00eam 1 c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho m\u1ed7i 10 c\u1ed5 phi\u1ebfu h\u1ecd \u0111ang n\u1eafm gi\u1eef.<strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u01b0\u1edfng ph\u00e1t h\u00e0nh<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u01b0\u1edfng = <strong>10 tri\u1ec7u c\u1ed5 phi\u1ebfu<\/strong> x <strong>10%<\/strong> = <strong>1 tri\u1ec7u c\u1ed5 phi\u1ebfu<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Gi\u00e1 tr\u1ecb v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u0103ng th\u00eam = <strong>1 tri\u1ec7u c\u1ed5 phi\u1ebfu<\/strong> x <strong>10.000 \u0111\u1ed3ng<\/strong> = <strong>10 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 4112 (Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu)<\/strong>: 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 4111 (V\u1ed1n c\u1ed5 ph\u1ea7n)<\/strong>: 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3: C\u1eadp nh\u1eadt th\u00f4ng tin c\u1ed5 \u0111\u00f4ng<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">S\u1ed1 c\u1ed5 phi\u1ebfu c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng s\u1ebd t\u0103ng th\u00eam <strong>10%<\/strong> so v\u1edbi s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu h\u1ecd \u0111ang s\u1edf h\u1eefu tr\u01b0\u1edbc \u0111\u00f3. V\u00ed d\u1ee5, n\u1ebfu c\u1ed5 \u0111\u00f4ng X c\u00f3 <strong>1.000 c\u1ed5 phi\u1ebfu<\/strong> tr\u01b0\u1edbc khi nh\u1eadn c\u1ed5 phi\u1ebfu, sau khi nh\u1eadn th\u01b0\u1edfng, c\u1ed5 \u0111\u00f4ng X s\u1ebd c\u00f3 t\u1ed5ng c\u1ed9ng <strong>1.100 c\u1ed5 phi\u1ebfu<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235244 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu.webp\" alt=\"3. C\u00e1ch h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng\" width=\"1024\" height=\"513\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu.webp 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu-300x150.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu-768x385.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Uu_va_nhuoc_diem_cua_co_phieu_thuong\"><\/span><span style=\"color: #000000;\"><span id=\"4_Uu_va_nhuoc_diem_cua_co_phieu_thuong\" class=\"ez-toc-section\"><\/span>4. \u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"41_Uu_diem_cua_Co_phieu_thuong\"><\/span><span style=\"color: #000000;\">4.1 \u01afu \u0111i\u1ec3m c\u1ee7a C\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u1ed5 phi\u1ebfu th\u01b0\u1edfng mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch \u0111\u00e1ng k\u1ec3 cho c\u00f4ng ty, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Gi\u1eef l\u1ea1i ngu\u1ed3n v\u1ed1n<\/strong>: Thay v\u00ec ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n m\u1eb7t, c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, gi\u00fap ti\u1ebft ki\u1ec7m ti\u1ec1n m\u1eb7t cho c\u00e1c m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n v\u00e0 m\u1edf r\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u0103ng c\u01b0\u1eddng v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong>: Vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu gi\u00fap cung c\u1ea5p th\u00eam ngu\u1ed3n v\u1ed1n cho c\u00f4ng ty, h\u1ed7 tr\u1ee3 c\u00e1c d\u1ef1 \u00e1n m\u1edbi v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 t\u0103ng tr\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u1ea3i thi\u1ec7n thanh kho\u1ea3n<\/strong>: Vi\u1ec7c gia t\u0103ng s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh l\u00e0m t\u0103ng t\u00ednh thanh kho\u1ea3n c\u1ee7a c\u1ed5 phi\u1ebfu, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho vi\u1ec7c mua b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Khuy\u1ebfn kh\u00edch gi\u1eef c\u1ed5 phi\u1ebfu l\u00e2u d\u00e0i<\/strong>: C\u1ed5 \u0111\u00f4ng nh\u1eadn c\u1ed5 phi\u1ebfu th\u01b0\u1edfng c\u00f3 \u0111\u1ed9ng l\u1ef1c l\u1edbn h\u01a1n \u0111\u1ec3 duy tr\u00ec \u0111\u1ea7u t\u01b0, t\u1eeb \u0111\u00f3 t\u1ea1o s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 tin t\u01b0\u1edfng trong c\u1ed9ng \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"42_Nhuoc_diem_cua_Co_phieu_thuong\"><\/span><span style=\"color: #000000;\">4.2 Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a C\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Gi\u1ea3m t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng hi\u1ec7n t\u1ea1i<\/strong>: Khi c\u00f4ng ty ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a m\u1ed7i c\u1ed5 \u0111\u00f4ng s\u1ebd b\u1ecb pha lo\u00e3ng, l\u00e0m gi\u1ea3m ph\u1ea7n tr\u0103m quy\u1ec1n l\u1ee3i c\u1ee7a h\u1ecd trong c\u00f4ng ty.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u1ea2nh h\u01b0\u1edfng t\u1ea1m th\u1eddi \u0111\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu<\/strong>: Vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu m\u1edbi c\u00f3 th\u1ec3 g\u00e2y \u00e1p l\u1ef1c gi\u1ea3m gi\u00e1 trong ng\u1eafn h\u1ea1n, do s\u1ef1 gia t\u0103ng s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb t\u1eebng c\u1ed5 phi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_Cau_hoi_thuong_gap_ve_hach_toan_co_phieu_thuong\"><\/span><span style=\"color: #000000;\">5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"51_Co_phieu_thuong_co_ban_duoc_khong\"><\/span><span style=\"color: #000000;\">5.1 C\u1ed5 phi\u1ebfu th\u01b0\u1edfng c\u00f3 b\u00e1n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi c\u1ed5 phi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7, c\u00f4ng ty s\u1ebd ti\u1ebfn h\u00e0nh ph\u00e1t h\u00e0nh v\u00e0 chuy\u1ec3n giao c\u1ed5 phi\u1ebfu cho ng\u01b0\u1eddi s\u1edf h\u1eefu. Do \u0111\u00f3, c\u00f4ng ty c\u00f3 th\u1ec3 b\u00e1n c\u1ed5 ph\u1ea7n m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c trao c\u1ed5 phi\u1ebfu ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"52_Khi_nao_co_phieu_thuong_ve_tai_khoan\"><\/span><span style=\"color: #000000;\">5.2 Khi n\u00e0o c\u1ed5 phi\u1ebfu th\u01b0\u1edfng v\u1ec1 t\u00e0i kho\u1ea3n?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh v\u1ec1 c\u1ed5 phi\u1ebfu th\u01b0\u1edfng, khi b\u1ea1n nh\u1eadn c\u1ed5 t\u1ee9c d\u01b0\u1edbi d\u1ea1ng c\u1ed5 phi\u1ebfu ho\u1eb7c c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb doanh nghi\u1ec7p, trong v\u00f2ng t\u1eeb <strong>1 \u0111\u1ebfn 2 th\u00e1ng<\/strong> sau ng\u00e0y chia c\u1ed5 t\u1ee9c, nh\u1eefng c\u1ed5 phi\u1ebfu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ch\u1ee9ng kho\u00e1n c\u1ee7a b\u1ea1n \u0111\u1ec3 c\u00f3 th\u1ec3 giao d\u1ecbch.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235245 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu-1.webp\" alt=\"5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng\" width=\"600\" height=\"337\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu-1.webp 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/phan-tich-co-phieu-1-300x169.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">Nh\u01b0 v\u1eady, Gtax \u0111\u00e3 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng. Vi\u1ec7c h\u1ea1ch to\u00e1n n\u00e0y s\u1ebd thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 ph\u00e1t h\u00e0nh v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty. N\u1ebfu b\u1ea1n c\u1ea7n th\u00eam th\u00f4ng tin ho\u1eb7c s\u1ef1 h\u1ed7 tr\u1ee3 v\u1ec1 h\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng, c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi Gtax qua HOTLINE: 0932.362.514 \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eadn t\u00ecnh v\u00e0 chuy\u00ean nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n c\u1ed5 phi\u1ebfu th\u01b0\u1edfng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n, khi c\u1ed5 phi\u1ebfu th\u01b0\u1edfng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng \u0111\u1ec3 chia s\u1ebb l\u1ee3i \u00edch v\u1edbi c\u1ed5 \u0111\u00f4ng. Tuy nhi\u00ean, vi\u1ec7c hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n c\u1ed5 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c [&#8230;]\n","protected":false},"author":1,"featured_media":234951,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234950"}],"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=234950"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234950\/revisions"}],"predecessor-version":[{"id":235433,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234950\/revisions\/235433"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234951"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}