{"id":3926,"date":"2020-08-13T04:40:19","date_gmt":"2020-08-13T04:40:19","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=3926"},"modified":"2026-04-21T15:04:39","modified_gmt":"2026-04-21T08:04:39","slug":"chinh-ly-quyet-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/chinh-ly-quyet-toan\/","title":{"rendered":"Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\r\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0 t\u1ed5ng h\u1ee3p ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e9p x\u1eed l\u00fd ti\u1ebfp trong th\u1eddi gian ch\u1ec9nh l\u00fd (t\u1eeb 01\/01 \u0111\u1ebfn 31\/01 n\u0103m sau),\u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch kh\u1edbp \u0111\u00fang v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan c\u1ea5p tr\u00ean.<\/p>\r\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\r\n<\/div><\/div>\r\n
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2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\r\n
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– T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u00ec \u0111\u1ebfn ng\u00e0y 31\/12 v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch n\u0103m ch\u01b0a n\u1ed9p h\u1ebft v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a n\u0103m ng\u00e2n s\u00e1ch nh\u01b0ng ch\u01b0a t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n v\u1edbi kho b\u1ea1c.<\/p>\r\n
– Do \u0111\u00f3, theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb HCSN \u0111\u01b0\u1ee3c cho ph\u00e9p n\u1ed9p ti\u1ebfp c\u00e1c kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch n\u0103m v\u00e0o NSNN, \u0111\u1ed3ng th\u1eddi quy\u1ebft to\u00e1n ti\u1ebfp c\u00e1c kho\u1ea3n chi thu\u1ed9c ng\u00e2n s\u00e1ch n\u0103m nay cho \u0111\u1ebfn h\u1ebft 31\/01 n\u0103m sau.<\/p>\r\n
– Th\u1eddi gian t\u1eeb ng\u00e0y 01\/01 n\u0103m sau \u0111\u1ebfn 31\/01 n\u0103m sau \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n (t\u1ee9c l\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfp t\u1ee5c thu chi s\u1eeda ch\u1eefa s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch).<\/p>\r\n
– K\u1ebft th\u00fac th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u thu chi ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng k\u1ebft l\u1ea1i \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ee7a n\u0103m sau v\u00e0o n\u0103m ng\u00e2n s\u00e1ch tr\u01b0\u1edbc.<\/p>\r\n<\/div><\/div>\r\n
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3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\r\n
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Tr\u01b0\u1eddng h\u1ee3p kinh ph\u00ed NSNN ch\u01b0a ghi nh\u1eadn doanh thu trong n\u0103m m\u00e0 cu\u1ed1i ng\u00e0y 31\/12 \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 \u0111\u1ee7 kh\u1ed1i l\u01b0\u1ee3ng, h\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n, chi ph\u00ed,… trong n\u0103m (nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u1edbi KBNN), d\u1ef1 ki\u1ebfn s\u1ebd r\u00fat d\u1ef1 to\u00e1n trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch (th\u00e1ng 01 n\u0103m sau) v\u00e0 s\u1ed1 li\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u00e0o ng\u00e2n s\u00e1ch n\u0103m tr\u01b0\u1edbc:<\/p>\r\n
– T\u1ea1i ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, ghi:<\/em><\/p>\r\n
N\u1ee3 TK 152, 211, 611, 642<\/p>\r\n
C\u00f3 TK 331,…<\/p>\r\n
– T\u1ea1i ng\u00e0y 31\/12, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u01a1n v\u1ecb \u0111\u00e3 h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n, chi ph\u00ed,… \u0111\u1ec3 ghi nh\u1eadn doanh thu t\u01b0\u01a1ng \u1ee9ng, ghi:<\/em><\/p>\r\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\r\n
C\u00f3 c\u00e1c TK 511, 531<\/p>\r\n
– Trong th\u00e1ng 01 n\u0103m sau (th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch), \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n NSNN n\u0103m tr\u01b0\u1edbc (b\u00fat to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i), ghi:<\/em><\/p>\r\n
N\u1ee3 c\u00e1c TK 111, 112, 331,…<\/p>\r\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\r\n
\u0110\u1ed3ng th\u1eddi, ghi: C\u00f3 TK 008 (n\u0103m tr\u01b0\u1edbc)<\/p>\r\n
L\u01b0u \u00fd:<\/span> V\u1edbi ngu\u00f4\u0300n kinh phi\u0301 c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 XDCB:<\/strong> C\u00f3 TK 009 n\u0103m tr\u01b0\u1edbc<\/p>\r\n<\/div><\/div>\r\n
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4. B\u00e1o c\u00e1o li\u00ean quan<\/h3>\r\n
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C\u00e1c b\u00e1o c\u00e1o \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ec3 hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 trong th\u00e1ng ch\u1ec9nh l\u00fd \u0111\u1ec3 \u0111i quy\u1ebft to\u00e1n v\u1edbi c\u1ea5p tr\u00ean ho\u1eb7c \u0111\u1ed1i chi\u1ebfu v\u1edbi kho b\u1ea1c:<\/p>\r\n
– M\u1eabu s\u1ed1 01a-SDKP\/\u0110VDT<\/strong>: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/p>\r\n
– M\u1eabu s\u1ed1 02a-SDKP\/\u0110VDT<\/strong>: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/p>\r\n
\u0110\u1ec3 xem b\u00e1o c\u00e1o quy\u1ebft to\u00e1n hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u th\u00e1ng ch\u00ednh l\u00fd quy\u1ebft to\u00e1n, anh\/ch\u1ecb xem theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>. Ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd s\u1ebd l\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu (m\u1eabu s\u1ed1\u00a0 01a, 02a) n\u0103m nay<\/strong> v\u00e0 l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m sau<\/strong>, n\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nay s\u1ebd kh\u00f4ng bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd.<\/p>\r\n<\/div><\/div>\r\n
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5. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\r\n
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V\u00ed d\u1ee5: Ng\u00e0y 10\/01\/2026, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ng\u00e2n s\u00e1ch trong th\u00e1ng ch\u1ec9nh l\u00fd c\u1ee7a n\u0103m 2025.<\/p>\r\n
B\u01b0\u1edbc 1: Ch\u1ecdn ng\u00e0y h\u1ea1ch to\u00e1n thu\u1ed9c th\u00e1ng 1 n\u0103m 2026<\/strong><\/p>\r\n
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T\u1ea1i ph\u1ea7n\u00a0ng\u00e0y h\u1ea1ch to\u00e1n,\u00a0<\/strong>ch\u1ecdn ng\u00e0y thu\u1ed9c th\u00e1ng 1 n\u0103m 2026.<\/li>\r\n\t
N\u1ebfu ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o\u00a0chuy\u1ec3n n\u0103m h\u1ea1ch to\u00e1n<\/strong>, nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/strong><\/li>\r\n<\/ul>\r\n
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B\u01b0\u1edbc 2: Th\u00eam ch\u1ee9ng t\u1eeb v\u00e0 nh\u1eadp th\u00f4ng tin<\/strong><\/p>\r\n
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Nga\u0300y ch\u01b0\u0301ng t\u01b0\u0300, ng\u00e0y h\u1ea1ch to\u00e1n: La\u0300 nga\u0300y th\u01b0\u0323c t\u00ea\u0301 pha\u0301t sinh ch\u01b0\u0301ng t\u01b0\u0300 \u0111o\u0301 nh\u01b0 vi\u0301 du\u0323 l\u00e0 ng\u00e0y 10\/01\/2026.\u00a0<\/li>\r\n<\/ul>\r\n
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Tr\u00ean ch\u1ee9ng t\u1eeb khai b\u00e1o th\u00eam c\u00e1c th\u00f4ng tin: T\u00e0i kho\u1ea3n s\u1ed1, Di\u1ec5n gi\u1ea3i, Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n, M\u1ee5c, Ti\u1ec3u m\u1ee5c, S\u1ed1 ti\u1ec1n.<\/li>\r\n\t
Nh\u1ea5n\u00a0C\u1ea5t<\/strong>\u00a0s\u1ebd sinh ch\u1ee9ng t\u1eeb phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n nh\u1eadp qu\u1ef9 ho\u1eb7c chuy\u1ec3n kho\u1ea3n kho b\u1ea1c t\u01b0\u01a1ng \u1ee9ng. T\u00edch ch\u1ecdn \u00f4\u00a0Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\r\n<\/ul>\r\n
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L\u01b0u \u00fd:<\/strong>\u00a0\u00d4\u00a0Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong>\u00a0ch\u1ec9 c\u00f3 tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n N\u1ee3, C\u00f3 v\u00e0 c\u00f3 ng\u00e0y h\u1ea1ch to\u00e1n thu\u1ed9c th\u00e1ng 1, c\u00f2n tr\u00ean c\u00e1c gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ti\u1ec1n m\u1eb7t, r\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi, r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n kho b\u1ea1c s\u1ebd kh\u00f4ng c\u00f3 \u00f4 Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n. Anh\/ch\u1ecb c\u1ea7n sinh ch\u1ee9ng t\u1eeb gi\u1ea5y r\u00fat t\u01b0\u01a1ng \u1ee9ng c\u00f3 h\u1ea1ch to\u00e1n N\u1ee3, C\u00f3 th\u00ec m\u1edbi c\u00f3 \u00f4 t\u00edch \u201cCh\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong>\u201d.<\/li>\r\n<\/ul>\r\n
B\u01b0\u1edbc 3: Nh\u1ea5n C\u1ea5t<\/strong><\/p>\r\n
N\u1ebfu ph\u1ea7n m\u1ec1m b\u00e1o c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi th\u00ec nh\u1ea5n\u00a0C\u00f3<\/strong>\u00a0\u0111\u1ec3 sinh l\u1ea1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u1ea1i b\u1ea3ng v\u1ec1 t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc 008121, 008122, 008111, 008112.<\/p>\r\n
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*L\u01b0u \u00fd:<\/strong><\/em><\/p>\r\n
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\u0110\u1ec3 xem b\u00e1o c\u00e1o quy\u1ebft to\u00e1n hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u th\u00e1ng ch\u00ednh l\u00fd quy\u1ebft to\u00e1n, anh\/ch\u1ecb xem theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>. Ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd s\u1ebd l\u00ean\u00a0b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu (m\u1eabu s\u1ed1\u00a0 01a, 02a) n\u0103m nay<\/strong>\u00a0v\u00e0 l\u00ean\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m sau<\/strong>, n\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nay s\u1ebd kh\u00f4ng bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd.<\/li>\r\n\t
\u0110\u1ec3 in \u0111\u00fang m\u1eabu\u00a0C2-02a\/NS \u2013 Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong>\u00a0theo Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP, trong \u0111\u00f3\u00a0N\u0103m NS (Ni\u00ean \u0111\u1ed9) hi\u1ec3n th\u1ecb \u0111\u00fang l\u00e0 n\u0103m N<\/strong>\u00a0\u0111\u1ed1i v\u1edbi\u00a0ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd<\/strong>\u00a0(v\u00ed d\u1ee5: ch\u1ec9nh l\u00fd n\u0103m 2025 th\u00ec N\u0103m NS hi\u1ec3n th\u1ecb l\u00e0\u00a02025<\/strong>), anh\/ch\u1ecb c\u1ea7n\u00a0th\u1ef1c hi\u1ec7n in t\u1ea1i giao di\u1ec7n ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n ho\u1eb7c Nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t<\/strong>,\u00a0kh\u00f4ng in t\u1ea1i giao di\u1ec7n ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n<\/strong>.<\/li>\r\n\t
Tr\u01b0\u1eddng h\u1ee3p\u00a0thanh to\u00e1n t\u1ea1m \u1ee9ng trong th\u1eddi gian ch\u1ec9nh l\u00fd<\/strong>\u00a0anh ch\u1ecb c\u0169ng l\u00e0m t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn n\u00e0y, ch\u1ecdn n\u0103m h\u1ea1ch to\u00e1n sang n\u0103m N +1(2026) r\u1ed3i th\u00eam b\u1ea3ng k\u00ea theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>, ch\u1ecdn kho\u1ea3ng th\u1eddi gian ch\u1ee9a ch\u1ee9ng t\u1eeb c\u1ea7n thanh to\u00e1n, c\u00f3 th\u1ec3 ch\u1ecdn t\u1eeb n\u0103m N(2025) t\u1edbi n\u0103m 31\/1\/N+1(2026), v\u00e0 t\u00edch ch\u1ecdn v\u00e0o \u00f4 ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n.<\/li>\r\n\t
\u0110\u1ec3 t\u00ecm xem l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb nh\u1eadn, chi d\u1ef1 to\u00e1n,\u2026trong th\u00e1ng ch\u1ec9nh l\u00fd \u0111\u00e3 nh\u1eadp anh\/ch\u1ecb v\u00e0o\u00a0 t\u00ecm ki\u1ebfm ch\u1ee9ng<\/a>\u00a0t\u1eeb ch\u1ecdn kho\u1ea3ng th\u1eddi gian t\u1edbi 31\/1\/N+1, v\u00e0 l\u1ecdc c\u1ed9t\u00a0Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong>\u00a0l\u00e0 \u201cCh\u1ec9nh l\u00fd quy\u1ebft to\u00e1n\u201d.<\/li>\r\n<\/ul>\r\n\r\n<\/div><\/div>\r\n<\/div>\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[],"class_list":["post-3926","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=3926"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3926\/revisions"}],"predecessor-version":[{"id":75673,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3926\/revisions\/75673"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3926"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3926"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}