{"id":42359,"date":"2026-01-12T10:23:24","date_gmt":"2026-01-12T03:23:24","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=42359"},"modified":"2026-03-10T11:11:36","modified_gmt":"2026-03-10T04:11:36","slug":"phan-biet-khau-haohao-mon-phan-bo-trong-co-quan-to-chuc-don-vi","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/phan-biet-khau-haohao-mon-phan-bo-trong-co-quan-to-chuc-don-vi\/","title":{"rendered":"Ph\u00e2n bi\u1ec7t \u201ckh\u1ea5u hao\u201d,\u201chao m\u00f2n\u201d, “ph\u00e2n b\u1ed5” trong c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u1ea7u h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ec1u ch\u1ec9 t\u00ednh hao m\u00f2n nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, \u1ee7y ban nh\u00e2n d\u00e2n, v\u0103n ph\u00f2ng h\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n…, ch\u1ec9 c\u00f3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u1eb7c th\u00f9 nh\u01b0 b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf,\u2026 th\u00ec m\u1edbi c\u00f3 t\u00e0i s\u1ea3n t\u00ednh kh\u1ea5u hao. V\u00ec v\u1eady anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra k\u1ef9 t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng tr\u01b0\u1edbc khi khai b\u00e1o t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m.\u00a0<\/p>\n
\u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC), kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5; th\u1eddi gian ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng CCDC.<\/p>\n

2. C\u00e1ch ph\u00e2n bi\u1ec7t<\/h3>\n

2.1. Ph\u00e2n bi\u1ec7t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hay CCDC<\/h4>\n
\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110<\/strong> hay CCDC<\/strong>, anh\/ch\u1ecb c\u0103n c\u1ee9 v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a 1 t\u00e0i s\u1ea3n\/CCDC:<\/strong><\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p mua l\u1ebb: <\/strong>X\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u01a1n gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb mua s\u1eafm.<\/p>\n<\/li>\n
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Tr\u01b0\u1eddng h\u1ee3p mua theo l\u00f4: <\/strong>Anh\/ch\u1ecb c\u1ea7n x\u00e1c \u0111\u1ecbnh: S\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n trong l\u00f4 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4. Sau \u0111\u00f3 chia t\u1ed5ng gi\u00e1 tr\u1ecb cho s\u1ed1 l\u01b0\u1ee3ng<\/strong> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 c\u1ee7a 1 \u0111\u01a1n v\u1ecb t\u00e0i s\u1ea3n<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
C\u0103n c\u1ee9 theo \u0111\u01a1n gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/p>\n
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\u0110\u01a1n gi\u00e1 < 10 tri\u1ec7u \u0111\u1ed3ng<\/strong> \u2192 Khai b\u00e1o l\u00e0 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC)<\/strong><\/p>\n<\/li>\n
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\u0110\u01a1n gi\u00e1 \u2265 10 tri\u1ec7u \u0111\u1ed3ng<\/strong> \u2192 Khai b\u00e1o l\u00e0 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
V\u00ed d\u1ee5 minh h\u1ecda:<\/strong><\/p>\n
V\u00ed d\u1ee5 1: Mua l\u1ebb t\u00e0i s\u1ea3n<\/strong>

\n\u0110\u01a1n v\u1ecb mua 01 m\u00e1y in v\u1edbi gi\u00e1 8.500.000 \u0111\u1ed3ng<\/strong>.

\n\u2192 \u0110\u01a1n gi\u00e1 nh\u1ecf h\u01a1n 10 tri\u1ec7u \u0111\u1ed3ng, n\u00ean khai b\u00e1o l\u00e0 CCDC<\/strong>.<\/p>\n
V\u00ed d\u1ee5 2: Mua theo l\u00f4, \u0111\u01a1n gi\u00e1 d\u01b0\u1edbi 10 tri\u1ec7u<\/strong>

\n\u0110\u01a1n v\u1ecb mua 10 gh\u1ebf l\u00e0m vi\u1ec7c, t\u1ed5ng gi\u00e1 tr\u1ecb 60.000.000 \u0111\u1ed3ng<\/strong>.

\n\u2192 \u0110\u01a1n gi\u00e1 1 gh\u1ebf = 60.000.000 \/ 10 = 6.000.000 \u0111\u1ed3ng<\/strong>.

\n\u2192 \u0110\u01a1n gi\u00e1 < 10 tri\u1ec7u \u0111\u1ed3ng, n\u00ean khai b\u00e1o l\u00e0 CCDC<\/strong>.<\/p>\n
V\u00ed d\u1ee5 3: Mua theo l\u00f4, \u0111\u01a1n gi\u00e1 t\u1eeb 10 tri\u1ec7u tr\u1edf l\u00ean<\/strong>

\n\u0110\u01a1n v\u1ecb mua 5 m\u00e1y t\u00ednh, t\u1ed5ng gi\u00e1 tr\u1ecb 75.000.000 \u0111\u1ed3ng<\/strong>.

\n\u2192 \u0110\u01a1n gi\u00e1 1 m\u00e1y = 75.000.000 \/ 5 = 15.000.000 \u0111\u1ed3ng<\/strong>.

\n\u2192 \u0110\u01a1n gi\u00e1 \u2265 10 tri\u1ec7u \u0111\u1ed3ng, n\u00ean khai b\u00e1o l\u00e0 TSC\u0110<\/strong>.<\/p>\n
2.2. Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n
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Hao m\u00f2n l\u00e0 thu\u1eadt ng\u1eef d\u00f9ng trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 theo d\u00f5i m\u1ee9c gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian, \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng:
\n\u2022 C\u01a1 quan nh\u00e0 n\u01b0\u1edbc
\n\u2022 \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 (kh\u00f4ng kinh doanh)
\n\u2022 C\u00e1c t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc giao cho \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd theo ch\u1ebf \u0111\u1ed9 t\u00e0i s\u1ea3n c\u00f4ng<\/li>\n
Hao m\u00f2n \u0111\u01b0\u1ee3c t\u00ednh 1 l\u1ea7n\/n\u0103m v\u00e0o th\u00e1ng 12<\/strong>, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/li>\n
Tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n t\u00ednh hao m\u00f2n th\u00ec ch\u1ecdn C\u00e1ch t\u00ednh hao m\u00f2n<\/strong> l\u00e0 TS ch\u1ec9 t\u00ednh hao m\u00f2n.<\/strong><\/li>\n<\/ul>\n
2.3. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n
Kh\u1ea5u hao ch\u1ec9 \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu<\/strong> ho\u1eb7c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh<\/strong>. C\u1ee5 th\u1ec3, ph\u1ea3i tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c m\u1ed9t trong c\u00e1c nh\u00f3m sau:<\/p>\n
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TSC\u0110 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh \u0111\u1ee7 kh\u1ea5u hao v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5<\/strong> theo quy \u0111\u1ecbnh.<\/li>\n
TSC\u0110 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft<\/strong> m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi.<\/li>\n<\/ol>\n
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Nguy\u00ean t\u1eafc t\u00ednh kh\u1ea5u hao tu\u00e2n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p<\/strong>.<\/li>\n
Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao: t\u1eeb ng\u00e0y t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ec3 kinh doanh\/cho thu\u00ea\/li\u00ean doanh<\/strong>.<\/li>\n
D\u1eebng tr\u00edch kh\u1ea5u hao: Khi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c d\u00f9ng cho c\u00e1c m\u1ee5c \u0111\u00edch kinh doanh \u0111\u00f3<\/strong>.<\/li>\n
Tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n t\u00ednh hao m\u00f2n th\u00ec ch\u1ecdn C\u00e1ch t\u00ednh hao m\u00f2n<\/strong> l\u00e0 TS ch\u1ec9 t\u00ednh kh\u1ea5u hao<\/strong><\/li>\n<\/ul>\n
2.4. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n d\u00f9ng h\u1ed7n h\u1ee3p<\/strong><\/h4>\n
N\u1ebfu t\u00e0i s\u1ea3n v\u1eeba d\u00f9ng cho ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, v\u1eeba d\u00f9ng cho kinh doanh:<\/p>\n
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\u0110\u01a1n v\u1ecb t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 kh\u1ea5u hao trong n\u0103m<\/strong> theo m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m<\/li>\n
Sau \u0111\u00f3, \u0111\u01a1n v\u1ecb ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 kh\u1ea5u hao<\/strong> \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u1ea7n c\u00f2n l\u1ea1i<\/strong><\/li>\n
Tr\u00ean ph\u1ea7n m\u1ec1m khi khai b\u00e1o t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng h\u1ed7n h\u1ee3p th\u00ec ch\u1ecdn C\u00e1ch t\u00ednh hao m\u00f2n<\/strong> l\u00e0 TS v\u1eeba t\u00ednh hao m\u00f2n v\u1eeba tr\u00edch kh\u1ea5u hao<\/strong><\/li>\n<\/ul>\n
T\u00f3m l\u1ea1i:<\/strong><\/p>\n
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Hao m\u00f2n<\/strong>: d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng c\u00f4ng, kh\u00f4ng kinh doanh \u2192 t\u00ednh 1 l\u1ea7n\/n\u0103m.<\/li>\n
Kh\u1ea5u hao<\/strong>: d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c t\u1ef1 ch\u1ee7 \u2192 t\u00ednh theo quy \u0111\u1ecbnh doanh nghi\u1ec7p, tr\u00edch kh\u1ea5u hao theo th\u00e1ng\/qu\u00fd<\/li>\n
T\u00e0i s\u1ea3n d\u00f9ng h\u1ed7n h\u1ee3p \u2192 ph\u1ea3i t\u00ednh c\u1ea3 hai<\/strong>. H\u00e0ng th\u00e1ng\/qu\u00fd t\u00ednh kh\u1ea5u hao tr\u01b0\u1edbc, cu\u1ed1i n\u0103m l\u00e0m ch\u1ee9ng t\u1eeb t\u00ednh hao m\u00f2n<\/li>\n
Ngo\u00e0i ra \u0111\u01a1n v\u1ecb r\u1ea5t hay nh\u1ea7m kh\u00e1i ni\u1ec7m kh\u1ea5u hao v\u00e0 hao m\u00f2n, c\u1ea7n h\u1ecfi k\u1ef9 \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn ch\u00ednh x\u00e1c<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p v\u00e0o t\u00ednh Kh\u1ea5u hao nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea5t k\u1ef3 t\u00e0i s\u1ea3n n\u00e0o, c\u00f3 th\u1ec3 do \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n t\u00ednh kh\u1ea5u hao, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n
2.5. Ph\u00e2n b\u1ed5 CCDC<\/h4>\n
K\u1ef3 ph\u00e2n b\u1ed5 CCDC \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/p>\n
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N\u1ebfu CCDC s\u1eed d\u1ee5ng trong th\u1eddi gian ng\u1eafn, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u00f4ng kh\u00f4ng kinh doanh \u2192 ph\u00e2n b\u1ed5 1 l\u1ea7n.<\/li>\n
N\u1ebfu CCDC s\u1eed d\u1ee5ng cho nhi\u1ec1u k\u1ef3\/nhi\u1ec1u n\u0103m, cho ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2192 n\u00ean ph\u00e2n b\u1ed5 theo th\u00e1ng ho\u1eb7c n\u0103m \u0111\u1ec3 ph\u00f9 h\u1ee3p chi ph\u00ed.<\/li>\n<\/ul>\n
3. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p<\/h3>\n
V\u1ea5n \u0111\u1ec1: Kh\u00f4ng ti\u0300m th\u00e2\u0301y ch\u01b0\u0301c n\u0103ng v\u01b0\u0300a ti\u0301nh hao mo\u0300n v\u01b0\u0300a ti\u0301nh kh\u00e2\u0301u hao khi khai ba\u0301o ta\u0300i sa\u0309n<\/h5>\n
Nguy\u00ean nh\u00e2n:<\/strong> Do d\u1eef li\u1ec7u ch\u01b0a \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u00ednh Kh\u1ea5u hao<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong> Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Thi\u1ebft l\u1eadp<\/strong>\/T\u00f9y ch\u1ecdn nghi\u1ec7p v\u1ee5<\/strong>\/T\u00edch ch\u1ecdn T\u00ednh kh\u1ea5u hao<\/strong>\/\u0110\u1ed3ng \u00fd <\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o TSC\u0110 v\u00e0 ch\u1ecdn l\u1ea1i C\u00e1ch t\u00ednh hao m\u00f2n<\/strong>: TS v\u1eeba t\u00ednh hao m\u00f2n v\u1eeba tr\u00edch kh\u1ea5u hao<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u1ea7u h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ec1u ch\u1ec9 t\u00ednh hao m\u00f2n nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, \u1ee7y ban nh\u00e2n d\u00e2n, v\u0103n ph\u00f2ng h\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n…, ch\u1ec9 c\u00f3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u1eb7c th\u00f9 nh\u01b0 b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf,\u2026 th\u00ec m\u1edbi c\u00f3…<\/p>\n","protected":false},"author":159,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[155],"ht-kb-tag":[],"class_list":["post-42359","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/42359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/159"}],"version-history":[{"count":5,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/42359\/revisions"}],"predecessor-version":[{"id":45383,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/42359\/revisions\/45383"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=42359"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=42359"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=42359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}