{"id":52409,"date":"2026-07-08T15:14:52","date_gmt":"2026-07-08T08:14:52","guid":{"rendered":"\/tai-san\/?post_type=ht_kb&p=52409"},"modified":"2026-07-08T15:15:04","modified_gmt":"2026-07-08T08:15:04","slug":"khai-bao-va-ghi-tang-tai-san-thuoc-so-huu-sau-khi-ket-thuc-thue-mua-theo-hop-dong","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/khai-bao-va-ghi-tang-tai-san-thuoc-so-huu-sau-khi-ket-thuc-thue-mua-theo-hop-dong\/","title":{"rendered":"Khai b\u00e1o v\u00e0 ghi t\u0103ng T\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu sau khi k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng"},"content":{"rendered":"

1. T\u1ed5ng quan<\/b><\/h3>\n
Th\u00f4ng t\u01b0 141\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi c\u00e1c T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n thu\u00ea mua, sau khi h\u1ebft th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng thi ghi t\u0103ng th\u00e0nh T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb.<\/p>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb khai b\u00e1o, ghi t\u0103ng t\u00e0i s\u1ea3n thu\u00ea mua trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng v\u00e0 tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb. Sau khi k\u1ebft th\u00fac th\u1eddi gian thu\u00ea mua, anh\/ch\u1ecb c\u00f3 th\u1ec3 khai b\u00e1o t\u00e0i s\u1ea3n thu\u00ea mua tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 ch\u1ecdn\u00a0L\u00fd do ghi t\u0103ng l\u00e0 \u201cK\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng\u201d<\/strong>\u00a0\u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 t\u00ednh hao m\u00f2n\/kh\u1ea5u hao \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n
2.\u00a0<\/strong>\u00a0Chi ti\u1ebft thay \u0111\u1ed5i<\/b><\/h3>\n
2.1. B\u1ed5 sung L\u00fd do ghi t\u0103ng l\u00e0: K\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng.<\/strong><\/h4>\n
V\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u00ea mua ch\u01b0a h\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea mua hay ch\u01b0a k\u1ebft th\u00fac th\u1eddi gian thu\u00ea mua, anh\/ch\u1ecb theo d\u00f5i \u1edf b\u00ean ngo\u00e0i ph\u1ea7n m\u1ec1m.\u00a0<\/p>\n
Sau khi T\u00e0i s\u1ea3n k\u1ebft th\u00fac th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n khai b\u00e1o t\u00e0i s\u1ea3n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
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B\u01b0\u1edbc 1:\u00a0<\/strong>V\u00e0o\u00a0T\u00e0i s\u1ea3n\\<\/strong>t\u1ea1i\u00a0Danh s\u00e1ch t\u00e0i s\u1ea3n,\u00a0<\/strong>nh\u1ea5n\u00a0Th\u00eam\u00a0<\/strong>\u1edf g\u00f3c tr\u00ean b\u00ean ph\u1ea3i m\u00e0n h\u00ecnh\\<\/strong>ch\u1ecdn\u00a0Th\u00eam t\u00e0i s\u1ea3n\u00a0<\/strong>ho\u1eb7c v\u00e0o menu\u00a0T\u00e0i s\u1ea3n\\<\/strong>t\u1ea1i tab\u00a0Quy tr\u00ecnh\u00a0<\/strong>nh\u1ea5n\u00a0Khai b\u00e1o t\u00e0i s\u1ea3n\\<\/strong>ch\u1ecdn\u00a0Th\u00eam t\u00e0i s\u1ea3n<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn\u00a0lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>\u00a0anh\/ch\u1ecb c\u1ea7n khai b\u00e1o v\u00e0 ghi t\u0103ng.<\/li>\n
B\u01b0\u1edbc 3:\u00a0<\/strong>T\u1ea1i m\u00e0n h\u00ecnh khai b\u00e1o Th\u00f4ng tin t\u00e0i s\u1ea3n, m\u1ee5c\u00a0L\u00fd do t\u0103ng<\/strong>\u00a0ch\u1ecdn\u00a0\u201cK\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng\u201d.<\/strong><\/li>\n<\/ul>\n
<\/p>\n
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B\u01b0\u1edbc 4:<\/strong>\u00a0T\u1ea1i c\u00e1c m\u1ee5c th\u00f4ng tin kh\u00e1c, anh\/ch\u1ecb khai b\u00e1o t\u01b0\u01a1ng t\u1ef1 nh\u01b0 nh\u1eefng t\u00e0i s\u1ea3n b\u00ecnh th\u01b0\u1eddng. Anh\/ch\u1ecb tham kh\u1ea3o\u00a0Chi ti\u1ebft H\u01b0\u1edbng d\u1eabn khai b\u00e1o v\u00e0 ghi t\u0103ng t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n\u00a0<\/strong>t\u1ea1i \u0111\u00e2y<\/a>.\u00a0<\/li>\n<\/ul>\n
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2.2. L\u01b0u \u00fd khi Khai b\u00e1o th\u00f4ng tin kh\u1ea5u hao\/hao m\u00f2n<\/strong><\/h4>\n
T\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu sau khi k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng c\u00f3 c\u00e1ch\u00a0t\u00ednh hao m\u00f2n N\u0103m \u0111\u1ea7u ti\u00ean<\/strong>\u00a0kh\u00e1c v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c L\u00fd do kh\u00e1c. Do v\u1eady \u0111\u1ec3 s\u1ed1 li\u1ec7u t\u00ednh hao m\u00f2n n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u00fang, anh\/ch\u1ecb c\u1ea7n l\u01b0u \u00fd khai b\u00e1o c\u00e1c th\u00f4ng tin kh\u1ea5u hao\/hao m\u00f2n tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00fang theo quy t\u1eafc sau:<\/p>\n<\/div>\n<\/div>\n<\/div>\n
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Ng\u00e0y mua, Ng\u00e0y B\u0110 s\u1eed d\u1ee5ng, Ng\u00e0y B\u0110 t\u00ednh HM<\/strong>: Ng\u00e0y b\u1eaft \u0111\u1ea7u \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng\u00a0(V\u00ed d\u1ee5 Ng\u00e0y 20\/01\/2024).<\/em><\/li>\n
Ng\u00e0y ghi t\u0103ng, n\u0103m theo d\u00f5i<\/strong>: L\u00e0 ng\u00e0y\/th\u00e1ng\/n\u0103m k\u1ebft th\u00fac thu\u00ea mua v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 l\u00e0m T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb\u00a0(Ng\u00e0y 09\/06\/2026).<\/em><\/li>\n
Hao m\u00f2n l\u0169y k\u1ebf:\u00a0<\/strong>\n
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Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 n\u0103m SD c\u00f2n l\u1ea1i > 0: Anh\/ch\u1ecb x\u00f3a s\u1ed1 HMLK ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh, v\u00e0\u00a0nh\u1eadp l\u1ea1i Hao m\u00f2n l\u0169y k\u1ebf = 0.\u00a0<\/strong><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 n\u0103m SD c\u00f2n l\u1ea1i = 0: Nh\u1eadp s\u1ed1 Hao m\u00f2n l\u0169y k\u1ebf = Nguy\u00ean gi\u00e1 \u0111\u1ec3 theo d\u00f5i t\u00e0i s\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
<\/em><\/p>\n
L\u01b0u \u00fd:<\/strong>\u00a0Hao m\u00f2n\u00a0n\u0103m \u0111\u1ea7u ti\u00ean<\/strong>\u00a0c\u1ee7a T\u00e0i s\u1ea3n k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng = Nguy\u00ean gi\u00e1 x T\u1ef7 l\u1ec7 hao m\u00f2n x Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n. Nh\u1eefng n\u0103m\u00a0ti\u1ebfp theo<\/strong>\u00a0th\u00ec hao m\u00f2n = s\u1ed1 HM\/KH n\u0103m.<\/p>\n
3. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h3>\n
3.1. Khi n\u00e0o th\u00ec c\u1ea7n khai b\u00e1o t\u00e0i s\u1ea3n thu\u00ea mua?<\/h4>\n
Tr\u1ea3 l\u1eddi:<\/strong>\u00a0V\u1edbi c\u00e1c t\u00e0i s\u1ea3n ch\u01b0a h\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea mua hay ch\u01b0a k\u1ebft th\u00fac th\u1eddi gian thu\u00ea mua, anh\/ch\u1ecb theo d\u00f5i \u1edf b\u00ean ngo\u00e0i ph\u1ea7n m\u1ec1m. Khi k\u1ebft th\u00fac thu\u00ea mua th\u00ec anh\/ch\u1ecb m\u1edbi ti\u1ebfn h\u00e0nh khai b\u00e1o T\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu sau khi k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng theo h\u01b0\u1edbng d\u1eabn \u1edf tr\u00ean.<\/p>\n
3.2. C\u00e1ch x\u00e1c \u0111\u1ecbnh Nguy\u00ean gi\u00e1 c\u1ee7a T\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu sau khi k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng<\/strong><\/h4>\n
T\u1ea1i Kho\u1ea3n 9, \u0110i\u1ec1u 6. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh quy \u0111\u1ecbnh:<\/p>\n
9. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c v\u1ec1 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu\u00ea mua sau khi h\u1ebft th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n\n\n\n
Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\n =<\/td>\n S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n tr\u01b0\u1edbc cho b\u00ean cho thu\u00ea mua theo th\u1ecfa thu\u1eadn (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n l\u1ea1i)<\/span><\/td>\n +<\/td>\n S\u1ed1 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n<\/td>\n +<\/td>\n Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
3.3. T\u1ea1i sao khi ch\u1ecdn L\u00fd do t\u0103ng th\u00ec kh\u00f4ng hi\u1ec3n th\u1ecb l\u00fd do \u201cK\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng\u201d?<\/strong><\/h4>\n
Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0\u0110\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c T\u1ec9nh\/Th\u00e0nh ph\u1ed1 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 141\/2025\/TT-BTC<\/li>\n<\/ul>\n
\u2192 Ph\u1ea7n m\u1ec1m kh\u00f4ng hi\u1ec3n th\u1ecb l\u00fd do \u201cK\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng\u201d l\u00e0 \u0111\u00fang. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 141\/2025\/TT-BTC, anh\/ch\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 MISA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0Ch\u1ecdn sai N\u0103m theo d\u00f5i l\u00e0 n\u0103m nh\u1ecf h\u01a1n n\u0103m 2026<\/li>\n<\/ul>\n
\u2192 Th\u00f4ng t\u01b0 141\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026.<\/p>\n
T\u1ea1i m\u00e0n h\u00ecnh khai b\u00e1o t\u00e0i s\u1ea3n, anh\/ch\u1ecb ch\u1ecdn\u00a0H\u1ee7y\\Kh\u00f4ng<\/strong>\u00a0\u0111\u1ec3 h\u1ee7y khai b\u00e1o t\u00e0i s\u1ea3n hi\u1ec7n t\u1ea1i. Sau \u0111\u00f3 ch\u1ecdn l\u1ea1i D\u1eef li\u1ec7u n\u0103m (v\u1ecb tr\u00ed \u1edf ph\u00eda tr\u00ean giao di\u1ec7n, b\u00ean ph\u1ea3i t\u00ean \u0111\u01a1n v\u1ecb) l\u00e0 n\u0103m\u00a02026<\/strong>, r\u1ed3i th\u1ef1c hi\u1ec7n l\u1ea1i thao t\u00e1c khai b\u00e1o t\u00e0i s\u1ea3n.<\/p>\n
3.4. Hao m\u00f2n l\u0169y k\u1ebf \u0111\u00e3 ph\u00e1t sinh trong th\u1eddi gian thu\u00ea mua t\u00e0i s\u1ea3n t\u1ea1i b\u00ean cho thu\u00ea, khi t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb (b\u00ean thu\u00ea) sau k\u1ebft th\u00fac thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u00f3 nh\u1eadp ph\u1ea7n hao m\u00f2n l\u0169y k\u1ebf \u0111\u00f3 khi khai b\u00e1o kh\u00f4ng?<\/strong><\/h4>\n
Tr\u1ea3 l\u1eddi:<\/strong><\/p>\n
Sau khi h\u1ebft th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu\u00ea mua; \u0111\u01a1n v\u1ecb s\u1ebd\u00a0kh\u00f4ng c\u1ea7n ph\u1ea3i theo d\u00f5i<\/strong>\u00a0s\u1ed1 Hao m\u00f2n l\u0169y k\u1ebf \u0111\u00e3 ph\u00e1t sinh\u00a0trong th\u1eddi gian thu\u00ea<\/strong>\u00a0mua t\u00e0i s\u1ea3n tr\u01b0\u1edbc \u0111\u00f3, m\u00e0 khai b\u00e1o Hao m\u00f2n l\u0169y k\u1ebf theo quy t\u1eafc sau:<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 n\u0103m SD c\u00f2n l\u1ea1i > 0: Anh\/ch\u1ecb x\u00f3a s\u1ed1 HMLK ph\u1ea7n m\u1ec1m t\u1ef1 t\u00ednh, v\u00e0\u00a0nh\u1eadp l\u1ea1i Hao m\u00f2n l\u0169y k\u1ebf = 0.\u00a0<\/strong><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 n\u0103m SD c\u00f2n l\u1ea1i = 0: Nh\u1eadp s\u1ed1\u00a0Hao m\u00f2n l\u0169y k\u1ebf = Nguy\u00ean gi\u00e1<\/strong>\u00a0\u0111\u1ec3 theo d\u00f5i t\u00e0i s\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n
V\u00ed d\u1ee5:<\/em>\u00a0\u0110\u01a1n v\u1ecb A thu\u00ea mua B\u1ed9 m\u00e1y vi t\u00ednh \u0111\u1ec3 b\u00e0n nguy\u00ean gi\u00e1 20.000.000\u0111 c\u1ee7a \u0110\u01a1n v\u1ecb B t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn ng\u00e0y 01\/01\/2026 k\u1ebft th\u00fac th\u1eddi gian thu\u00ea mua. T\u1ed5ng th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a B\u1ed9 m\u00e1y vi t\u00ednh \u0111\u1ec3 b\u00e0n n\u00e0y theo TT 23 l\u00e0 5 n\u0103m, theo TT 141 l\u00e0 7 n\u0103m.<\/p>\n
\n
Hao m\u00f2n l\u0169y k\u1ebf ph\u00e1t sinh trong th\u1eddi gian thu\u00ea mua \u0111\u01b0\u1ee3c \u0110\u01a1n v\u1ecb B ghi nh\u1eadn = 20.000.000\/5*2 = 8.000.000<\/li>\n
\u0110\u01a1n v\u1ecb A khai b\u00e1o v\u00e0 ghi t\u0103ng t\u00e0i s\u1ea3n v\u1edbi s\u1ed1 HMLK = 0, kh\u00f4ng c\u1ea7n ghi nh\u1eadn l\u1ea1i s\u1ed1 8.000.000 hao m\u00f2n l\u0169y k\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb B ghi nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan Th\u00f4ng t\u01b0 141\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi c\u00e1c T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n thu\u00ea mua, sau khi h\u1ebft th\u1eddi gian thu\u00ea mua theo h\u1ee3p \u0111\u1ed3ng thi ghi t\u0103ng th\u00e0nh T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. B\u00e0i…<\/p>\n","protected":false},"author":169,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-52409","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52409","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\/169"}],"version-history":[{"count":1,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52409\/revisions"}],"predecessor-version":[{"id":52413,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/52409\/revisions\/52413"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=52409"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=52409"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=52409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}