{"id":7835,"date":"2023-01-07T08:51:53","date_gmt":"2023-01-07T01:51:53","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7835"},"modified":"2025-11-11T10:41:27","modified_gmt":"2025-11-11T03:41:27","slug":"thue-vat-2023-se-tang-vot-vi-khong-con-duoc-giam-xuong-8","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thue-vat-2023-se-tang-vot-vi-khong-con-duoc-giam-xuong-8\/","title":{"rendered":"Thu\u1ebf VAT 2023 s\u1ebd t\u0103ng v\u1ecdt v\u00ec kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng 8%?"},"content":{"rendered":"

\"\"<\/p>\n

Thu\u1ebf VAT 2023 c\u00f3 ti\u1ebfp t\u1ee5c gi\u1ea3m xu\u1ed1ng 8% kh\u00f4ng \u0111ang l\u00e0 th\u1eafc m\u1eafc c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o doanh nghi\u1ec7p trong c\u1ea3 n\u01b0\u1edbc. C\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 t\u00ecm c\u00e2u tr\u1ea3 l\u1eddi c\u00f9ng FTS nh\u00e9.<\/span><\/strong><\/h2>\n

1. Thu\u1ebf VAT 2023 c\u00f3 ti\u1ebfp t\u1ee5c gi\u1ea3m xu\u1ed1ng 8% kh\u00f4ng?\u200b<\/span><\/strong><\/h2>\n

Ng\u00e0y 28\/01\/2022, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) cho m\u1ed9t s\u1ed1 nh\u00f3m\u00a0h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng gi\u1ea3m m\u1ee9c thu\u1ebf 10% xu\u1ed1ng c\u00f2n 8% \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022<\/b><\/em>.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP:<\/span><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2022.<\/span><\/em><\/i><\/p>\n

\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2022.<\/span><\/em><\/i><\/p>\n

\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2022.<\/span><\/em><\/p>\n

Theo \u0111\u00f3, ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft 31\/12\/2022 v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% tr\u1eeb:<\/span><\/p>\n

a) Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/em><\/i><\/p>\n

b) S\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/em><\/i><\/p>\n

c) C\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/em><\/i><\/p>\n

\u0110\u1ed3ng th\u1eddi, hi\u1ec7n nay ch\u01b0a c\u00f3 v\u0103n b\u1ea3n hay ch\u00ednh s\u00e1ch n\u00e0o c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf xu\u1ed1ng 8% nh\u01b0 n\u0103m 2022 th\u1eddi gian tr\u01b0\u1edbc. Nh\u01b0 v\u1eady,\u00a0b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2023, c\u00e1c m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 \u0111ang \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf l\u00e0 10% nh\u01b0 khi ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m<\/b><\/em>.<\/span><\/p>\n

2. C\u00f3\u00a0tr\u01b0\u1eddng h\u1ee3p n\u00e0o\u00a0sang n\u0103m 2023, VAT v\u1eabn l\u00e0 8% kh\u00f4ng?<\/span><\/strong><\/h2>\n

Vi\u1ec7c gi\u1ea3m thu\u1ebf VAT ch\u1ec9 \u00e1p d\u1ee5ng trong n\u0103m 2022, c\u1ee5 th\u1ec3 l\u00e0 t\u1ef1 01\/02\/2022 – 31\/12\/2022. Do \u0111\u00f3, v\u1ec1 b\u1ea3n ch\u1ea5t, m\u1ecdi tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1ee3c gi\u1ea3m thu\u1ebf VAT \u0111\u1ec1u \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a n\u0103m 2022. Do \u0111\u00f3,\u00a0trong n\u0103m 2023, kh\u00f4ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c gi\u1ea3m VAT<\/i><\/strong><\/span><\/p>\n

Tuy nhi\u00ean, hi\u1ec7n c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c n\u1ebfu d\u1ecbch v\u1ee5 \u0111\u1ebfn n\u0103m 2023 m\u1edbi ho\u00e0n th\u00e0nh v\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t t\u1eeb n\u0103m 2022 th\u00ec li\u1ec7u\u00a0thu\u1ebf VAT 2023 c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng 8% kh\u00f4ng.<\/strong><\/span><\/p>\n

C\u1ee5 th\u1ec3, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m VAT theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP, c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0o th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n trong th\u1eddi gian \u0111\u01b0\u1ee3c gi\u1ea3m VAT xu\u1ed1ng 8% nh\u01b0ng \u0111\u1ebfn n\u0103m 2023, d\u1ecbch v\u1ee5 m\u1edbi ho\u00e0n th\u00e0nh th\u00ec ph\u1ea7n ti\u1ec1n \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n trong th\u1eddi gian t\u1eeb 01\/02\/2022 – 31\/12\/2022 v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022.<\/span><\/p>\n

B\u1edfi theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u0103m 2020, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n giao cho ng\u01b0\u1eddi mua khi b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5. \u0110\u1ed3ng th\u1eddi, kho\u1ea3n 2 \u0110i\u1ec1u 9 v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng n\u00eau r\u00f5:<\/span><\/p>\n

2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span><\/em>ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n<\/span><\/i><\/strong>\u00a0(kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/span><\/em><\/i><\/p>\n

\u0110\u1ed3ng th\u1eddi, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 theo kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

N\u1ebfu l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u0103m 2022 t\u1eeb 01\/02 – 31\/12 th\u00ec \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

V\u00e0 n\u1ebfu d\u1ecbch v\u1ee5 n\u00e0y thu\u1ed9c danh m\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng VAT 8% theo Ngh\u1ecb \u0111\u1ecbnh 15 th\u00ec d\u00f9 sang n\u0103m 2023 m\u1edbi ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec v\u1eabn x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 8% m\u00e0 kh\u00f4ng ph\u1ea3i 10%.<\/span><\/p>\n

Do \u0111\u00f3, m\u1eb7c d\u00f9 d\u1ecbch v\u1ee5 \u0111\u1ebfn n\u0103m 2023 m\u1edbi ho\u00e0n th\u00e0nh nh\u01b0ng v\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y v\u1eabn l\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t ho\u00e1 \u0111\u01a1n trong n\u0103m 2022 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP n\u00ean kh\u00f4ng th\u1ec3 xem l\u00e0 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c gi\u1ea3m VAT trong n\u0103m 2023.<\/span><\/p>\n

\"\"<\/p>\n

3. N\u0103m 2023, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf VAT bao nhi\u00eau?<\/strong><\/h2>\n

B\u1edfi ch\u01b0a c\u00f3 ch\u00ednh s\u00e1ch m\u1edbi n\u00ean\u00a0thu\u1ebf VAT 2023 c\u00f3 ti\u1ebfp t\u1ee5c gi\u1ea3m kh\u00f4ng<\/em><\/strong>\u00a0n\u00ean d\u1ef1 ki\u1ebfn\u00a0m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong n\u0103m 2023 s\u1ebd quay tr\u1edf l\u1ea1i nh\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/02\/2022. C\u1ee5 th\u1ec3, m\u1ee9c thu\u1ebf VAT 2023 s\u1ebd nh\u01b0 sau:<\/p>\n\n\n\n\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a00%<\/em><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 5%<\/em><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a010%<\/em><\/td>\n<\/tr>\n
– Ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, trong khu phi thu\u1ebf quan; cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.- Kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

– Tr\u1eeb c\u00e1c lo\u1ea1i:<\/p>\n

\u00b7\u00a0\u00a0\u00a0 Chuy\u1ec3n giao c\u00f4ng nghi\u1ec7p ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ho\u1eb7c t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u00b7\u00a0\u00a0\u00a0 C\u1ea5p t\u00edn d\u1ee5ng; Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; t\u00e0i ch\u00ednh ph\u00e1i sinh.<\/p>\n

\u00b7\u00a0\u00a0\u00a0 B\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng\u2026<\/p>\n

\u00a0<\/em><\/td>\n

– N\u01b0\u1edbc s\u1ea1ch s\u1ea3n xu\u1ea5t, sinh ho\u1ea1t.- Qu\u1eb7ng s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u, ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.<\/p>\n

– \u0110\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng; s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p<\/p>\n

– Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf; b\u00f4ng, b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng, ch\u1eefa b\u1ec7nh\u2026<\/p>\n

– \u0110\u1ed3 ch\u01a1i cho tr\u1ebb em.<\/p>\n

– B\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i\u2026<\/p>\n

\u00a0<\/em><\/td>\n

H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng 0% v\u00e0 5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf VAT 2023 c\u00f3 ti\u1ebfp t\u1ee5c gi\u1ea3m xu\u1ed1ng 8% kh\u00f4ng \u0111ang l\u00e0 th\u1eafc m\u1eafc c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o doanh nghi\u1ec7p trong c\u1ea3 n\u01b0\u1edbc. C\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 t\u00ecm c\u00e2u tr\u1ea3 l\u1eddi c\u00f9ng FTS nh\u00e9. 1. Thu\u1ebf VAT 2023 c\u00f3 ti\u1ebfp t\u1ee5c gi\u1ea3m xu\u1ed1ng 8% kh\u00f4ng?\u200b Ng\u00e0y 28\/01\/2022, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh […]<\/p>\n","protected":false},"featured_media":13566,"template":"","article_category":[10,13],"class_list":["post-7835","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7835","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13566"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7835"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}