{"id":9071,"date":"2024-04-08T15:54:40","date_gmt":"2024-04-08T08:54:40","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9071"},"modified":"2025-11-07T13:56:20","modified_gmt":"2025-11-07T06:56:20","slug":"nhung-dieu-ke-toan-can-phai-biet-ve-chi-phi-ve-may-bay","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-dieu-ke-toan-can-phai-biet-ve-chi-phi-ve-may-bay\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec1u k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i bi\u1ebft v\u1ec1 chi ph\u00ed v\u00e9 m\u00e1y b\u00e1y."},"content":{"rendered":"

Chi ph\u00ed v\u00e9 m\u00e1y bay l\u00e0 chi ph\u00ed th\u01b0\u1eddng g\u1eb7p t\u1ea1i doanh nghi\u1ec7p. Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n l\u00e0 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111\u1ec3 chi ph\u00ed m\u00e1y bay h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. C\u00e1ch h\u1ea1ch to\u00e1n v\u00e9 m\u00e1y bay nh\u01b0 th\u1ebf n\u00e0o? C\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a chi ph\u00ed v\u00e9 m\u00e1y bay? Hay c\u00f9ng FTS t\u1ed5ng h\u1ee3p l\u1ea1i nh\u1eefng \u0111i\u1ec1u m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i bi\u1ebft v\u1ec1 chi ph\u00ed v\u00e9 m\u00e1y bay nh\u00e9!<\/span><\/i><\/p>\n

1.Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed m\u00e1y bay:<\/strong><\/h5>\n

\"\"<\/p>\n

1.1. Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u00e9 m\u00e1y bay:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho chi ph\u00ed v\u00e9 m\u00e1y bay nh\u01b0 sau;<\/span><\/p>\n

    \n
  • Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u.\u00a0<\/span><\/li>\n
  • C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n

    Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m nh\u1eefng ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c.\u00a0<\/span><\/p>\n

    1.2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed v\u00e9 m\u00e1y bay l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd:<\/span><\/p>\n

    T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n

    Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

    2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua v\u00e9 m\u00e1y bay tr\u1ef1c ti\u1ebfp t\u1ea1i \u0110\u1ea1i l\u00fd:<\/strong><\/h5>\n

    Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, \u0111\u1ec3 kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN, chi ph\u00ed mua v\u00e9 m\u00e1y bay t\u1ea1i \u0111\u1ea1i l\u00fd c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd:<\/span><\/p>\n

      \n
    • H\u00f3a \u0111\u01a1n.<\/span><\/li>\n
    • V\u00e9 m\u00e1y bay.<\/span><\/li>\n
    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (n\u1ebfu gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/li>\n<\/ul>\n

      a. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed:<\/span><\/em><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0:<\/span><\/p>\n

        \n
      • V\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
      • Th\u1ebb l\u00ean m\u00e1y bay.\u00a0<\/span><\/li>\n
      • Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u00a0<\/span><\/li>\n<\/ul>\n

        Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.\u00a0<\/span><\/p>\n

        b. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng mua v\u00e9 m\u00e1y bay:<\/span><\/em><\/p>\n

        N\u1ebfu doanh nghi\u1ec7p kho\u00e1n cho c\u00e1c nh\u00e2n t\u1ef1 mua v\u00e9 m\u00e1y bay, thanh to\u00e1n b\u1eb1ng th\u1ebb ATM ho\u1eb7c th\u1ebb t\u00edn d\u1ee5ng mang t\u00ean c\u00e1 nh\u00e2n, sau \u0111\u00f3 v\u1ec1 thanh to\u00e1n l\u1ea1i v\u1edbi doanh nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, ch\u1ee9ng minh kho\u1ea3n chi n\u00e0y ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i ,ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p.\u00a0<\/span><\/p>\n

          \n
        • V\u00e9 m\u00e1y bay.<\/span><\/li>\n
        • Th\u1ebb l\u00ean m\u00e1y bay.<\/span><\/li>\n
        • C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.\u00a0<\/span><\/li>\n
        • Quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed b\u1eb1ng c\u00e1 nh\u00e2n do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c l\u00e0 ch\u1ee7 th\u1ebb v\u00e0 thanh to\u00e1n l\u1ea1i v\u1edbi doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
        • Ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p cho c\u00e1 nh\u00e2n mua v\u00e9.\u00a0<\/span><\/li>\n
        • Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a c\u00e1 nh\u00e2n.\u00a0<\/span><\/li>\n<\/ul>\n

          c. Tr\u01b0\u1eddng h\u1ee3p mua v\u00e9 m\u00e1y bay cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c mua v\u00e9 m\u00e1y bay c\u1ee7a h\u00e3ng n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/em><\/p>\n

          C\u0103n c\u1ee9 v\u00e0o c\u00f4ng v\u0103n 18791\/CT-TTHT ng\u00e0y 06\/11\/2017 c\u1ee7a c\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng; c\u00f4ng v\u0103n 8199\/CT-TTHT ng\u00e0y 24\/08\/2017 v\u1edbi c\u00f4ng v\u0103n 5645\/CT-TTHT ng\u00e0y 14\/06\/2018 c\u1ee7a c\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh:<\/span><\/p>\n

            \n
          • Kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i, chi ph\u00ed \u0111i l\u1ea1i, ph\u1ee5c v\u1ee5 \u0103n u\u1ed1ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00eda Vi\u1ec7t Nam ch\u1ec9 tr\u1ea3 theo\u00a0 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/li>\n
          • \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua v\u00e9 m\u00e1y bay c\u1ee7a h\u00e3ng n\u01b0\u1edbc ngo\u00e0i cho nh\u00e2n vi\u00ean c\u00f4ng ty \u0111i c\u00f4ng t\u00e1c, c\u00f4ng ty c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf GTGT kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n
            2. K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e9 m\u00e1y bay:<\/strong><\/h5>\n

            <\/p>\n

            K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e9 m\u00e1y bay:<\/span><\/i><\/p>\n

            C\u0103n c\u1ee9 v\u00e0o cu\u1ed1ng v\u00e9 m\u00e1y bay v\u00e0 m\u1ee5c \u0111\u00edch c\u00f4ng t\u00e1c c\u1ee7a vi\u1ec7c \u0111i m\u00e1y bay, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed nh\u01b0 sau:<\/span><\/p>\n

            N\u1ee3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n

            N\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

            N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u00a0<\/span><\/p>\n

            C\u00f3 TK 111, 112 331: S\u1ed1 ti\u1ec1n mua v\u00e9 m\u00e1y bay.\u00a0<\/span><\/p>\n

            H\u1ea1ch to\u00e1n chi ph\u00ed v\u00e9 m\u00e1y bay l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ed5 bi\u1ebfn tuy nhi\u00ean v\u1eabn kh\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u00f3t do x\u00e1c \u0111\u1ecbnh sai lo\u1ea1i t\u00e0i kho\u1ea3n. Hi v\u1ecdng b\u00e0i vi\u1ebft tr\u00ean s\u1ebd gi\u00fap b\u1ea1n h\u1ea1ch to\u00e1n thu\u1ea7n th\u1ee5c khi g\u1eb7p nghi\u1ec7p v\u1ee5 n\u00e0y.\u00a0<\/span><\/p>\n

            \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3 trong vi\u1ec7c h\u1ea1ch to\u00e1n th\u00ec vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online \u0111\u01b0\u1ee3c coi l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. M\u1ed9t trong s\u1ed1 nh\u1eefng ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c tin d\u00f9ng nh\u1ea5t hi\u1ec7n nay ch\u00ednh l\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thi\u1ebft l\u1eadp s\u1eb5n c\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u1ef1 \u0111\u1ed9ng: thu ti\u1ec1n m\u1eb7t, chi ti\u1ec1n m\u1eb7t, thu ti\u1ec1n g\u1eedi, chi ti\u1ec1n g\u1eedi, gi\u00fap gi\u1ea3m thi\u1ec3u c\u00e1c thao t\u00e1c c\u1ee7a k\u1ebf to\u00e1n khi nh\u1eadp ch\u1ee9ng t\u1eeb. Khi \u0111\u00f3, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n ch\u1ecdn nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ng\u1ea7m \u0111\u1ecbnh t\u00e0i kho\u1ea3n N\u1ee3, C\u00f3 tr\u00ean ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/p>\n

            Nhanh tay \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n!<\/p>\n

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            Chi ph\u00ed v\u00e9 m\u00e1y bay l\u00e0 chi ph\u00ed th\u01b0\u1eddng g\u1eb7p t\u1ea1i doanh nghi\u1ec7p. Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n l\u00e0 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111\u1ec3 chi ph\u00ed m\u00e1y bay h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. C\u00e1ch h\u1ea1ch to\u00e1n v\u00e9 m\u00e1y bay nh\u01b0 th\u1ebf n\u00e0o? C\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a chi ph\u00ed v\u00e9 m\u00e1y bay? […]<\/p>\n","protected":false},"featured_media":13482,"template":"","article_category":[10],"class_list":["post-9071","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9071","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\/13482"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9071"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}