{"id":2621,"date":"2023-10-17T14:46:44","date_gmt":"2023-10-17T07:46:44","guid":{"rendered":"https:\/\/mavietnam.vn\/legal-frameworks-for-accounting-in-vietnams-business-landscape\/"},"modified":"2023-11-16T17:03:47","modified_gmt":"2023-11-16T10:03:47","slug":"tong-quan-khung-phap-ly-ke-toan-dang-ap-dung-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/mavietnam.vn\/vi\/tong-quan-khung-phap-ly-ke-toan-dang-ap-dung-tai-viet-nam\/","title":{"rendered":"T\u1ed5ng quan khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

Vi\u1ec7c hi\u1ec3u r\u00f5 khung ph\u00e1p l\u00fd l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng, \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd tu\u00e2n th\u1ee7 t\u1ed1t c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh, tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1t sinh trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/em><\/p>\n

C\u00f9ng v\u1edbi vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, vai tr\u00f2 c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u0169ng \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, c\u1ee7a doanh nghi\u1ec7p. K\u1ebf to\u00e1n l\u00e0 ng\u00f4n ng\u1eef c\u1ee7a t\u00e0i ch\u00ednh, v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00f9ng c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf \u0111\u00fang \u0111\u1eafn v\u00e0 ph\u00f9 h\u1ee3p \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c bi\u1ec3u \u0111\u1ea1t m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 trung th\u1ef1c.<\/em><\/p>\n

C\u01a1 quan qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/strong><\/span><\/h2>\n

C\u1ee5c Qu\u1ea3n l\u00fd, Gi\u00e1m s\u00e1t K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n (C\u1ee5c KTKT) l\u00e0 m\u1ed9t c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh (Vi\u1ec7t Nam). C\u1ee5c KTKT c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u h\u00e0nh, v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/p>\n

    \n
  • Ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn, v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c gia,<\/span><\/li>\n
  • \u0110\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c, t\u00ednh minh b\u1ea1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin k\u1ebf to\u00e1n<\/span><\/li>\n<\/ul>\n

    t\u1eeb \u0111\u00f3 gi\u00fap b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan bao g\u1ed3m c\u1ed9ng \u0111\u1ed3ng \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n

    Khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

    H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n, nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n quan tr\u1ecdng:<\/p>\n

    Lu\u1eadt K\u1ebf to\u00e1n<\/strong> (s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung 2015)<\/span><\/span><\/h3>\n

    \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u01a1 b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam. Lu\u1eadt K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc v\u00e0 quy \u0111\u1ecbnh c\u01a1 b\u1ea3n v\u1ec1 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh thu\u1ebf, v\u00e0 qu\u1ea3n l\u00fd k\u1ebf to\u00e1n trong doanh nghi\u1ec7p.<\/p>\n

    Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/strong> (Vietnam Accounting Standards -VAS)<\/span><\/span><\/h3>\n

    VAS l\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n d\u1ef1a tr\u00ean c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf nh\u01b0ng c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m n\u1ec1n kinh t\u1ebf v\u00e0 tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh chu\u1ea9n m\u1ef1c. VAS quy \u0111\u1ecbnh c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n

    C\u00e1c quy \u0111\u1ecbnh thu\u1ebf li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n

    C\u00e1c quy \u0111\u1ecbnh thu\u1ebf c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c nh\u1eb1m b\u1ea3o v\u1ec7 v\u00e0 gia t\u0103ng gi\u00e1 tr\u1ecb doanh nghi\u1ec7p. Bao g\u1ed3m c\u00e1c lu\u1eadt thu\u1ebf v\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn:<\/p>\n

      \n
    • Thu\u1ebf thu nh\u1eadp<\/li>\n
    • Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/li>\n
    • Thu\u1ebf doanh nghi\u1ec7p<\/li>\n
    • V\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n

      C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/strong><\/span><\/h3>\n

      Ngo\u00e0i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u01a1 b\u1ea3n, c\u01a1 quan ch\u1ee9c n\u0103ng th\u01b0\u1eddng ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, th\u00f4ng t\u01b0, quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 cung c\u1ea5p h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n g\u1ed1c. C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00e0y bao g\u1ed3m th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c.<\/p>\n

      Th\u00e1ch th\u1ee9c doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p khi tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/h2>\n

      Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u1ed1i di\u1ec7n v\u1edbi nhi\u1ec1u th\u00e1ch th\u1ee9c, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi \u00e1p d\u1ee5ng k\u1ebft h\u1ee3p c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 li\u00ean quan. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00e1ch th\u1ee9c ch\u00ednh m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i:<\/p>\n

        \n
      • Lu\u1eadt ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c<\/strong>:<\/span> Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng tr\u1ea3i qua s\u1ef1 thay \u0111\u1ed5i v\u00e0 b\u1ed5 sung li\u00ean t\u1ee5c nh\u1eb1m ho\u00e0n thi\u1ec7n khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ed9i nh\u1eadp v\u00e0o kinh t\u1ebf th\u1ebf gi\u1edbi, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n
      • S\u1ef1 kh\u00f3 kh\u0103n khi v\u1eadn d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n<\/strong>: <\/span>Trong c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n, c\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p v\u00e0 k\u1ef9 thu\u1eadt ki\u1ec3m to\u00e1n kh\u00e1c nhau. V\u00e0 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n n\u00e0ydoanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i \u0111\u1ea7u t\u01b0 nhi\u1ec1u th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c cho quy tr\u00ecnh k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y, t\u1eeb \u0111\u00f3 l\u00e0m gia t\u0103ng \u00e1p l\u1ef1c cho c\u00e1c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh.<\/li>\n
      • R\u1ee7i ro khi l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n:<\/strong> <\/span>Ngo\u00e0i vi\u1ec7c ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc khi l\u1ef1a ch\u1ecdn c\u01a1 quan ki\u1ec3m to\u00e1n, v\u00ec nhi\u1ec1u \u0111\u01a1n v\u1ecb quy m\u00f4 nh\u1ecf ch\u01b0a c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m v\u1eadn d\u1ee5ng k\u1ef9 thu\u1eadt v\u00e0 th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p khi \u0111\u01b0a ra k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 ch\u01b0a ch\u00ednh x\u00e1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi doanh nghi\u1ec7p c\u1ea7n mu\u1ed1n k\u00eau g\u1ecdi v\u1ed1n.<\/li>\n<\/ul>\n

        V\u1edbi ch\u00ednh s\u00e1ch m\u1edf c\u1eeda v\u00e0 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng m\u1ea1nh m\u1ebd c\u1ee7a Vi\u1ec7t Nam, vai tr\u00f2 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n tr\u1edf n\u00ean h\u1ebft s\u1ee9c quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, trung th\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Tuy nhi\u00ean, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c ph\u1ee9c t\u1ea1p t\u1eeb m\u00f4i tr\u01b0\u1eddng kinh doanh. V\u00e0 \u0111\u1ec3 ph\u00e1t tri\u1ec3n m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng, doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u r\u1ed9ng v\u1ec1 ph\u00e1p lu\u1eadt, \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, v\u00e0 lu\u00f4n s\u1eb5n s\u00e0ng th\u00edch nghi v\u1edbi s\u1ef1 bi\u1ebfn \u0111\u1ed5i.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Vi\u1ec7c hi\u1ec3u r\u00f5 khung ph\u00e1p l\u00fd l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng, \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd tu\u00e2n th\u1ee7 t\u1ed1t c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh, tr\u00e1nh c\u00e1c r\u1ee7i ro…<\/p>\n","protected":false},"author":123457,"featured_media":2630,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[39,64],"tags":[],"class_list":["post-2621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet","category-ke-toan-thue"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/mavietnam.vn\/wp-content\/uploads\/2023\/10\/mavietnam-accounting-standard-vietnam-2.jpg?fit=940%2C788&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/users\/123457"}],"replies":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/comments?post=2621"}],"version-history":[{"count":6,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2621\/revisions"}],"predecessor-version":[{"id":2727,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/posts\/2621\/revisions\/2727"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/media\/2630"}],"wp:attachment":[{"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/media?parent=2621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/categories?post=2621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavietnam.vn\/vi\/wp-json\/wp\/v2\/tags?post=2621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}