{"id":296,"date":"2019-08-01T13:19:16","date_gmt":"2019-08-01T13:19:16","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=296"},"modified":"2024-09-18T11:22:22","modified_gmt":"2024-09-18T11:22:22","slug":"new-tax-incentives-for-smes-through-the-ratification-of-government-regulation-no-46-year-2013","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/zh\/2019\/08\/01\/new-tax-incentives-for-smes-through-the-ratification-of-government-regulation-no-46-year-2013\/","title":{"rendered":"New Tax Incentives For SMEs Through The Ratification of Government Regulation No. 46 Year 2013"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"296\" class=\"elementor elementor-296\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6099ed23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6099ed23\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-156e6e2d\" data-id=\"156e6e2d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ec05e67 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"5ec05e67\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\tNew Tax Incentives For SMEs Through The Ratification of Government Regulation No. 46 Year 2013\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a681b23 de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"7a681b23\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">1 8 \u6708, 2019<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-647fc217 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"647fc217\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-3.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-3.png 1000w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-3-300x200.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-3-768x512.png 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2022\/09\/ARTIKEL-3-18x12.png 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-191e8fe5 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"191e8fe5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p><!-- wp:image {\"id\":292,\"width\":750,\"height\":500,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} --><!-- \/wp:image --><!-- wp:paragraph --><\/p>\n<p><strong>What is stipulated in GR 46\/2013?<\/strong><\/p>\n<p>It governs the income tax on the income of the business derived by the taxpayer who has a certain gross turnover, categorized as small to medium-sized taxpayers. This regulation is effective on 1 July 2013. The spirit behind this regulation is for the tax extensification through the introduction of a new simpler tax rule.<\/p>\n<p>\u00a0<\/p>\n<p><strong>Under what conditions the GR 46\/2013 is applied?<\/strong><\/p>\n<p>The GR 46\/2013 is applied on all income of the business derived by the taxpayer with gross turnover not exceeding IDR4.8 billion (equivalent to USD480 thousands) within a fiscal year, which equates to a calendar year.<\/p>\n<p>The tax rate is 1% of the gross turnover. All businesses are subject to this regulation. Businesses include any types of trading activities, industries, and services.<\/p>\n<p>\u00a0<\/p>\n<p><strong>What is excluded from the application of the GR 46\/2013?<\/strong><\/p>\n<p>Income is not subject to the GR 46\/2013 if it meets the following criteria:<\/p>\n<ol>\n<li>Income from services in connection with doing works not tied to any employers, such as doctors, lawyers\/attorneys, accountants, notaries, architects, musicians, masters of ceremony, anchors, and the like; or<\/li>\n<li>Income from the business that is subject to final income tax (Article 4 paragraph 2), such as a dorm room rental, house rental, construction services (planning, implementation, and supervision),\u00a0 income tax on oil and gas business, and so forth which are already regulated by particular Government Regulations; or<\/li>\n<li>Income derived from outside the country.<\/li>\n<\/ol>\n<p>\u00a0<\/p>\n<p><strong>Who are the tax subjects under the GR 46\/2013?<\/strong><\/p>\n<p>The parties subject to the GR 46\/2013 are:<\/p>\n<ol>\n<li>Individuals; and<\/li>\n<li>Corporations &#8211; excluding Permanent Establishment (\u201cPE\u201d), that receive income with a gross turnover not exceeding IDR4.8 billion (equivalent to USD480 thousand).<\/li>\n<\/ol>\n<p>\u00a0<\/p>\n<p><strong>Who is excluded as the tax subjects under the GR 46\/2013?<\/strong><\/p>\n<p>The parties not subject to the GR 46\/2013 are as follows:<\/p>\n<ol>\n<li>Individuals who conduct trading activities and\/or services of which they use facilities that can be assembled and use the business facilities, wholly or partly, for public interests which are not used for commercial activities. Examples of these individuals are itinerant traders and hawkers.<\/li>\n<li>Corporations that have not started a commercial operation or those that within a period of 1 (one) year after starting a commercial operation have a gross turnover exceeding R 4.8 billion.<\/li>\n<\/ol>\n<p>Those individuals or corporations described above shall implement the provisions of taxation in accordance with the General Taxation Provisions and Procedures Law and General Income Tax Law.<\/p>\n<p>\u00a0<\/p>\n<p><strong>What category of income tax for the income tax as governed under the GR 46\/2013?<\/strong><\/p>\n<p>Income taxes regulated under the GR 46\/2013 are categorized as final income tax article 4 paragraph 2. Hence, the taxpayers as mentioned above shall make a monthly payment of final income tax art. 4(2), instead of article 25 (a monthly tax installment) since the income is solely subject to the final tax.<\/p>\n<p>\u00a0<\/p>\n<p><strong>How to fulfill the tax obligation with regards to the GR 46\/2013?<\/strong><\/p>\n<p>The tax payment must be made no later than the 15th day of the following month using a tax payment slip (\u201cSSP\u201d). If the SSP is already validated as \u201cNTPN\u201d, taxpayers do not need to report monthly tax return article 4(2). The tax payment must be made using the tax code of 411128 and the tax type of 420.\u00a0 Furthermore, the income tax paid should be reported in the annual income tax return in the group income which is subject to the final tax.<\/p>\n<p>\u00a0<\/p>\n<p><strong>What is the tax benefit related to the implementation of the GR 46\/2013?<\/strong><\/p>\n<p>Based on the Directorate General of Taxation (\u201cDGT\u201d) regulation No. PER-32\/PJ\/2013 dated 25 September 2013, the taxpayer may apply for the exemption from withholding and\/or collection of nonfinal income tax to the DGT. The DGT will then issue an exemption certificate which will be valid until the end of the fiscal year concerned.<\/p>\n<p><!-- \/wp:list --><\/p>\n<ul><!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-61e99f00\" data-id=\"61e99f00\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d46c940 de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"6d46c940\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading 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class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ead8b7d de_scroll_animation_no elementor-widget elementor-widget-elementskit-post-list\" data-id=\"6ead8b7d\" data-element_type=\"widget\" data-widget_type=\"elementskit-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items ekit-post-list-wrapper\">\n\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/04\/02\/article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax 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2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2026\/02\/10\/reanda-international-partnered-with-gpipc-green-partnership-of-industrial-parks-in-china-and-chongqing-international-investment-consultation-group-cicc-to-bring-chinas-green-park-solutions-to-belt-and\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda International partnered with GPIPC (Green Partnership of Industrial Parks in China) and Chongqing International Investment Consultation Group (CICC) to bring China\u2019s Green Park Solutions to &quot;Belt and Road&quot; countries<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t10 2 \u6708 2026\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/12\/30\/elementor-6395\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Government Issues KBLI 2025: Key Implications for Businesses and Taxpayers<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t30 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/12\/08\/reanda-bernardi-and-bca-successfully-hold-tax-seminar-the-dual-edge-of-tax-managing-risks-and-capturing-savings\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reanda Bernardi and BCA Successfully Hold Tax Seminar \u201cThe Dual Edge of Tax: Managing Risks and Capturing Savings\u201d<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t08 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6362\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia&#039;s Strategic Role in Shaping the Accounting Profession in ASEAN<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6354\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Safeguarding Your Investments in Indonesia through Proper Financial and Tax Reporting<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6346\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Building Business Collaboration &amp; Sustainability at Reanda Regional Meeting 2025<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/06\/24\/indonesia-to-launch-the-worlds-9th-largest-floating-lng-facility-in-west-papua\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u5c06\u5728\u897f\u5df4\u5e03\u4e9a\u542f\u52a8\u4e16\u754c\u7b2c\u4e5d\u5927\u6d6e\u5f0f\u6db2\u5316\u5929\u7136\u6c14\u8bbe\u65bd<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t24 6 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>It governs the income tax on the income of the business derived by the taxpayer who has a certain gross turnover [&#8230;]<\/p>","protected":false},"author":1,"featured_media":297,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/comments?post=296"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/296\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media\/297"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media?parent=296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/categories?post=296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/tags?post=296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}