{"id":14537,"date":"2017-12-18T09:30:48","date_gmt":"2017-12-18T02:30:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14537"},"modified":"2022-03-21T09:32:39","modified_gmt":"2022-03-21T02:32:39","slug":"1-930-that-thu-thue-do-thieu-nang-luc-khung-phap-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-930-that-thu-thue-do-thieu-nang-luc-khung-phap-ly\/","title":{"rendered":"1.930. Th\u1ea5t thu thu\u1ebf do thi\u1ebfu n\u0103ng l\u1ef1c, khung ph\u00e1p l\u00fd"},"content":{"rendered":"(\u0110TTC) – \u201cThu\u1ebf giao d\u1ecbch TM\u0110T d\u1ec5 qu\u1ea3n h\u01a1n truy\u1ec1n th\u1ed1ng\u201d – \u0111\u00f3 l\u00e0 quan \u0111i\u1ec3m c\u1ee7a Lu\u1eadt s\u01b0 TR\u01af\u01a0NG THANH \u0110\u1ee8C, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, khi b\u00e0n v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi c\u00e1c giao d\u1ecbch TM\u0110T.<\/strong><\/p>\n

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Hi\u1ec7n kh\u00f3 thu thu\u1ebf v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng TM\u0110T l\u00e0 do c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, n\u0103ng l\u1ef1c c\u00e1n b\u1ed9 thu\u1ebf kh\u00f4ng theo k\u1ecbp xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7.<\/p>\n

PH\u00d3NG VI\u00caN: –<\/strong>\u00a0Lu\u1eadt s\u01b0 c\u00f3 th\u1ec3 n\u00f3i r\u00f5 h\u01a1n nh\u1eefng v\u01b0\u1edbng m\u1eafc trong thu thu\u1ebf TM\u0110T hi\u1ec7n nay l\u00e0 do \u0111\u00e2u?<\/strong><\/em><\/p>\n

Lu\u1eadt s\u01b0 TR\u01af\u01a0NG THANH \u0110\u1ee8C: –\u00a0<\/strong>T\u00f4i cho r\u1eb1ng nh\u1eefng kh\u00f3 kh\u0103n trong thu thu\u1ebf giao d\u1ecbch TM\u0110T th\u1eddi gian qua xu\u1ea5t ph\u00e1t t\u1eeb n\u0103ng l\u1ef1c, ph\u01b0\u01a1ng ph\u00e1p thu v\u00e0 c\u1ea3 khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf ch\u01b0a theo k\u1ecbp th\u1ef1c ti\u1ec5n. V\u1edbi c\u00e1c giao d\u1ecbch TM\u0110T trong n\u01b0\u1edbc v\u00e0 to\u00e0n c\u1ea7u c\u00f3 th\u1ec3 chia l\u00e0m 2 lo\u1ea1i.<\/p>\n

Th\u1ee9 nh\u1ea5t l\u00e0 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 s\u1ea3n ph\u1ea9m Vi\u1ec7t Nam, \u0111\u00e2y l\u00e0 l\u1ed7i l\u1edbn thu\u1ed9c v\u1ec1 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng. Ch\u1eb3ng h\u1ea1n nh\u01b0 Agoda, Booking, Expedia\u2026 h\u1ecd cho thu\u00ea ph\u00f2ng online t\u1ea1i nhi\u1ec1u kh\u00e1ch s\u1ea1n t\u1ea1i c\u00e1c TP du l\u1ecbch n\u1ed5i ti\u1ebfng Vi\u1ec7t Nam nh\u01b0 Phan Thi\u1ebft, Nha Trang, \u0111\u1ea3o Ph\u00fa Qu\u1ed1c\u2026<\/p>\n

\u0110\u00e2y l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu nh\u01b0 h\u1ecd mua c\u1ea3 g\u00f3i v\u00e0 \u0111\u00f3ng thu\u1ebf t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i, th\u00ec c\u00e1c \u0111\u1ed1i t\u00e1c Vi\u1ec7t Nam ph\u1ea3i \u0111\u00f3ng thu\u1ebf thay nh\u00e0 th\u1ea7u. H\u1ecd ch\u1ec9 kinh doanh gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7, gi\u1ed1ng nh\u01b0 Uber, Grab \u0111\u1ec3 h\u01b0\u1edfng hoa h\u1ed3ng ch\u00eanh l\u1ec7ch kho\u1ea3ng 20% t\u00f9y theo th\u1ecfa thu\u1eadn. V\u00e0 nh\u01b0 v\u1eady c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 thu thu\u1ebf kho\u00e1n gi\u1ed1ng nh\u01b0 Grab, Uber trong th\u1eddi gian qua. \u0110\u00e2y l\u00e0 lo\u1ea1i h\u00ecnh DN n\u00ean vi\u1ec7c truy thu thu\u1ebf s\u1ebd d\u1ec5 h\u01a1n \u0111\u1ed1i v\u1edbi truy thu thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n kinh doanh tr\u00ean m\u1ea1ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 2 l\u00e0 h\u1ecd b\u00e1n ho\u00e0n to\u00e0n ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0 ch\u01a1i c\u00e1 \u0111\u1ed9 b\u00f3ng \u0111\u00e1, ti\u1ec1n \u1ea3o, hay qu\u1ea3ng c\u00e1o tr\u00ean Google, Facebook m\u00e0 s\u1ea3n ph\u1ea9m kh\u00f4ng li\u00ean quan g\u00ec \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec \u0111\u00fang l\u00e0 kh\u00f3 thu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n ph\u1ea3i qu\u1ea3n b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n thanh to\u00e1n, k\u00eanh chuy\u1ec3n ti\u1ec1n ra n\u01b0\u1edbc ngo\u00e0i. T\u1ea5t nhi\u00ean \u0111\u00e2y l\u00e0 v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n giao d\u1ecbch TM\u0110T, c\u00f2n tr\u01b0\u1eddng h\u1ee3p l\u00e0 t\u1ed5 ch\u1ee9c, DN Vi\u1ec7t Nam mu\u1ed1n qu\u1ea3ng c\u00e1o tr\u00ean Google, Facebook th\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf thay r\u1ed3i, n\u1ebfu kh\u00f4ng n\u1ed9p th\u00ec kh\u00f4ng th\u1ec3 h\u1ee3p l\u00fd chi ph\u00ed.<\/p>\n

Theo t\u00f4i, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi giao d\u1ecbch TM\u0110T c\u00f2n d\u1ec5 h\u01a1n qu\u1ea3n c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c, b\u1edfi giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng kh\u00e1c c\u01a1 quan thu\u1ebf ph\u1ea3i soi t\u1eebng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, xem DN, h\u1ed9 kinh doanh c\u00f3 khai hay kh\u00f4ng khai, khai nhi\u1ec1u hay \u00edt. C\u00f2n v\u1edbi giao d\u1ecbch TM\u0110T th\u01b0\u1eddng c\u00e1c ph\u1ea7n m\u1ec1m d\u1eef li\u1ec7u s\u1ebd ghi l\u1ea1i h\u1ebft ch\u1ee9 kh\u00f4ng ph\u1ea3i th\u00edch l\u00e0 chuy\u1ec3n \u0111\u01b0\u1ee3c. B\u1edfi m\u1ecdi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n ti\u1ec1n cho Google, Facebook \u0111\u1ec1u qua k\u00eanh trung gian l\u00e0 c\u00e1c ng\u00e2n h\u00e0ng, tr\u01b0\u1eddng h\u1ee3p h\u1ecd chuy\u1ec3n b\u1eb1ng ti\u1ec1n \u1ea3o th\u00ec kh\u00f4ng qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c.<\/p>\n

– Lu\u1eadt s\u01b0 th\u1ea5y vi\u1ec7c DN Vi\u1ec7t ph\u1ea3i n\u1ed9p thay cho c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Booking, Agoda, Google, Facebook c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng?<\/strong><\/em><\/p>\n

– C\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u00f3 l\u00fd c\u1ee7a h\u1ecd, b\u1edfi kh\u00f4ng c\u00f3 c\u00e1ch g\u00ec thu \u0111\u01b0\u1ee3c h\u1ecd khi h\u1ecd \u0111ang \u1edf b\u00ean kia bi\u00ean gi\u1edbi. \u0110i\u1ec1u n\u00e0y bu\u1ed9c ph\u1ea3i t\u00ednh v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN, v\u00e0 DN trong n\u01b0\u1edbc ph\u1ea3i n\u1ed9p thay. Th\u1ef1c t\u1ebf t\u00ecnh tr\u1ea1ng n\u1ed9p thay thu\u1ebf c\u0169ng r\u1ea5t nhi\u1ec1u, th\u00ed d\u1ee5 thu\u1ebf VAT DN ph\u1ea3i n\u1ed9p thay cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, suy cho c\u00f9ng h\u1ecd c\u0169ng t\u00ednh v\u00e0o gi\u00e1 h\u1ebft th\u00f4i. Hay n\u1ebfu gi\u00e1 ph\u00f2ng 1 tri\u1ec7u \u0111\u1ed3ng trong \u0111\u00f3 \u0111\u00e3 c\u00f3 thu\u1ebf nh\u00e0 th\u1ea7u r\u1ed3i.<\/p>\n

Thu\u1ebf nh\u00e0 th\u1ea7u bao g\u1ed3m nhi\u1ec1u th\u1ee9 thu\u1ebf, trong \u0111\u00f3 g\u1ed3m nhi\u1ec1u lo\u1ea1i thu\u1ebf m\u00e0 kh\u00f4ng b\u00f3c t\u00e1ch \u0111\u01b0\u1ee3c, g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf VAT, thu\u1ebf thu nh\u1eadp\u2026 n\u00f3 gi\u1ed1ng nh\u01b0 thu\u1ebf h\u1ed9 kinh doanh hi\u1ec7n nay. \u0110\u00e2y l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf kho\u00e1n, t\u00ednh vo, t\u00ednh c\u1ea3 g\u00f3i gi\u1ed1ng nh\u01b0 Uber, Grab hi\u1ec7n nay. Ho\u1ea1t \u0111\u1ed9ng TM\u0110T xuy\u00ean bi\u1ebfn gi\u1edbi c\u00f3 nh\u1eefng \u0111\u1eb7c th\u00f9 nh\u01b0 v\u1eady, \u0111\u00f4i khi kh\u00f4ng b\u00f3c t\u00e1ch r\u1ea1ch r\u00f2i ra \u0111\u01b0\u1ee3c.<\/p>\n

– B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111\u1ec1 xu\u1ea5t c\u00e1c ng\u00e2n h\u00e0ng l\u00e0m th\u1ee7 t\u1ee5c chi\u1ebft kh\u1ea5u thu\u1ebf lu\u00f4n khi thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n, \u00f4ng th\u1ea5y \u0111\u1ec1 xu\u1ea5t n\u00e0y c\u00f3 ph\u00f9 h\u1ee3p?<\/strong><\/em><\/p>\n

– \u0110\u00e2y l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p kh\u1ea3 quan, b\u1edfi m\u1ecdi thanh to\u00e1n gi\u1eefa c\u00e1c ng\u00e2n h\u00e0ng trong n\u01b0\u1edbc \u0111\u1ec1u ph\u1ea3i qua NHNN. C\u00f3 th\u1ec3 v\u1ec1 danh ngh\u0129a c\u00e1c ng\u00e2n h\u00e0ng thanh to\u00e1n v\u1edbi nhau nh\u01b0ng \u0111\u1ec1u v\u00f2ng qua m\u1ed9t c\u1ed5ng ki\u1ec3m so\u00e1t c\u1ee7a NHNN.<\/p>\n

Th\u1ef1c t\u1ebf trong l\u1ecbch s\u1eed \u0111\u00e3 c\u00f3 th\u1eddi k\u1ef3 ng\u00e0nh thu\u1ebf v\u00e0 c\u00e1c ng\u00e0nh kh\u00e1c \u1ee7y nhi\u1ec7m cho ng\u00e2n h\u00e0ng thu thu\u1ebf nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc. Thu thu\u1ebf ng\u00e2n s\u00e1ch qua ng\u00e2n h\u00e0ng nhi\u1ec1u khi t\u1ed1t h\u01a1n c\u00e1ch thu c\u1ee7a ng\u00e0nh thu\u1ebf, h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng hi\u1ec7n nay v\u1ed1n c\u00f3 c\u00f4ng ngh\u1ec7, thi\u1ebft b\u1ecb r\u1ea5t t\u1ed1t, n\u00ean h\u1ecd thu th\u00ec qu\u00e1 \u1ed5n v\u1ec1 nhi\u1ec1u th\u1ee9.<\/p>\n

– T\u1eeb tr\u01b0\u1eddng h\u1ee3p truy thu thu\u1ebf h\u1ed9 kinh doanh online 9,1 t\u1ef7 \u0111\u1ed3ng t\u1ea1i TPHCM, \u00f4ng c\u00f3 nh\u1eadn th\u1ea5y ng\u00e0nh thu\u1ebf \u0111ang thi\u1ebfu gi\u1ea3i ph\u00e1p \u0111\u1ec3 thu thu\u1ebf hi\u1ec7u qu\u1ea3 tr\u00ean di\u1ec7n r\u1ed9ng?<\/strong><\/em><\/p>\n

– M\u1ed9t trong nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd l\u00e0m kh\u00f3 ng\u00e0nh thu\u1ebf hi\u1ec7n nay l\u00e0 ch\u00fang ta \u0111ang duy tr\u00ec m\u00f4 h\u00ecnh h\u1ed9 kinh doanh, \u0111\u00e3 kinh doanh chuy\u00ean nghi\u1ec7p ph\u1ea3i l\u00e0 DN, c\u00f2n qu\u1ea3n l\u00fd th\u1ebf n\u00e0o l\u00e0 do m\u00ecnh. H\u01a1n n\u1eefa c\u00e1c quy \u0111\u1ecbnh v\u1ec1 TM\u0110T hi\u1ec7n nay ch\u1eadm thay \u0111\u1ed5i.<\/p>\n

Nh\u01b0ng d\u00f9 sao h\u1ed9 kinh doanh tr\u00ean m\u1ea1ng c\u00f2n qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c, c\u00f2n h\u1ed9 kinh doanh truy\u1ec1n th\u1ed1ng hi\u1ec7n nay nhi\u1ec1u khi h\u1ecd v\u1eabn tha h\u1ed3 tr\u1ed1n thu\u1ebf v\u00ec ta duy tr\u00ec c\u01a1 ch\u1ebf thu\u1ebf kho\u00e1n r\u1ea5t th\u1ea5p v\u1edbi h\u1ed9 kinh doanh, n\u00f3 kh\u00f4ng b\u1eaft bu\u1ed9c, kh\u00f4ng ch\u1eb7t ch\u1ebd, n\u00ean d\u1ec5 x\u1ea3y ra t\u00ecnh tr\u1ea1ng h\u1ed9 kinh doanh doanh thu c\u1ea3 tr\u0103m t\u1ef7 \u0111\u1ed3ng nh\u01b0ng ch\u1ec9 n\u1ed9p thu\u1ebf kho\u00e1n h\u1ed9 kinh doanh th\u00e1ng 1-2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

\u1ede g\u00f3c nh\u00ecn n\u00e0y th\u1ea5y \u0111\u01b0\u1ee3c vi\u1ec7c truy thu thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh qua m\u1ea1ng \u0111\u01a1n gi\u1ea3n, minh b\u1ea1ch h\u01a1n nhi\u1ec1u l\u1ea7n so v\u1edbi h\u1ed9 kinh doanh truy\u1ec1n th\u1ed1ng. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh qua m\u1ea1ng \u0111\u1ec1u c\u00f4ng khai, \u0111a s\u1ed1 l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n qua h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng n\u00ean d\u1ec5 thu. N\u1ebfu giao ti\u1ec1n m\u1eb7t r\u1ea5t kh\u00f3 ki\u1ec3m so\u00e1t, \u1edf \u0111\u00e2y c\u00f3 th\u1ec3 th\u1ea5y nh\u1edd c\u00f3 Facebook, Google m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u00eam \u201ctai m\u1eaft\u201d \u0111\u1ec3 thu thu\u1ebf. Gi\u1ed1ng nh\u01b0 qu\u1ea3n l\u00fd thu\u1ebf Uber, Grab d\u1ec5 h\u01a1n qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c h\u00e3ng taxi truy\u1ec1n th\u1ed1ng r\u1ea5t nhi\u1ec1u.<\/p>\n

– \u00d4ng c\u00f3 khuy\u1ebfn ngh\u1ecb g\u00ec \u0111\u1ed1i v\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch TM\u0110T?<\/strong><\/em><\/p>\n

– C\u1ea7n khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng TM\u0110T ph\u00e1t tri\u1ec3n, b\u1edfi ho\u1ea1t \u0111\u1ed9ng TM\u0110T c\u1ef1c k\u1ef3 minh b\u1ea1ch, r\u1ea1ch r\u00f2i, ph\u1ea3i \u0111\u0103ng k\u00fd l\u1eadp trang web, ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p ph\u00e9p qu\u1ea3n l\u00fd d\u1ec5 h\u01a1n. C\u00f2n vi\u1ec7c b\u00e1n h\u00e0ng tr\u00ean Facebook n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch TM\u0110T, tr\u00ean th\u1ef1c t\u1ebf n\u00f3 ch\u1ec9 l\u00e0 k\u00eanh \u0111\u1ec3 qu\u1ea3ng b\u00e1, b\u00e1n h\u00e0ng, \u0111\u1ec3 ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n trao \u0111\u1ed5i th\u00f4ng tin.<\/p>\n

C\u00f2n bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd n\u00ean t\u1eadp trung v\u00e0o c\u00e1i g\u1ed1c l\u00e0 ho\u1ea1t \u0111\u1ed9ng TM\u0110T, kinh doanh tr\u00ean m\u1ea1ng. \u1ede \u0111\u00e2y qu\u1ea3n l\u00fd c\u1ea7n t\u1eadp trung v\u00e0o d\u00f2ng ti\u1ec1n, nh\u01b0 y\u00eau c\u1ea7u thanh to\u00e1n qua c\u1ed5ng thanh to\u00e1n qu\u1ed1c gia Napas, c\u00f2n th\u1ef1c t\u1ebf Facebook l\u00e0 m\u1ed9t k\u00eanh gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 thu thu\u1ebf th\u00f4i.<\/p>\n

– Xin c\u1ea3m \u01a1n \u00f4ng.<\/strong><\/em><\/p>\n\n\n\n
\u00a0Nh\u00ecn chung t\u1ea5t c\u1ea3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n ti\u1ec1n k\u1ec3 c\u1ea3 trong n\u01b0\u1edbc, ngo\u00e0i n\u01b0\u1edbc \u0111\u1ec1u ph\u1ea3i th\u00f4ng qua ng\u00e2n h\u00e0ng, m\u00e0 v\u1ec1 nguy\u00ean t\u1eafc c\u01a1 quan thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u00e1c ng\u00e2n h\u00e0ng cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n kh\u00e1ch h\u00e0ng khi c\u1ea7n, v\u00e0 c\u00f3 th\u1ec3 d\u1ec5 \u0111\u00e0ng \u0111\u1ed1i chi\u1ebfu doanh thu th\u1ef1c t\u1ebf c\u1ee7a DN, c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c so v\u1edbi m\u1ee9c k\u00ea khai. C\u00f4ng ngh\u1ec7 c\u00e0ng cao c\u00e0ng \u0111\u01a1n gi\u1ea3n, c\u00e0ng d\u1ec5 qu\u1ea3n l\u00fd, v\u1ea5n \u0111\u1ec1 c\u1ea7n c\u1ea3i thi\u1ec7n n\u0103ng l\u1ef1c c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u0102NG TU\u00c2N (th\u1ef1c hi\u1ec7n)<\/strong><\/p>\n

\u2014\u2014\u2014\u2014-<\/p>\n

S\u00e0i G\u00f2n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (Ch\u1ee7 \u0111i\u1ec3m s\u1ef1 ki\u1ec7n) 18-12-2017:<\/em><\/strong><\/p>\n

http:\/\/saigondautu.com.vn\/chu-diem-su-kien\/that-thu-thue-do-thieu-nang-luc-khung-phap-ly-52960.html<\/a><\/em><\/p>\n

(1.308\/1.402)<\/em>","protected":false},"excerpt":{"rendered":"

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