{"id":17163,"date":"2018-04-12T16:44:45","date_gmt":"2018-04-12T09:44:45","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=17163"},"modified":"2022-04-05T16:54:12","modified_gmt":"2022-04-05T09:54:12","slug":"2-114-ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-114-ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon\/","title":{"rendered":"2.114. TS B\u00f9i Trinh: T\u0103ng thu\u1ebf s\u1ebd khi\u1ebfn ng\u01b0\u1eddi ngh\u00e8o c\u00e0ng ngh\u00e8o h\u01a1n"},"content":{"rendered":"<strong>(VOV.VN) &#8211; \u0110\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu v\u1eabn \u0111ang v\u1ea5p ph\u1ea3i nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u c\u00f9ng nh\u1eefng lo l\u1eafng v\u1ec1 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1edbi n\u1ec1n kinh t\u1ebf.<\/strong><\/p>\n<p><strong>Thu\u1ebf ch\u01b0a t\u0103ng \u0111\u00e3 th\u1ea5y s\u1ee9c \u00e9p<\/strong><\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t ban h\u00e0nh m\u1ed9t Lu\u1eadt m\u1edbi \u0111\u1ec3 s\u1eeda \u0111\u1ed5i b\u1ed5 sung 5 lu\u1eadt thu\u1ebf g\u1ed3m Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean, Lu\u1eadt Thu\u1ebf thu nh\u1eadp DN v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u1ea5n \u0111\u1ec1 n\u00f3ng nh\u1ea5t l\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3m b\u1edbt \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT 5%, nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf VAT 10%, t\u1eeb ng\u00e0y 1\/1\/2019 s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf 11% v\u00e0 12% t\u1eeb ng\u00e0y 01\/01\/2020 (theo d\u1ef1 th\u1ea3o m\u1edbi nh\u1ea5t).<\/p>\n<p>M\u1ed9t trong nh\u1eefng c\u01a1 s\u1edf \u0111\u1ec3 s\u1eeda \u0111\u1ed5i thu\u1ebf VAT m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf VAT th\u00f4ng th\u01b0\u1eddng 10% nh\u01b0 hi\u1ec7n nay l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i th\u1ea5p, ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, kh\u00f3 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh qu\u1ed1c gia. Tr\u00ean th\u1ebf gi\u1edbi, s\u1ed1 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf VAT \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng c\u0169ng nh\u01b0 t\u0103ng s\u1ed1 thu ng\u00e2n s\u00e1ch \u0111ang nhi\u1ec1u v\u00e0 t\u0103ng thu\u1ebf su\u1ea5t VAT \u0111ang tr\u1edf th\u00e0nh xu h\u01b0\u1edbng ph\u1ed5 bi\u1ebfn. B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, theo Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, qua th\u1ed1ng k\u00ea m\u1ee9c \u1edf 112 n\u01b0\u1edbc, c\u00f3 88 n\u01b0\u1edbc c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 12% \u0111\u1ebfn 25%&#8230;<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"653\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-17168 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.1-450x281.jpg\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.1-450x281.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.1.jpg 490w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td width=\"653\"><em>T\u0103ng thu\u1ebf s\u1ebd khi\u1ebfn ng\u01b0\u1eddi ngh\u00e8o c\u00e0ng ngh\u00e8o h\u01a1n (\u1ea2nh minh h\u1ecda: KT)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Tuy nhi\u00ean, TS V\u0169 Th\u00e0nh T\u1ef1 Anh, Gi\u00e1m \u0111\u1ed1c Nghi\u00ean c\u1ee9u c\u1ee7a Ch\u01b0\u01a1ng tr\u00ecnh Gi\u1ea3ng d\u1ea1y Kinh t\u1ebf Fulbright cho r\u1eb1ng, hi\u1ec7n t\u1ef7 tr\u1ecdng \u0111\u00f3ng g\u00f3p c\u1ee7a thu\u1ebf VAT trong t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a Vi\u1ec7t Nam \u0111\u00e3 kh\u00e1 cao, cao h\u01a1n h\u1eb3n so v\u1edbi c\u00e1c n\u01b0\u1edbc EU \u2013 l\u00e0 nh\u1eefng n\u01b0\u1edbc c\u00f3 thu\u1ebf su\u1ea5t VAT thu\u1ed9c nh\u00f3m cao nh\u1ea5t th\u1ebf gi\u1edbi. V\u1edbi thu\u1ebf su\u1ea5t VAT ph\u1ed5 th\u00f4ng hi\u1ec7n nay l\u00e0 10%, thu\u1ebf VAT chi\u1ebfm t\u1edbi 27,5% t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a Vi\u1ec7t Nam. Trong khi \u0111\u00f3, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng trung b\u00ecnh cao h\u01a1n h\u1eb3n (21,3%), thu\u1ebf VAT c\u0169ng ch\u1ec9 chi\u1ebfm trung b\u00ecnh 21,4% t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c n\u01b0\u1edbc EU.<\/p>\n<p>\u201cThu\u1ebf VAT nh\u00ecn chung c\u00f3 t\u00ednh \u201cl\u0169y tho\u00e1i\u201d, do v\u1eady s\u1ebd \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p n\u1eb7ng n\u1ec1 h\u01a1n. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng, b\u1ea5t k\u1ec3 thu nh\u1eadp cao hay th\u1ea5p, \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf VAT cho c\u00f9ng m\u1ed9t s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf. Song do ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p ph\u1ea3i d\u00e0nh m\u1ed9t t\u1ef7 tr\u1ecdng thu nh\u1eadp l\u1edbn h\u01a1n cho ti\u00eau d\u00f9ng n\u00ean g\u00e1nh n\u1eb7ng thu\u1ebf h\u1ecd ph\u1ea3i ch\u1ecbu s\u1ebd chi\u1ebfm t\u1ef7 tr\u1ecdng cao h\u01a1n so v\u1edbi thu nh\u1eadp. T\u0103ng thu\u1ebf VAT v\u00ec v\u1eady s\u1ebd l\u00e0m ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p b\u1ecb t\u1ed5n th\u01b0\u01a1ng nhi\u1ec1u h\u01a1n\u201d, TS V\u0169 Th\u00e0nh T\u1ef1 Anh nh\u1eadn \u0111\u1ecbnh.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT, \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi x\u0103ng d\u1ea7u l\u00ean k\u1ecbch khung (t\u1eeb 3.000 \u0111\u1ed3ng\/l\u00edt l\u00ean m\u1ee9c k\u1ecbch khung cho ph\u00e9p l\u00e0 4.000 \u0111\u1ed3ng\/l\u00edt; d\u1ea7u diesel t\u0103ng t\u1eeb 1.500 \u0111\u1ed3ng\/l\u00edt l\u00ean k\u1ecbch tr\u1ea7n 2.000 \u0111\u1ed3ng\/l\u00edt&#8230;) c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111ang g\u1eb7p ph\u1ea3i nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u. N\u1ebfu thu\u1ebf GTGT v\u00e0 thu\u1ebf m\u00f4i tr\u01b0\u1eddng c\u00f9ng t\u0103ng, ch\u1ec9 t\u00ednh ri\u00eang m\u1eb7t h\u00e0ng x\u0103ng s\u1ebd ph\u1ea3i g\u00e1nh th\u00eam chi ph\u00ed thu\u1ebf r\u1ea5t l\u1edbn. Trong khi x\u0103ng l\u00e0 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o c\u1ee7a nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, do \u0111\u00f3, gi\u00e1 ch\u1ec9 c\u1ea7n nh\u00edch l\u00ean s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng kh\u00f4ng nh\u1ecf t\u1edbi nhi\u1ec1u ng\u00e0nh kh\u00e1c. V\u00e0 ng\u01b0\u1eddi g\u00e1nh ch\u1ecbu l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng sau c\u00f9ng.<\/p>\n<p>Ti\u1ebfn s\u1ef9 Nguy\u1ec5n \u0110\u1ee9c Th\u00e0nh, Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n nghi\u00ean c\u1ee9u kinh t\u1ebf v\u00e0 ch\u00ednh s\u00e1ch Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf &#8211; \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i cho r\u1eb1ng, thu\u1ebf nh\u1eadp kh\u1ea9u gi\u1ea3m l\u00e0 nh\u1edd cam k\u1ebft, trao \u0111\u1ed5i c\u00f3 \u0111i c\u00f3 l\u1ea1i trong h\u1ed9i nh\u1eadp. N\u1ebfu v\u00ec ngu\u1ed3n thu \u00edt \u0111i m\u00e0 quay sang \u0111\u00e1nh thu\u1ebf n\u1ed9i \u0111\u1ecba, trong \u0111\u00f3 c\u00f3 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u1edbi x\u0103ng d\u1ea7u, t\u00ednh ch\u1ea5t h\u1ee3p l\u00fd r\u1ea5t th\u1ea5p. \u0110i\u1ec1u n\u00e0y c\u00f2n l\u00e0m DN b\u1ecb \u201cthi\u1ec7t \u0111\u01a1n thi\u1ec7t k\u00e9p\u201d.<\/p>\n<p>L\u00fd do l\u00e0 DN \u0111ang b\u1ecb \u1ea3nh h\u01b0\u1edfng khi thu\u1ebf nh\u1eadp kh\u1ea9u gi\u1ea3m, h\u00e0ng ngo\u1ea1i nh\u1eadp v\u00e0o r\u1ea5t nhi\u1ec1u. Trong khi ti\u1ebfp t\u1ee5c ph\u1ea3i t\u0103ng chi cho thu\u1ebf n\u1ed9i \u0111\u1ecba, DN s\u1ebd c\u00e0ng b\u1ecb \u00e1p l\u1ef1c c\u1ea1nh tranh l\u1edbn h\u01a1n n\u00ean s\u1ebd kh\u00f3 c\u00f3 th\u1ec3 \u201cs\u1ed1ng\u201d \u0111\u01b0\u1ee3c.<\/p>\n<p><strong>Nh\u00e0 n\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c g\u00ec v\u00e0 m\u1ea5t g\u00ec?<\/strong><\/p>\n<p>Theo chuy\u00ean gia kinh t\u1ebf B\u00f9i Trinh, thu\u1ebf VAT l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, t\u1ee9c l\u00e0 DN \u0111\u00f3ng h\u1ed9 ng\u01b0\u1eddi ti\u00eau d\u00f9ng. T\u0103ng VAT t\u1ee9c l\u00e0 to\u00e0n d\u00e2n s\u1ebd ph\u1ea3i g\u00e1nh ch\u1ecbu khi ti\u00eau d\u00f9ng b\u1ea5t k\u1ec3 s\u1ea3n ph\u1ea9m g\u00ec d\u00f9 l\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc hay nh\u1eadp kh\u1ea9u. T\u0103ng VAT m\u00e0 gi\u1ea3m thu\u1ebf thu nh\u1eadp l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c \u0111\u1ee9ng v\u1ec1 ph\u00eda ng\u01b0\u1eddi gi\u00e0u, chia ngh\u0129a v\u1ee5 thu\u1ebf l\u00ean vai to\u00e0n d\u00e2n.<\/p>\n<p>\u201c\u0110a s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m c\u00f2n ch\u01b0a \u0111\u1ee7 chi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Do v\u1eady, vi\u1ec7c t\u0103ng thu\u1ebf s\u1ebd khi\u1ebfn ng\u01b0\u1eddi ngh\u00e8o c\u00e0ng ngh\u00e8o h\u01a1n, kho\u1ea3ng c\u00e1ch gi\u00e0u ngh\u00e8o c\u0169ng v\u00ec th\u1ebf m\u00e0 c\u00e1ch xa h\u01a1n\u201d, \u00f4ng Trinh n\u00f3i.<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"653\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-17169 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.2-450x281.png\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.2-450x281.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.2.png 490w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td width=\"653\"><em>T\u0103ng thu\u1ebf ch\u01b0a ch\u1eafc \u0111\u00e3 gi\u00fap ng\u00e2n s\u00e1ch t\u0103ng thu (\u1ea2nh minh h\u1ecda: KT)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Chuy\u00ean gia kinh t\u1ebf B\u00f9i Trinh ph\u00e2n t\u00edch: GDP = T\u1ed5ng gi\u00e1 tr\u1ecb gia t\u0103ng theo gi\u00e1 c\u01a1 b\u1ea3n + VAT. Do \u0111\u00f3, t\u0103ng thu\u1ebf n\u00e0y nh\u00ecn tho\u00e1ng qua t\u01b0\u1edfng ch\u1eebng nh\u01b0 c\u00f3 th\u1ec3 l\u00e0m t\u0103ng GDP trong t\u1ee9c th\u1eddi nh\u01b0ng th\u1ef1c t\u1ebf l\u1ea1i l\u00e0m suy gi\u1ea3m ngu\u1ed3n l\u1ef1c c\u1ee7a n\u1ec1n kinh t\u1ebf \u1edf nh\u1eefng chu k\u1ef3 s\u1ea3n xu\u1ea5t sau.<\/p>\n<p>B\u1edfi t\u0103ng VAT s\u1ebd d\u1eabn \u0111\u1ebfn ch\u1ec9 s\u1ed1 gi\u00e1 s\u1ea3n xu\u1ea5t (PPI) c\u1ee7a n\u1ec1n kinh t\u1ebf t\u0103ng l\u00ean khi\u1ebfn cho ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) c\u0169ng t\u0103ng theo. Nh\u01b0 v\u1eady, th\u1ef1c ch\u1ea5t GDP kh\u00f4ng t\u0103ng l\u00ean m\u00e0 th\u1eadm ch\u00ed gi\u1ea3m \u0111i \u1edf ngay chu k\u1ef3 s\u1ea3n xu\u1ea5t sau \u0111\u00f3. \u1ede nh\u1eefng chu k\u1ef3 s\u1ea3n xu\u1ea5t ti\u1ebfp theo t\u0103ng tr\u01b0\u1edfng GDP ch\u1eafc ch\u1eafn s\u1ebd kh\u00f3 kh\u0103n.<\/p>\n<p>Theo nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, khi n\u1ec1n kinh t\u1ebf, s\u1ea3n xu\u1ea5t kinh doanh v\u1eabn r\u1ea5t kh\u00f3 kh\u0103n v\u00e0 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n ch\u01b0a cao th\u00ec vi\u1ec7c t\u0103ng thu\u1ebf ch\u01b0a ch\u1eafc \u0111\u00e3 l\u00e0m t\u0103ng \u0111\u01b0\u1ee3c s\u1ed1 thu nh\u01b0 ban so\u1ea1n th\u1ea3o mong mu\u1ed1n, v\u00ec v\u1eady th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc c\u1ea9n tr\u1ecdng.<\/p>\n<p><em>\u201cVi\u1ec7c t\u0103ng thu\u1ebf nh\u01b0 d\u1ef1 th\u1ea3o s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed, gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp c\u1ee7a DN v\u00e0 c\u1ee7a n\u1ec1n s\u1ea3n xu\u1ea5t kinh doanh n\u00f3i chung. Do \u0111\u00f3, c\u1ea7n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 thu \u0111\u00fang, thu \u0111\u1ee7, thu c\u00f4ng b\u1eb1ng \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thay v\u00ec t\u0103ng thu\u1ebf su\u1ea5t\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI nh\u1ea5n m\u1ea1nh.\/.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>C\u1ea9m T\u00fa\/VOV.VN<\/strong><\/p>\n<p>&#8212;&#8212;-<\/p>\n<p><strong><em>VOV.VN (Kinh t\u1ebf) 12-4-2018:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/vov.vn\/kinh-te\/ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon-749950.vov\">https:\/\/vov.vn\/kinh-te\/ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon-749950.vov<\/a><\/em><\/p>\n<p><em>(67\/1.150)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VOV.VN) &#8211; \u0110\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu v\u1eabn \u0111ang v\u1ea5p ph\u1ea3i nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u c\u00f9ng nh\u1eefng lo l\u1eafng v\u1ec1 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1edbi n\u1ec1n kinh t\u1ebf. Thu\u1ebf ch\u01b0a t\u0103ng \u0111\u00e3 th\u1ea5y s\u1ee9c \u00e9p B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t ban h\u00e0nh m\u1ed9t Lu\u1eadt m\u1edbi \u0111\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":17168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-17163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.114. TS B\u00f9i Trinh: T\u0103ng thu\u1ebf s\u1ebd khi\u1ebfn ng\u01b0\u1eddi ngh\u00e8o c\u00e0ng ngh\u00e8o h\u01a1n - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/2-114-ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.114. TS B\u00f9i Trinh: T\u0103ng thu\u1ebf s\u1ebd khi\u1ebfn ng\u01b0\u1eddi ngh\u00e8o c\u00e0ng ngh\u00e8o h\u01a1n[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VOV.VN) &#8211; \u0110\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu v\u1eabn \u0111ang v\u1ea5p ph\u1ea3i nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u c\u00f9ng nh\u1eefng lo l\u1eafng v\u1ec1 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1edbi n\u1ec1n kinh t\u1ebf. Thu\u1ebf ch\u01b0a t\u0103ng \u0111\u00e3 th\u1ea5y s\u1ee9c \u00e9p B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t ban h\u00e0nh m\u1ed9t Lu\u1eadt m\u1edbi \u0111\u1ec3 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-114-ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-12T09:44:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-05T09:54:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/14.1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"490\" \/>\n\t<meta property=\"og:image:height\" content=\"306\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-114-ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-114-ts-bui-trinh-tang-thue-se-khien-nguoi-ngheo-cang-ngheo-hon\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"2.114. 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