{"id":18551,"date":"2017-08-24T21:59:28","date_gmt":"2017-08-24T14:59:28","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=18551"},"modified":"2022-04-18T22:02:19","modified_gmt":"2022-04-18T15:02:19","slug":"1-778-than-trong-voi-phuong-an-tang-thue-vat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/","title":{"rendered":"1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT."},"content":{"rendered":"(\u0110BND) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u1eeb 10% l\u00ean 12% s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 n\u1ec1n kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111i ng\u01b0\u1ee3c l\u1ea1i mong mu\u1ed1n x\u00e2y d\u1ef1ng Ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 c\u00f2n \u201cdung d\u01b0\u1ee1ng\u201d cho vi\u1ec7c chi ng\u00e2n s\u00e1ch theo ki\u1ec3u \u201cvung tay qu\u00e1 tr\u00e1n\u201d, do \u0111\u00f3 c\u1ea7n h\u1ebft s\u1ee9c th\u1eadn tr\u1ecdng.<\/strong><\/p>\n\n\n\n
\u00a0Theo B\u1ed9 T\u00e0i ch\u00ednh, kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y, trong b\u1ed1i c\u1ea3nh n\u1ee3 c\u00f4ng t\u0103ng cao t\u1ea1i nhi\u1ec1u qu\u1ed1c gia (k\u1ec3 c\u1ea3 n\u01b0\u1edbc ph\u00e1t tri\u1ec3n), xu h\u01b0\u1edbng \u1edf c\u00e1c n\u01b0\u1edbc n\u00e0y l\u00e0 c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng ngu\u1ed3n thu t\u1eeb thu\u1ebf gi\u00e1n thu (c\u1ee5 th\u1ec3 l\u00e0 t\u0103ng thu\u1ebf ti\u00eau d\u00f9ng nh\u01b0 VAT). \u0110\u01a1n c\u1eed, t\u1eeb n\u0103m 2009 – 2016, thu\u1ebf VAT t\u1ea1i c\u00e1c n\u01b0\u1edbc thu\u1ed9c T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf (OECD) t\u0103ng t\u1eeb kho\u1ea3ng 19% (n\u0103m 2014) l\u00ean h\u01a1n 19% (n\u0103m 2016), c\u00e1c n\u01b0\u1edbc EU t\u1eeb trung b\u00ecnh 19% (n\u0103m 2000) l\u00ean x\u1ea5p x\u1ec9 21,5% (n\u0103m 2014)\u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00e0nh vi\u00ean T\u1ed5 C\u00f4ng t\u00e1c thi h\u00e0nh Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 L\u00ca XU\u00c2N HI\u1ec0N:\u00a0N\u00ean \u201ckhoan th\u01b0 s\u1ee9c d\u00e2n\u201d<\/strong><\/p>\n

\"\"<\/p>\n

T\u00f4i kh\u00f4ng \u1ee7ng h\u1ed9 vi\u1ec7c t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf VAT v\u00ec th\u1ef1c ch\u1ea5t l\u00e0 thu c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 l\u00e0m cho doanh nghi\u1ec7p gi\u1ea3m s\u1ee9c c\u1ea1nh tranh. \u0110i\u1ec1u n\u00e0y c\u00f3 ph\u1ea7n \u0111i ng\u01b0\u1ee3c l\u1ea1i v\u1edbi mong mu\u1ed1n c\u1ee7a Ch\u00ednh ph\u1ee7, khi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111ang ch\u1ec9 \u0111\u1ea1o \u201cki\u1ebfn t\u1ea1o\u201d v\u00e0 \u201cgi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng\u201d cho doanh nghi\u1ec7p!<\/p>\n

T\u1ea5t nhi\u00ean, c\u00f3 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh mang t\u00ednh ch\u1ea5t \u201cs\u1ed1ng c\u00f2n\u201d th\u00ec thay \u0111\u1ed5i ch\u00ednh s\u00e1ch l\u00e0 c\u1ea7n thi\u1ebft. Nh\u01b0ng mu\u1ed1n thay \u0111\u1ed5i ch\u00ednh s\u00e1ch th\u00ec ph\u1ea3i c\u00f3 thuy\u1ebft tr\u00ecnh r\u1eb1ng c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng c\u00f2n gi\u1ea3i ph\u00e1p n\u00e0o kh\u00e1c v\u00e0 c\u00f3 l\u1ed9 tr\u00ecnh \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 (\u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u00fd \u0111\u1ecbnh) l\u01b0\u1eddng tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro. \u0110\u00e1ng ti\u1ebfc l\u00e0 hi\u1ec7n nay, nhi\u1ec1u khi ch\u00ednh s\u00e1ch c\u1ee7a ch\u00fang ta c\u00f3 t\u00ecnh tr\u1ea1ng c\u1ee9 th\u00edch l\u00e0 thay \u0111\u1ed5i m\u00e0 ch\u01b0a t\u00ecm gi\u1ea3i ph\u00e1p xem c\u00f3 c\u00e1ch n\u00e0o t\u0103ng ngu\u1ed3n thu nh\u01b0ng kh\u00f4ng c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i ch\u00ednh s\u00e1ch kh\u00f4ng?<\/p>\n

\u0110\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh t\u0103ng thu\u1ebf VAT, theo t\u00f4i, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi: Hi\u1ec7n nay, m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111ang c\u00f3 thu\u1ebf su\u1ea5t VAT b\u1eb1ng 0 v\u00e0 \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n m\u1ee9c 10%, v\u1eady quy \u0111\u1ecbnh n\u00e0y c\u00f2n ph\u00f9 h\u1ee3p kh\u00f4ng? \u0110\u1ed3ng th\u1eddi, c\u1ea7n ph\u1ea3i t\u00ecm cho b\u1eb1ng \u0111\u01b0\u1ee3c nh\u01b0ng l\u0129nh v\u1ef1c c\u00f3 l\u1ee3i nhu\u1eadn cao nh\u01b0ng l\u1ea1i kh\u00f4ng \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn \u0111\u1ea1i b\u1ed9 ph\u1eadn ng\u01b0\u1eddi d\u00e2n m\u00e0 v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 ho\u1eb7c ch\u00fang ta b\u1ecf s\u00f3t kh\u00f4ng \u0111\u00e1nh thu\u1ebf, ho\u1eb7c ch\u00fang ta ch\u01b0a ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c ra, ho\u1eb7c bi\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u00e1nh thu\u1ebf ho\u1eb7c \u0111\u00e1nh thu\u1ebf th\u1ea5p!<\/p>\n

T\u00f4i cho r\u1eb1ng n\u00ean \u201ckhoan th\u01b0 s\u1ee9c d\u00e2n\u201d; ti\u1ebft ki\u1ec7m, s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 m\u1ecdi ngu\u1ed3n l\u1ef1c ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u1ee9 th\u1ea5y \u00edt ti\u1ec1n, thi\u1ebfu ti\u1ec1n l\u00e0 t\u00ecm c\u00e1ch thu th\u00eam b\u1eb1ng vi\u1ec7c t\u0103ng thu\u1ebf.<\/p>\n

\u00a0Lu\u1eadt s\u01b0 TR\u01af\u01a0NG THANH \u0110\u1ee8C:\u00a0T\u1ea1i sao kh\u00f4ng \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 gi\u1ea3m?<\/strong><\/em><\/p>\n

\"\"<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT t\u1eeb 10% l\u00ean 12%, trong \u0111\u00f3 \u0111\u01b0a ra l\u00fd do l\u00e0 \u0111\u1ec3 \u201cph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 v\u00e0 xu h\u01b0\u1edbng c\u1ea3i c\u00e1ch thu\u1ebf VAT qu\u1ed1c t\u1ebf\u201d, t\u00f4i cho r\u1eb1ng kh\u00f4ng thuy\u1ebft ph\u1ee5c.<\/em><\/p>\n

V\u1edbi c\u00e1c n\u01b0\u1edbc thu\u1ed9c Li\u00ean minh ch\u00e2u \u00c2u (EU) hay c\u00e1c n\u01b0\u1edbc thu\u1ed9c T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf (OECD), vi\u1ec7c t\u0103ng thu\u1ebf l\u00e0 b\u00ecnh th\u01b0\u1eddng. Song, kh\u00f4ng th\u1ec3 \u0111em so s\u00e1nh v\u1edbi Vi\u1ec7t Nam v\u00ec c\u00e1c n\u01b0\u1edbc n\u00e0y c\u01a1 b\u1ea3n \u0111\u1ec1u c\u00f3 m\u1ee9c s\u1ed1ng cao h\u01a1n ch\u00fang ta, th\u1eadm ch\u00ed ch\u00eanh l\u1ec7ch r\u1ea5t l\u1edbn. N\u1ebfu B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 mu\u1ed1n so s\u00e1nh th\u00ec ch\u1ec9 n\u00ean xem x\u00e9t trong g\u00f3c \u0111\u1ed9 c\u00e1c n\u01b0\u1edbc ch\u00e2u \u00c1 ho\u1eb7c khu v\u1ef1c, b\u1edfi \u0111i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu h\u00fat \u0111\u1ea7u t\u01b0. N\u1ebfu c\u00f3 m\u1ee9c thu\u1ebf h\u1ee3p l\u00fd, ch\u00fang ta s\u1ebd thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thu\u1ebf t\u0103ng s\u1ebd d\u1eabn \u0111\u1ebfn gi\u1ea3m thu h\u00fat \u0111\u1ea7u t\u01b0, tr\u1ed1n thu\u1ebf, l\u00e1ch thu\u1ebf.<\/em><\/p>\n

Theo t\u00f4i \u0111\u01b0\u1ee3c bi\u1ebft, hi\u1ec7n \u1edf Philippines, m\u1ee9c thu\u1ebf VAT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 7 – 12%, H\u00e0n Qu\u1ed1c l\u00e0 10%, Campuchia 10%, Th\u00e1i Lan 7%, Singapore 7%, H\u1ed3ng K\u00f4ng v\u00e0 Ma Cao \u00e1p m\u1ee9c thu\u1ebf 0%. N\u1ebfu ch\u00fang ta t\u0103ng thu\u1ebf VAT th\u00ec c\u00f9ng v\u1edbi m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n l\u00e0 20% (trong khi Singapore \u00e1p m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u1ec9 c\u00f3 17%, H\u1ed3ng K\u00f4ng 16,5%, Ma Cao 12%…) r\u00f5 r\u00e0ng s\u1ebd g\u1eb7p r\u1ea5t nhi\u1ec1u b\u1ea5t l\u1ee3i, doanh nghi\u1ec7p s\u1ebd ng\u00e0y c\u00e0ng kh\u00f3 kh\u0103n. Khi t\u0103ng thu\u1ebf VAT, ng\u01b0\u1eddi ti\u00eau d\u00f9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng l\u00e0 \u0111i\u1ec1u d\u1ec5 nh\u1eadn th\u1ea5y. Nh\u01b0ng \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 h\u01a1n c\u1ea3 l\u00e0 kh\u1ed1i doanh nghi\u1ec7p, khi t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ea7u v\u00e0o nh\u01b0 x\u0103ng d\u1ea7u, nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, chi ph\u00ed v\u1eadn chuy\u1ec3n\u2026 s\u1ebd t\u0103ng l\u00ean, l\u00e0m gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 to\u00e0n n\u1ec1n kinh t\u1ebf.<\/em><\/p>\n

Th\u1ef1c t\u1ebf, v\u1eabn c\u00f2n t\u00ecnh tr\u1ea1ng khi mu\u1ed1n t\u0103ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch b\u1eb1ng c\u00e1ch t\u0103ng thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd th\u01b0\u1eddng l\u1ea5y l\u00fd do \u201cph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf\u201d. Ng\u01b0\u1eddi d\u00e2n c\u00f3 quy\u1ec1n \u0111\u1eb7t c\u00e2u h\u1ecfi: T\u1ea1i sao kh\u00f4ng \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 gi\u1ea3m thay v\u00ec ph\u1ea3i t\u0103ng thu\u1ebf? T\u1ea1i sao c\u1ee9 khi ng\u00e2n s\u00e1ch kh\u00f3 kh\u0103n, trong \u0111\u00f3 c\u00f3 m\u1ed9t nguy\u00ean nh\u00e2n kh\u00f4ng nh\u1ecf l\u00e0 do \u0111\u1ea7u t\u01b0 d\u00e0n tr\u1ea3i, l\u00e3ng ph\u00ed, th\u1ea5t tho\u00e1t\u2026 th\u00ec l\u1ea1i t\u00ednh \u0111\u1ebfn vi\u1ec7c t\u0103ng thu\u1ebf \u0111\u1ec3 b\u1ed5 sung ngu\u1ed3n thu? \u0110\u00f3 l\u00e0 l\u1eadp lu\u1eadn kh\u00f3 c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn! T\u00f4i cho r\u1eb1ng, tr\u01b0\u1edbc khi b\u00e0n \u0111\u1ebfn vi\u1ec7c t\u0103ng thu\u1ebf \u0111\u1ec3 \u201cph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf\u201d, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n xem l\u1ea1i vi\u1ec7c th\u1ef1c thi c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ra sao, \u0111\u00e3 th\u1ef1c s\u1ef1 hi\u1ec7u qu\u1ea3 ch\u01b0a? H\u00e3y nh\u00ecn v\u00e0o m\u1ea5y tri\u1ec7u h\u1ed9 kinh doanh \u0111\u1ec3 th\u1ea5y h\u1ecd c\u00f3 n\u1ed9p \u0111\u1ee7 thu\u1ebf kh\u00f4ng? N\u1ebfu ch\u00fang ta l\u00e0m t\u1ed1t c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, b\u1ea3o \u0111\u1ea3m lu\u1eadt \u0111\u01b0\u1ee3c th\u1ef1c thi \u0111\u00fang, \u0111\u1ee7 th\u00ec c\u00f3 l\u1ebd \u0111\u00e3 kh\u00f4ng ph\u1ea3i \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf nh\u01b0 hi\u1ec7n nay.<\/em><\/p>\n

Gi\u00e1m \u0111\u1ed1c Nghi\u00ean c\u1ee9u Ch\u01b0\u01a1ng tr\u00ecnh Gi\u1ea3ng d\u1ea1y Kinh t\u1ebf Fulbright, Th\u00e0nh vi\u00ean T\u1ed5 T\u01b0 v\u1ea5n kinh t\u1ebf c\u1ee7a Th\u1ee7 t\u01b0\u1edbng, TS. V\u0168 TH\u00c0NH T\u1ef0 ANH:\u00a0Kh\u00f3 gi\u1ea3i quy\u1ebft g\u1ed1c r\u1ec5 v\u1ea5n \u0111\u1ec1<\/strong><\/p>\n

\"\"<\/p>\n

Theo t\u00f4i, c\u00f3 3 l\u00fd do c\u1ea7n th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT t\u1eeb 10% l\u00ean 12% c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Th\u1ee9 nh\u1ea5t,<\/em>\u00a0thu\u1ebf VAT nh\u00ecn chung c\u00f3 t\u00ednh \u201cl\u0169y tho\u00e1i\u201d, do v\u1eady s\u1ebd \u201c\u0111\u00e1nh\u201d 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 ph\u1ea3i ch\u1ecbu s\u1ebd chi\u1ebfm t\u1ef7 tr\u1ecdng cao h\u01a1n so v\u1edbi thu nh\u1eadp. V\u00ec v\u1eady, t\u0103ng thu\u1ebf VAT s\u1ebd l\u00e0m ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p b\u1ecb t\u1ed5n th\u01b0\u01a1ng nhi\u1ec1u h\u01a1n. \u0110i\u1ec1u n\u00e0y kh\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 c\u00f4ng b\u1eb1ng.<\/p>\n

Th\u1ee9 hai,<\/em>\u00a0t\u1ef7 tr\u1ecdng \u0111\u00f3ng g\u00f3p c\u1ee7a VAT trong t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a Vi\u1ec7t Nam hi\u1ec7n \u0111\u00e3 kh\u00e1 cao, cao h\u01a1n h\u1eb3n so v\u1edbi c\u00e1c n\u01b0\u1edbc EU – 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%, VAT \u0111\u00e3 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%), 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. \u0110i\u1ec1u n\u00e0y c\u0169ng ng\u1ee5 \u00fd r\u1eb1ng, vi\u1ec7c t\u0103ng thu\u1ebf su\u1ea5t VAT kh\u00f4ng hi\u1ec3n nhi\u00ean c\u1ea3i thi\u1ec7n vai tr\u00f2 c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y trong t\u1ed5ng ng\u00e2n s\u00e1ch.<\/p>\n

Th\u1ee9 ba,<\/em>\u00a0c\u0169ng l\u00e0 l\u00fd do quan tr\u1ecdng nh\u1ea5t, ngu\u1ed3n g\u1ed1c c\u1ee7a n\u1ee3 c\u00f4ng v\u00e0 th\u00e2m h\u1ee5t ng\u00e2n s\u00e1ch n\u1eb7ng n\u1ec1 \u1edf Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i do thi\u1ebfu kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng ng\u00e2n s\u00e1ch m\u00e0 ch\u00ednh l\u00e0 do hi\u1ec7u qu\u1ea3 chi ng\u00e2n s\u00e1ch th\u1ea5p, trong khi t\u1ef7 l\u1ec7 chi ng\u00e2n s\u00e1ch hi\u1ec7n \u0111\u00e3 r\u1ea5t cao, l\u00ean t\u1edbi 28 – 29% GDP. Vi\u1ec7c t\u0103ng thu\u1ebf VAT \u0111\u1ec3 t\u0103ng thu ng\u00e2n s\u00e1ch kh\u00f4ng nh\u1eefng kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c g\u1ed1c r\u1ec5 c\u1ee7a v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0 dung d\u01b0\u1ee1ng cho vi\u1ec7c chi ng\u00e2n s\u00e1ch \u201cvung tay qu\u00e1 tr\u00e1n\u201d hay c\u00e1c d\u1ef1 \u00e1n ngh\u00ecn t\u1ef7 \u201c\u0111\u1eafp chi\u1ebfu\u201d v\u00e0 k\u00e9m hi\u1ec7u qu\u1ea3.<\/p>\n

V\u0169 Th\u1ee7y\u00a0<\/strong><\/p>\n

\n

\u0110\u1ea1i bi\u1ec3u Nh\u00e2n d\u00e2n 24-8-2017:<\/em><\/strong><\/p>\n

http:\/\/www.daibieunhandan.vn\/ONA_BDT\/NewsPrint.aspx?newsId=394680<\/a><\/em><\/p>\n

(526\/1.454)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110BND) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u1eeb 10% l\u00ean 12% s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 n\u1ec1n kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111i ng\u01b0\u1ee3c l\u1ea1i mong mu\u1ed1n x\u00e2y d\u1ef1ng Ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, th\u1eadm ch\u00ed […]<\/p>\n","protected":false},"author":7,"featured_media":18553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-18551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT. - 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\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110BND) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u1eeb 10% l\u00ean 12% s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 n\u1ec1n kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111i ng\u01b0\u1ee3c l\u1ea1i mong mu\u1ed1n x\u00e2y d\u1ef1ng Ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, th\u1eadm ch\u00ed […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\" \/>\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=\"2017-08-24T14:59:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-18T15:02:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png\" \/>\n\t<meta property=\"og:image:width\" content=\"237\" \/>\n\t<meta property=\"og:image:height\" content=\"272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\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 Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.\",\"datePublished\":\"2017-08-24T14:59:28+00:00\",\"dateModified\":\"2022-04-18T15:02:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\"},\"wordCount\":2155,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png\",\"articleSection\":[\"Ph\u1ecfng v\u1ea5n\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\",\"url\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\",\"name\":\"[:vi]1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png\",\"datePublished\":\"2017-08-24T14:59:28+00:00\",\"dateModified\":\"2022-04-18T15:02:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage\",\"url\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png\",\"contentUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png\",\"width\":237,\"height\":272},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/anvilaw.com\/vi\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"(Ti\u1ebfng Vi\u1ec7t) 1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#website\",\"url\":\"https:\/\/anvilaw.com\/vi\/\",\"name\":\"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI\",\"description\":\"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm\",\"publisher\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\"},\"alternateName\":\"anvilaw.com\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/anvilaw.com\/vi\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#organization\",\"name\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\",\"alternateName\":\"ANVI\",\"url\":\"https:\/\/anvilaw.com\/vi\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"contentUrl\":\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"width\":3493,\"height\":1535,\"caption\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\"},\"image\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/facebook.com\/anvilawfirm\",\"https:\/\/x.com\/anvilawfirm\",\"https:\/\/www.youtube.com\/@anvilawfirm\",\"https:\/\/www.youtube.com\/@lsduc_anvi\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c\",\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g\",\"caption\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\"},\"sameAs\":[\"http:\/\/hangtt\"],\"url\":\"https:\/\/anvilaw.com\/vi\/author\/hangtt\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.[:] - ANVI Law Firm","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.[:] - ANVI Law Firm","og_description":"(\u0110BND) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u1eeb 10% l\u00ean 12% s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 n\u1ec1n kinh t\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111i ng\u01b0\u1ee3c l\u1ea1i mong mu\u1ed1n x\u00e2y d\u1ef1ng Ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, th\u1eadm ch\u00ed […]","og_url":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2017-08-24T14:59:28+00:00","article_modified_time":"2022-04-18T15:02:19+00:00","og_image":[{"width":237,"height":272,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png","type":"image\/png"}],"author":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"11 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/"},"author":{"name":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c"},"headline":"1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.","datePublished":"2017-08-24T14:59:28+00:00","dateModified":"2022-04-18T15:02:19+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/"},"wordCount":2155,"commentCount":0,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png","articleSection":["Ph\u1ecfng v\u1ea5n","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/","url":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/","name":"[:vi]1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT.[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png","datePublished":"2017-08-24T14:59:28+00:00","dateModified":"2022-04-18T15:02:19+00:00","breadcrumb":{"@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Screen-Shot-2022-04-18-at-22.01.57.png","width":237,"height":272},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/en\/1-778-than-trong-voi-phuong-an-tang-thue-vat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"(Ti\u1ebfng Vi\u1ec7t) 1.778. Th\u1eadn tr\u1ecdng v\u1edbi ph\u01b0\u01a1ng \u00e1n t\u0103ng thu\u1ebf VAT."}]},{"@type":"WebSite","@id":"https:\/\/anvilaw.com\/vi\/#website","url":"https:\/\/anvilaw.com\/vi\/","name":"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI","description":"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm","publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"alternateName":"anvilaw.com","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/anvilaw.com\/vi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/anvilaw.com\/vi\/#organization","name":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm","alternateName":"ANVI","url":"https:\/\/anvilaw.com\/vi\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","width":3493,"height":1535,"caption":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/anvilawfirm","https:\/\/x.com\/anvilawfirm","https:\/\/www.youtube.com\/@anvilawfirm","https:\/\/www.youtube.com\/@lsduc_anvi"]},{"@type":"Person","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/3ed6356b2b43ea929d46dfbdac9c841c","name":"Tr\u01b0\u01a1ng Thu H\u1eb1ng","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8a1dd94c1d11e35c4c80b442ca4ef4e6aaee413a43ee9f7311c8534fc1aa358b?s=96&d=mm&r=g","caption":"Tr\u01b0\u01a1ng Thu H\u1eb1ng"},"sameAs":["http:\/\/hangtt"],"url":"https:\/\/anvilaw.com\/vi\/author\/hangtt\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/18551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=18551"}],"version-history":[{"count":0,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/18551\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/18553"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=18551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=18551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=18551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}