{"id":2285,"date":"2021-05-11T09:16:17","date_gmt":"2021-05-11T02:16:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=2285"},"modified":"2022-01-22T09:22:25","modified_gmt":"2022-01-22T02:22:25","slug":"361-2","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/361\/","title":{"rendered":"361. B\u00ecnh lu\u1eadn v\u1ec1 vi\u1ec7c thu thu\u1ebf VAT \u0111\u1ed1i v\u1edbi L\/C: \u0110\u00fang sai nh\u1ea7m l\u1eabn."},"content":{"rendered":"&nbsp;<\/p>\n<p><a name=\"_Toc265566940\"><\/a><a name=\"_Toc265567059\"><\/a><a name=\"_Toc265569596\"><\/a><a name=\"_Toc265570084\"><\/a><strong><em>\u00a0(ANVI)- Tham lu\u1eadn t\u1ea1i T\u1ecda \u0111\u00e0m Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng L\/C) c\u1ee7a\u00a0Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC, do\u00a0Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p &amp; VNBA t\u1ed5 ch\u1ee9c:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-2288 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/05\/1C3E046C-BDBE-4776-95B6-EB32118396A2-450x281.png\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/05\/1C3E046C-BDBE-4776-95B6-EB32118396A2-450x281.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/05\/1C3E046C-BDBE-4776-95B6-EB32118396A2-768x480.png 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2021\/05\/1C3E046C-BDBE-4776-95B6-EB32118396A2.png 800w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><br \/>\n<\/em><\/strong><\/p>\n<p><strong>1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/strong><\/p>\n<p>1.1. \u0110i\u1ec3m a, kho\u1ea3n 8, \u0110i\u1ec1u 5 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf\u201d, Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013, 2014 v\u00e0 2016) quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng sau \u0111\u00e2y kh\u00f4ng kh\u00f4ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT:<\/p>\n<p>\u201c<em>a) D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng bao g\u1ed3m: cho vay; chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c; <strong>b\u1ea3o l\u00e3nh<\/strong>; cho thu\u00ea t\u00e0i ch\u00ednh; ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng; bao thanh to\u00e1n trong n\u01b0\u1edbc; bao thanh to\u00e1n qu\u1ed1c t\u1ebf; h\u00ecnh th\u1ee9c <strong>c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c<\/strong>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em>\u201d.<\/p>\n<p>1.2. Kho\u1ea3n 14, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017) quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c<\/em><em>14. C\u1ea5p t\u00edn d\u1ee5ng l\u00e0 vi\u1ec7c th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c cam k\u1ebft cho ph\u00e9p s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n ti\u1ec1n theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 b\u1eb1ng nghi\u1ec7p v\u1ee5 cho vay, chi\u1ebft kh\u1ea5u, cho thu\u00ea t\u00e0i ch\u00ednh, bao thanh to\u00e1n, <strong>b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng<\/strong> v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c<\/em><em>\u201d<\/em><em>. <\/em><\/p>\n<ul>\n<li>Nh\u01b0 v\u1eady, m\u1ecdi h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng sau \u0111\u00e2y kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf VAT:<\/li>\n<li>B\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/li>\n<li>D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/li>\n<li>D\u1ecbch v\u1ee5 cho vay, ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ch\u1ea5t t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m (theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1)<a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftn1\" name=\"_ftnref1\"><sup>[1]<\/sup><\/a>.<\/li>\n<\/ul>\n<p><strong>2. Quy \u0111\u1ecbnh v\u1ec1 L\/C:<\/strong><\/p>\n<p>2.1. T\u1eeb n\u0103m 1958, ph\u00e1p lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh th\u01b0 t\u00edn d\u1ee5ng hay t\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb hay L\/C, l\u00e0 m\u1ed9t trong 6 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n. L\/C ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong thanh to\u00e1n qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u1edf trong n\u01b0\u1edbc nh\u01b0 sau: \u201c<em>h\u00ecnh th\u1ee9c thanh to\u00e1n theo th\u01b0 t\u00edn d\u1ee5ng ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng t\u1ed5 ch\u1ee9c kinh t\u1ebf \u1edf hai \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau giao d\u1ecbch h\u00e0ng h\u00f3a v\u1edbi nhau kh\u00f4ng c\u00f3 quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng th\u01b0\u1eddng xuy\u00ean, ch\u1ec9 k\u00fd k\u1ebft t\u1eebng l\u1ea7n ho\u1eb7c ch\u01b0a t\u00edn nhi\u1ec7m l\u1eabn nha<\/em>u\u201d<a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftn2\" name=\"_ftnref2\">[2]<\/a>.<\/p>\n<p>2.2. Kho\u1ea3n 15, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2017) quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>\u201c15. Cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n qua t\u00e0i kho\u1ea3n l\u00e0 vi\u1ec7c cung \u1ee9ng ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n; th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thanh to\u00e1n s\u00e9c, l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m chi, nh\u1edd thu, u\u1ef7 nhi\u1ec7m thu, th\u1ebb ng\u00e2n h\u00e0ng, <strong>th\u01b0 t\u00edn d\u1ee5ng<\/strong> v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00e1c cho kh\u00e1ch h\u00e0ng th\u00f4ng qua t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng\u201d.<\/em><\/p>\n<p>2.3. V\u1ec1 t\u1ed5ng quan, L\/C l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 thanh to\u00e1n, bao g\u1ed3m nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n kh\u00e1c nhau,trong \u0111\u00f3, ri\u00eang vi\u1ec7c m\u1edf L\/C th\u00ec l\u1ea1i l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng. N\u0103m 2012 ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng \u0111\u00e3 t\u1eebng quy \u0111\u1ecbnh, s\u1ed1 d\u01b0 b\u1ea3o l\u00e3nh bao g\u1ed3m c\u1ea3 \u201cc\u00e1c cam k\u1ebft ph\u00e1t h\u00e0nh theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb\u201d<a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftn3\" name=\"_ftnref3\">[3]<\/a>. Ph\u00e1p lu\u1eadt ng\u00e2n h\u00e0ng quy \u0111\u1ecbnh \u201ccam k\u1ebft ph\u00e1t h\u00e0nh d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u01b0 t\u00edn d\u1ee5ng ch\u1ee9ng t\u1eeb (L\/C)\u201d c\u0169ng l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng<a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftn4\" name=\"_ftnref4\">[4]<\/a>. C\u1ee5 th\u1ec3 h\u01a1n, tr\u01b0\u1eddng h\u1ee3p m\u1edf L\/C tr\u1ea3 ngay c\u0169ng nh\u01b0 tr\u1ea3 ch\u1eadm t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh b\u00e3o l\u00e3nh v\u00e0 do \u0111\u00f3, ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n g\u1ea7n nh\u01b0 m\u1ed9t kho\u1ea3n vay v\u1ed1n.<\/p>\n<p>2.4. Nh\u01b0 v\u1eady, L\/C bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u1ea3o l\u00e3nh c\u1ea5p t\u00edn d\u1ee5ng v\u00e0 d\u1ecbch v\u1ee5 thanh to\u00e1n, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch b\u1ea1ch \u0111\u1ec3 x\u1eed l\u00fd th\u00ec m\u1edbi \u0111\u00fang c\u1ea3 v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<p><strong>3. H\u1eadu qu\u1ea3 v\u00e0 ki\u1ebfn ngh\u1ecb v\u1ec1 vi\u1ec7c thu thu\u1ebf VAT v\u1edbi L\/C:<\/strong><\/p>\n<p>3.1. Thu thu\u1ebf VAT \u0111\u1ed1i v\u1edbi L\/C t\u1ee9c l\u00e0 thu thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 L\/C, l\u00e0m t\u0103ng chi ph\u00ed nh\u1eadp kh\u1ea9u nguy\u00ean, nhi\u00ean, v\u1eadt li\u1ec7u, v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; kh\u00f3 kh\u0103n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>3.2. Thu thu\u1ebf VAT \u0111\u1ed1i v\u1edbi L\/C v\u1eeba \u0111\u00fang lu\u1eadt l\u1ea1i v\u1eeba tr\u00e1i lu\u1eadt. \u0110\u00fang \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 thanh to\u00e1n, tr\u00e1i \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng.<\/p>\n<p>3.3. V\u00ec v\u1eady c\u1ea7n b\u00f3c t\u00e1ch ri\u00eang t\u1eebng kho\u1ea3n \u0111\u1ec3 \u00e1p v\u00e0 kh\u00f4ng \u00e1p thu\u1ebf VAT, c\u0169ng gi\u1ed1ng nh\u01b0 vi\u1ec7c kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi l\u00e3i su\u1ea5t cho vay, nh\u01b0ng v\u1eabn thu thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb ph\u00ed gi\u1ea3i ng\u00e2n v\u00e0 ph\u00ed chuy\u1ec3n ti\u1ec1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.\/.<\/p>\n<p><em>H\u00e0 N\u1ed9i 11-5-2021.<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/em><\/p>\n<p><a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftnref1\" name=\"_ftn1\">[1]<\/a>. \u0110i\u1ec3m b, kho\u1ea3n 8, \u0110i\u1ec1u 5 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf\u201d; \u0111i\u1ec3m c, kho\u1ea3n 5 \u0110i\u1ec1u 8 v\u1ec1 \u201cThu\u1ebf su\u1ea5t\u201d, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013, 2014 v\u00e0 2016) ; C\u00f4ng v\u0103n s\u1ed1 1551\/TTg-KTTH ng\u00e0y 26-9-2012 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 V\/v \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi cho vay v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftnref2\" name=\"_ftn2\">[2]<\/a>. M\u1ee5c A, Ph\u1ea7n III, Th\u00f4ng t\u01b0 s\u1ed1\u00a0168-KH ng\u00e0y 07\/5\/1958 c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c Ng\u00e2n h\u00e0ng Qu\u1ed1c gia Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c \u201cThi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 144-TTg ng\u00e0y 09\/4\/1957 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c T\u1eadp trung thanh to\u00e1n v\u00e0o ng\u00e2n h\u00e0ng\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftnref3\" name=\"_ftn3\">[3]<\/a>. Kho\u1ea3n 1 \u0110i\u1ec1u 6 v\u1ec1 \u201cX\u00e1c \u0111\u1ecbnh s\u1ed1 d\u01b0 b\u1ea3o l\u00e3nh trong th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n c\u1ea5p t\u00edn d\u1ee5ng\u201d, Th\u00f4ng t\u01b0 s\u1ed1 28\/2012\/TT-NHNN ng\u00e0y 03\/10\/2012 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u201cQuy \u0111\u1ecbnh v\u1ec1 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng\u201d.<\/p>\n<p><a href=\"applewebdata:\/\/D6B5E3F0-6347-4213-95AB-8A8DCF4B31E1#_ftnref4\" name=\"_ftn4\">[4]<\/a>. Kho\u1ea3n 11 \u0110i\u1ec1u 3 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Th\u00f4ng t\u01b0 s\u1ed1 22\/2019\/TT-NHNN ng\u00e0y 15-11-2019 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u201cQuy \u0111\u1ecbnh c\u00e1c gi\u1edbi h\u1ea1n, t\u1ef7 l\u1ec7 b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u201d.","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u00a0(ANVI)- Tham lu\u1eadn t\u1ea1i T\u1ecda \u0111\u00e0m Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng L\/C) c\u1ee7a\u00a0Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC, do\u00a0Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p &amp; VNBA t\u1ed5 ch\u1ee9c: 1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf: 1.1. \u0110i\u1ec3m a, kho\u1ea3n 8, \u0110i\u1ec1u 5 v\u1ec1 \u201c\u0110\u1ed1i [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-2285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","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>361. 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