{"id":27960,"date":"2016-09-07T10:49:17","date_gmt":"2016-09-07T03:49:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=27960"},"modified":"2022-06-19T09:23:06","modified_gmt":"2022-06-19T02:23:06","slug":"1-016-sabeco-habeco-va-noi-so-lon-nhat-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-016-sabeco-habeco-va-noi-so-lon-nhat-cua-doanh-nghiep\/","title":{"rendered":"1.016. Sabeco, Habeco v\u00e0 n\u1ed7i s\u1ee3 l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"(TBNH) – C\u00e2u chuy\u1ec7n Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi T\u1ed5ng Sabeco v\u00e0 Habeco v\u1eabn ch\u01b0a d\u1eebng l\u1ea1i d\u00f9 \u0111\u00e3 g\u1ea7n 2 n\u0103m DN c\u00f9ng Hi\u1ec7p h\u1ed9i Bia \u2013 r\u01b0\u1ee3u v\u00e0 n\u01b0\u1edbc gi\u1ea3i kh\u00e1t (VBA) li\u00ean t\u1ee5c ki\u1ebfn ngh\u1ecb, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u0169ng c\u00f3 \u00fd ki\u1ebfn, chuy\u00ean gia v\u00e0 lu\u1eadt s\u01b0 l\u00ean ti\u1ebfng kh\u00f4ng \u0111\u1ed3ng t\u00ecnh.<\/strong><\/p>\n\n\n\n\n
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\u1ea2nh minh h\u1ecda<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ea1i cu\u1ed9c h\u1ecdp r\u1ea5t h\u1eb9p gi\u1eefa \u0111\u1ea1i di\u1ec7n c\u1ee7a DN, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), VBA, lu\u1eadt s\u01b0, chuy\u00ean gia v\u00e0 c\u1ea3 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i, d\u00f9\u00a0gi\u1ecdng \u0111i\u1ec7u, l\u1eddi n\u00f3i c\u1ee7a\u00a0nh\u1eefng ng\u01b0\u1eddi ph\u00e1t bi\u1ec3u c\u00f3 nhi\u1ec1u cung b\u1eadc kh\u00e1c nhau, song t\u1ef1 chung l\u1ea1i \u0111\u1ec1u t\u1ecf ra\u00a0b\u1ee9c x\u00fac b\u1edfi v\u1ea5n \u0111\u1ec1 \u0111\u00e3 kh\u00f4ng c\u00f2n l\u00e0 c\u1ee7a Sabeco hay Habeco m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 ni\u1ec1m tin c\u1ee7a DN, uy t\u00edn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u201cV\u1ee5 vi\u1ec7c c\u1ee7a Sabeco v\u00e0 Habeco l\u00e0 \u0111i\u1ec3n h\u00ecnh cho v\u1ea5n \u0111\u1ec1 r\u1ee7i ro ch\u00ednh s\u00e1ch, l\u00e0 minh ch\u1ee9ng cho n\u1ed7i s\u1ee3 l\u1edbn nh\u1ea5t c\u1ee7a DN, \u0111\u00f3 l\u00e0 ch\u00ednh s\u00e1ch hay thay \u0111\u1ed5i kh\u00f3 ti\u00ean li\u1ec7u. M\u1ed9t n\u1ed7i lo n\u1eefa, li\u1ec7u vi\u1ec7c n\u00e0y c\u00f3 tr\u1edf th\u00e0nh ti\u1ec1n l\u1ec7 r\u1ea5t nguy hi\u1ec3m cho m\u00f4i tr\u01b0\u1eddng kinh doanh \u00a0kh\u00f4ng?\u201d, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n \u2013 Tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf (VCCI) cho bi\u1ebft.<\/p>\n

Sabeco v\u00e0 Habeco \u0111ang chu\u1ea9n b\u1ecb ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, n\u1ebfu 2 DN ph\u1ea3i n\u1ed9p thu\u1ebf theo ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc s\u1ebd \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn t\u00e2m l\u00fd nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ebfn gi\u00e1 tr\u1ecb DN v\u00e0 s\u1ebd g\u1eedi \u0111i th\u00f4ng \u0111i\u1ec7p ti\u00eau c\u1ef1c \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng DN.<\/p>\n

V\u00ec \u0111\u00e2u l\u00ean n\u1ed7i. L\u1ea7n ng\u01b0\u1ee3c th\u1eddi gian \u0111\u01b0\u1ee3c bi\u1ebft, t\u1eeb n\u0103m 2007 \u0111\u1ebfn n\u0103m 2015, 2 DN n\u00e0y \u0111\u00e3 h\u1ecfi c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ee7 s\u1ed1 thu\u1ebf theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh.\u00a0Nh\u01b0ng Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc trong c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c DN n\u0103m 2014 v\u00e0 2015 \u0111\u00e3 ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u0111\u1ed1i v\u1edbi 2 DN n\u00e0y. S\u1edf d\u0129 nh\u01b0 v\u1eady do\u00a0Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf kh\u00e1c v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh. 2 DN n\u00e0y \u0111ang \u0111\u01b0\u1ee3c coi l\u00e0 \u201cl\u00e1ch lu\u1eadt\u201d.<\/p>\n

Sau k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, 2 DN n\u00e0y v\u00e0 VBA \u0111\u00e3 nhi\u1ec1u l\u1ea7n c\u00f3 v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t l\u1ea1i. Theo \u00f4ng Nguy\u1ec5n Sinh Nh\u1eadt T\u00e2n – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p ch\u1ebf (B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng), sau khi c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a Ki\u1ec3m to\u00e1n v\u00e0 ki\u1ebfn ngh\u1ecb c\u1ee7a DN, x\u00e9t th\u1ea5y vi\u1ec7c truy thu thu\u1ebf TT\u0110B s\u1ebd \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn kh\u00f4ng ch\u1ec9 \u0111\u1ebfn Sabeco v\u00e0 Habeco m\u00e0 c\u00f2n nhi\u1ec1u c\u00f4ng ty kh\u00e1c.<\/p>\n

\u00d4ng cho bi\u1ebft, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u0169ng \u0111\u00e3 c\u00f3 nhi\u1ec1u v\u0103n b\u1ea3n g\u1eedi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 c\u1ea3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t kh\u00f4ng h\u1ed3i t\u1ed1 k\u00ea khai v\u00e0 n\u1ed9p b\u1ed5 sung thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi c\u00e1c DN thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B.<\/p>\n

\u201cKi\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 hi\u1ec3u v\u00e0 gi\u1ea3i th\u00edch lu\u1eadt theo c\u00e1ch c\u1ee7a m\u00ecnh v\u00e0 \u00e1p truy thu thu\u1ebf v\u1edbi DN kh\u00e1c v\u1edbi c\u00e1ch gi\u1ea3i th\u00edch c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn DN tr\u01b0\u1edbc \u0111\u00e2y. L\u1ebd ra khi c\u00f3 c\u00e1ch hi\u1ec3u kh\u00e1c nhau th\u00ec n\u00ean hi\u1ec3u theo c\u00e1ch c\u00f3 l\u1ee3i cho DN\u201d, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n n\u00eau quan \u0111i\u1ec3m.<\/p>\n

Theo \u00f4ng Tu\u1ea5n, n\u1ebfu h\u1ed3i t\u1ed1 theo h\u01b0\u1edbng kh\u00f4ng c\u00f3 l\u1ee3i cho DN l\u00e0 \u0111i ng\u01b0\u1ee3c l\u1ea1i tinh th\u1ea7n ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, th\u1ebf th\u00ec \u201cDN c\u1ea7n l\u00ean \u00e1n m\u1ea1nh\u201d.<\/p>\n

\u201cKh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 quan c\u00f3 quy\u1ec1n th\u00ec hi\u1ec3u th\u1ebf n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c, l\u00e0m th\u1ebf n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c, mu\u1ed1n k\u1ebft lu\u1eadn v\u1ec1 DN th\u1ebf n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c. L\u00e0m th\u1ebf l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c\u201d \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i Nguy\u1ec5n S\u1ef9 C\u01b0\u01a1ng ph\u00e1t bi\u1ec3u. Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i h\u1ed3i t\u1ed1 th\u00ec c\u0169ng h\u1ed3i t\u1ed1 theo h\u01b0\u1edbng c\u00f3 l\u1ee3i cho cho DN.<\/p>\n

\u00d4ng C\u01b0\u01a1ng cho bi\u1ebft: \u201cVi\u1ec7c n\u00e0y t\u00f4i, anh Cung (TS.Nguy\u1ec5n \u0110\u00ecnh Cung), anh \u0110\u1ee9c (Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c) n\u00f3i nhi\u1ec1u r\u1ed3i\u2026 \u0110\u1eebng n\u00f3i chuy\u1ec7n l\u00e1ch lu\u1eadt. Ch\u00fang ta \u0111ang trong giai \u0111o\u1ea1n ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt, n\u1ebfu lu\u1eadt c\u00f3 h\u1ed5ng m\u00e0 DN l\u00e1ch lu\u1eadt th\u00ec kh\u00f4ng ph\u1ea3i h\u1ecd vi ph\u1ea1m ph\u00e1p lu\u1eadt\u201d. V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a 2 DN n\u00e0y \u0111\u00e3 l\u00e0m theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf c\u00e1c n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, nay ch\u00ednh \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u00f3 l\u1ea1i c\u00f3 k\u1ebft lu\u1eadn kh\u00e1c l\u00e0 sao, v\u00e0 ph\u1ea3i ch\u0103ng c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn sai?<\/p>\n

\u201cT\u1eeb nay cho \u0111\u1ebfn khi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 \u00fd ki\u1ebfn ch\u00ednh th\u1ee9c v\u1ec1 vi\u1ec7c n\u00e0y th\u00ec DN kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf truy thu nh\u01b0 ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n\u2026 Lu\u1eadt n\u00e0o c\u0169ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian \u00e1p d\u1ee5ng, kh\u00f4ng th\u1ec3 theo lu\u1eadt m\u1edbi \u0111\u1ec3 h\u1ed3i t\u1ed1 cho vi\u1ec7c \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc khi lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c\u201d, \u00f4ng C\u01b0\u01a1ng th\u1eb3ng th\u1eafn n\u00eau quan \u0111i\u1ec3m.<\/p>\n

\u00d4ng C\u01b0\u01a1ng cho bi\u1ebft th\u00eam: \u201cT\u00f4i \u0111\u00e3 theo d\u00f5i vi\u1ec7c n\u00e0y 14 th\u00e1ng. \u0110\u1ebfn nay c\u00f3 2 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra: Th\u1ee9 nh\u1ea5t, truy thu s\u1ed1 thu\u1ebf n\u00e0y Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c g\u00ec? m\u1ea5t g\u00ec? Th\u1ee9 hai l\u00e0 c\u00e2u chuy\u1ec7n ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc\u201d.<\/p>\n

\u00d4ng C\u01b0\u01a1ng ph\u00e2n t\u00edch, nh\u00ecn chung Nh\u00e0 n\u01b0\u1edbc \u0111ang n\u1eafm gi\u1eef 90% c\u1ed5 ph\u1ea7n \u1edf 2 DN n\u00e0y, n\u1ebfu 2 DN n\u00e0y kh\u00f4ng ph\u1ea3i truy n\u1ed9p s\u1ed1 thu\u1ebf n\u00e0y, Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1ee3i ng\u1ea7n \u0111\u00f3. Ng\u01b0\u1ee3c l\u1ea1i khi ph\u1ea3i n\u1ed9p truy thu bao nhi\u00eau th\u00ec Nh\u00e0 n\u01b0\u1edbc m\u1ea5t \u0111i ng\u1ea7n \u0111\u00f3. H\u01a1n n\u1eefa, v\u1edbi 90% c\u1ed5 ph\u1ea7n \u0111ang n\u1eafm gi\u1eef, v\u00ec v\u1ee5 vi\u1ec7c truy thu, khi ni\u00eam y\u1ebft b\u00e1n c\u1ed5 ph\u1ea7n gi\u00e1 tr\u1ecb DN gi\u1ea3m \u0111i, Nh\u00e0 n\u01b0\u1edbc m\u1ea5t nhi\u1ec1u h\u01a1n. V\u00e0 m\u1ea5t nhi\u1ec1u h\u01a1n n\u1eefa l\u00e0 \u1edf uy t\u00edn c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi \u0111\u1ec3 cho DN m\u00ecnh s\u1edf h\u1eefu t\u1edbi 90% c\u1ed5 ph\u1ea7n kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ec3 \u0111\u1ebfn n\u1ed7i b\u1ecb truy thu thu\u1ebf h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u201cSu\u1ed1t th\u1eddi gian qua t\u00f4i ch\u01b0a th\u1ea5y chuy\u00ean gia, lu\u1eadt s\u01b0, doanh nh\u00e2n n\u00e0o \u0111\u1ed3ng t\u00ecnh v\u1edbi ki\u1ebfn ngh\u1ecb n\u00e0y c\u1ee7a Ki\u1ec3m to\u00e1n\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i. L\u00e0 tr\u1ecdng t\u00e0i vi\u00ean c\u1ee7a Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf Vi\u1ec7t Nam, l\u00e0 th\u00e0nh vi\u00ean T\u1ed5 c\u00f4ng t\u00e1c thi h\u00e0nh Lu\u1eadt DN v\u00e0 lu\u1eadt \u0110\u1ea7u t\u01b0, \u00f4ng \u0110\u1ee9c kh\u1eb3ng \u0111\u1ecbnh kh\u00f4ng c\u00f3 lu\u1eadt n\u00e0o cho ph\u00e9p \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 b\u1ea5t l\u1ee3i cho ng\u01b0\u1eddi ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a lu\u1eadt. Nh\u00e0 n\u01b0\u1edbc s\u1ed1ng d\u1ef1a v\u00e0o DN ch\u1ee9 kh\u00f4ng ph\u1ea3i ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u00e1nh m\u1ea5t l\u00f2ng tin c\u1ee7a n\u1eeda tri\u1ec7u DN l\u00e0 Nh\u00e0 n\u01b0\u1edbc t\u1ef1 \u0111\u1ed1i \u0111\u1ea7u t\u1ef1 l\u00e0m \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn ch\u00ednh m\u00ecnh.<\/em><\/p>\n

Ch\u1ee7 t\u1ecbch VBA, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 m\u1eb7t trong cu\u1ed9c h\u1ecdp kh\u1eb3ng \u0111\u1ecbnh m\u1ee5c ti\u00eau cu\u1ed9c h\u1ecdp l\u00e0 \u0111\u1ec3 k\u00e9o g\u1ea7n DN v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, b\u1ea3o v\u1ec7 b\u00ecnh \u0111\u1eb3ng cho c\u1ed5 \u0111\u00f4ng l\u00e0 Nh\u00e0 n\u01b0\u1edbc v\u00e0 tr\u00e1nh t\u00e1c \u0111\u1ed9ng x\u1ea5u c\u1ee7a ch\u00ednh s\u00e1ch kh\u00f4ng chu\u1ea9n.<\/p>\n

\u201cT\u00f4i c\u00f3 nhi\u1ec1u ni\u1ec1m tin \u1edf Ch\u00ednh ph\u1ee7 m\u1edbi s\u1ebd t\u1ed5 ch\u1ee9c b\u00e0i b\u1ea3n v\u00e0 s\u1ebd c\u00f3 chuy\u1ec3n bi\u1ebfn t\u00edch c\u1ef1c. C\u00e1ch gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c n\u00e0y s\u1ebd g\u1eedi m\u1ed9t th\u00f4ng \u0111i\u1ec7p l\u1edbn v\u1ec1 m\u00f4i tr\u01b0\u1eddng kinh doanh\u201d, \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n ph\u00e1t bi\u1ec3u.<\/p>\n

Ng\u1ecdc Linh<\/strong><\/p>\n

—————————————————————————————-<\/p>\n

Th\u1eddi b\u00e1o Ng\u00e2n h\u00e0ng (Doanh nghi\u1ec7p \u2013 Doanh nh\u00e2n) 07-9-2016:<\/em><\/strong><\/p>\n

http:\/\/thoibaonganhang.vn\/sabeco-habeco-va-noi-so-lon-nhat-cua-doanh-nghiep-53195.html<\/a><\/em><\/p>\n

(110\/1.247)<\/em>","protected":false},"excerpt":{"rendered":"

(TBNH) – C\u00e2u chuy\u1ec7n Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ebfn ngh\u1ecb truy thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi T\u1ed5ng Sabeco v\u00e0 Habeco v\u1eabn ch\u01b0a d\u1eebng l\u1ea1i d\u00f9 \u0111\u00e3 g\u1ea7n 2 n\u0103m DN c\u00f9ng Hi\u1ec7p h\u1ed9i Bia \u2013 r\u01b0\u1ee3u v\u00e0 n\u01b0\u1edbc gi\u1ea3i kh\u00e1t (VBA) li\u00ean t\u1ee5c ki\u1ebfn ngh\u1ecb, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u0169ng c\u00f3 \u00fd ki\u1ebfn, […]<\/p>\n","protected":false},"author":1,"featured_media":27961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-27960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.016. 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