{"id":32531,"date":"2013-04-12T09:59:03","date_gmt":"2013-04-12T02:59:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32531"},"modified":"2022-07-08T10:01:31","modified_gmt":"2022-07-08T03:01:31","slug":"348-nang-thue-suat-quang-cao-bao-ve-dn-trong-nuoc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/348-nang-thue-suat-quang-cao-bao-ve-dn-trong-nuoc\/","title":{"rendered":"348. N\u00e2ng thu\u1ebf su\u1ea5t qu\u1ea3ng c\u00e1o b\u1ea3o v\u1ec7 DN trong n\u01b0\u1edbc?"},"content":{"rendered":"(TQ) – V\u1edbi quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9n h m\u1ee9c ch\u1ecbu thu\u1ebf l\u00ean m\u1ee9c t\u1eeb 10-15%, nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, \u0111i\u1ec1u n\u00e0y ch\u01b0a th\u1ef1c s\u1ef1 c\u00f4ng b\u1eb1ng cho c\u00e1c doanh nghi\u1ec7p.<\/strong><\/p>\n

\"\"<\/p>\n

T\u1ea1i H\u1ed9i th\u1ea3o G\u00f3p \u00fd ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do T\u1ea1p ch\u00ed Nghi\u00ean c\u1ee9u l\u1eadp ph\u00e1p (V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i) t\u1ed5 ch\u1ee9c ng\u00e0y 11\/4, v\u1eabn c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau v\u1ec1 c\u00e1c m\u1ee9c gi\u1ea3m thu\u1ebf su\u1ea5t.<\/p>\n

B\u1edbt \u201cv\u01a1 b\u00e8o g\u1ea1t t\u00e9p\u201d?<\/strong><\/p>\n

Trong Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i b\u1ed5 sung, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u0111\u1ec1 xu\u1ea5t n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o khuy\u1ebfn m\u1ea1i t\u1eeb 10% l\u00ean 15% (b\u1ecf quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp (15%), \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t lo\u1ea1i b\u1ecf m\u1ed9t s\u1ed1 kho\u1ea3n chi ra kh\u1ecfi di\u1ec7n chi ph\u00ed kh\u1ed1ng ch\u1ebf.<\/p>\n

Theo \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng-Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 ch\u00ednh s\u00e1ch thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), quy \u0111\u1ecbnh n\u00e0y s\u1ebd b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc. B\u1edfi, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc kh\u00f4ng c\u00f3 c\u00f4ng ty m\u1eb9 nh\u01b0 nhi\u1ec1u t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. L\u00e2u nay \u201cs\u00e2n ch\u01a1i\u201d c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc \u0111ang b\u1ecb l\u00e9p v\u1ebf h\u01a1n c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00ec h\u1ecd s\u1eb5n s\u00e0ng b\u01a1m ti\u1ec1n \u0111\u1ec3 chi\u1ebfm l\u0129nh th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\u201cQuy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf m\u1ee9c t\u1eeb 10-15% ch\u00ednh l\u00e0 b\u1ee9c t\u01b0\u1eddng v\u00f4 h\u00ecnh \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p trong n\u01b0\u1edbc. Nh\u01b0ng r\u1ea5t ti\u1ebfc l\u00e0 hi\u1ec7n nay ch\u00fang ta ch\u01b0a hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, ch\u1ec9 hi\u1ec3u th\u00f4ng tin m\u1ed9t chi\u1ec1u\u201d, \u00f4ng Ph\u1ee5ng b\u00e0y t\u1ecf.<\/p>\n

Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111ang th\u1ea3o lu\u1eadn \u0111\u1ec3 \u0111\u01b0a t\u1ef7 l\u1ec7 \u0111\u1ed3ng lo\u1ea1t 15% ch\u1ee9 kh\u00f4ng ph\u1ea3i \u1edf m\u1ee9c t\u1eeb 10% \u0111\u1ebfn 15% . Nh\u01b0ng quan tr\u1ecdng nh\u1ea5t v\u1eabn l\u00e0 n\u1ed9i dung n\u1ed9i h\u00e0m c\u1ee7a quy \u0111\u1ecbnh, v\u00ec l\u00e2u nay ch\u00fang ta ta \u201cv\u01a1 b\u00e8o g\u1ea1t t\u00e9p\u201d r\u1ea5t nhi\u1ec1u n\u1ed9i dung t\u1eeb qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i, ti\u1ebfp t\u00e2n, giao d\u1ecbch.<\/p>\n

\u201cL\u1ea7n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd m\u1ea1nh d\u1ea1n lo\u1ea1i b\u1ecf m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed trong di\u1ec7n b\u1ecb kh\u1ed1ng ch\u1ebf \u0111\u1ed3ng th\u1eddi n\u00e2ng m\u1ee9c ch\u1ecbu thu\u1ebf\u201d, \u00f4ng Ph\u1ee5ng cho hay.<\/p>\n

N\u00e2ng thu\u1ebf su\u1ea5t qu\u1ea3ng c\u00e1o li\u1ec7u c\u00f3 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p trong n\u01b0\u1edbc? (\u1ea2nh minh h\u1ecda).<\/em><\/strong><\/p>\n

Tuy nhi\u00ean, c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi \u0111\u1ea1i di\u1ec7n V\u1ee5 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

    \n
  1. Nguy\u1ec5n Th\u1ecb Lan H\u01b0\u01a1ng-Khoa Lu\u1eadt, \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia cho r\u1eb1ng, vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y ch\u01b0a \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng khi kh\u00f4ng c\u00e2n nh\u1eafc \u0111\u1ebfn v\u1ecb tr\u00ed y\u1ebfu th\u1ebf c\u1ee7a doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf v\u00e0 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp.<\/li>\n<\/ol>\n

    B\u00e0 H\u01b0\u01a1ng lo ng\u1ea1i, s\u1ebd r\u1ea5t d\u1ec5 n\u1ea3y sinh h\u1ea1n ch\u1ebf khi doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft chi ph\u00ed s\u1ebd t\u00ecm m\u1ecdi c\u00e1ch \u0111\u1ec3 gian l\u1eadn h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, chi ph\u00ed. \u201cC\u00f2n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u00e1ch n\u00e0o \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh m\u1ee9c kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i ch\u1ea5p nh\u1eadn ch\u1ecbu thi\u1ec7t\u201d, b\u00e0 H\u01b0\u01a1ng n\u00f3i.<\/p>\n

    Do \u0111\u00f3, chuy\u00ean gia ki\u1ebfn ngh\u1ecb, ban so\u1ea1n th\u1ea3o c\u1ea7n thi\u1ebft \u0111\u01b0a ra c\u00e1c ph\u01b0\u01a1ng \u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p theo m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

    Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c –\u00a0<\/em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt \u00a0ANVI\u00a0<\/em>l\u1ea1i cho r\u1eb1ng, m\u1ee9c quy \u0111\u1ecbnh n\u00e0y c\u00f2n qu\u00e1 th\u1ea5p. Quan tr\u1ecdng l\u00e0 c\u00e1c chi ph\u00ed c\u00f3 th\u1eadt hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi bao nhi\u00eau, v\u00ec chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p n\u00e0y ch\u00ednh l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c c\u1ee7a c\u00e1 nh\u00e2n kh\u00e1c.<\/em><\/p>\n

    \u201cDo \u0111\u00f3, c\u1ea7n ph\u1ea3i b\u1ecf gi\u1edbi h\u1ea1n n\u00e0y ho\u1eb7c n\u1ebfu kh\u00f4ng th\u00ec n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf \u00edt nh\u1ea5t l\u00ean 50%\u201d, \u00f4ng \u0110\u1ee9c n\u00eau \u00fd ki\u1ebfn.<\/em><\/p>\n

    Nhi\u1ec1u \u00fd ki\u1ebfn c\u0169ng cho bi\u1ebft, tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c c\u00f4ng ty s\u1eb5n s\u00e0ng chi qu\u1ea3ng c\u00e1o v\u00e0 khuy\u1ebfn m\u1ea1i cho d\u00f9 c\u00e1c chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng. Theo \u0111\u00f3, ph\u01b0\u01a1ng \u00e1n t\u1ed1t nh\u1ea5t, ch\u00ednh l\u00e0 d\u1ee1 b\u1ecf quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, cho ph\u00e9p doanh nghi\u1ec7p t\u00ednh to\u00e0n b\u1ed9 kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb, qu\u1ea3ng c\u00e1o v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu th\u1ebf.<\/p>\n

    Tuy nhi\u00ean, vi\u1ec7c d\u1ee1 b\u1ecf n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c giao d\u1ecbch ti\u1ec1n m\u1eb7t trong c\u00e1c quan h\u1ec7 kinh t\u1ebf.<\/p>\n

    S\u1ebd c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh gi\u1ea3m thu\u1ebf ph\u1ed5 th\u00f4ng 20%<\/strong><\/p>\n

    V\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng gi\u1ea3m \u1edf m\u1ee9c 23%, theo TS. Nguy\u1ec5n Minh H\u1eb1ng-Khoa thu\u1ebf v\u00e0 H\u1ea3i quan (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh), so v\u1edbi \u0111a s\u1ed1 c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y kh\u00e1 ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 t\u00ednh c\u1ea1nh tranh nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

    Tuy nhi\u00ean, trong giai \u0111o\u1ea1n kh\u00f3 kh\u0103n hi\u1ec7n nay, vi\u1ec7c gi\u1ea3m th\u00eam 2% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t c\u0169 25% v\u1eabn ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c s\u1ef1 mong \u0111\u1ee3i t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n

    \u201cC\u00f3 th\u1ec3 gi\u1ea3m th\u00eam thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p xu\u1ed1ng kho\u1ea3ng 20% \u0111\u1ec3 Vi\u1ec7t Nam c\u00f3 th\u1ec3 c\u1ea1nh tranh h\u01a1n trong vi\u1ec7c thu h\u00fat \u0111\u1ea7u t\u01b0. Nh\u1edd \u0111\u00f3, s\u1ed1 thu t\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp trong d\u00e0i h\u1ea1n\u201d, b\u00e0 H\u1eb1ng n\u00f3i.<\/p>\n

    Tr\u01b0\u1edbc \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t \u0111\u01b0a m\u1ee9c thu\u1ebf su\u1ea5t chung xu\u1ed1ng 20% ngay t\u1eeb n\u0103m 2014 (gi\u1eef nguy\u00ean m\u1ee9c 32% \u0111\u1ebfn 50% \u0111\u1ed1i v\u1edbi khai th\u00e1c d\u1ea7u khi v\u00e0 t\u00e0i nguy\u00ean hi\u1ebfm), \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng th\u1eeba nh\u1eadn, \u01b0u \u0111i\u1ec3m c\u1ee7a \u0111\u1ec1 xu\u1ea5t n\u00e0y l\u00e0 t\u0103ng m\u1ee9c \u0111\u1ed9 trong thu h\u00fat \u0111\u1ea7u t\u01b0, nh\u1ea5t l\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

    Tuy nhi\u00ean, \u00f4ng Ph\u1ee5ng c\u0169ng quan ng\u1ea1i, ph\u01b0\u01a1ng \u00e1n n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng qu\u00e1 l\u1edbn \u0111\u1ebfn c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

    Theo t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng v\u1ec1 20% trong n\u0103m 2014, \u0111i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc gi\u1ea3m \u0111i kho\u1ea3ng 30.160 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. T\u00ednh th\u00eam s\u1ed1 gi\u1ea3m thu v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kho\u1ea3ng 13.350 t\u1ef7 \u0111\u1ed3ng\/n\u0103m v\u00e0 vi\u1ec7c b\u1ed5 sung \u01b0u \u0111\u00e3i thu\u1ebf k\u00e9o theo gi\u1ea3m thu kho\u1ea3ng 2.081 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady t\u1ed5ng s\u1ed1 gi\u1ea3m thu trong n\u0103m 2014 l\u00ean t\u1edbi con s\u1ed1 45.591 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

    \u201cC\u00f3 th\u1ec3 tin r\u1eb1ng vi\u1ec7c gi\u1ea3m ngay thu\u1ebf su\u1ea5t xu\u1ed1ng 20% s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp l\u1ea1i c\u00e1c n\u0103m sau khi kinh t\u1ebf ph\u00e1t tri\u1ec3n do \u0111\u1ea7u t\u01b0 t\u0103ng l\u00ean. Tuy nhi\u00ean, s\u1ed1 thu t\u0103ng c\u00e1c n\u0103m sau m\u1edbi ch\u1ec9 l\u00e0 k\u1ef3 v\u1ecdng trong khi s\u1ed1 gi\u1ea3m thu l\u00e0 ti\u1ec1n th\u1eadt\u2019, \u00f4ng Ph\u1ee5ng b\u0103n kho\u0103n.<\/p>\n

    V\u00ec v\u1eady, \u00f4ng Ph\u1ee5ng cho bi\u1ebft, v\u1eeba qua B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 m\u1ea1nh d\u1ea1n \u0111\u1ec1 xu\u1ea5t v\u1edbi Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh r\u00f5 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20% t\u1eeb n\u0103m 2016 (ho\u1eb7c t\u1eeb 2017). C\u00f9ng \u0111\u00f3, v\u1eabn gi\u1eef nguy\u00ean c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 20% v\u00e0 10% t\u00f9y theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c Lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

    V\u1edbi vi\u1ec7c c\u00f4ng khai l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t chung 20%, B\u1ed9 T\u00e0i ch\u00ednh hy v\u1ecdng doanh nghi\u1ec7p s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1ef1a ch\u1ecdn, ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ngay t\u1eeb b\u00e2y gi\u1edd v\u00e0 k\u00e9o theo t\u00e1c \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng s\u1edbm \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i.<\/p>\n

    Ngo\u00e0i ra, s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng m\u1ea1nh trong thu h\u00fat \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i do m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y c\u00f3 t\u00ednh c\u1ea1nh tranh cao so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c, nh\u1ea5t l\u00e0 vi\u1ec7c thu h\u00fat c\u00e1c lu\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb Nh\u1eadt B\u1ea3n v\u00e0 H\u00e0n Qu\u1ed1c.\/.<\/p>\n

    T.T\u00e2m<\/strong><\/p>\n

    \u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n

    T\u1ed5 Qu\u1ed1c 12-4-2013:<\/em><\/strong><\/p>\n

    http:\/\/toquoc.gov.vn\/Sites\/vi-vn\/details\/3\/kinh-te-viet-nam\/115515\/nang-thue-suat-quang-cao-bao-ve-dn-trong-nuoc.aspx<\/a><\/em><\/p>\n

     ","protected":false},"excerpt":{"rendered":"

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T\u1ea1i H\u1ed9i th\u1ea3o G\u00f3p \u00fd ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/348-nang-thue-suat-quang-cao-bao-ve-dn-trong-nuoc\/\" \/>\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=\"2013-04-12T02:59:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-08T03:01:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/48.png\" \/>\n\t<meta property=\"og:image:width\" content=\"781\" \/>\n\t<meta property=\"og:image:height\" content=\"441\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/348-nang-thue-suat-quang-cao-bao-ve-dn-trong-nuoc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/348-nang-thue-suat-quang-cao-bao-ve-dn-trong-nuoc\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"348. 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