{"id":32543,"date":"2013-04-13T10:13:37","date_gmt":"2013-04-13T03:13:37","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32543"},"modified":"2022-07-08T10:16:08","modified_gmt":"2022-07-08T03:16:08","slug":"352-ban-khoan-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/352-ban-khoan-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"352. B\u0103n kho\u0103n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<strong>(GTVT) &#8211; <\/strong><strong>\u00c1p m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0o cho h\u1ee3p l\u00fd l\u00e0 v\u1ea5n \u0111\u1ec1 d\u00e0nh \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m c\u1ee7a nhi\u1ec1u chuy\u00ean gia, nh\u00e0 nghi\u00ean c\u1ee9u 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 v\u1eeba di\u1ec5n ra s\u00e1ng qua, 11\/4\/2013 t\u1ea1i H\u00e0 N\u1ed9i.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-32544 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/52-450x301.png\" alt=\"\" width=\"450\" height=\"301\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/52-450x301.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/52.png 702w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><strong>Gi\u1ea3m 2% v\u1eabn cao?<\/strong><\/p>\n<p>Nh\u1ea5n m\u1ea1nh thu\u1ebf su\u1ea5t l\u00e0 \u201clinh h\u1ed3n\u201d \u0111\u1ed3ng th\u1eddi c\u0169ng lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m, t\u00e2m \u0111i\u1ec3m c\u1ee7a m\u1ecdi cu\u1ed9c c\u1ea3i c\u00e1ch, s\u1eeda \u0111\u1ed5i c\u00e1c \u0111\u1ea1o lu\u1eadt thu\u1ebf, ThS. B\u00e0nh Qu\u1ed1c Tu\u1ea5n (Khoa Lu\u1eadt, Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf &#8211; Lu\u1eadt, \u0110HQG TP HCM) cho bi\u1ebft m\u1ee9c thu\u1ebf su\u1ea5t 25% quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) 2008 v\u1eabn c\u00f2n cao so v\u1edbi m\u1eb7t b\u1eb1ng c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c. V\u1ec1 c\u01a1 b\u1ea3n m\u1ee9c thu\u1ebf n\u00e0y ch\u01b0a t\u1ea1o \u0111i\u1ec1u ki\u1ec7n t\u1ed1i \u0111a cho c\u01a1 s\u1edf kinh doanh t\u00edch l\u0169y v\u1ed1n t\u00e1i s\u1ea3n xu\u1ea5t m\u1edf r\u1ed9ng, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n t\u00ecnh h\u00ecnh kinh t\u1ebf g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n nay. \u00d4ng Tu\u1ea5n kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng gi\u1ea3m thu\u1ebf su\u1ea5t TNDN l\u00e0 c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi Vi\u1ec7t Nam giai \u0111o\u1ea1n hi\u1ec7n nay.<\/p>\n<table width=\"1%\">\n<tbody>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td>M\u1ed9t \u0111\u1ecba \u0111i\u1ec3m k\u00ea khai h\u1ed3 s\u01a1 thu\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u1ea1i D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh x\u00e2y d\u1ef1ng, B\u1ed9 n\u00e0y \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf su\u1ea5t chung t\u1eeb m\u1ee9c 25% xu\u1ed1ng c\u00f2n 23%, ri\u00eang doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%.<\/p>\n<table width=\"192\">\n<tbody>\n<tr>\n<td>Th\u1eddi gian qua, thu\u1ebf TNDN c\u1ee7a c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u \u0111ang theo xu h\u01b0\u1edbng gi\u1ea3m \u0111\u1ec3 t\u1ea1o s\u1ef1 h\u1ea5p d\u1eabn v\u00e0 t\u0103ng t\u00ednh c\u1ea1nh tranh trong thu h\u00fat \u0111\u1ea7u t\u01b0. C\u1ee5 th\u1ec3, c\u00e1c n\u01b0\u1edbc ASEAN v\u00e0 m\u1ed9t s\u1ed1 n\u01b0\u1edbc ch\u00e2u \u00c1, \u0111i\u1ec3n h\u00ecnh l\u00e0 Malaysia gi\u1ea3m t\u1eeb 28% n\u0103m 2005 xu\u1ed1ng m\u1ee9c 27% n\u0103m 2007 v\u00e0 m\u1ee9c 26% n\u0103m 2008.<\/p>\n<p>T\u1eeb n\u0103m 2009 \u0111\u1ebfn nay l\u00e0 25%. Th\u00e1i Lan c\u0169ng \u0111\u00e3 gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 30% xu\u1ed1ng 23% v\u00e0o n\u0103m 2012. Nhi\u1ec1u n\u01b0\u1edbc c\u0169ng quy \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n. \u0110i\u1ec3n h\u00ecnh l\u00e0 Trung Qu\u1ed1c, Malaysia \u0111\u1ec1u quy \u0111\u1ecbnh 20% (so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 25%); Th\u00e1i Lan l\u00e0 15% (thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 23%).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n V\u0103n Ph\u1ee5ng cho bi\u1ebft n\u1ebfu gi\u1ea3m nh\u01b0 m\u1ee9c \u0111\u1ec1 xu\u1ea5t n\u00e0y, d\u1ef1 ki\u1ebfn thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN) t\u1eeb thu\u1ebf TNDN s\u1ebd gi\u1ea3m \u0111i m\u1ed7i n\u0103m kho\u1ea3ng h\u01a1n 12.000 t\u1ef7 \u0111\u1ed3ng, n\u1ebfu \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u1ed1i v\u1edbi DN c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba th\u00ec d\u1ef1 ki\u1ebfn NSNN t\u1eeb n\u0103m 2014 s\u1ebd gi\u1ea3m th\u00eam kho\u1ea3ng tr\u00ean 2.000 t\u1ef7 \u0111\u1ed3ng, \u0111\u01b0a t\u1ed5ng s\u1ed1 gi\u1ea3m thu l\u00ean h\u01a1n 14.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p>C\u0169ng theo \u00f4ng Ph\u1ee5ng th\u00ec m\u1ee9c gi\u1ea3m nh\u01b0 D\u1ef1 th\u1ea3o Lu\u1eadt v\u1eeba \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh c\u1ea1nh tranh, thu h\u00fat \u0111\u1ea7u t\u01b0 so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c \u0111\u1ed3ng th\u1eddi l\u1ea1i c\u0169ng \u0111\u1ea3m b\u1ea3o kh\u00f4ng g\u00e2y t\u00e1c \u0111\u1ed9ng gi\u1ea3m thu \u0111\u1ed9t ng\u1ed9t, g\u00e2y s\u1ee9c \u00e9p v\u1ec1 c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch c\u1ee7a n\u0103m \u00e1p d\u1ee5ng c\u0169ng nh\u01b0 kh\u00f4ng x\u00e1o tr\u1ed9n nhi\u1ec1u t\u1edbi h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i.<\/p>\n<p><em>Kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp l\u00e0 c\u1ea7n thi\u1ebft song Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211;\u00a0<\/em><em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt \u00a0ANVI<\/em><em>, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf Vi\u1ec7t Nam VIAC cho r\u1eb1ng m\u1ee9c gi\u1ea3m 2% so v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 v\u1eabn c\u00f2n r\u1ea5t cao. Lu\u1eadt s\u01b0 \u0110\u1ee9c l\u00fd gi\u1ea3i: B\u00ean c\u1ea1nh m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y c\u00f2n r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh tr\u00f3i bu\u1ed9c, lo\u1ea1i tr\u1eeb chi ph\u00ed, t\u0103ng thu nh\u1eadp n\u1ed9p thu\u1ebf, gi\u1ea3m thu nh\u1eadp th\u1ef1c ch\u1ea5t. C\u0169ng nh\u01b0 Lu\u1eadt hi\u1ec7n h\u00e0nh, D\u1ef1 lu\u1eadt m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c nh\u1eafc l\u1ea1i m\u1ed9t lo\u1ea1t kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00f3 l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf l\u00e3i su\u1ea5t \u0111i vay, kh\u1ed1ng ch\u1ebf chi ph\u00ed theo t\u1ef7 l\u1ec7 v\u1ed1n vay so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; kh\u1ed1ng ch\u1ebf \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean, nhi\u00ean v\u1eadt li\u1ec7u v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i&#8230; Nh\u1eefng quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u1ea9y doanh nghi\u1ec7p v\u00e0o t\u00ecnh tr\u1ea1ng l\u00e3i gi\u1ea3, l\u1ed7 th\u1eadt.<\/em><\/p>\n<p><em>\u201cQuan 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 l\u1ec7, h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p n\u00e0y c\u0169ng l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c. \u0110\u00e3 y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u1ea3i h\u1ee3p ph\u00e1p th\u00ec c\u0169ng c\u1ea7n n\u1edbi l\u1ecfng con s\u1ed1 \u201cch\u1ebft\u201d, tr\u00f3i ch\u00e2n, tr\u00f3i tay doanh nghi\u1ec7p\u201d &#8211; \u00f4ng \u0110\u1ee9c b\u1ee9c x\u00fac.<\/em><\/p>\n<p><strong>Gi\u1ea3m n\u1eefa, m\u1ea5t g\u00ec?<\/strong><\/p>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, c\u00f3 r\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf su\u1ea5t chung hi\u1ec7n nay xu\u1ed1ng c\u00f2n 20%. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, PGS TS. \u0110inh D\u0169ng S\u1ef9 (V\u1ee5 Ph\u00e1p lu\u1eadt &#8211; V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7) cho r\u1eb1ng c\u1ea7n h\u1ebft s\u1ee9c c\u00e2n nh\u1eafc \u0111\u1ebfn nh\u1eefng t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t xu\u1ed1ng 20%. \u201cN\u1ebfu \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% ng\u00e0y t\u1eeb 1\/1\/2014 th\u00ec c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u0103ng m\u1ee9c \u0111\u1ed9 h\u1ea5p d\u1eabn 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. Tuy nhi\u00ean, ph\u01b0\u01a1ng \u00e1n n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn t\u1edbi thu ng\u00e2n s\u00e1ch 2014 &#8211; 2015. C\u1ee5 th\u1ec3, theo t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ch\u1ec9 ri\u00eang vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t 25% xu\u1ed1ng c\u00f2n 20% s\u1ebd khi\u1ebfn thu ng\u00e2n s\u00e1ch n\u0103m 2014 gi\u1ea3m h\u01a1n 30.000 t\u1ef7 \u0111\u1ed3ng. Con s\u1ed1 n\u00e0y c\u1ed9ng v\u1edbi c\u1ea3 s\u1ed1 gi\u1ea3m thu do b\u1ed5 sung \u01b0u \u0111\u00e3i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kho\u1ea3ng h\u01a1n 2.000 t\u1ef7 \u0111\u1ed3ng v\u00e0 s\u1ed1 gi\u1ea3m thu do s\u1eeda Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (kho\u1ea3ng h\u01a1n 13.000 t\u1ef7 \u0111\u1ed3ng) th\u00ec t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch s\u1ebd gi\u1ea3m h\u01a1n 45.000 t\u1ef7 \u0111\u1ed3ng\u201d &#8211; \u00f4ng S\u1ef9 ph\u00e2n t\u00edch.<\/p>\n<p>Ph\u1ea3n bi\u1ec7n l\u1ea1i quan \u0111i\u1ec3m n\u00e0y, ThS. B\u00e0nh Qu\u1ed1c Tu\u1ea5n cho r\u1eb1ng th\u1ef1c t\u1ebf \u0111\u00e3 ch\u1ee9ng minh v\u00e0 s\u1ebd kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t TNDN hi\u1ec7n nay xu\u1ed1ng 20 &#8211; 23% s\u1ebd kh\u00f4ng d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu thu\u1ebf TNDN. \u00d4ng Tu\u1ea5n ph\u00e2n t\u00edch: Vi\u1ec7c gi\u1ea3m thu\u1ebf s\u1ebd thu h\u00fat th\u00eam \u0111\u01b0\u1ee3c nhi\u1ec1u DN trong n\u01b0\u1edbc th\u00e0nh l\u1eadp m\u1edbi v\u00e0 DN FDI \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam; khuy\u1ebfn kh\u00edch DN \u0111ang kinh doanh \u0111\u1ea9y m\u1ea1nh s\u1ea3n xu\u1ea5t, t\u0103ng th\u00eam doanh thu v\u00e0 thu nh\u1eadp. T\u1eeb \u0111\u00e2y, di\u1ec7n n\u1ed9p thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p \u0111\u1ec1u c\u00f3 c\u01a1 h\u1ed9i t\u0103ng cao h\u01a1n. Ngo\u00e0i ra, vi\u1ec7c gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t c\u0169ng tr\u1ef1c ti\u1ebfp g\u00f3p ph\u1ea7n l\u00e0m c\u00f4ng t\u00e1c thu n\u1ed9p thu\u1ebf tr\u1edf n\u00ean d\u1ec5 ch\u1ecbu h\u01a1n, s\u1ed1 vi ph\u1ea1m v\u00e0 s\u1ed1 thu\u1ebf gian l\u1eadn, n\u1ee3 \u0111\u1ecdng c\u0169ng v\u00ec th\u1ebf m\u00e0 c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m b\u1edbt, d\u1eabn \u0111\u1ebfn s\u1ed1 thu v\u00e0o NSNN c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u0103ng cao h\u01a1n.<\/p>\n<table width=\"361\">\n<tbody>\n<tr>\n<td>\u1ede\u00a0 Vi\u1ec7t Nam, t\u1eeb khi ban h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN \u0111\u1ebfn nay, thu\u1ebf su\u1ea5t thu\u1ebf TNDN li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Ch\u00ednh ph\u1ee7 ki\u1ebfn ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng ng\u00e0y m\u1ed9t h\u1ea1 th\u1ea5p. N\u1ebfu nh\u01b0 thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u0103m 1997 l\u00e0 32% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 25% \u00e1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI th\u00ec \u0111\u1ebfn n\u0103m 2003, thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1ed9t m\u1ee9c l\u00e0 28%.<\/p>\n<p>\u0110\u1ebfn n\u0103m 2008, m\u1ee9c thu\u1ebf n\u00e0y ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1eeb 28% xu\u1ed1ng m\u1ee9c 25%, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t v\u1edbi c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p FDI.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Thanh B\u00ecnh<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>Giao th\u00f4ng V\u1eadn t\u1ea3i 13-4-2013:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/giaothongvantai.com.vn\/thi-truong\/chung-khoan-tien-te\/201304\/Ban-khoan-thue-thu-nhap-doanh-nghiep-279366\/\">http:\/\/giaothongvantai.com.vn\/thi-truong\/chung-khoan-tien-te\/201304\/Ban-khoan-thue-thu-nhap-doanh-nghiep-279366\/<\/a><\/em><\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>(GTVT) &#8211; \u00c1p m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0o cho h\u1ee3p l\u00fd l\u00e0 v\u1ea5n \u0111\u1ec1 d\u00e0nh \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m c\u1ee7a nhi\u1ec1u chuy\u00ean gia, nh\u00e0 nghi\u00ean c\u1ee9u 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 v\u1eeba di\u1ec5n ra s\u00e1ng qua, 11\/4\/2013 t\u1ea1i H\u00e0 N\u1ed9i. Gi\u1ea3m 2% v\u1eabn cao? Nh\u1ea5n m\u1ea1nh [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":32544,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","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>352. 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