{"id":37560,"date":"2023-08-11T20:36:26","date_gmt":"2023-08-11T13:36:26","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37560"},"modified":"2024-11-19T09:26:20","modified_gmt":"2024-11-19T02:26:20","slug":"4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/","title":{"rendered":"4.106. Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?"},"content":{"rendered":"

Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?<\/span><\/h4>\n
(TN) – B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, trong \u0111\u00f3 c\u00f3 \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/strong><\/h5>\n
\u01afu \u0111\u00e3i thu\u1ebf \u0111\u1ea9y h\u00e0ng trong n\u01b0\u1edbc cao h\u01a1n nh\u1eadp kh\u1ea9u<\/h5>\n

M\u1ed9t n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t trong d\u1ef1 th\u1ea3o, \u0111\u00f3 l\u00e0 chuy\u1ec3n m\u1eb7t h\u00e0ng\u00a0ph\u00e2n b\u00f3n\u00a0t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) nh\u01b0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%.<\/p>\n

Theo c\u01a1 quan so\u1ea1n th\u1ea3o, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p (DN) s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e2n b\u00f3n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n do kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb\u00a0thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n ph\u1ea9m, khi\u1ebfn gi\u00e1 th\u00e0nh t\u0103ng v\u00e0 l\u1ee3i nhu\u1eadn gi\u1ea3m.<\/p>\n

\u0110i\u1ec1u n\u00e0y g\u00e2y b\u1ea5t l\u1ee3i trong c\u1ea1nh tranh v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f9ng lo\u1ea1i, kh\u00f4ng khuy\u1ebfn kh\u00edch DN \u0111\u1ea7u t\u01b0, mua s\u1eafm, s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m ch\u1ea5t l\u01b0\u1ee3ng cao. Xu\u1ea5t ph\u00e1t t\u1eeb t\u00ecnh tr\u1ea1ng tr\u00ean, nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, qua \u0111\u00f3 s\u1ebd t\u0103ng s\u1ee9c c\u1ea1nh tranh c\u1ee7a h\u00e0ng s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/p>\n

\"cho

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 5%<\/p><\/div>\n

QUANG THU\u1ea6N<\/h6>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 v\u1edbi \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf GTGT 5% v\u1edbi ph\u00e2n b\u00f3n, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a DN s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kho\u1ea3ng 950 t\u1ec9 \u0111\u1ed3ng; s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i (kho\u1ea3ng 250 t\u1ec9 \u0111\u1ed3ng) s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 ph\u00e2n b\u00f3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc c\u00f3 th\u00eam \u0111i\u1ec1u ki\u1ec7n c\u1ea1nh tranh v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, b\u1eb1ng vi\u1ec7c c\u00f3 th\u00eam c\u01a1 h\u1ed9i \u0111\u1ec3 h\u1ea1 gi\u00e1 th\u00e0nh v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. Vi\u1ec7c n\u00e0y c\u0169ng g\u00f3p ph\u1ea7n ph\u00e1t tri\u1ec3n ng\u00e0nh s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n trong n\u01b0\u1edbc, t\u1ea1o ngu\u1ed3n cung \u1ed5n \u0111\u1ecbnh cho ng\u01b0\u1eddi n\u00f4ng d\u00e2n, gi\u1ea3m d\u1ea7n s\u1ef1 ph\u1ee5 thu\u1ed9c v\u00e0o ngu\u1ed3n nh\u1eadp kh\u1ea9u, kh\u1eafc ph\u1ee5c vi\u1ec7c gi\u00e1 c\u1ea3 kh\u00f4ng \u1ed5n \u0111\u1ecbnh, c\u0169ng nh\u01b0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ee7a\u00a0ph\u00e2n b\u00f3n nh\u1eadp kh\u1ea9u.<\/p>\n

Theo \u00f4ng Ph\u00f9ng H\u00e0, Ph\u00f3 ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i Ph\u00e2n b\u00f3n VN, c\u00e2u chuy\u1ec7n ph\u00e2n b\u00f3n n\u1eb1m trong nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi\u1ebfn m\u1ed9t s\u1ed1 DN s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n g\u1eb7p b\u1ea5t l\u1ee3i \u0111\u00e1ng k\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1eeb n\u0103m 2014, th\u1eddi \u0111i\u1ec3m lu\u1eadt 71 v\u1ec1 thu\u1ebf GTGT c\u00f3 hi\u1ec7u l\u1ef1c. \u00dd t\u01b0\u1edfng ban \u0111\u1ea7u \u0111\u01b0a ph\u00e2n b\u00f3n v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 t\u1ed1t nh\u01b0ng khi \u0111i v\u00e0o th\u1ef1c t\u1ebf, kh\u00f4ng nh\u1eefng DN ph\u00e2n b\u00f3n ch\u1ecbu thi\u1ec7t h\u1ea1i m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i mua h\u00e0ng v\u1edbi gi\u00e1 cao h\u01a1n.<\/p>\n

C\u00e1c DN kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00ean ph\u1ea3i \u0111\u01b0a v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, \u0111i\u1ec1u n\u00e0y l\u00e0m cho gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u0103ng l\u00ean. \u01af\u1edbc t\u00ednh, v\u1edbi quy m\u00f4 ng\u00e0nh c\u00f4ng nghi\u1ec7p ph\u00e2n b\u00f3n tr\u00ean 100.000 t\u1ec9 \u0111\u1ed3ng m\u1ed7i n\u0103m, v\u1edbi s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf m\u1ee9c 5%, c\u00e1c DN trong ng\u00e0nh c\u00f4ng nghi\u1ec7p ph\u00e2n b\u00f3n ph\u1ea3i g\u00e1nh ch\u1ecbu 3.000 – 4.000 t\u1ec9 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

\u0110\u00e2y l\u00e0 con s\u1ed1 r\u1ea5t l\u1edbn khi so s\u00e1nh v\u1edbi l\u1ee3i nhu\u1eadn m\u00e0 DN trong ng\u00e0nh n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c. Th\u00eam v\u00e0o \u0111\u00f3, x\u00e9t v\u1ec1 c\u00f4ng ngh\u1ec7 c\u0169ng nh\u01b0 ch\u1ee7ng lo\u1ea1i, ng\u00e0nh ph\u00e2n b\u00f3n n\u01b0\u1edbc ta c\u00f2n \u1edf m\u1ee9c \u0111\u1ed9 trung b\u00ecnh nh\u01b0ng khi DN mu\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o ph\u00e2n b\u00f3n c\u00f4ng ngh\u1ec7 cao, ph\u00e2n b\u00f3n th\u1ebf h\u1ec7 m\u1edbi l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u1eabn t\u1edbi kh\u00f4ng khuy\u1ebfn kh\u00edch DN \u0111\u1ea7u t\u01b0.<\/p>\n

Ngo\u00e0i ra, ph\u00e2n b\u00f3n hi\u1ec7n l\u00e0 m\u1eb7t h\u00e0ng nh\u1eadp si\u00eau, s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u m\u1ed7i n\u0103m \u1edf m\u1ee9c 3 – 3,5 tri\u1ec7u t\u1ea5n, ch\u1ee7 y\u1ebfu c\u00e1c lo\u1ea1i ph\u00e2n b\u00f3n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0 MOP (kali), SA… M\u1ed7i n\u0103m th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ti\u00eau th\u1ee5 kho\u1ea3ng 10,5 – 11 tri\u1ec7u t\u1ea5n ph\u00e2n b\u00f3n, trong \u0111\u00f3 c\u00e1c DN trong n\u01b0\u1edbc s\u1ea3n xu\u1ea5t, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u1eeb 6,5 – 7 tri\u1ec7u t\u1ea5n.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c DN c\u0169ng xu\u1ea5t kh\u1ea9u sang c\u00e1c th\u1ecb tr\u01b0\u1eddng nh\u01b0 L\u00e0o, Campuchia, H\u00e0n Qu\u1ed1c\u2026 v\u1edbi kim ng\u1ea1ch n\u0103m 2022 kho\u1ea3ng 1,1 t\u1ec9 USD (cao nh\u1ea5t t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay). Theo \u00f4ng Ph\u00f9ng H\u00e0, vi\u1ec7c \u0111\u01b0a m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00ean 5% s\u1ebd gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c c\u00e1c b\u1ea5t c\u1eadp th\u1eddi gian qua nh\u01b0 DN gi\u1ea3m \u0111\u01b0\u1ee3c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u00e1i \u0111\u1ea7u t\u01b0, \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n c\u00f4ng ngh\u1ec7 cao, ph\u00e2n b\u00f3n th\u1ebf h\u1ec7 m\u1edbi, gi\u1ea3m s\u1ef1 c\u1ea1nh tranh b\u1ea5t b\u00ecnh \u0111\u1eb3ng nh\u1ea5t \u0111\u1ecbnh gi\u1eefa DN s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 DN nh\u1eadp kh\u1ea9u\u2026<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf \u0111ang b\u1ea3o h\u1ed9 ng\u01b0\u1ee3c<\/h5>\n

Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf g\u1ed3m nhi\u1ec1u m\u1eb7t h\u00e0ng nh\u01b0\u00a0n\u00f4ng s\u1ea3n\u00a0ch\u01b0a ch\u1ebf bi\u1ebfn, gi\u1ed1ng c\u00e2y tr\u1ed3ng, gi\u1ed1ng v\u1eadt nu\u00f4i, ph\u00e2n b\u00f3n, m\u00e1y n\u00f4ng nghi\u1ec7p, t\u00e0u c\u00e1, th\u1ee9c \u0103n ch\u0103n nu\u00f4i, mu\u1ed1i, ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh, v\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 kh\u00e1c\u2026 C\u00e1c DN trong n\u01b0\u1edbc s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a thu\u1ed9c nh\u00f3m n\u00e0y \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i l\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT cho s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra. Tuy nhi\u00ean, c\u00e1c DN n\u00e0y c\u0169ng \u0111\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

G\u00f3p \u00fd v\u1ec1 D\u1ef1 th\u1ea3o H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n lu\u1eadt Thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i), Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i – C\u00f4ng nghi\u1ec7p VN (VCCI) cho bi\u1ebft theo kh\u1ea3o s\u00e1t nhanh \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 DN c\u00f3 li\u00ean quan, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng tr\u00ean xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c chi ph\u00ed \u0111\u1ea7u v\u00e0o ch\u1ecbu thu\u1ebf nh\u01b0 chi ph\u00ed nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng, chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng (\u0111i\u1ec7n, than, x\u0103ng d\u1ea7u), chi ph\u00ed v\u1eadn t\u1ea3i, chi ph\u00ed mua s\u1eafm m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng, chi ph\u00ed bao b\u00ec, in \u1ea5n, chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o (\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u ch\u1ecbu thu\u1ebf nh\u01b0 kim lo\u1ea1i, kho\u00e1ng s\u1ea3n\u2026) v\u00e0 m\u1ed9t s\u1ed1 chi ph\u00ed kh\u00e1c.<\/p>\n

T\u1ef7 l\u1ec7 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y kh\u00e1c nhau, t\u00f9y t\u1eebng d\u00f2ng s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3 v\u00e0 t\u1eebng DN c\u1ee5 th\u1ec3. Theo ph\u1ea3n \u00e1nh, t\u1ef7 l\u1ec7 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 1% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i n\u00f4ng s\u1ea3n \u0111\u1ebfn 8% \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c. V\u00ec v\u1eady, VCCI cho r\u1eb1ng quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111ang g\u00e2y t\u00e1c \u0111\u1ed9ng kh\u00f4ng mong mu\u1ed1n l\u00e0 b\u1ea3o h\u1ed9 ng\u01b0\u1ee3c, khuy\u1ebfn kh\u00edch nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thay v\u00ec s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 chi ph\u00ed thu\u1ebf th\u1ea5p h\u01a1n so v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc ch\u00ednh l\u00e0 chi ph\u00ed thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ec3 tr\u00ean.<\/p>\n

Trong khi \u0111\u00f3, s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 nh\u1eadp kh\u1ea9u c\u0169ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT khi nh\u1eadp kh\u1ea9u nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u ra kh\u1ecfi n\u01b0\u1edbc \u0111\u1ed1i t\u00e1c. Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111ang c\u00f3 chi ph\u00ed thu\u1ebf th\u1ea5p h\u01a1n h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/p>\n

“\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng, t\u1ed3n t\u1ea1i t\u1eeb nhi\u1ec1u n\u0103m nay v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00e1ch th\u1ea5u \u0111\u00e1o trong l\u1ea7n s\u1eeda \u0111\u1ed5i lu\u1eadt Thu\u1ebf GTGT l\u1ea7n n\u00e0y, n\u1ebfu kh\u00f4ng s\u1ebd khi\u1ebfn s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc ti\u1ebfp t\u1ee5c ch\u1ecbu thua thi\u1ec7t, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. N\u1ebfu so s\u00e1nh v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u, khi \u0111\u00e0m ph\u00e1n c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do (FTAs), VN ch\u1ec9 ch\u1ea5p nh\u1eadn h\u1ea1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i. T\u1ee9c l\u00e0 c\u00e1c n\u01b0\u1edbc kh\u00e1c c\u0169ng ph\u1ea3i \u0111\u1ed3ng \u00fd m\u1edf c\u1eeda th\u1ecb tr\u01b0\u1eddng cho h\u00e0ng h\u00f3a c\u1ee7a VN. Trong khi \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u00e3 khi\u1ebfn VN “cho kh\u00f4ng” t\u1ea5t c\u1ea3 c\u00e1c n\u01b0\u1edbc \u0111\u1ed1i t\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn v\u00e0 “m\u1edf toang” th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc c\u1ee7a r\u1ea5t nhi\u1ec1u m\u1eb7t h\u00e0ng v\u1edbi l\u1ee3i th\u1ebf cho h\u00e0ng nh\u1eadp kh\u1ea9u”, v\u0103n b\u1ea3n c\u1ee7a VCCI n\u00eau r\u00f5.<\/p>\n

C\u1ea7n c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/em><\/h5>\n

B\u1ea5t c\u1eadp trong quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u00f3m s\u1ea3n ph\u1ea9m ph\u00e2n b\u00f3n \u0111\u00e3 n\u00f3i \u0111\u1ebfn r\u1ea5t l\u00e2u v\u00e0 \u0111\u00e1ng l\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c thay \u0111\u1ed5i s\u1edbm h\u01a1n. Vi\u1ec7c \u0111\u01b0a c\u00e1c nh\u00f3m s\u1ea3n ph\u1ea9m v\u00e0o di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 theo m\u1ee5c \u0111\u00edch \u01b0u \u0111\u00e3i cho m\u1ed9t s\u1ed1 nh\u00f3m ng\u00e0nh. Tuy nhi\u00ean th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t nhi\u1ec1u trong n\u01b0\u1edbc nh\u01b0ng l\u1ea1i cao gi\u00e1 h\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u v\u00ec l\u00fd do DN kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. V\u00ec v\u1eady vi\u1ec7c chuy\u1ec3n ph\u00e2n b\u00f3n sang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT 5% l\u00e0 ph\u00f9 h\u1ee3p.<\/em><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng c\u1ea7n xem x\u00e9t l\u1ea1i to\u00e0n di\u1ec7n v\u00e0 c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m \u0111ang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT xem c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng? \u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u1ea3 ng\u00e0nh s\u1ea3n xu\u1ea5t nh\u01b0 th\u1ebf n\u00e0o? B\u1edfi c\u0169ng s\u1ebd c\u00f3 nh\u1eefng s\u1ea3n ph\u1ea9m m\u00e0 DN r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ng\u00e0nh ph\u00e2n b\u00f3n.<\/em><\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong><\/em><\/h5>\n

Mai<\/strong> Ph\u01b0\u01a1ng \u2013 Thanh Xu\u00e2n<\/strong><\/p>\n

—————<\/p>\n

Thanh<\/em><\/strong> ni\u00ean (Kinh t\u1ebf) <\/em><\/strong>ng\u00e0y <\/em><\/strong>11-8<\/em><\/strong>-2023:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon-18523081100023851.htm<\/a> <\/em><\/p>\n

(<\/em>199\/1.661<\/em>) #thue<\/em>","protected":false},"excerpt":{"rendered":"

Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn? (TN) – B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, trong \u0111\u00f3 c\u00f3 \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. \u01afu \u0111\u00e3i thu\u1ebf \u0111\u1ea9y h\u00e0ng […]<\/p>\n","protected":false},"author":1,"featured_media":37561,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[44,38],"class_list":["post-37560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-dau-tu","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.106. Vi\u1ec7t Nam 'cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i kh\u1eafc ph\u1ee5c vi\u1ec7c "cho kh\u00f4ng" c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn.\" \/>\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\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.106. Vi\u1ec7t Nam 'cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i kh\u1eafc ph\u1ee5c vi\u1ec7c "cho kh\u00f4ng" c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/\" \/>\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=\"2023-08-11T13:36:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-19T02:26:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-7.png\" \/>\n\t<meta property=\"og:image:width\" content=\"945\" \/>\n\t<meta property=\"og:image:height\" content=\"506\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\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=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"4.106. Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?\",\"datePublished\":\"2023-08-11T13:36:26+00:00\",\"dateModified\":\"2024-11-19T02:26:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/\"},\"wordCount\":2555,\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/Picture1-7.png\",\"keywords\":[\"Lu\u1eadt s\u01b0 \u0110\u1ea7u t\u01b0\",\"Lu\u1eadt s\u01b0 Thu\u1ebf - H\u1ea3i quan\"],\"articleSection\":[\"Ph\u1ecfng v\u1ea5n\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/\",\"name\":\"[:vi]4.106. Vi\u1ec7t Nam 'cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/Picture1-7.png\",\"datePublished\":\"2023-08-11T13:36:26+00:00\",\"dateModified\":\"2024-11-19T02:26:20+00:00\",\"description\":\"\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i kh\u1eafc ph\u1ee5c vi\u1ec7c \\\"cho kh\u00f4ng\\\" c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#primaryimage\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/Picture1-7.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/Picture1-7.png\",\"width\":945,\"height\":506,\"caption\":\"cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"(Ti\u1ebfng Vi\u1ec7t) 4.106. Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?\"}]},{\"@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\\\/eb3eded70711d9ebee6ffdcf3118521b\",\"name\":\"administrator\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g\",\"caption\":\"administrator\"},\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/author\\\/administrator\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]4.106. Vi\u1ec7t Nam 'cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?[:] - ANVI Law Firm","description":"\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i kh\u1eafc ph\u1ee5c vi\u1ec7c \"cho kh\u00f4ng\" c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn.","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\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]4.106. Vi\u1ec7t Nam 'cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?[:] - ANVI Law Firm","og_description":"\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i kh\u1eafc ph\u1ee5c vi\u1ec7c \"cho kh\u00f4ng\" c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn.","og_url":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2023-08-11T13:36:26+00:00","article_modified_time":"2024-11-19T02:26:20+00:00","og_image":[{"width":945,"height":506,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-7.png","type":"image\/png"}],"author":"administrator","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"administrator","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"10 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/"},"author":{"name":"administrator","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b"},"headline":"4.106. Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?","datePublished":"2023-08-11T13:36:26+00:00","dateModified":"2024-11-19T02:26:20+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/"},"wordCount":2555,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-7.png","keywords":["Lu\u1eadt s\u01b0 \u0110\u1ea7u t\u01b0","Lu\u1eadt s\u01b0 Thu\u1ebf - H\u1ea3i quan"],"articleSection":["Ph\u1ecfng v\u1ea5n","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi"},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/","url":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/","name":"[:vi]4.106. Vi\u1ec7t Nam 'cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-7.png","datePublished":"2023-08-11T13:36:26+00:00","dateModified":"2024-11-19T02:26:20+00:00","description":"\u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i nhi\u1ec1u m\u1eb7t h\u00e0ng t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i kh\u1eafc ph\u1ee5c vi\u1ec7c \"cho kh\u00f4ng\" c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn.","breadcrumb":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-7.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/08\/Picture1-7.png","width":945,"height":506,"caption":"cho kh\u00f4ng' c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn"},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-4-106-viet-nam-cho-khong-cac-nuoc-so-tien-thue-rat-lon\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"(Ti\u1ebfng Vi\u1ec7t) 4.106. Vi\u1ec7t Nam ‘cho kh\u00f4ng’ c\u00e1c n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf r\u1ea5t l\u1edbn?"}]},{"@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\/eb3eded70711d9ebee6ffdcf3118521b","name":"administrator","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b4cad1cc3230c0a6032a9bbe5c29009e3463315571ae4d836ed00aa783418a8?s=96&d=mm&r=g","caption":"administrator"},"url":"https:\/\/anvilaw.com\/vi\/author\/administrator\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/37560","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=37560"}],"version-history":[{"count":1,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/37560\/revisions"}],"predecessor-version":[{"id":43914,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/37560\/revisions\/43914"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/37561"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=37560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=37560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=37560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}