{"id":39732,"date":"2024-06-07T08:28:03","date_gmt":"2024-06-07T01:28:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=39732"},"modified":"2024-10-01T17:14:07","modified_gmt":"2024-10-01T10:14:07","slug":"422-binh-luan-du-thao-luat-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/422-binh-luan-du-thao-luat-thue-gia-tri-gia-tang\/","title":{"rendered":"422. B\u00ecnh lu\u1eadn D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

B\u00ecnh lu\u1eadn D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h4>\n
(ANVI<\/span><\/a><\/strong>) – B\u1ea3n tr\u00ecnh xin \u00fd ki\u1ebfn Qu\u1ed1c h\u1ed9i th\u00e1ng 5-2024, g\u00f3p \u00fd theo \u0111\u1eb7t h\u00e0ng c\u1ee7a Li\u00ean \u0111o\u00e0n Lu\u1eadt s\u01b0 Vi\u1ec7t Nam.<\/h5>\n
\u00a01. <\/strong>V\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0110i\u1ec1u 4):<\/strong><\/h5>\n

1.1. Quy \u0111\u1ecbnh:<\/p>\n

\u0110i\u1ec1u 4 v\u1ec1 \u201cV\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, nh\u1eadp kh\u1ea9u, mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

1.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n

C\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m v\u1ec1 t\u01b0 c\u00e1ch v\u1ec1 ch\u1ee7 th\u1ec3 ph\u00e1p l\u00fd.<\/p>\n

1.3. L\u00fd do:<\/p>\n

T\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n nh\u01b0 c\u00f4ng ty, h\u1ee3p t\u00e1c x\u00e3, c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. T\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n th\u00ec ho\u1eb7c l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ph\u00e1p nh\u00e2n ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n, nh\u01b0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 101 v\u1ec1 \u201cCh\u1ee7 th\u1ec3 trong quan h\u1ec7 d\u00e2n s\u1ef1 c\u00f3 s\u1ef1 tham gia c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n\u201d v\u00e0 \u0111i\u1ec1u kh\u00e1c c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015, \u0110i\u1ec1u 188 v\u1ec1 \u201cDoanh nghi\u1ec7p t\u01b0 nh\u00e2n\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2020 v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2. V\u1ec1 \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf (\u0110i\u1ec1u 5):<\/strong><\/h5>\n

2.1. Quy \u0111\u1ecbnh:<\/p>\n

\u0110i\u1ec1u 5 v\u1ec1 \u201c\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh 26 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

2.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n

\u0110\u1ec1 ngh\u1ecb b\u1ed5 sung \u201cD\u1ecbch v\u1ee5 ph\u00e1p l\u00fd\u201d kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n

2.3. L\u00fd do:<\/p>\n

Th\u1ee9<\/em> nh\u1ea5t<\/em>, g\u00f3p ph\u1ea7n t\u0103ng c\u01b0\u1eddng s\u1ef1 hi\u1ec3u bi\u1ebft v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u01b0a ph\u00e1p lu\u1eadt v\u00e0o cu\u1ed9c s\u1ed1ng \u0111\u1ec3 hi\u1ec7n th\u1ef1c ho\u00e1 ch\u1ee7 tr\u01b0\u01a1ng l\u1edbn t\u1eeb t\u01b0\u1edbc \u0111\u1ebfn nay c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc l\u00e0 s\u1ed1ng v\u00e0 l\u00e0m vi\u1ec7c theo Hi\u1ebfn ph\u00e1p v\u00e0 ph\u00e1p lu\u1eadt; th\u1ef1c hi\u1ec7n c\u00f3 hi\u1ec7u qu\u1ea3 Lu\u1eadt Tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn gi\u00e1o d\u1ee5c ph\u00e1p lu\u1eadt n\u0103m 2012;<\/p>\n

Th\u1ee9 hai<\/em>, gi\u1ea3m chi ph\u00ed th\u1ef1c hi\u1ec7n, tu\u00e2n th\u1ee7, gi\u1ea3i quy\u1ebft tranh ch\u1ea5p, gi\u1ea3m b\u1edbt kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi d\u00e2n v\u00e0 gi\u1ea3m gi\u00e1 th\u00e0nh cho doanh nghi\u1ec7p. \u0110\u1ec3 th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau n\u00e0y, ph\u00e1p lu\u1eadt \u0111\u00e3 c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh h\u1ed7 tr\u1ee3 v\u00e0 li\u00ean quan nh\u01b0 sau:<\/p>\n

<\/h6>\n

(1) C\u00e1c Trung t\u00e2m t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2008\/N\u0110-CP ng\u00e0y 16\/7\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2012\/N\u0110-CP ng\u00e0y 02\/02\/2012);<\/p>\n

(2) C\u00e1c Quy\u1ebft \u0111\u1ecbnh s\u1ed1 585\/Q\u0110-TTg ng\u00e0y 05\/5\/2010 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 81\/Q\u0110-TTg ng\u00e0y 19\/01\/2021 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 Ph\u00ea duy\u1ec7t Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd li\u00ean ng\u00e0nh d\u00e0nh cho doanh nghi\u1ec7p giai \u0111o\u1ea1i 2010 \u2013 2014 v\u00e0 giai \u0111o\u1ea1n 2021 – 2025; Quy\u1ebft \u0111\u1ecbnh s\u1ed1 345\/Q\u0110-TTg ng\u00e0y 05\/4\/2023 ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n \u201cN\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p giai \u0111o\u1ea1n 2021 – 2030\u201d;<\/p>\n

(3) C\u00e1c Trung t\u00e2m tr\u1ecdng t\u00e0i th\u01b0\u01a1ng m\u1ea1i theo Lu\u1eadt Tr\u1ecdng t\u00e0i Th\u01b0\u01a1ng m\u1ea1i n\u0103m 2010.<\/p>\n

<\/h6>\n

Th\u1ee9 ba, <\/em>\u0111\u00e2y l\u00e0 m\u1ed9t d\u1ecbch v\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u00e0 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i chi tr\u1ea3 th\u00f9 lao cho Lu\u1eadt s\u01b0 b\u1ea3o ch\u1eefa \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh \u0111\u1ec3 b\u00e0o ch\u1eefa cho b\u1ecb can,<\/span>\u00a0b\u1ecb c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 76 v\u1ec1 \u201cCh\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e0o ch\u1eefa\u201d, B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 n\u0103m 2015; chi tr\u1ea3 th\u00f9 lao cho c\u1ed9ng t\u00e1c vi\u00ean ph\u00e1p l\u00fd tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd n\u0103m 2017, trong \u0111\u00f3 c\u00f3 c\u00e1c Trung t\u00e2m tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c c\u00e1c S\u1edf T\u01b0 ph\u00e1p;<\/p>\n

Th\u1ee9 t\u01b0<\/em>, th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lu\u1eadt s\u01b0 n\u0103m 2006 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2012), nh\u1ea5t l\u00e0 l\u0129nh v\u1ef1c n\u00e0y h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3 chi ph\u00ed \u0111\u1ec3 kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o, trong khi ngu\u1ed3n thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng l\u1edbn, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch.<\/p>\n

3. V\u1ec1<\/strong> Thu\u1ebf su\u1ea5t (\u0110i\u1ec1u 8):<\/strong><\/h5>\n

3.1. Quy \u0111\u1ecbnh:<\/p>\n

Kho\u1ea3n 3, \u0110i\u1ec1u 8 v\u1ec1 \u201cThu\u1ebf su\u1ea5t\u201d, D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh \u201cM\u1ee9c thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y\u201d.<\/p>\n

3.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n

Xem x\u00e9t gi\u1ea3m thu\u1ebf su\u1ea5t \u0111a s\u1ed1 c\u00e1c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ed1ng 05% – 08% (trong \u0111\u00f3 c\u00f3 d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd, n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf).<\/p>\n

3.3. L\u00fd do:<\/p>\n

Th\u1ee9<\/em> nh\u1ea5t<\/em>, gi\u1ea3m thu thu\u1ebf t\u1eeb giao d\u1ecbch, t\u0103ng thu th\u1eeb l\u1ee3i nhu\u1eadn m\u1edbi l\u00e0 ngu\u1ed3n thu h\u1ee3p l\u00fd;<\/p>\n

Th\u1ee9 hai<\/em>, nguy\u00ean t\u1eafc thu ph\u1ea7n gi\u00e1 tr\u1ecb gia t\u0103ng, n\u00ean ph\u1ea7n l\u1edbn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, do v\u1eady tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u00edt th\u00ec c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd h\u01a1n, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf, l\u00e1ch thu\u1ebf do thu\u1ebf su\u1ea5t cao;<\/p>\n

Th\u1ee9 hai<\/em>, qua 03 l\u1ea7n, chu\u1ea9n b\u1ecb l\u1ea7n th\u1ee9 t\u01b0 gi\u1ea3m thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng 08%, cho th\u1ea5y k\u1ebft qu\u1ea3 r\u1ea5t t\u1ed1t, m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch.<\/p>\n

4. V\u1ec1<\/strong> Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb (\u0110i\u1ec1u 16):<\/strong><\/h5>\n

4.1. Quy \u0111\u1ecbnh:<\/p>\n

\u0110i\u1ec1u 16 v\u1ec1 \u201cHo\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh mang t\u00ednh nguy\u00ean t\u1eafc v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>\n

4.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n

C\u1ea7n lu\u1eadt ho\u00e1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cQuy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u201d (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2022\/N\u0110-CP ng\u00e0y 20\/6\/2022)<\/p>\n

4.3. L\u00fd do:<\/p>\n

\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 r\u1ea5t quan tr\u1ecdng c\u1ee7a ph\u00e1p lu\u1eadt, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p. C\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh nhi\u1ec1u l\u1ea7n v\u00e0 th\u1ef1c hi\u1ec7n nhi\u1ec1u n\u0103m.<\/p>\n

5. V\u1ea5n \u0111\u1ec1 kh\u00e1c<\/strong><\/h5>\n

5.1. Quy \u0111\u1ecbnh:<\/p>\n

C\u00f2n nhi\u1ec1u n\u1ed9i dung giao cho Ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

5.2. Ki\u1ebfn ngh\u1ecb:<\/p>\n

Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, chi ti\u1ebft trong Lu\u1eadt, gi\u1ea3m thi\u1ec3u n\u1ed9i dung ph\u1ea3i quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

5.3. L\u00fd do:<\/p>\n

Lu\u1eadt n\u00e0y c\u0169ng nh\u01b0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng, s\u1eeda \u0111\u1ed5i nhi\u1ec1u l\u1ea7n v\u00e0 th\u1ef1c hi\u1ec7n trong nhi\u1ec1u n\u0103m, v\u1ec1 c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m nghi\u1ec7m. N\u00ean c\u1ea7n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, chi ti\u1ebft \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c lu\u1eadt ho\u00e1, thu\u1eadn ti\u1ec7n cho vi\u1ec7c theo d\u00f5i, th\u1ef1c hi\u1ec7n, tr\u00e1nh thay \u0111\u1ed5i qu\u00e1 nhi\u1ec1u b\u1eb1ng c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt.<\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong><\/p>\n

–\u00a0\u00a0 Nh\u01b0 tr\u00ean;<\/p>\n

–\u00a0\u00a0 L\u01b0u: VT.<\/p>\n

(<\/em>1.142<\/em>)<\/em><\/td>\n

\u00a0<\/strong><\/td>\nC\u00d4NG TY LU\u1eacT<\/a>\u00a0<\/span>ANVI<\/a><\/span><\/strong><\/p>\n

Gi\u00e1m \u0111\u1ed1c<\/strong><\/p>\n

 <\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> <\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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Quy \u0111\u1ecbnh: \u0110i\u1ec1u 4 v\u1ec1 \u201cV\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d c\u1ee7a D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh […]<\/p>\n","protected":false},"author":2,"featured_media":39749,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[32,39,31,38],"class_list":["post-39732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi","tag-luat-su","tag-luat-su-thue"],"acf":[],"yoast_head":"\n422. 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