{"id":39789,"date":"2024-06-12T13:53:11","date_gmt":"2024-06-12T06:53:11","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=39789"},"modified":"2024-10-01T16:35:03","modified_gmt":"2024-10-01T09:35:03","slug":"3-754-luat-thue-gia-tri-gia-tang-sua-doi-hai-hoa-ich-nuoc-voi-loi-dan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-754-luat-thue-gia-tri-gia-tang-sua-doi-hai-hoa-ich-nuoc-voi-loi-dan\/","title":{"rendered":"3.754. Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i): H\u00e0i h\u00f2a \u00edch n\u01b0\u1edbc v\u1edbi l\u1ee3i d\u00e2n"},"content":{"rendered":"

Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i): H\u00e0i h\u00f2a \u00edch n\u01b0\u1edbc v\u1edbi l\u1ee3i d\u00e2n<\/span><\/h4>\n
(SGGP) – D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1eeda \u0111\u1ed5i – m\u1ed9t trong nh\u1eefng \u0111\u1ea1o lu\u1eadt c\u00f3 ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng s\u00e2u r\u1ed9ng \u0111\u1ebfn to\u00e0n x\u00e3 h\u1ed9i, s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn trong \u0111\u1ee3t h\u1ecdp th\u1ee9 2, k\u1ef3 h\u1ecdp th\u1ee9 7 (ng\u00e0y 17-6 t\u1edbi \u0111\u00e2y) v\u00e0 d\u1ef1 ki\u1ebfn th\u00f4ng qua v\u00e0o k\u1ef3 h\u1ecdp th\u1ee9 8 trong n\u0103m nay.<\/em><\/h5>\n
N\u1ed7 l\u1ef1c c\u1ea3i c\u00e1ch<\/strong><\/h5>\n

Theo c\u00e1c chuy\u00ean gia, d\u1ef1 th\u1ea3o Lu\u1eadt GTGT (s\u1eeda \u0111\u1ed5i) l\u1ea7n n\u00e0y \u0111\u01b0a ra nhi\u1ec1u \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng, b\u00e1m s\u00e1t c\u00e1c y\u00eau c\u1ea7u t\u1ea1i chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc c\u1ee7a thu\u1ebf GTGT trong c\u00e1c n\u0103m g\u1ea7n \u0111\u00e2y.<\/p>\n

\"Lu\u1eadt<\/p>\n

Ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i. \u1ea2nh: QUANG PH\u00daC<\/h6>\n

C\u1ee5 th\u1ec3, d\u1ef1 th\u1ea3o \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh chi ti\u1ebft d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng bao g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 n\u00e0o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf m\u00e0 d\u1eabn chi\u1ebfu v\u00e0o quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n n\u00ean ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT; n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf h\u00e0ng n\u0103m c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng l\u00ean 150 tri\u1ec7u \u0111\u1ed3ng…<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, ng\u01b0\u1ee1ng ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng c\u00f2n 5 tri\u1ec7u \u0111\u1ed3ng; b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 5%\u2026<\/p>\n

M\u1ed9t \u0111i\u1ec3m m\u1edbi n\u1eefa l\u00e0 theo d\u1ef1 th\u1ea3o, ph\u00e2n b\u00f3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 5%. Tr\u01b0\u1edbc \u0111\u00e2y, m\u1eb7t h\u00e0ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, n\u00ean c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1edbn kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, d\u1eabn \u0111\u1ebfn kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh, s\u1ea3n ph\u1ea9m l\u00e0m ra kh\u00f4ng c\u1ea1nh tranh \u0111\u01b0\u1ee3c v\u1edbi s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u.<\/p>\n

M\u1ed9t quy \u0111\u1ecbnh r\u1ea5t m\u1edbi kh\u00e1c, n\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua c\u00f3 th\u1ec3 s\u1ebd t\u1ea1o ra nh\u1eefng thay \u0111\u1ed5i r\u1ea5t \u0111\u00e1ng k\u1ec3, \u0111\u00f3 l\u00e0 lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin t\u00e0i li\u1ec7u kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng trung th\u1ef1c m\u00e0 c\u00f4ng ch\u1ee9c thu\u1ebf kh\u00f4ng th\u1ec3 bi\u1ebft ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m ph\u1ea3i bi\u1ebft khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT.<\/p>\n

\u0110\u1ea3m b\u1ea3o l\u1ee3i \u00edch nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n<\/strong><\/h5>\n

Ph\u00e2n t\u00edch v\u1ec1 nh\u1eefng n\u1ed9i dung c\u1ee5 th\u1ec3 trong d\u1ef1 th\u1ea3o, chuy\u00ean gia kinh t\u1ebf Nguy\u1ec5n Trung Ki\u00ean (C\u00f4ng ty Lu\u1eadt Baker McKenzie Vietnam), cho r\u1eb1ng, c\u00f3 nh\u1eefng quy \u0111\u1ecbnh \u201c\u00edch n\u01b0\u1edbc\u201d, nh\u01b0ng \u201cl\u1ee3i d\u00e2n” th\u00ec ch\u01b0a ch\u1eafc! Chuy\u00ean gia n\u00e0y n\u00eau v\u00ed d\u1ee5 nh\u01b0 quy \u0111\u1ecbnh n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf h\u00e0ng n\u0103m c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng l\u00ean 150 tri\u1ec7u \u0111\u1ed3ng. Th\u1ef1c t\u1ebf, trong qu\u00e1 tr\u00ecnh l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 d\u1ef1 th\u1ea3o, \u0111\u00e2y c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 nh\u1eadn nhi\u1ec1u \u00fd ki\u1ebfn g\u00f3p \u00fd nh\u1ea5t c\u1ee7a c\u00e1c b\u1ed9, \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p.<\/p>\n

Theo gi\u1ea3i th\u00edch c\u1ee7a ban so\u1ea1n th\u1ea3o, ng\u01b0\u1ee1ng 150 tri\u1ec7u \u0111\u1ed3ng l\u00e0 d\u1ef1a v\u00e0o \u201cch\u1ec9 s\u1ed1 l\u1ea1m ph\u00e1t v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf\u201d. N\u1ebfu t\u0103ng cao ng\u01b0\u1ee1ng n\u00e0y h\u01a1n n\u1eefa s\u1ebd \u1ea3nh h\u01b0\u1edfng s\u1ed1 thu ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

\u00d4ng Nguy\u1ec5n Trung Ki\u00ean b\u00ecnh lu\u1eadn: \u201cN\u1ebfu xem x\u00e9t \u0111\u1ebfn l\u1ea1m ph\u00e1t, th\u00ec t\u1ea1i sao kh\u00f4ng xem x\u00e9t c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nh\u01b0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh, m\u1ee9c chu\u1ea9n ngh\u00e8o… Ban so\u1ea1n th\u1ea3o \u0111\u00e3 \u0111\u00e1nh gi\u00e1 xem t\u0103ng cao ng\u01b0\u1ee1ng n\u00e0y th\u00ec s\u1ed1 thu ng\u00e2n s\u00e1ch s\u1ebd gi\u1ea3m bao nhi\u00eau hay ch\u01b0a?\u201d. Chuy\u00ean gia n\u00e0y \u0111\u1ec1 xu\u1ea5t quy \u0111\u1ecbnh bi\u1ebfn \u0111\u1ed9ng theo m\u1ed9t ch\u1ec9 s\u1ed1 kh\u00e1c (gi\u1ed1ng nh\u01b0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 cho c\u00f4ng ch\u1ee9c thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf ho\u1eb7c thanh, ki\u1ec3m tra ho\u00e0n thu\u1ebf c\u0169ng c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau. Theo c\u01a1 quan th\u1ea9m tra l\u00e0 \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i, quy \u0111\u1ecbnh nh\u01b0 d\u1ef1 th\u1ea3o lu\u1eadt kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 ch\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf GTGT v\u00e0 l\u00e0m m\u1ea5t hi\u1ec7u l\u1ef1c c\u1ee7a vi\u1ec7c ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng trong ph\u00f2ng ch\u1ed1ng gian l\u1eadn h\u00f3a \u0111\u01a1n.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf thu\u1ed9c ph\u1ea1m tr\u00f9 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Do \u0111\u00f3, theo Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec “kh\u00f4ng quy \u0111\u1ecbnh l\u1ea1i c\u00e1c n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c\u201d.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> <\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/span>, <\/strong>Gi\u00e1m \u0111\u1ed1c <\/span><\/span>C\u00f4ng ty Lu\u1eadt<\/a> <\/span>ANVI<\/a><\/span><\/strong> lo ng\u1ea1i, m\u1eb7c d\u00f9 v\u1edbi tinh th\u1ea7n b\u1ea3o v\u1ec7 c\u00e1n b\u1ed9, nh\u01b0ng quy \u0111\u1ecbnh \u201ckh\u00f4ng th\u1ec3 bi\u1ebft ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u00e1ch nhi\u1ec7m ph\u1ea3i bi\u1ebft\u201d l\u00e0 y\u1ebfu t\u1ed1 ch\u1ee7 quan v\u00e0 d\u1ec5 b\u1ecb l\u1ee3i d\u1ee5ng; c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 l\u01b0\u1ee1ng, xem x\u00e9t th\u1eadn tr\u1ecdng.<\/em><\/p>\n

V\u1ec1 \u0111\u1ec1 xu\u1ea5t d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf GTGT 0%, d\u1ef1 th\u1ea3o ch\u1ec9 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 2 d\u1ecbch v\u1ee5: d\u1ecbch v\u1ee5 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd. Theo Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), v\u1ec1 b\u1ea3n ch\u1ea5t quy \u0111\u1ecbnh n\u00e0y thu h\u1eb9p ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/p>\n

\u201cCh\u00ednh s\u00e1ch n\u00e0y s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed thu\u1ebf c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. C\u00e1c l\u0129nh v\u1ef1c ch\u1ecbu t\u00e1c \u0111\u1ed9ng nhi\u1ec1u nh\u1ea5t l\u00e0 kinh doanh tr\u00ean m\u00f4i tr\u01b0\u1eddng internet, s\u1ea3n xu\u1ea5t n\u1ed9i dung s\u1ed1, s\u1ea3n xu\u1ea5t c\u00e1c \u1ee9ng d\u1ee5ng, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 nghe nh\u00ecn, gi\u1ea3i tr\u00ed, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n c\u00e1c lo\u1ea1i, d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 m\u00e1y t\u00ednh, d\u1ecbch v\u1ee5 th\u00f4ng tin\u2026\u201d, VCCI nh\u00ecn nh\u1eadn.<\/p>\n

Trong khi \u0111\u00f3, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p n\u00e0y hi\u1ec7n \u0111ang ph\u1ea3i c\u1ea1nh tranh quy\u1ebft li\u1ec7t v\u1edbi “\u0111\u1ed1i th\u1ee7” \u0111\u1ebfn t\u1eeb c\u00e1c n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n kh\u00e1c. VCCI \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u theo h\u01b0\u1edbng v\u1eabn cho ph\u00e9p c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ebfn t\u1eeb n\u01b0\u1edbc ngo\u00e0i theo ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng t\u1ef1 nh\u01b0 khi \u0111\u00e1nh thu\u1ebf d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u.<\/p>\n

\u00a0Anh Th\u01b0<\/strong><\/p>\n

————-<\/em><\/p>\n

S\u00e0i G\u00f2n Gi\u1ea3i ph\u00f3ng (X\u00e3 h\u1ed9i) 12-6-2024:<\/em><\/strong><\/p>\n

https:\/\/www.sggp.org.vn\/luat-thue-gia-tri-gia-tang-sua-doi-hai-hoa-ich-nuoc-voi-loi-dan-post744180.html<\/a> <\/em><\/p>\n

(54\/1.190)<\/em>","protected":false},"excerpt":{"rendered":"

Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i): H\u00e0i h\u00f2a \u00edch n\u01b0\u1edbc v\u1edbi l\u1ee3i d\u00e2n (SGGP) – D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1eeda \u0111\u1ed5i – m\u1ed9t trong nh\u1eefng \u0111\u1ea1o lu\u1eadt c\u00f3 ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng s\u00e2u r\u1ed9ng \u0111\u1ebfn to\u00e0n x\u00e3 h\u1ed9i, s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn trong \u0111\u1ee3t […]<\/p>\n","protected":false},"author":2,"featured_media":39790,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-39789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.754. 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