{"id":557,"date":"2021-06-24T16:04:44","date_gmt":"2021-06-24T09:04:44","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=557"},"modified":"2024-10-25T17:08:05","modified_gmt":"2024-10-25T10:08:05","slug":"277-san-giao-dich-thuong-mai-dien-tu-kiem-vai-thue-vu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/san-giao-dich-thuong-mai-dien-tu-kiem-vai-thue-vu\/","title":{"rendered":"277. S\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ki\u00eam vai thu\u1ebf v\u1ee5"},"content":{"rendered":"
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S\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ki\u00eam vai thu\u1ebf v\u1ee5<\/span><\/h4>\n
(KTSG) \u2013 Cho d\u00f9 quy \u0111\u1ecbnh s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf thay c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi c\u1ea3 hai lo\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd, nh\u01b0ng v\u1eabn ch\u01b0a b\u1ea3o \u0111\u1ea3m v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/strong><\/h5>\n<\/div>\n<\/div>\n
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\"S\u00e0n<\/td>\n<\/tr>\n
Th\u00f4ng t\u01b0 40 \u0111\u00e3 \u0111\u1eb7t ra gi\u1ea3i ph\u00e1p t\u1ed1t \u0111\u1ec3 thu \u0111\u00fang, thu \u0111\u1ee7 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, nh\u01b0ng l\u1ea1i \u0111\u1eb7t th\u00eam ngh\u0129a v\u1ee5 m\u1edbi cho s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed trong khi \u0111i\u1ec1u n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c lu\u1eadt thu\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
S\u00e0n th\u01b0\u01a1ng m\u1ea1i n\u1ed9p thu\u1ebf thay<\/strong><\/h5>\n

\u0110i\u1ec1u kho\u1ea3n 8.1.\u0111, Th\u00f4ng t\u01b0 40\/2021\/TT-BTC ng\u00e0y 1-6-2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u201cH\u01b0\u1edbng d\u1eabn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh\u201d (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-7-2021) quy \u0111\u1ecbnh: \u201cCh\u1ee7 s\u1edf h\u1eefu s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed\u201d c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tham gia b\u00e1n h\u00e0ng tr\u00ean s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. T\u1ee9c l\u00e0, s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00f3ng vai c\u1ee7a ng\u01b0\u1eddi thu thu\u1ebf, kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng 1% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 0,5% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Trong th\u1eddi gian ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c khai v\u00e0 n\u1ed9p thay th\u00ec s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1 nh\u00e2n v\u00e0 giao d\u1ecbch kinh doanh c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng.<\/p>\n

C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf (k\u1ec3 c\u1ea3 n\u1ed9p thu\u1ebf thay) thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u0169ng nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 n\u1ed9i dung m\u1edbi, m\u00e0 c\u00f3 trong Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc. \u0110\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p thu\u1ebf thay, hay c\u00f2n g\u1ecdi l\u00e0 vi\u1ec7c kh\u1ea5u tr\u1eeb n\u1ed9p thay ho\u1eb7c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n, \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n nh\u01b0 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/div>\n

Th\u00f4ng t\u01b0 40 \u0111\u00e3 \u0111\u1eb7t ra gi\u1ea3i ph\u00e1p t\u1ed1t \u0111\u1ec3 thu \u0111\u00fang, thu \u0111\u1ee7 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, nh\u01b0ng l\u1ea1i \u0111\u1eb7t th\u00eam ngh\u0129a v\u1ee5 m\u1edbi cho s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed trong khi \u0111i\u1ec1u n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c lu\u1eadt thu\u1ebf.<\/em><\/p>\n

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Tuy nhi\u00ean, l\u1ea7n \u0111\u1ea7u ti\u00ean ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb c\u1ea3 hai lo\u1ea1i thu\u1ebf tr\u00ean \u0111\u1ed1i v\u1edbi s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed khi cung c\u1ea5p d\u1ecbch v\u1ee5 s\u00e0n th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng. Cho d\u00f9 quy \u0111\u1ecbnh n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd, nh\u01b0ng v\u1eabn ch\u01b0a b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/strong><\/h5>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u00ec t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb (\u0111\u1ed1i v\u1edbi m\u1ed7i l\u1eabn chi tr\u1ea3 kho\u1ea3n thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean), n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n 24.1.a, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2008 (s\u1eeda \u0111\u1ed5i n\u0103m 2012, 2014 v\u00e0 2020). Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y (theo Th\u00f4ng t\u01b0 40 n\u00f3i tr\u00ean), s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u1eabn ph\u1ea3i thu h\u1ed9 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, m\u00e0 ch\u1ec9 l\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u00e0n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

\u0110\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u00e1 nh\u00e2n th\u00ec c\u00e0ng kh\u00f4ng r\u00f5 v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd, v\u00ec \u0111i\u1ec1u kho\u1ea3n 11.2.a, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 (s\u1eeda \u0111\u1ed5i n\u0103m 2013, 2014 v\u00e0 2016) ch\u1ec9 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a b\u00ean Vi\u1ec7t Nam mua h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh nh\u01b0ng kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Th\u00f4ng t\u01b0 40 c\u0169ng kh\u00f4ng coi \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh gi\u1eefa t\u1ed5 ch\u1ee9c v\u1edbi c\u00e1 nh\u00e2n \u0111\u1ec3 y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thay theo \u0111i\u1ec1u kho\u1ea3n 7.5.c, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19-10-2020 c\u1ee7a Ch\u00ednh ph\u1ee7 \u201cQuy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u201d (c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c lu\u1eadt thu\u1ebf).<\/p>\n

Nh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 40 \u0111\u00e3 \u0111\u1eb7t ra gi\u1ea3i ph\u00e1p t\u1ed1t \u0111\u1ec3 thu \u0111\u00fang, thu \u0111\u1ee7 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, nh\u01b0ng l\u1ea1i \u0111\u1eb7t th\u00eam ngh\u0129a v\u1ee5 m\u1edbi cho s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed trong khi \u0111i\u1ec1u n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c lu\u1eadt thu\u1ebf.<\/p>\n

Ngo\u00e0i ra, v\u1ec1 b\u1ea3n ch\u1ea5t, vi\u1ec7c thu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 c\u1ee7a ng\u00e0nh thu\u1ebf, nh\u01b0ng giao cho ng\u01b0\u1eddi kh\u00e1c l\u00e0m h\u1ed9 th\u00ec \u00edt nh\u1ea5t c\u0169ng ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o \u0111\u00f3.<\/p>\n

T\u00ednh kh\u1ea3 thi v\u00e0 s\u1ef1 b\u1ea5t c\u1eadp<\/strong><\/h5>\n

Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay hai lo\u1ea1i thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u00eau tr\u00ean l\u00e0 ho\u00e0n to\u00e0n kh\u1ea3 thi, v\u00ec v\u1edbi c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng th\u00ec s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed lu\u00f4n n\u1eafm r\u00f5 doanh thu v\u00e0 d\u1ec5 d\u00e0ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng. N\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh tr\u00ean th\u00ec s\u1ebd ch\u1ea5m d\u1ee9t t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf, t\u1ee9c l\u00e0 c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng s\u1ebd ph\u1ea3i n\u1ed9p v\u00e0 n\u1ed9p nhi\u1ec1u thu\u1ebf h\u01a1n khi b\u00e1n h\u00e0ng qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ed3ng th\u1eddi vi\u1ec7c n\u00e0y c\u0169ng s\u1ebd n\u1ea3y sinh t\u00e2m l\u00fd \u201cng\u1ea1i\u201d b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, v\u00ec s\u1ebd b\u1ecb thu theo \u0111\u00fang doanh thu, d\u1eabn \u0111\u1ebfn b\u1ea5t l\u1ee3i h\u01a1n so v\u1edbi vi\u1ec7c b\u00e1n h\u00e0ng qua c\u00e1c k\u00eanh kh\u00e1c. D\u00f9 doanh thu c\u1ee7a c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p hai lo\u1ea1i thu\u1ebf n\u00e0y (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng) th\u00ec c\u0169ng v\u1eabn ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf. V\u00e0 d\u00f9 c\u00e1 nh\u00e2n kinh doanh c\u00f3 b\u1ecb l\u1ed7, nh\u01b0ng v\u1eabn c\u1ee9 ph\u1ea3i n\u1ed9p 0,5% thu\u1ebf thu nh\u1eadp t\u00ednh tr\u00ean to\u00e0n b\u1ed9 doanh thu. Nh\u01b0 v\u1eady, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n l\u1ee3i th\u1ebf, th\u1eadm ch\u00ed c\u00f2n b\u1ea5t l\u1ee3i h\u01a1n v\u1ec1 thu\u1ebf so v\u1edbi doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 thu\u1ebf thu nh\u1eadp.<\/p>\n

Ngo\u00e0i n\u1ed9i dung tr\u00ean, Th\u00f4ng t\u01b0 40 c\u00f2n quy \u0111\u1ecbnh h\u1ed9 kinh doanh c\u00f3 quy m\u00f4 l\u1edbn (ngang doanh nghi\u1ec7p nh\u1ecf tr\u1edf l\u00ean) ph\u1ea3i n\u1ed9p thu\u1ebf theo \u201cph\u01b0\u01a1ng ph\u00e1p k\u00ea khai\u201d theo th\u00e1ng nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p (thay v\u00ec theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

Tuy nhi\u00ean, do c\u00e1c \u0111\u1ea1o lu\u1eadt \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd h\u1ed9 kinh doanh kh\u00f4ng chu\u1ea9n, n\u00ean s\u1ebd c\u00f2n\u00a0 nhi\u1ec1u s\u1ef1 b\u1ea5t c\u1eadp, b\u1ea5t c\u00f4ng b\u1eb1ng, b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/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>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.<\/h5>\n

Ngu\u00f4\u0300n: Kinh t\u1ebf S\u00e0i G\u00f2n Online<\/a><\/strong>, nga\u0300y 24\/06\/2021<\/em><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

S\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ki\u00eam vai thu\u1ebf v\u1ee5 (KTSG) \u2013 Cho d\u00f9 quy \u0111\u1ecbnh s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf thay c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi c\u1ea3 hai lo\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u1ea7n thi\u1ebft […]<\/p>\n","protected":false},"author":2,"featured_media":1151,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[39,40,37,38,43],"class_list":["post-557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-cong-ty-luat-anvi","tag-dich-vu-phap-ly","tag-kinh-doanh-sanh-luat","tag-luat-su-thue","tag-luat-su-thuong-mai-dien-tu"],"acf":[],"yoast_head":"\n277. 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