{"id":19669,"date":"2024-06-26T08:55:20","date_gmt":"2024-06-26T08:55:20","guid":{"rendered":"https:\/\/vietnga.vn\/%e1%9e%9a%e1%9e%8a%e1%9f%92%e1%9e%8b%e1%9e%9f%e1%9e%97%e1%9e%b6%e1%9e%80%e1%9f%86%e1%9e%96%e1%9e%bb%e1%9e%84%e1%9e%96%e1%9e%b7%e1%9e%85%e1%9e%b6%e1%9e%9a%e1%9e%8e%e1%9e%b6%e1%9e%8a%e1%9e%b6%e1%9e%80\/"},"modified":"2024-06-26T08:55:20","modified_gmt":"2024-06-26T08:55:20","slug":"%e1%9e%9a%e1%9e%8a%e1%9f%92%e1%9e%8b%e1%9e%9f%e1%9e%97%e1%9e%b6%e1%9e%80%e1%9f%86%e1%9e%96%e1%9e%bb%e1%9e%84%e1%9e%96%e1%9e%b7%e1%9e%85%e1%9e%b6%e1%9e%9a%e1%9e%8e%e1%9e%b6%e1%9e%8a%e1%9e%b6%e1%9e%80","status":"publish","type":"post","link":"https:\/\/vietnga.vn\/km\/%E1%9E%9A%E1%9E%8A%E1%9E%8B%E1%9E%9F%E1%9E%97%E1%9E%80%E1%9E%96%E1%9E%84%E1%9E%96%E1%9E%85%E1%9E%9A%E1%9E%8E%E1%9E%8A%E1%9E%80\/","title":{"rendered":"\u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u1780\u17c6\u1796\u17bb\u1784\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u1787\u17b8"},"content":{"rendered":"<p>\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1796\u17d2\u179a\u17b6\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (\u179c\u17b7\u179f\u17c4\u1792\u1793\u1780\u1798\u17d2\u1798) \u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1787\u17b8\u1787\u17b6\u1791\u17c6\u1793\u17b7\u1789\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 <strong><a href=\"https:\/\/vietnga.vn\/phan-bon-chiu-thue-vat\/\">(VAT) <\/a><\/strong>\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792 5% \u1787\u17c6\u1793\u17bd\u179f\u17b1\u17d2\u1799\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784\u1796\u1793\u17d2\u1792\u178a\u17bc\u1785\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u17d4<\/p>\n<div>\n<dl id=\"attachment_11210\">\n<dt><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vietnga.vn\/wp-content\/uploads\/2024\/06\/thue-vat-5-phan-bon-1024x636.jpg\" alt=\"\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc\u200b\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u200b\u17a2\u17c6\u1796\u17b8\u200b\u1780\u17b6\u179a\u200b\u178a\u17b6\u1780\u17cb\u200b\u1796\u1793\u17d2\u1792\u200b\u17a2\u17b6\u1780\u179a\u200b\u179b\u17be\u200b\u178f\u1798\u17d2\u179b\u17c3\u200b\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u200b\u1787\u17b8\u17d4\" width=\"1024\" height=\"636\" title=\"\"><\/dt>\n<dd>\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc\u200b\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u200b\u17a2\u17c6\u1796\u17b8\u200b\u1780\u17b6\u179a\u200b\u178a\u17b6\u1780\u17cb\u200b\u1796\u1793\u17d2\u1792\u200b\u17a2\u17b6\u1780\u179a\u200b\u179b\u17be\u200b\u178f\u1798\u17d2\u179b\u17c3\u200b\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u200b\u1787\u17b8\u17d4<\/dd>\n<\/dl>\n<\/div>\n<p>\u1793\u17c5\u179a\u179f\u17c0\u179b\u1790\u17d2\u1784\u17c3\u1791\u17b8 \u17e2\u17e4 \u1781\u17c2\u1798\u17b7\u1790\u17bb\u1793\u17b6 \u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u1794\u17b6\u1793\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u179b\u17be\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1796\u17d2\u179a\u17b6\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (\u179c\u17b7\u179f\u17c4\u1792\u1793\u1780\u1798\u17d2\u1798) \u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179f\u1798\u17d0\u1799\u1794\u17d2\u179a\u1787\u17bb\u17c6\u1796\u17c1\u1789\u17a2\u1784\u17d2\u1782\u17d4 \u1794\u1789\u17d2\u17a0\u17b6\u178a\u17c2\u179b\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u1780\u17b6\u179a\u1799\u1780\u1785\u17b7\u178f\u17d2\u178f\u1791\u17bb\u1780\u178a\u17b6\u1780\u17cb \u1793\u17b7\u1784\u1798\u178f\u17b7\u1799\u17c4\u1794\u179b\u17cb\u1799\u17c9\u17b6\u1784\u1785\u17d2\u179a\u17be\u1793\u1796\u17b8\u17a2\u17d2\u1793\u1780\u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u178f\u17d2\u179a\u1782\u17ba\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u1787\u17b8\u17d4 <\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_67_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >PH\u1ee4 L\u1ee4C<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vietnga.vn\/km\/%E1%9E%9A%E1%9E%8A%E1%9E%8B%E1%9E%9F%E1%9E%97%E1%9E%80%E1%9E%96%E1%9E%84%E1%9E%96%E1%9E%85%E1%9E%9A%E1%9E%8E%E1%9E%8A%E1%9E%80\/#%E1%9E%87%E1%9E%B6%E1%9E%98%E1%9E%BD%E1%9E%99%E1%9E%93%E1%9E%B9%E1%9E%84%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92_%E1%9F%A5_%E1%9E%80%E1%9E%9F%E1%9E%B7%E1%9E%80%E1%9E%9A%E1%9E%93%E1%9E%B9%E1%9E%84%E1%9E%8F%E1%9F%92%E1%9E%9A%E1%9E%BC%E1%9E%9C%E1%9E%85%E1%9F%86%E1%9E%8E%E1%9E%B6%E1%9E%99%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%A0%E1%9F%82%E1%9E%9B_%E1%9F%A6%E1%9F%A0%E1%9F%A0%E1%9F%A0_%E1%9E%96%E1%9E%B6%E1%9E%93%E1%9F%8B%E1%9E%9B%E1%9E%B6%E1%9E%93%E1%9E%8A%E1%9E%BB%E1%9E%84%E1%9F%94\" title=\"\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1796\u1793\u17d2\u1792 \u17e5% \u1780\u179f\u17b7\u1780\u179a\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u17a0\u17c2\u179b \u17e6.\u17e0\u17e0\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u178a\u17bb\u1784\u17d4\">\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1796\u1793\u17d2\u1792 \u17e5% \u1780\u179f\u17b7\u1780\u179a\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u17a0\u17c2\u179b \u17e6.\u17e0\u17e0\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u178a\u17bb\u1784\u17d4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vietnga.vn\/km\/%E1%9E%9A%E1%9E%8A%E1%9E%8B%E1%9E%9F%E1%9E%97%E1%9E%80%E1%9E%96%E1%9E%84%E1%9E%96%E1%9E%85%E1%9E%9A%E1%9E%8E%E1%9E%8A%E1%9E%80\/#%E1%9E%95%E1%9E%9B%E1%9E%94%E1%9F%89%E1%9F%87%E1%9E%96%E1%9E%B6%E1%9E%9B%E1%9F%8B%E1%9E%93%E1%9F%83%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%99%E1%9E%80%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92%E1%9E%9B%E1%9E%BE%E1%9E%87%E1%9E%B8%E1%9E%8F%E1%9F%92%E1%9E%9A%E1%9E%BC%E1%9E%9C%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%9C%E1%9E%B6%E1%9E%99%E1%9E%8F%E1%9E%98%E1%9F%92%E1%9E%9B%E1%9F%83%E1%9E%B1%E1%9F%92%E1%9E%99%E1%9E%94%E1%9E%B6%E1%9E%93%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%BB%E1%9E%84%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%99%E1%9F%90%E1%9E%8F%E1%9F%92%E1%9E%93%E1%9E%94%E1%9E%93%E1%9F%92%E1%9E%90%E1%9F%82%E1%9E%98%E1%9E%91%E1%9F%80%E1%9E%8F%E1%9F%94\" title=\"\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1793\u17c3\u1780\u17b6\u179a\u1799\u1780\u1796\u1793\u17d2\u1792\u179b\u17be\u1787\u17b8\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17b1\u17d2\u1799\u1794\u17b6\u1793\u1794\u17d2\u179a\u17bb\u1784\u1794\u17d2\u179a\u1799\u17d0\u178f\u17d2\u1793\u1794\u1793\u17d2\u1790\u17c2\u1798\u1791\u17c0\u178f\u17d4\">\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1793\u17c3\u1780\u17b6\u179a\u1799\u1780\u1796\u1793\u17d2\u1792\u179b\u17be\u1787\u17b8\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17b1\u17d2\u1799\u1794\u17b6\u1793\u1794\u17d2\u179a\u17bb\u1784\u1794\u17d2\u179a\u1799\u17d0\u178f\u17d2\u1793\u1794\u1793\u17d2\u1790\u17c2\u1798\u1791\u17c0\u178f\u17d4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vietnga.vn\/km\/%E1%9E%9A%E1%9E%8A%E1%9E%8B%E1%9E%9F%E1%9E%97%E1%9E%80%E1%9E%96%E1%9E%84%E1%9E%96%E1%9E%85%E1%9E%9A%E1%9E%8E%E1%9E%8A%E1%9E%80\/#%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%8A%E1%9E%B6%E1%9E%80%E1%9F%8B%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92_5_%E1%9E%98%E1%9E%B7%E1%9E%93%E1%9E%94%E1%9E%84%E1%9F%92%E1%9E%80%E1%9E%BE%E1%9E%8F%E1%9E%9C%E1%9E%B7%E1%9E%9F%E1%9E%98%E1%9E%97%E1%9E%B6%E1%9E%96%E1%9E%91%E1%9F%81%E1%9F%94\" title=\"\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792 5% \u1798\u17b7\u1793\u1794\u1784\u17d2\u1780\u17be\u178f\u179c\u17b7\u179f\u1798\u1797\u17b6\u1796\u1791\u17c1\u17d4\">\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792 5% \u1798\u17b7\u1793\u1794\u1784\u17d2\u1780\u17be\u178f\u179c\u17b7\u179f\u1798\u1797\u17b6\u1796\u1791\u17c1\u17d4<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"%E1%9E%87%E1%9E%B6%E1%9E%98%E1%9E%BD%E1%9E%99%E1%9E%93%E1%9E%B9%E1%9E%84%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92_%E1%9F%A5_%E1%9E%80%E1%9E%9F%E1%9E%B7%E1%9E%80%E1%9E%9A%E1%9E%93%E1%9E%B9%E1%9E%84%E1%9E%8F%E1%9F%92%E1%9E%9A%E1%9E%BC%E1%9E%9C%E1%9E%85%E1%9F%86%E1%9E%8E%E1%9E%B6%E1%9E%99%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%A0%E1%9F%82%E1%9E%9B_%E1%9F%A6%E1%9F%A0%E1%9F%A0%E1%9F%A0_%E1%9E%96%E1%9E%B6%E1%9E%93%E1%9F%8B%E1%9E%9B%E1%9E%B6%E1%9E%93%E1%9E%8A%E1%9E%BB%E1%9E%84%E1%9F%94\"><\/span>\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1796\u1793\u17d2\u1792 \u17e5% \u1780\u179f\u17b7\u1780\u179a\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u17a0\u17c2\u179b \u17e6.\u17e0\u17e0\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u178a\u17bb\u1784\u17d4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u1785\u17bc\u179b\u179a\u17bd\u1798\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u1793\u17c1\u17c7 \u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc Nguyen Danh Tu (\u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f Kien Giang) \u1794\u17b6\u1793\u1780\u178f\u17cb\u179f\u1798\u17d2\u1782\u17b6\u179b\u17cb\u1790\u17b6 \u1780\u17b6\u179a\u179b\u17bb\u1794\u1794\u17c6\u1794\u17b6\u178f\u17cb\u1780\u17b6\u179a\u179b\u17c6\u1794\u17b6\u1780 \u1793\u17b7\u1784\u17a7\u1794\u179f\u1782\u17d2\u1782\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a7\u179f\u17d2\u179f\u17b6\u17a0\u1780\u1798\u17d2\u1798\u1795\u179b\u17b7\u178f\u1787\u17b8\u1780\u17d2\u1793\u17bb\u1784\u179f\u17d2\u179a\u17bb\u1780\u1782\u17ba\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u1781\u17d2\u179b\u17b6\u17c6\u1784\u178e\u17b6\u179f\u17cb \u17a0\u17be\u1799\u1780\u17b6\u179a\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6 \u1793\u17b7\u1784\u1780\u17b6\u179a\u179f\u17d2\u179a\u17b6\u179c\u1787\u17d2\u179a\u17b6\u179c\u1794\u1793\u17d2\u1790\u17c2\u1798\u1791\u17c0\u178f\u1782\u17ba\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1787\u17b6\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u179b\u17be\u179b\u1791\u17d2\u1792\u1797\u17b6\u1796\u1793\u17c3\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1787\u17b8\u1791\u17c5\u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792 5%\u17d4<\/p>\n<div style=\"text-align: center;\">\n<dl id=\"attachment_11213\">\n<dt><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vietnga.vn\/wp-content\/uploads\/2024\/06\/thue-vat-5-phan-bon-1.jpg\" alt=\"\u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc Nguyen Danh Tu \u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f Kien Giang \u1790\u17d2\u179b\u17c2\u1784\u179f\u17bb\u1793\u17d2\u1791\u179a\u1780\u1790\u17b6\u17d4\" width=\"640\" height=\"427\" title=\"\"><\/dt>\n<dd>\u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc Nguyen Danh Tu \u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f Kien Giang \u1790\u17d2\u179b\u17c2\u1784\u179f\u17bb\u1793\u17d2\u1791\u179a\u1780\u1790\u17b6\u17d4<\/dd>\n<\/dl>\n<\/div>\n<p>\u179b\u17c4\u1780 Tu \u1794\u17b6\u1793\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b6\u179f\u1793\u17cd\u1790\u17b6 \u00ab\u178a\u17c4\u1799\u179f\u17b6\u179a\u178f\u17c2\u1787\u17b8\u1782\u17ba\u1787\u17b6\u1792\u17b6\u178f\u17bb\u1785\u17bc\u179b\u178a\u17cf\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1798\u17bd\u1799\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798\u1780\u179f\u17b7\u1780\u1798\u17d2\u1798 \u1791\u17c6\u1793\u17b7\u1789\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u178a\u17c2\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1799\u17c9\u17b6\u1784\u1781\u17d2\u179b\u17b6\u17c6\u1784\u178a\u179b\u17cb\u1780\u17b6\u179a\u17a2\u1797\u17b7\u179c\u178c\u17d2\u178d\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785\u179f\u1784\u17d2\u1782\u1798 \u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1787\u17b8\u179c\u17b7\u178f\u179a\u1794\u179f\u17cb\u1794\u17d2\u179a\u1787\u17b6\u1787\u1793 \u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u1780\u179f\u17b7\u1780\u179a \u1796\u17bd\u1780\u1782\u17c1\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u179a\u1784\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1799\u17c9\u17b6\u1784\u1781\u17d2\u179b\u17b6\u17c6\u1784\u178a\u17c4\u1799\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7\u1793\u17c1\u17c7\u00bb\u17d4<\/p>\n<p>\u179b\u17c4\u1780\u179f\u17d2\u179a\u17b8 \u178f\u17bc \u17a2\u17b6\u1799 \u179c\u17c9\u17b6\u1784 (T\u00f4 \u00c1i Vang) \u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u178f\u17d2\u179a (\u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f\u179f\u17bb\u1780 \u178f\u17d2\u179a\u17b6\u1784) \u1794\u17b6\u1793\u1790\u17d2\u179b\u17c2\u1784\u1790\u17b6 \u1787\u1798\u17d2\u179b\u17c4\u17c7\u1799\u17bc\u179a\u17a2\u1784\u17d2\u179c\u17c2\u1784\u179a\u179c\u17b6\u1784\u178f\u1798\u17d2\u179b\u17c3\u1795\u179b\u17b7\u178f\u1795\u179b\u1780\u179f\u17b7\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u178f\u1798\u17d2\u179b\u17c3\u1787\u17b8 \u1793\u17c5\u178f\u17c2\u1787\u17b6\u1794\u1789\u17d2\u17a0\u17b6\u1794\u1793\u17d2\u1791\u17b6\u1793\u17cb\u1798\u17bd\u1799\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17d0\u1799\u1780\u179f\u17b7\u1780\u1798\u17d2\u1798\u179c\u17c0\u178f\u178e\u17b6\u1798\u17d4 \u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 \u179b\u17c4\u1780\u179f\u17d2\u179a\u17b8\u1794\u17b6\u1793\u179f\u17d2\u1793\u17be\u17b1\u17d2\u1799\u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u1792\u17d2\u179c\u17be\u179c\u17b7\u179f\u17c4\u1792\u1793\u1780\u1798\u17d2\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 \u178a\u17be\u1798\u17d2\u1794\u17b8\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1787\u17b8\u1780\u17d2\u179a\u17c4\u1798\u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 \u17e0%\u17d4 <\/p>\n<div style=\"text-align: center;\">\n<dl id=\"attachment_11216\">\n<dt><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vietnga.vn\/wp-content\/uploads\/2024\/06\/thue-vat-5-phan-bon-2.jpg\" alt=\"\u179b\u17c4\u1780 T\u00f4 \u00c1i Vang \u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u178f\u17d2\u179a (\u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f S\u00f3c Tr\u0103ng) \u1790\u17d2\u179b\u17c2\u1784\u179f\u17bb\u1793\u17d2\u1791\u179a\u1780\u1790\u17b6\u1793\u17c5\u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u17d4\" width=\"640\" height=\"439\" title=\"\"><\/dt>\n<dd>\u179b\u17c4\u1780 T\u00f4 \u00c1i Vang \u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u178f\u17d2\u179a (\u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f S\u00f3c Tr\u0103ng) \u1790\u17d2\u179b\u17c2\u1784\u179f\u17bb\u1793\u17d2\u1791\u179a\u1780\u1790\u17b6\u1793\u17c5\u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u17d4<\/dd>\n<\/dl>\n<\/div>\n<p>\u179b\u17c4\u1780\u179f\u17d2\u179a\u17b8 \u17a2\u17c3 \u179c\u17c9\u17b6\u1784 \u1794\u17b6\u1793\u1796\u1793\u17d2\u1799\u179b\u17cb\u1790\u17b6 \u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1793\u17c1\u17c7\u179a\u1780\u17d2\u179f\u17b6\u17a2\u178f\u17d2\u179a\u17b6\u17a2\u17b6\u1780\u179a\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u1787\u17b8 \u1780\u179f\u17b7\u1780\u179a\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u17a0\u17c2\u179b \u17e6.\u17e0\u17e0\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u178a\u17bb\u1784\u17d4 \u1791\u17c4\u17c7\u1787\u17b6\u1799\u17c9\u17b6\u1784\u178e\u17b6\u1780\u17cf\u178a\u17c4\u1799 \u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1796\u17d2\u179a\u17b6\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1793\u17c1\u17c7\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u17a2\u178f\u17d2\u179a\u17b6\u17a2\u17b6\u1780\u179a\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 \u17e0% \u179b\u17be\u1787\u17b8 \u1787\u17c6\u1793\u17bd\u179f\u17b1\u17d2\u1799\u1780\u17b6\u179a\u1794\u1793\u17d2\u1790\u17c2\u1798\u1790\u179c\u17b7\u1780\u17b6\u179a\u178a\u17d2\u178b\u1785\u17c6\u1793\u17bd\u1793 \u17e2.\u17e0\u17e0\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u178a\u17bb\u1784 \u1794\u17d2\u179a\u17b6\u1780\u17cb\u1793\u17c1\u17c7\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u178a\u17be\u1798\u17d2\u1794\u17b8\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u179f\u17b7\u1780\u179a\u17d4 \u1793\u17c1\u17c7\u1793\u17b9\u1784\u1780\u17b6\u178f\u17cb\u1794\u1793\u17d2\u1790\u1799\u1790\u17d2\u179b\u17c3\u178a\u17be\u1798\u1792\u17b6\u178f\u17bb\u1785\u17bc\u179b\u179a\u1794\u179f\u17cb\u1780\u179f\u17b7\u1780\u179a\u1799\u17c9\u17b6\u1784\u1785\u17d2\u179a\u17be\u1793\u17d4  <\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E1%9E%95%E1%9E%9B%E1%9E%94%E1%9F%89%E1%9F%87%E1%9E%96%E1%9E%B6%E1%9E%9B%E1%9F%8B%E1%9E%93%E1%9F%83%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%99%E1%9E%80%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92%E1%9E%9B%E1%9E%BE%E1%9E%87%E1%9E%B8%E1%9E%8F%E1%9F%92%E1%9E%9A%E1%9E%BC%E1%9E%9C%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%9C%E1%9E%B6%E1%9E%99%E1%9E%8F%E1%9E%98%E1%9F%92%E1%9E%9B%E1%9F%83%E1%9E%B1%E1%9F%92%E1%9E%99%E1%9E%94%E1%9E%B6%E1%9E%93%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%BB%E1%9E%84%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%99%E1%9F%90%E1%9E%8F%E1%9F%92%E1%9E%93%E1%9E%94%E1%9E%93%E1%9F%92%E1%9E%90%E1%9F%82%E1%9E%98%E1%9E%91%E1%9F%80%E1%9E%8F%E1%9F%94\"><\/span>\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1793\u17c3\u1780\u17b6\u179a\u1799\u1780\u1796\u1793\u17d2\u1792\u179b\u17be\u1787\u17b8\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17b1\u17d2\u1799\u1794\u17b6\u1793\u1794\u17d2\u179a\u17bb\u1784\u1794\u17d2\u179a\u1799\u17d0\u178f\u17d2\u1793\u1794\u1793\u17d2\u1790\u17c2\u1798\u1791\u17c0\u178f\u17d4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u1780\u17d2\u1793\u17bb\u1784\u17a2\u17c6\u17a1\u17bb\u1784\u1796\u17c1\u179b\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6 \u179b\u17c4\u1780\u179f\u17d2\u179a\u17b8 Khang Thi Mao (\u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc Yen Bai) \u1794\u17b6\u1793\u179b\u17be\u1780\u17a1\u17be\u1784\u1790\u17b6 \u179a\u178a\u17d2\u178b\u17b6\u1797\u17b7\u1794\u17b6\u179b\u1782\u17bd\u179a\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u1798\u17b7\u1793\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792 5% \u179b\u17be\u1787\u17b8\u17d4<\/p>\n<p>\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u17a0\u17c1\u178f\u17bb\u1795\u179b\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1 \u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc\u1794\u17b6\u1793\u17a2\u17c7\u17a2\u17b6\u1784\u1790\u17b6 \u179b\u1780\u17d2\u1781\u178e\u17c8\u1793\u17c3\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 \u1782\u17ba\u1787\u17b6\u1796\u1793\u17d2\u1792\u1794\u17d2\u179a\u1799\u17c4\u179b\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u1796\u17d2\u1799\u17b6\u1780\u17d2\u179a\u17b9\u178f\u1797\u17b6\u1796 \u1793\u17b7\u1784\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785\u1781\u17d2\u1796\u179f\u17cb \u178a\u17bc\u1785\u178a\u17c2\u179b\u1794\u17b6\u1793\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1780\u17d2\u1793\u17bb\u1784\u1791\u17b7\u178a\u17d2\u178b\u1797\u17b6\u1796\u1796\u17b8\u179a\u17d6<\/p>\n<p>&#8211; \u1791\u17b8\u1798\u17bd\u1799 \u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u1798\u17b7\u1793\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u17c4\u1799\u179b\u1791\u17d2\u1792\u1795\u179b\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u1791\u17c1\u17d4 \u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 VAT \u1798\u17b7\u1793\u1798\u17c2\u1793\u1787\u17b6\u179f\u1798\u17b6\u179f\u1792\u17b6\u178f\u17bb\u1793\u17c3\u1790\u17d2\u179b\u17c3\u178a\u17be\u1798\u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798\u1791\u17c1 \u1794\u17c9\u17bb\u1793\u17d2\u178f\u17c2\u1782\u17d2\u179a\u17b6\u1793\u17cb\u178f\u17c2\u1787\u17b6\u1785\u17c6\u1793\u17bd\u1793\u1791\u17b9\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1794\u1793\u17d2\u1790\u17c2\u1798\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u1793\u17d2\u1790\u17c2\u1798\u1791\u17c5\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u179b\u1780\u17cb\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u17d4<\/p>\n<p>&#8211; \u1791\u17b8\u1796\u17b8\u179a \u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798\u1798\u17b7\u1793\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u17c4\u1799\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1794\u17c2\u1784\u1785\u17c2\u1780\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1793\u17c4\u17c7\u1791\u17c1\u17d4<\/p>\n<div style=\"text-align: center;\">\n<dl id=\"attachment_11219\">\n<dt><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vietnga.vn\/wp-content\/uploads\/2024\/06\/thue-vat-5-phan-bon-3.jpg\" alt=\"\u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u179a\u17d2\u178f \u1781\u17b6\u1784 \u1792\u17b8 \u1798\u17c9\u17c5 (\u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc \u1799\u17c9\u17c1\u1793\u1794\u17c3) \u1794\u17b6\u1793\u1790\u17d2\u179b\u17c2\u1784\u1790\u17b6 \u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17b1\u17d2\u1799\u1794\u17b6\u1793\u17a0\u17d2\u1798\u178f\u17cb\u1785\u178f\u17cb\u1787\u17b6\u1784\u1798\u17bb\u1793 \u1782\u17ba\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1787\u17b6\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb \u1793\u17c5\u1796\u17c1\u179b\u1799\u1780\u1796\u1793\u17d2\u1792\u179b\u17be\u1787\u17b8\u17d4\" width=\"640\" height=\"427\" title=\"\"><\/dt>\n<dd>\u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u179a\u17d2\u178f \u1781\u17b6\u1784 \u1792\u17b8 \u1798\u17c9\u17c5 (\u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc \u1799\u17c9\u17c1\u1793\u1794\u17c3) \u1794\u17b6\u1793\u1790\u17d2\u179b\u17c2\u1784\u1790\u17b6 \u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17b1\u17d2\u1799\u1794\u17b6\u1793\u17a0\u17d2\u1798\u178f\u17cb\u1785\u178f\u17cb\u1787\u17b6\u1784\u1798\u17bb\u1793 \u1782\u17ba\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1787\u17b6\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb \u1793\u17c5\u1796\u17c1\u179b\u1799\u1780\u1796\u1793\u17d2\u1792\u179b\u17be\u1787\u17b8\u17d4<\/dd>\n<\/dl>\n<\/div>\n<p>\u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u178f\u17d2\u179a\u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f\u1799\u17c9\u17c1\u1793\u1794\u17c3\u1794\u17b6\u1793\u17a2\u17c7\u17a2\u17b6\u1784\u1790\u17b6 \u1799\u17c4\u1784\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb \u178f\u1798\u17d2\u179b\u17c3\u1787\u17b8\u1782\u17ba\u179f\u17d2\u1790\u17b7\u178f\u1793\u17c5\u1780\u17d2\u179a\u17c4\u1798\u1794\u1791\u1794\u17d2\u1794\u1789\u17d2\u1789\u178f\u17d2\u178f\u17b7\u179f\u17d2\u178f\u17b8\u1796\u17b8\u179f\u17d2\u1790\u17b7\u179a\u1797\u17b6\u1796\u178f\u1798\u17d2\u179b\u17c3\u17d4 \u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 \u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u178f\u17d2\u179a\u17bc\u179c\u1792\u17b6\u1793\u17b6\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u1793\u17c3\u1797\u17b6\u1796\u1794\u17be\u1780\u1785\u17c6\u17a0 \u178f\u1798\u17d2\u179b\u17b6\u1797\u17b6\u1796 \u1793\u17b7\u1784\u178f\u17bb\u179b\u17d2\u1799\u1797\u17b6\u1796\u1793\u17c3\u1795\u179b\u1794\u17d2\u179a\u1799\u17c4\u1787\u1793\u17cd\u179a\u179c\u17b6\u1784\u17a2\u1784\u17d2\u1782\u1780\u17b6\u179a \u1793\u17b7\u1784\u1794\u17bb\u1782\u17d2\u1782\u179b\u178a\u17c2\u179b\u1792\u17d2\u179c\u17be\u1796\u17b6\u178e\u17b7\u1787\u17d2\u1787\u1780\u1798\u17d2\u1798\u1791\u17c6\u1793\u17b7\u1789 \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u17d4<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E1%9E%80%E1%9E%B6%E1%9E%9A%E1%9E%8A%E1%9E%B6%E1%9E%80%E1%9F%8B%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92_5_%E1%9E%98%E1%9E%B7%E1%9E%93%E1%9E%94%E1%9E%84%E1%9F%92%E1%9E%80%E1%9E%BE%E1%9E%8F%E1%9E%9C%E1%9E%B7%E1%9E%9F%E1%9E%98%E1%9E%97%E1%9E%B6%E1%9E%96%E1%9E%91%E1%9F%81%E1%9F%94\"><\/span>\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792 5% \u1798\u17b7\u1793\u1794\u1784\u17d2\u1780\u17be\u178f\u179c\u17b7\u179f\u1798\u1797\u17b6\u1796\u1791\u17c1\u17d4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1794\u17c6\u1797\u17d2\u179b\u17ba\u1794\u1789\u17d2\u17a0\u17b6\u178a\u17c2\u179b\u179b\u17be\u1780\u17a1\u17be\u1784\u178a\u17c4\u1799\u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc \u179a\u178a\u17d2\u178b\u1798\u1793\u17d2\u178f\u17d2\u179a\u17b8\u1780\u17d2\u179a\u179f\u17bd\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u179b\u17c4\u1780 \u17a0\u17bc \u178c\u17b9\u1780\u1795\u17bb\u1780 \u1794\u17b6\u1793\u1790\u17d2\u179b\u17c2\u1784\u1790\u17b6 \u1798\u17b6\u1793\u1798\u178f\u17b7\u1781\u17bb\u179f\u17d7\u1782\u17d2\u1793\u17b6\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u1795\u179b\u17b7\u178f\u1795\u179b\u1787\u17b8 \u178a\u17c4\u1799\u17a2\u17d2\u1793\u1780\u1781\u17d2\u179b\u17c7\u17a2\u17c7\u17a2\u17b6\u1784\u1790\u17b6 \u1795\u179b\u17b7\u178f\u1795\u179b\u1791\u17b6\u17c6\u1784\u1793\u17c4\u17c7\u1782\u17bd\u179a\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179b\u17be\u1780\u179b\u17c2\u1784\u1796\u1793\u17d2\u1792 \u1781\u178e\u17c8\u1796\u17c1\u179b\u178a\u17c2\u179b\u17a2\u17d2\u1793\u1780\u1781\u17d2\u179b\u17c7\u1791\u17c0\u178f\u17a2\u17c7\u17a2\u17b6\u1784\u1790\u17b6 \u1795\u179b\u17b7\u178f\u1795\u179b\u1791\u17b6\u17c6\u1784\u1793\u17c4\u17c7\u1782\u17bd\u179a\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u1784\u17cb\u1796\u1793\u17d2\u1792 5%\u17d4 \u179a\u178a\u17d2\u178b\u1798\u1793\u17d2\u178f\u17d2\u179a\u17b8\u1794\u17b6\u1793\u1796\u1793\u17d2\u1799\u179b\u17cb\u1790\u17b6 \u1780\u17d2\u1793\u17bb\u1784\u17a2\u17c6\u17a1\u17bb\u1784\u1796\u17c1\u179b\u1785\u17b6\u1794\u17cb\u1796\u17b8\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798\u1780\u17d2\u1793\u17bb\u1784\u1786\u17d2\u1793\u17b6\u17c6 2008 \u178a\u179b\u17cb\u1786\u17d2\u1793\u17b6\u17c6 2013 \u1793\u17b7\u1784 2014 \u1787\u17b8\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u178a\u17c6\u1794\u17bc\u1784\u1787\u17b6\u1791\u17c6\u1793\u17b7\u1789\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792 5% \u1794\u17c9\u17bb\u1793\u17d2\u178f\u17c2\u1780\u17d2\u179a\u17c4\u1799\u1798\u1780\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u178a\u1780\u1785\u17c1\u1789\u1796\u17b8\u1794\u1789\u17d2\u1787\u17b8\u1791\u17c6\u1793\u17b7\u1789\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u17d4 <\/p>\n<div style=\"text-align: center;\">\n<dl id=\"attachment_11222\">\n<dt><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vietnga.vn\/wp-content\/uploads\/2024\/06\/thue-vat-5-phan-bon-4.jpg\" alt=\"\u179a\u178a\u17d2\u178b\u1798\u1793\u17d2\u178f\u17d2\u179a\u17b8\u1780\u17d2\u179a\u179f\u17bd\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u179b\u17c4\u1780 \u17a0\u17bc \u178c\u17b9\u1780\u1795\u17bb\u1780 \u1794\u17b6\u1793\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1796\u17b8\u1794\u1789\u17d2\u17a0\u17b6\u1798\u17bd\u1799\u1785\u17c6\u1793\u17bd\u1793\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u179b\u17be\u1787\u17b8\u17d4\" width=\"640\" height=\"427\" title=\"\"><\/dt>\n<dd>\u179a\u178a\u17d2\u178b\u1798\u1793\u17d2\u178f\u17d2\u179a\u17b8\u1780\u17d2\u179a\u179f\u17bd\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u179b\u17c4\u1780 \u17a0\u17bc \u178c\u17b9\u1780\u1795\u17bb\u1780 \u1794\u17b6\u1793\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1796\u17b8\u1794\u1789\u17d2\u17a0\u17b6\u1798\u17bd\u1799\u1785\u17c6\u1793\u17bd\u1793\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u179b\u17be\u1787\u17b8\u17d4<\/dd>\n<\/dl>\n<\/div>\n<p>\u17af\u1780\u17a7\u178f\u17d2\u178f\u1798\u179a\u178a\u17d2\u178b\u1798\u1793\u17d2\u178f\u17d2\u179a\u17b8\u1780\u17cf\u1794\u17b6\u1793\u1787\u1798\u17d2\u179a\u17b6\u1794\u1795\u1784\u178a\u17c2\u179a\u1790\u17b6 \u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1780\u17b6\u179a\u1795\u179b\u17b7\u178f\u1787\u17b8\u1780\u17d2\u1793\u17bb\u1784\u179f\u17d2\u179a\u17bb\u1780\u1798\u17b6\u1793\u1785\u17c6\u1793\u17bd\u1793 \u17e7\u17e3,\u17e3% \u1781\u178e\u17c8\u178a\u17c2\u179b\u1780\u17b6\u179a\u1793\u17b6\u17c6\u1785\u17bc\u179b\u1798\u17b6\u1793\u1785\u17c6\u1793\u17bd\u1793 \u17e2\u17e6,\u17e7%\u17d4 \u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792 \u17e5% \u1793\u17b9\u1784\u1798\u17b7\u1793\u1794\u1784\u17d2\u1780\u17be\u178f\u179c\u17b7\u179f\u1798\u1797\u17b6\u1796\u179a\u179c\u17b6\u1784\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1780\u17d2\u1793\u17bb\u1784\u179f\u17d2\u179a\u17bb\u1780 \u1793\u17b7\u1784\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1793\u17b6\u17c6\u1785\u17bc\u179b\u1793\u17c4\u17c7\u1791\u17c1\u17d4 \u179b\u17be\u179f\u1796\u17b8\u1793\u17c1\u17c7 \u1780\u17b6\u179a\u179f\u1784\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798\u1793\u17b9\u1784\u1795\u17d2\u178f\u179b\u17cb\u1792\u1793\u1792\u17b6\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1793\u17b6\u1793\u17b6\u178a\u17be\u1798\u17d2\u1794\u17b8\u1794\u1793\u17d2\u178f\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u179b\u17be\u1780\u17b6\u179a\u1785\u17d2\u1793\u17c3\u1794\u17d2\u179a\u178c\u17b7\u178f\u1794\u1785\u17d2\u1785\u17c1\u1780\u179c\u17b7\u1791\u17d2\u1799\u17b6 \u1780\u17b6\u178f\u17cb\u1794\u1793\u17d2\u1790\u1799\u1790\u17d2\u179b\u17c3\u178a\u17be\u1798\u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u179f\u1798\u17d2\u179a\u17c1\u1785\u1794\u17b6\u1793\u1793\u17bc\u179c\u1780\u17b6\u179a\u17a2\u1797\u17b7\u179c\u178c\u17d2\u178d\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u1785\u17b8\u179a\u1797\u17b6\u1796\u17d4  <\/p>\n<p>\u1799\u17c4\u1784\u178f\u17b6\u1798\u179b\u17c4\u1780 \u1797\u17bf\u1780 \u178f\u1798\u17d2\u179b\u17c3\u1787\u17b8\u1798\u17b7\u1793\u178f\u17d2\u179a\u17b9\u1798\u178f\u17c2\u179a\u1784\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u17c4\u1799\u1796\u1793\u17d2\u1792\u1794\u17c9\u17bb\u178e\u17d2\u178e\u17c4\u17c7\u1791\u17c1 \u1790\u17c2\u1798\u1791\u17b6\u17c6\u1784\u178a\u17c4\u1799\u1780\u17b6\u179a\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb \u1793\u17b7\u1784\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1791\u17c6\u1793\u17b7\u1789\u1795\u1784\u178a\u17c2\u179a\u17d4 \u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u1780\u17b6\u179a\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb\u1780\u17be\u1793\u17a1\u17be\u1784 \u178f\u1798\u17d2\u179b\u17c3\u1793\u17b9\u1784\u1791\u17b6\u1794\u1787\u17b6\u1784 \u17a0\u17be\u1799\u1795\u17d2\u1791\u17bb\u1799\u1791\u17c5\u179c\u17b7\u1789 \u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u1780\u17b6\u179a\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb\u1791\u17b6\u1794 \u178f\u1798\u17d2\u179b\u17c3\u1793\u17b9\u1784\u1781\u17d2\u1796\u179f\u17cb\u1787\u17b6\u1784\u17d4<\/p>\n<p>\u179a\u178a\u17d2\u178b\u1798\u1793\u17d2\u178f\u17d2\u179a\u17b8\u1780\u17d2\u179a\u179f\u17bd\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1794\u17b6\u1793\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b6\u179f\u1793\u17cd\u1790\u17b6 \u00ab\u1799\u17be\u1784\u1793\u17b9\u1784\u179f\u17d2\u179c\u17c2\u1784\u179a\u1780\u1799\u17c4\u1794\u179b\u17cb\u1796\u17b8\u179f\u1798\u17b6\u1782\u1798 \u1793\u17b7\u1784\u178f\u17c6\u178e\u17b6\u1784\u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u179b\u17be\u1794\u1789\u17d2\u17a0\u17b6\u1793\u17c1\u17c7\u1798\u17d2\u178f\u1784\u1791\u17c0\u178f \u17a0\u17be\u1799\u1799\u17be\u1784\u1793\u17b9\u1784\u178a\u17b6\u1780\u17cb\u1794\u1789\u17d2\u1785\u17bc\u179b\u1796\u17bd\u1780\u1782\u17c1\u1793\u17c5\u1785\u17bb\u1784\u1794\u1789\u17d2\u1785\u1794\u17cb\u1793\u17c3\u17a2\u17b6\u178e\u178f\u17d2\u178f\u17b7\u00bb\u17d4<\/p>\n<p><em>\u1794\u17d2\u179a\u1797\u1796\u17d6 \u1791\u17bc\u179a\u1791\u179f\u17d2\u179f\u1793\u17cd\u179c\u17c0\u178f\u178e\u17b6\u1798<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1796\u17d2\u179a\u17b6\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (\u179c\u17b7\u179f\u17c4\u1792\u1793\u1780\u1798\u17d2\u1798) \u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1787\u17b8\u1787\u17b6\u1791\u17c6\u1793\u17b7\u1789\u1787\u17b6\u1794\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792 5% \u1787\u17c6\u1793\u17bd\u179f\u17b1\u17d2\u1799\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784\u1796\u1793\u17d2\u1792\u178a\u17bc\u1785\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u17d4 \u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc\u200b\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u200b\u17a2\u17c6\u1796\u17b8\u200b\u1780\u17b6\u179a\u200b\u178a\u17b6\u1780\u17cb\u200b\u1796\u1793\u17d2\u1792\u200b\u17a2\u17b6\u1780\u179a\u200b\u179b\u17be\u200b\u178f\u1798\u17d2\u179b\u17c3\u200b\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u200b\u1787\u17b8\u17d4 \u1793\u17c5\u179a\u179f\u17c0\u179b\u1790\u17d2\u1784\u17c3\u1791\u17b8 \u17e2\u17e4 \u1781\u17c2\u1798\u17b7\u1790\u17bb\u1793\u17b6 \u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u1794\u17b6\u1793\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u179b\u17be\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1796\u17d2\u179a\u17b6\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (\u179c\u17b7\u179f\u17c4\u1792\u1793\u1780\u1798\u17d2\u1798) \u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179f\u1798\u17d0\u1799\u1794\u17d2\u179a\u1787\u17bb\u17c6\u1796\u17c1\u1789\u17a2\u1784\u17d2\u1782\u17d4 \u1794\u1789\u17d2\u17a0\u17b6\u178a\u17c2\u179b\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u1780\u17b6\u179a\u1799\u1780\u1785\u17b7\u178f\u17d2\u178f\u1791\u17bb\u1780\u178a\u17b6\u1780\u17cb \u1793\u17b7\u1784\u1798\u178f\u17b7\u1799\u17c4\u1794\u179b\u17cb\u1799\u17c9\u17b6\u1784\u1785\u17d2\u179a\u17be\u1793\u1796\u17b8\u17a2\u17d2\u1793\u1780\u178f\u17c6\u178e\u17b6\u1784\u179a\u17b6\u179f\u17d2\u178f\u17d2\u179a\u1782\u17ba\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u1787\u17b8\u17d4 \u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1796\u1793\u17d2\u1792 \u17e5% \u1780\u179f\u17b7\u1780\u179a\u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1785\u17c6\u178e\u17b6\u1799\u1794\u17d2\u179a\u17a0\u17c2\u179b \u17e6.\u17e0\u17e0\u17e0 \u1796\u17b6\u1793\u17cb\u179b\u17b6\u1793\u178a\u17bb\u1784\u17d4 \u1785\u17bc\u179b\u179a\u17bd\u1798\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1796\u17b7\u1797\u17b6\u1780\u17d2\u179f\u17b6\u1793\u17c1\u17c7 \u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc Nguyen Danh Tu (\u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f Kien Giang) \u1794\u17b6\u1793\u1780\u178f\u17cb\u179f\u1798\u17d2\u1782\u17b6\u179b\u17cb\u1790\u17b6 \u1780\u17b6\u179a\u179b\u17bb\u1794\u1794\u17c6\u1794\u17b6\u178f\u17cb\u1780\u17b6\u179a\u179b\u17c6\u1794\u17b6\u1780 \u1793\u17b7\u1784\u17a7\u1794\u179f\u1782\u17d2\u1782\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a7\u179f\u17d2\u179f\u17b6\u17a0\u1780\u1798\u17d2\u1798\u1795\u179b\u17b7\u178f\u1787\u17b8\u1780\u17d2\u1793\u17bb\u1784\u179f\u17d2\u179a\u17bb\u1780\u1782\u17ba\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u1781\u17d2\u179b\u17b6\u17c6\u1784\u178e\u17b6\u179f\u17cb \u17a0\u17be\u1799\u1780\u17b6\u179a\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6 \u1793\u17b7\u1784\u1780\u17b6\u179a\u179f\u17d2\u179a\u17b6\u179c\u1787\u17d2\u179a\u17b6\u179c\u1794\u1793\u17d2\u1790\u17c2\u1798\u1791\u17c0\u178f\u1782\u17ba\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1787\u17b6\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u179b\u17be\u179b\u1791\u17d2\u1792\u1797\u17b6\u1796\u1793\u17c3\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1787\u17b8\u1791\u17c5\u17a2\u178f\u17d2\u179a\u17b6\u1796\u1793\u17d2\u1792 5%\u17d4 \u1782\u178e\u17c8\u1794\u17d2\u179a\u178f\u17b7\u1797\u17bc Nguyen Danh Tu \u1798\u1780\u1796\u17b8\u1781\u17c1\u178f\u17d2\u178f Kien Giang \u1790\u17d2\u179b\u17c2\u1784\u179f\u17bb\u1793\u17d2\u1791\u179a\u1780\u1790\u17b6\u17d4 \u179b\u17c4\u1780 Tu \u1794\u17b6\u1793\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b6\u179f\u1793\u17cd\u1790\u17b6 \u00ab\u178a\u17c4\u1799\u179f\u17b6\u179a\u178f\u17c2\u1787\u17b8\u1782\u17ba\u1787\u17b6\u1792\u17b6\u178f\u17bb\u1785\u17bc\u179b\u178a\u17cf\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1798\u17bd\u1799\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798\u1780\u179f\u17b7\u1780\u1798\u17d2\u1798 \u1791\u17c6\u1793\u17b7\u1789\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u178a\u17c2\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1799\u17c9\u17b6\u1784\u1781\u17d2\u179b\u17b6\u17c6\u1784\u178a\u179b\u17cb\u1780\u17b6\u179a\u17a2\u1797\u17b7\u179c\u178c\u17d2\u178d\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785\u179f\u1784\u17d2\u1782\u1798 \u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798 &#8230; <a title=\"\u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u1780\u17c6\u1796\u17bb\u1784\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u1787\u17b8\" class=\"read-more\" href=\"https:\/\/vietnga.vn\/km\/%E1%9E%9A%E1%9E%8A%E1%9E%8B%E1%9E%9F%E1%9E%97%E1%9E%80%E1%9E%96%E1%9E%84%E1%9E%96%E1%9E%85%E1%9E%9A%E1%9E%8E%E1%9E%8A%E1%9E%80\/\" aria-label=\"More on \u179a\u178a\u17d2\u178b\u179f\u1797\u17b6\u1780\u17c6\u1796\u17bb\u1784\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u178a\u17b6\u1780\u17cb\u1796\u1793\u17d2\u1792\u179b\u17be\u178f\u1798\u17d2\u179b\u17c3\u1794\u1793\u17d2\u1790\u17c2\u1798 (VAT) \u17e5% \u179b\u17be\u1787\u17b8\">Read more<\/a><\/p>\n","protected":false},"author":14,"featured_media":11212,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[334,337],"tags":[499],"acf":[],"_links":{"self":[{"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/posts\/19669"}],"collection":[{"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/comments?post=19669"}],"version-history":[{"count":0,"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/posts\/19669\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/media\/11212"}],"wp:attachment":[{"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/media?parent=19669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/categories?post=19669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietnga.vn\/km\/wp-json\/wp\/v2\/tags?post=19669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}