B\u00e0i 1: Thay \u0111\u1ed5i \u0111\u1ec3 minh b\u1ea1ch, c\u00f4ng b\u1eb1ng h\u01a1n<\/strong><\/p>\n\n\n\n B\u1ea3n ch\u1ea5t c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf kho\u00e1n \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, gi\u1ea3m g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean, ch\u00ednh s\u1ef1 \u0111\u01a1n gi\u1ea3n n\u00e0y l\u1ea1i l\u00e0 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn nhi\u1ec1u b\u1ea5t c\u1eadp v\u1ec1 c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf. Do \u0111\u00f3, c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 minh b\u1ea1ch, c\u00f4ng b\u1eb1ng h\u01a1n.<\/strong><\/p>\n\n\n\n Khu v\u1ef1c \u0111\u00f3ng g\u00f3p quan tr\u1ecdng cho ng\u00e2n s\u00e1ch<\/strong><\/p>\n\n\n\n Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u201ch\u1ed9 kinh doanh\u201d (HKD) l\u00e0 lo\u1ea1i h\u00ecnh kinh doanh do m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a HKD. \u201cC\u00e1 nh\u00e2n kinh doanh\u201d l\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n V\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, HKD ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 k\u00ea khai n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf t\u01b0\u01a1ng t\u1ef1 DN, ch\u1ee7 y\u1ebfu g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Tuy nhi\u00ean, hi\u1ec7n nay, ph\u00e1p lu\u1eadt thu\u1ebf cho ph\u00e9p 2 ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi HKD l\u00e0 \u201cph\u01b0\u01a1ng ph\u00e1p kho\u00e1n\u201d v\u00e0 \u201cph\u01b0\u01a1ng ph\u00e1p k\u00ea khai\u201d.<\/p>\n\n\n\n \u201cVi\u1ec7c x\u00f3a b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, n\u1ed9p thu\u1ebf th\u1ef1c t\u1ebf l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng gi\u00fap n\u00e2ng cao s\u1ef1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 b\u00ecnh \u0111\u1eb3ng tr\u01b0\u1edbc ph\u00e1p lu\u1eadt gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh, d\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay DN\u201d<\/strong>.<\/em><\/p>\n\n\n\n PGS. TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng. Tr\u01b0\u1edfng Khoa Thu\u1ebf – H\u1ea3i quan (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh)<\/em><\/p>\n\n\n\n Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, trong nh\u1eefng n\u0103m qua, \u0111\u1eb7c bi\u1ec7t t\u1eeb n\u0103m 2023 \u0111\u1ebfn nay, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi HKD c\u00f3 nhi\u1ec1u b\u01b0\u1edbc ti\u1ebfn t\u00edch c\u1ef1c. Thu NSNN t\u1eeb khu v\u1ef1c HKD, c\u00e1 nh\u00e2n kinh doanh c\u00f3 xu h\u01b0\u1edbng t\u0103ng tr\u01b0\u1edfng t\u1ed1t. Trong \u0111\u00f3, n\u0103m 2024, HKD, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p ng\u00e2n s\u00e1ch 25.953 t\u1ef7 \u0111\u1ed3ng, t\u0103ng 20% so v\u1edbi n\u0103m 2023.<\/p>\n\n\n\n Ri\u00eang 8 th\u00e1ng n\u0103m 2025, t\u1ed5ng thu NSNN t\u1eeb HKD, c\u00e1 nh\u00e2n kinh doanh kho\u1ea3ng 22.300 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea1t 69,7% nhi\u1ec7m v\u1ee5 thu v\u00e0 b\u1eb1ng 125,1% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2024. K\u1ebft qu\u1ea3 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c nh\u1edd ng\u00e0nh Thu\u1ebf \u0111\u00e3 tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 HKD, v\u1eeba t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, v\u1eeba n\u00e2ng cao t\u00ednh t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n Tuy nhi\u00ean, b\u00ean c\u1ea1nh nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi HKD v\u1eabn t\u1ed3n t\u1ea1i nh\u1eefng th\u00e1ch th\u1ee9c c\u1ea7n kh\u1eafc ph\u1ee5c, nguy\u00ean nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd thu\u1ebf HKD ch\u01b0a \u0111\u1ed3ng b\u1ed9, to\u00e0n di\u1ec7n. C\u1ee5 th\u1ec3, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf v\u1eabn c\u00f2n s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa HKD v\u00e0 DN. V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd, v\u1eabn ch\u01b0a ki\u1ec3m so\u00e1t tri\u1ec7t \u0111\u1ec3 doanh thu c\u1ee7a h\u1ed9 kho\u00e1n. H\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd HKD ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd\u2026<\/p>\n\n\n\n \u0110\u01b0a kinh t\u1ebf t\u01b0 nh\u00e2n tr\u1edf th\u00e0nh \u0111\u1ed9ng l\u1ef1c c\u1ee7a n\u1ec1n kinh t\u1ebf<\/strong><\/p>\n\n\n\n Theo ph\u00e2n t\u00edch c\u1ee7a PGS. TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng – Tr\u01b0\u1edfng Khoa Thu\u1ebf – H\u1ea3i quan (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh), thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi HKD \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong \u0111i\u1ec1u ki\u1ec7n n\u1ec1n kinh t\u1ebf \u1edf tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n th\u1ea5p, khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a hi\u1ec7n \u0111\u1ea1i, kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u1ea5p, kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 ghi nh\u1eadn doanh thu th\u1ef1c t\u1ebf, n\u00ean c\u1ea7n \u01b0\u1edbc t\u00ednh doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/p>\n\n\n\n Tuy nhi\u00ean, trong \u0111i\u1ec1u ki\u1ec7n ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 hi\u1ec7n nay, khi m\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u00e3 tr\u1edf n\u00ean r\u1ea5t ph\u1ed5 bi\u1ebfn v\u1edbi chi ph\u00ed r\u1ebb v\u00e0 d\u1ec5 s\u1eed d\u1ee5ng, th\u00ec vi\u1ec7c ti\u1ebfp t\u1ee5c duy tr\u00ec thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi HKD kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n T\u1eeb th\u1ef1c ti\u1ec5n \u0111\u1eb7t ra, ng\u00e0y 4\/5\/2025, B\u1ed9 Ch\u00ednh tr\u1ecb \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 68-NQ\/TW v\u1ec1 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i Ngh\u1ecb quy\u1ebft l\u00e0 x\u00f3a b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi HKD ch\u1eadm nh\u1ea5t trong n\u0103m 2026.<\/p>\n\n\n\n C\u00e1c chuy\u00ean gia kinh t\u1ebf cho r\u1eb1ng, Ngh\u1ecb quy\u1ebft s\u1ed1 68-NQ\/TW \u0111\u01b0\u1ee3c ban h\u00e0nh kh\u00f4ng ch\u1ec9 gi\u00fap minh b\u1ea1ch h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf, m\u00e0 c\u00f2n th\u00fac \u0111\u1ea9y kinh t\u1ebf t\u01b0 nh\u00e2n tr\u1edf th\u00e0nh \u0111\u1ed9ng l\u1ef1c quan tr\u1ecdng nh\u1ea5t c\u1ee7a n\u1ec1n kinh t\u1ebf. PGS. TS L\u00ea Xu\u00e2n Tr\u01b0\u1eddng nh\u1ea5n m\u1ea1nh, Ngh\u1ecb quy\u1ebft s\u1ed1 68-NQ\/TW th\u1ef1c s\u1ef1 l\u00e0 m\u1ed9t lu\u1ed3ng gi\u00f3 m\u1edbi, m\u1edf ra nh\u1eefng c\u01a1 h\u1ed9i to l\u1edbn, mang t\u00ednh \u0111\u1ed9t ph\u00e1 cho DN v\u00e0 HKD.<\/p>\n\n\n\n T\u1ea1i ngh\u1ecb tr\u01b0\u1eddng, tr\u1ea3 l\u1eddi ch\u1ea5t v\u1ea5n c\u1ee7a \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n V\u0103n Th\u1eafng c\u0169ng \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c b\u1ecf thu\u1ebf kho\u00e1n l\u00e0 ch\u1ee7 tr\u01b0\u01a1ng h\u1ebft s\u1ee9c \u0111\u00fang \u0111\u1eafn. \u0110\u1ec3 hi\u1ec7n th\u1ef1c h\u00f3a ch\u1ee7 tr\u01b0\u01a1ng n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 thu h\u1eb9p s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa HKD v\u00e0 DN v\u1ec1 qu\u1ea3n tr\u1ecb, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, nh\u1ea5t l\u00e0 tri\u1ec3n khai b\u00e3i b\u1ecf thu\u1ebf kho\u00e1n t\u1eeb n\u0103m 2026.<\/p>\n\n\n\n \u0110\u1ed3ng th\u1eddi, B\u1ed9 tr\u01b0\u1edfng Nguy\u1ec5n V\u0103n Th\u1eafng cho bi\u1ebft, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u1ec3 tri\u1ec3n khai b\u00e3i b\u1ecf thu\u1ebf kho\u00e1n v\u1edbi HKD t\u1eeb ng\u00e0y 1\/1\/2026. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p c\u0103n c\u01a1 \u0111\u1ec3 minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c HKD, th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i sang m\u00f4 h\u00ecnh DN.<\/p>\n\n\n\n Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch nh\u01b0 mi\u1ec5n thu\u1ebf thu nh\u1eadp DN trong 3 n\u0103m, b\u00e3i b\u1ecf thu\u1ebf m\u00f4n b\u00e0i, cung c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mi\u1ec5n ph\u00ed \u0111\u1ec3 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb cho DN.<\/p>\n\n\n\n Gi\u1ea3m \u201cg\u00e1nh n\u1eb7ng\u201d th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 HKD tu\u00e2n th\u1ee7<\/strong><\/p>\n\n\n\n \u0110\u1ebfn nay, 98% HKD \u0111\u00e3 k\u00ea khai \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, h\u01a1n 18.500 h\u1ed9 kho\u00e1n chuy\u1ec3n sang k\u00ea khai, 133.000 h\u1ed9 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. Nh\u1eefng con s\u1ed1 n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u00ednh s\u00e1ch, m\u00e0 c\u00f2n cho th\u1ea5y s\u1ef1 \u0111\u1ed3ng h\u00e0nh, th\u00edch \u1ee9ng nhanh v\u00e0 tinh th\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc giai \u0111o\u1ea1n \u0111\u1ed5i m\u1edbi m\u1ea1nh m\u1ebd.<\/p>\n\n\n\n Chuy\u1ec3n \u0111\u1ed5i t\u1eeb thu\u1ebf kho\u00e1n sang thu\u1ebf k\u00ea khai l\u00e0 b\u01b0\u1edbc \u0111i quan tr\u1ecdng, kh\u00f4ng ch\u1ec9 hi\u1ec7n th\u1ef1c h\u00f3a ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f4ng b\u1eb1ng, minh b\u1ea1ch, th\u00fac \u0111\u1ea9y khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n quy\u1ebft t\u00e2m c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/p>\n\n\n\n \u00d4ng Mai S\u01a1n – Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) chia s\u1ebb: \u201cTh\u1ea5u hi\u1ec3u nh\u1eefng b\u0103n kho\u0103n v\u00e0 t\u00e2m l\u00fd d\u00e8 d\u1eb7t c\u1ee7a b\u00e0 con HKD khi th\u1ef1c hi\u1ec7n x\u00f3a b\u1ecf thu\u1ebf kho\u00e1n, ng\u00e0nh Thu\u1ebf cam k\u1ebft lu\u00f4n ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb c\u00e1c tr\u01b0\u1eddng h\u1ee3p, t\u00ecnh hu\u1ed1ng v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 t\u1edbi 34 thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1; ph\u00e2n nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 tuy\u00ean truy\u1ec1n, h\u01b0\u1edbng d\u1eabn ph\u00f9 h\u1ee3p; \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u1ed7 tr\u1ee3, gi\u00fap vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, k\u00ea khai, n\u1ed9p thu\u1ebf tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n, d\u1ec5 hi\u1ec3u v\u00e0 g\u1ea7n g\u0169i v\u1edbi th\u1ef1c t\u1ebf sinh ho\u1ea1t c\u1ee7a HKD\u201d.<\/p>\n\n\n\n Ng\u00e0nh Thu\u1ebf \u0111ang ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh ch\u1ee9c n\u0103ng, t\u1ed5 ch\u1ee9c, \u0111\u1eb7c bi\u1ec7t l\u00e0 DN c\u00f4ng ngh\u1ec7 v\u00e0 ng\u00e2n h\u00e0ng, \u0111\u1ed3ng h\u00e0nh, h\u1ed7 tr\u1ee3 HKD chuy\u1ec3n \u0111\u1ed5i nh\u1eb1m gi\u1ea3m \u201cg\u00e1nh n\u1eb7ng\u201d th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111\u1ec3 HKD tu\u00e2n th\u1ee7 \u0111\u00fang ch\u1ee7 tr\u01b0\u01a1ng, \u0111\u01b0\u1eddng l\u1ed1i c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc. \u200b<\/p>\n","protected":false},"excerpt":{"rendered":" X\u00d3A B\u1ece THU\u1ebe KHO\u00c1N – C\u01a0 H\u1ed8I \u0110\u1ec2 H\u1ed8 KINH DOANH PH\u00c1T TRI\u1ec2N CHUY\u00caN NGHI\u1ec6P, B\u1ec0N V\u1eeeNG C\u00f3 n\u00ean chuy\u1ec3n th\u00e0nh doanh nghi\u1ec7p khi ch\u1ee7 […]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2296","post","type-post","status-publish","format-standard","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2296"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2296\/revisions"}],"predecessor-version":[{"id":2297,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2296\/revisions\/2297"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}