{"id":1344,"date":"2025-02-10T03:08:55","date_gmt":"2025-02-10T03:08:55","guid":{"rendered":"https:\/\/yingkevietnam.com.vn\/?p=1344"},"modified":"2025-02-10T03:09:28","modified_gmt":"2025-02-10T03:09:28","slug":"phan-tich-tac-dong-thue-va-co-so-phap-ly-doi-voi-viec-chia-loi-nhuan-cua-doanh-nghiep-theo-chuong-trinh-uu-dai-boi-tai-thai-lan","status":"publish","type":"post","link":"https:\/\/yingkevietnam.com.vn\/?p=1344","title":{"rendered":"Ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng thu\u1ebf v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c chia l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p theo ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i BOI t\u1ea1i Th\u00e1i Lan"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1344\" class=\"elementor elementor-1344\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3602a195 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3602a195\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49020fdc\" data-id=\"49020fdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2870331e elementor-widget elementor-widget-text-editor\" data-id=\"2870331e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 18-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: right;\"><em><b>T\u00e1c gi\u1ea3: Lu\u1eadt s\u01b0 Zhang Zhi Dan, tr\u01b0\u1edfng Chi nh\u00e1nh V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Yingke th\u00e0nh ph\u1ed1 B\u1eafc Kinh t\u1ea1i H\u00e0 N\u1ed9i<\/b><\/em><\/p><p><strong>C\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/strong><\/p><p><strong>B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1<\/strong><strong>\u00a0v\u00e0 <\/strong><strong>Th\u01b0\u01a1ng m\u1ea1i<\/strong><strong>\u00a0<\/strong><strong>Th\u00e1i Lan<\/strong><\/p><p><strong>\u0110i\u1ec1u 1200:<\/strong><\/p><ul><li>Vi\u1ec7c chia c\u1ed5 t\u1ee9c ph\u1ea3i theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho m\u1ed7i c\u1ed5 phi\u1ebfu, tr\u1eeb c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i.<\/li><\/ul><p><strong>\u0110i\u1ec1u 1201:<\/strong><\/p><ul><li>Vi\u1ec7c tuy\u00ean b\u1ed1 c\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng qua b\u1edfi ngh\u1ecb quy\u1ebft trong cu\u1ed9c h\u1ecdp c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/li><li>Th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00eanc\u00f3 th\u1ec3 chi tr\u1ea3 c\u1ed5 t\u1ee9c t\u1ea1m th\u1eddi cho c\u1ed5 \u0111\u00f4ng d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/li><li>C\u1ed5 t\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ee3i nhu\u1eadn. N\u1ebfu c\u00f4ng ty g\u1eb7p ph\u1ea3i thua l\u1ed7, tr\u1eeb khi thua l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafpth\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p chi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/li><\/ul><p><strong>Gi\u1ea3i th\u00edch thu\u1eadt\u00a0<\/strong><strong>ng\u1eef:<\/strong><\/p><p><strong>Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (CIT)<\/strong><br \/>Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (Corporate Income Tax) l\u00e0 kho\u1ea3n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p tr\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh. T\u1ea1i Th\u00e1i Lan, t\u1ef7 l\u1ec7 thu\u1ebf ti\u00eau chu\u1ea9n l\u00e0 20%. Vi\u1ec7c t\u00ednh to\u00e1n CIT d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng ty, sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf.<\/p><p><strong>Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (PIT)<\/strong><br \/>Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (Personal Income Tax) l\u00e0 kho\u1ea3n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean thu nh\u1eadp c\u1ee7a m\u00ecnh. M\u1ee9c thu\u1ebf s\u1ebd t\u0103ng d\u1ea7n theo m\u1ee9c thu nh\u1eadp. Ng\u01b0\u1eddi d\u00e2n Th\u00e1i Lan ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0cho to\u00e0n b\u1ed9 thu nh\u1eadp to\u00e0n c\u1ea7u c\u1ee7a h\u1ecd, trong khi ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa ch\u1ec9 c\u1ea7n n\u1ed9p\u00a0thu\u1ebf\u00a0theo\u00a0thu nh\u1eadp m\u00e0 h\u1ecd ki\u1ebfm \u0111\u01b0\u1ee3c t\u1ea1i Th\u00e1i Lan.<\/p><p><strong>Thu\u1ebf \u01b0u \u0111\u00e3i theo ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 c\u1ee7a \u1ee6y ban Khuy\u1ebfn kh\u00edch \u0110\u1ea7u t\u01b0 Th\u00e1i Lan (BOI)<\/strong><\/p><ol><li>Mi\u1ec5n thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (CIT) trong th\u1eddi gian t\u1ed1i \u0111a l\u00e0 8n\u0103m.<\/li><li>Trong 5n\u0103m sau khi k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m 50% theo t\u1ef7 l\u1ec7 thu\u1ebf CIT ti\u00eau chu\u1ea9n.<\/li><\/ol><p>C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0110i\u1ec1u 31 v\u00e0 \u0110i\u1ec1u 34 Lu\u1eadt Khuy\u1ebfn kh\u00edch \u0110\u1ea7u t\u01b0 (Investment Promotion Act B.E. 2520 &#8211; 1977) .<\/p><ul><li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp ph\u00e1p nh\u00e2n tr\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch, c\u1ee5 th\u1ec3 s\u1ebd do \u1ee6y ban c\u00f4ng b\u1ed1. Th\u1eddi gian mi\u1ec5n thu\u1ebf kh\u00f4ng qu\u00e1 8n\u0103m k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp \u0111\u1ea7u ti\u00ean t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y. \u1ee6y ban s\u1ebd xem x\u00e9t t\u1ef7 l\u1ec7 v\u1ed1n \u0111\u1ea7u t\u01b0, nh\u01b0ng kh\u00f4ng bao g\u1ed3m chi ph\u00ed \u0111\u1ea5t \u0111ai v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng\u3010\u0110i\u1ec1u 31 kho\u1ea3n 1\u3011.<\/li><\/ul><p>Trong th\u1eddi gian mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) theo quy \u0111\u1ecbnh \u1edf ph\u1ea7n 1 v\u00e0 ph\u1ea7n 2, n\u1ebfu c\u00f4ng ty g\u1eb7p ph\u1ea3i thua l\u1ed7, \u1ee6y ban c\u00f3 th\u1ec3 cho ph\u00e9p c\u00f4ng ty kh\u1ea5u tr\u1eeb kho\u1ea3n thua l\u1ed7 n\u00e0y t\u1eeb l\u1ee3i nhu\u1eadn r\u00f2ng trong c\u00e1c n\u0103m sau khi h\u1ebft th\u1eddi gian mi\u1ec5n thu\u1ebf. Th\u1eddi gian kh\u1ea5u tr\u1eeb kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac th\u1eddi gian mi\u1ec5n thu\u1ebf. C\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn kh\u1ea5u tr\u1eeb thua l\u1ed7 t\u1eeb l\u1ee3i nhu\u1eadn r\u00f2ng trong b\u1ea5t k\u1ef3 n\u0103m n\u00e0o trong s\u1ed1 c\u00e1c n\u0103m n\u00e0y\u3010\u0110i\u1ec1u 31 kho\u1ea3n 4\u3011.<\/p><p>L\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c chia c\u1ed5 t\u1ee9c c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u1eddi gian c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf\u3010\u0110i\u1ec1u 34\u3011.<\/p><p>\u00a0<\/p><p><strong>X\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c chia t\u1eeb l\u1ee3i nhu\u1eadn <\/strong><strong>theo <\/strong><strong>\u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 BOI<\/strong><\/p><p>Khi c\u00f4ng ty chi tr\u1ea3 c\u1ed5 t\u1ee9c t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u1ea1t \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c quy\u1ec1n l\u1ee3i \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 BOI, c\u00e1ch x\u1eed l\u00fd thu\u1ebf nh\u01b0 sau:<\/p><p><strong>\u00a0&#8211; Trong <\/strong><strong>8<\/strong><strong>\u00a0n\u0103m \u0111\u1ea7u<\/strong>: C\u00e1c c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia trong th\u1eddi gian \u01b0u \u0111\u00e3i BOI ho\u1eb7c trong th\u1eddi gian mi\u1ec5n thu\u1ebf (t\u1ed1i \u0111a t\u00e1m n\u0103m v\u00e0 s\u00e1u th\u00e1ng) s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. C\u00f4ng ty kh\u00f4ng c\u1ea7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1m t\u00ednh v\u00e0 c\u1ed5 \u0111\u00f4ng c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (PIT) ho\u1eb7c Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (CIT).<\/p><p><strong>&#8211; Sau th\u1eddi gian mi\u1ec5n thu\u1ebf<\/strong>: N\u1ebfu c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chi tr\u1ea3 sau th\u1eddi gian mi\u1ec5n thu\u1ebf (t\u1ee9c l\u00e0 sau s\u00e1u th\u00e1ng), c\u00f4ng ty s\u1ebd ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1m t\u00ednh v\u1edbi t\u1ef7 l\u1ec7 10%.<\/p><p><strong>&#8211; N\u0103m n\u0103m ti\u1ebfp theo<\/strong>: C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1m t\u00ednh v\u1edbi t\u1ef7 l\u1ec7 10%.<\/p><p>\u00a0<\/p><p><strong>X\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn kh\u00f4ng thu\u1ed9c BOI \u01b0u \u0111\u00e3i<\/strong><\/p><p>\u0110\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c c\u00f4ng ty kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i BOI:<\/p><p><strong>&#8211; Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (CIT)<\/strong>: L\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c c\u00f4ng ty kh\u00f4ng thu\u1ed9c \u01b0u \u0111\u00e3i BOI s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 ti\u00eau chu\u1ea9n 20%.<\/p><p><strong>&#8211; C\u1ed5 t\u1ee9c chia t\u1eeb l\u1ee3i nhu\u1eadn kh\u00f4ng \u01b0u \u0111\u00e3i BOI<\/strong>: C\u00e1c c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia t\u1eeb l\u1ee3i nhu\u1eadn kh\u00f4ng thu\u1ed9c \u01b0u \u0111\u00e3i BOI ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1m t\u00ednh v\u1edbi t\u1ef7 l\u1ec7 10%.<\/p><p><strong>X\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c t\u1eeb l\u1ee3i nhu\u1eadn h\u1ed7n h\u1ee3p (c\u1ea3 t\u1eeb BOI v\u00e0 kh\u00f4ng BOI)<\/strong><\/p><p>Khi c\u00f4ng ty chi tr\u1ea3 c\u1ed5 t\u1ee9c t\u1eeb l\u1ee3i nhu\u1eadn h\u1ed7n h\u1ee3p, bao g\u1ed3m c\u1ea3 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c BOI v\u00e0 kh\u00f4ng thu\u1ed9c BOI, c\u00f4ng ty c\u1ea7n chu\u1ea9n b\u1ecb b\u1ea3ng t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u1ec3 l\u00e0m r\u00f5 v\u1edbi c\u01a1 quan thu\u1ebf. C\u00e1c m\u1ee5c c\u1ea7n bao g\u1ed3m:<\/p><ul><li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn kh\u00edch BOI trong t\u00e1m n\u0103m \u0111\u1ea7u (mi\u1ec5n thu\u1ebf).<\/li><li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn kh\u00edch BOI trong n\u0103m n\u0103m ti\u1ebfp theo (gi\u1ea3m CIT m\u1ed9t n\u1eeda).<\/li><li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c BOI (CIT ti\u00eau chu\u1ea9n 20%).<\/li><\/ul><p>T\u00f4i l\u00e0 lu\u1eadt s\u01b0 \u0110an, \u0111\u00e2y l\u00e0 k\u00eanh th\u00f4ng tin c\u1ee7a Lu\u1eadt s\u01b0 Trung Qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam, t\u00f4i s\u1ebd gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf.<\/p><p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p><p>N\u1ebfu c\u00e1c doanh nghi\u1ec7p c\u00f2n phi\u1ec1n n\u00e3o v\u1ec1 vi\u1ec7c b\u1ecb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i n\u1ee3 ch\u00e2y \u00ec, vui l\u00f2ng li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i nh\u01b0 sau:<\/p><p><strong>Chi nh\u00e1nh V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Yingke th\u00e0nh ph\u1ed1 B\u1eafc Kinh t\u1ea1i H\u00e0 N\u1ed9i<\/strong><\/p><p><strong>\u0110\u1ecba ch\u1ec9:<\/strong>\u00a0L\u00f4 A1L3-04+05, t\u00f2a A1 D\u1ef1 \u00e1n Ecolife Capitol, 58 T\u1ed1 H\u1eefu, ph\u01b0\u1eddng M\u1ec5 Tr\u00ec, Qu\u1eadn Nam T\u1eeb Li\u00eam, H\u00e0 N\u1ed9i<\/p><p><strong>Ng\u01b0\u1eddi li\u00ean h\u1ec7:<\/strong>\u00a0Lu\u1eadt s\u01b0\u00a0Zhang Zhi Dan<\/p><p><strong>\u0110i\u1ec7n tho\u1ea1i:<\/strong>\u00a0+ 84 859800354\uff08Vi\u1ec7t Nam\uff09<\/p><p><strong>Zalo:<\/strong>\u00a0\u00a0(+86)13481033546<\/p><p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/p><p style=\"text-align: center;\"><strong><b>Th\u00f4ng b\u00e1o \u0111<\/b><\/strong><strong><b>\u1eb7c bi\u1ec7t<\/b><\/strong><\/p><p>Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p sao ch\u00e9p b\u1ea5t k\u1ef3 n\u1ed9i dung v\u0103n b\u1ea3n, h\u00ecnh \u1ea3nh, \u00e2m thanh v\u00e0 video\u00a0(n\u1ebfu c\u00f3)\u00a0trong b\u00e0i vi\u1ebft n\u00e0y khi ch\u01b0a \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. N\u1ebfu c\u00f3 nhu c\u1ea7u chia s\u1ebb ho\u1eb7c tr\u00edch d\u1eabn, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, \u0111\u1ed3ng th\u1eddi\u00a0ph\u1ea3i\u00a0ghi r\u00f5 ngu\u1ed3n v\u00e0 th\u00f4ng tin t\u00e1c gi\u1ea3 khi chia s\u1ebb.<\/p><p>N\u1ed9i dung\u00a0c\u1ee7a b\u00e0i vi\u1ebft n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 kh\u00f4ng \u0111\u1ea1i di\u1ec7n cho quan \u0111i\u1ec3m, \u0111\u1ec1 xu\u1ea5t ho\u1eb7c c\u01a1 s\u1edf ra quy\u1ebft \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee7a\u00a0Chi nh\u00e1nh V\u0103n Ph\u00f2ng Lu\u1eadt s\u01b0 Ying Ke Th\u00e0nh ph\u1ed1 B\u1eafc Kinh t\u1ea1i H\u00e0 N\u1ed9i\u00a0ho\u1eb7c \u0110\u1ed9i ng\u0169 lu\u1eadt s\u01b0 c\u1ee7a v\u0103n ph\u00f2ng. N\u1ebfu b\u1ea1n c\u1ea7n\u00a0h\u1ed7 tr\u1ee3\u00a0t\u01b0 v\u1ea5n ph\u00e1p l\u00fd ho\u1eb7c ph\u00e2n t\u00edch chuy\u00ean m\u00f4n, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>T\u00e1c gi\u1ea3: Lu\u1eadt s\u01b0 Zhang Zhi Dan, tr\u01b0\u1edfng Chi nh\u00e1nh V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Yingke th\u00e0nh ph\u1ed1 B\u1eafc Kinh t\u1ea1i H\u00e0 N\u1ed9i C\u01a1 s\u1edf ph\u00e1p l\u00fd: B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1\u00a0v\u00e0 Th\u01b0\u01a1ng m\u1ea1i\u00a0Th\u00e1i Lan \u0110i\u1ec1u 1200: Vi\u1ec7c chia c\u1ed5 t\u1ee9c ph\u1ea3i theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho m\u1ed7i c\u1ed5 phi\u1ebfu, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1344","post","type-post","status-publish","format-standard","hentry","category-dau-tu"],"_links":{"self":[{"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1344"}],"version-history":[{"count":4,"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1344\/revisions"}],"predecessor-version":[{"id":1348,"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1344\/revisions\/1348"}],"wp:attachment":[{"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yingkevietnam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}