{"id":3563,"date":"2020-12-13T22:56:54","date_gmt":"2020-12-13T15:56:54","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3563"},"modified":"2021-07-19T11:17:54","modified_gmt":"2021-07-19T04:17:54","slug":"bo-tai-chinh-de-xuat-gia-han-thoi-gian-giam-mot-so-loai-phi-le-phi-den-het-ngay-30-6-2021","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/bo-tai-chinh-de-xuat-gia-han-thoi-gian-giam-mot-so-loai-phi-le-phi-den-het-ngay-30-6-2021\/","title":{"rendered":"B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gia h\u1ea1n th\u1eddi gian gi\u1ea3m m\u1ed9t s\u1ed1 lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2021"},"content":{"rendered":"<p class=\"article__sapo\"><strong>Theo B\u1ed9 T\u00e0i ch\u00ednh, n\u1ed9i dung d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 k\u1ebf th\u1eeba m\u1ee9c thu c\u1ee7a 30 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i 21 Th\u00f4ng t\u01b0 gi\u1ea3m ph\u00ed, l\u1ec7 ph\u00ed h\u1ed7 tr\u1ee3 Covid-19 \u0111\u00e3 ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n trong n\u0103m 2020. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gia h\u1ea1n th\u1eddi gian gi\u1ea3m m\u1ed9t s\u1ed1 lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2021<\/strong><\/p>\n<p>\u0110\u1ec3 ti\u1ebfp t\u1ee5c v\u00e0 k\u1ecbp th\u1eddi\u00a0h\u1ed7 tr\u1ee3, gi\u1ea3m kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p theo tinh th\u1ea7n\u00a0Ngh\u1ecb quy\u1ebft s\u1ed1 129\/NQ-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 124\/2020\/QH14 c\u1ee7a Qu\u1ed1c h\u1ed9i quy\u1ebft ngh\u1ecb v\u1ec1 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba \u0111\u1ec1 xu\u1ea5t\u00a0m\u1ee9c\u00a0thu m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3, th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, b\u1ea3o \u0111\u1ea3m an sinh x\u00e3 h\u1ed9i \u1ee9ng ph\u00f3 v\u1edbi d\u1ecbch Covid-19.<\/p>\n<h4>Theo d\u1ef1 th\u1ea3o, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t ti\u1ebfp t\u1ee5c gia h\u1ea1n th\u1eddi gian gi\u1ea3m m\u1ed9t s\u1ed1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed t\u1eeb ng\u00e0y 01\/01\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2021.<\/h4>\n<p>C\u1ee5 th\u1ec3, v\u1edbi\u00a0ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng, \u00e1p d\u1ee5ng m\u1ee9c thu b\u1eb1ng 70% m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 22\/2020\/TT-BTC ng\u00e0y 10\/4\/2020 c\u1ee7a B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u1ec1 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>V\u1edbi l\u1ec7 c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng, m\u1ee9c thu b\u1eb1ng\u00a050% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b M\u1ee5c 1 Bi\u1ec3u m\u1ee9c thu l\u1ec7 ph\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 150\/2016\/TT-BTC ng\u00e0y 14\/10\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng; gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e2n h\u00e0ng.<\/p>\n<p>V\u1edbi\u00a0l\u1ec7 ph\u00ed c\u1ea5p ch\u1ee9ng ch\u1ec9 n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng\u00a0cho t\u1ed5 ch\u1ee9c,\u00a0c\u1ea5p\u00a0ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng\u00a0cho c\u00e1 nh\u00e2n, m\u1ee9c thu b\u1eb1ng\u00a050% m\u1ee9c thu l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 172\/2016\/TT-BTC ng\u00e0y 27\/10\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng.<\/p>\n<p>V\u1edbi ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf c\u01a1 s\u1edf, m\u1ee9c thu b\u1eb1ng\u00a050% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 s\u1ed1 210\/2016\/TT-BTC ng\u00e0y 10\/11\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt, ph\u00ed th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng.<\/p>\n<p>V\u1edbi ph\u00ed th\u1ea9m \u0111\u1ecbnh Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf, Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh n\u1ed9i \u0111\u1ecba; ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p th\u1ebb h\u01b0\u1edbng d\u1eabn vi\u00ean du l\u1ecbch th\u00ec \u00e1p m\u1ee9c thu b\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1\u00a0v\u00e0\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 33\/2018\/TT-BTC ng\u00e0y 30\/3\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p<\/p>\n<p>Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh qu\u1ed1c t\u1ebf, Gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh n\u1ed9i \u0111\u1ecba; ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p th\u1ebb h\u01b0\u1edbng d\u1eabn vi\u00ean du l\u1ecbch; l\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 l\u1eef h\u00e0nh n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p>V\u1edbi ph\u00ed<em>\u00a0<\/em>th\u1ea9m \u0111\u1ecbnh c\u1ea5p ph\u00e9p th\u0103m d\u00f2, khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean n\u01b0\u1edbc; x\u1ea3 n\u01b0\u1edbc th\u1ea3i v\u00e0o ngu\u1ed3n n\u01b0\u1edbc v\u00e0 h\u00e0nh ngh\u1ec1 khoan n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t do c\u01a1 quan trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n, th\u00ec m\u1ee9c thu b\u1eb1ng 80% m\u1ee9c ph\u00ed\u00a0quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0\u00a0s\u1ed1 270\/2016\/TT-BTC\u00a0ng\u00e0y 14\/11\/ 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh\u00a0quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p ph\u00e9p th\u0103m d\u00f2, khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean n\u01b0\u1edbc; x\u1ea3 n\u01b0\u1edbc th\u1ea3i v\u00e0o ngu\u1ed3n n\u01b0\u1edbc v\u00e0 h\u00e0nh ngh\u1ec1 khoan n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t do c\u01a1 quan trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/p>\n<p>\u00c1p m\u1ee9c thu b\u1eb1ng\u00a070% m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 197\/2016\/TT-BTC ng\u00e0y 08\/11\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n v\u1edbi\u00a0ph\u00ed khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u kh\u00ed t\u01b0\u1ee3ng thu\u1ef7 v\u0103n.<\/p>\n<h4>V\u1edbi ph\u00ed \u0111\u0103ng k\u00fd (x\u00e1c nh\u1eadn) s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu b\u1eb1ng 50% m\u1ee9c thu ph\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 232\/2016\/TT-BTC ng\u00e0y 11\/11\/2016<strong>\u00a0<\/strong>c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch.<\/h4>\n<p>\u00c1p m\u1ee9c thu b\u1eb1ng 50% m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 s\u1ed1 272\/2016\/TT-BTC ng\u00e0y 14\/11\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n v\u1edbi\u00a0ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n.<\/p>\n<p>Tuy nhi\u00ean, v\u1eabn thu 100% m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m 20 M\u1ee5c I v\u00e0 \u0111i\u1ec3m 2 M\u1ee5c II\u00a0Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 272\/2016\/TT-BTC \u0111\u1ed1i v\u1edbi\u00a0\u00a0l\u1ec7 ph\u00ed c\u1ea5p m\u1edbi, c\u1ea5p \u0111\u1ed5i, c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u00e0nh ngh\u1ec1 ch\u1ee9ng kho\u00e1n cho c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 ch\u1ee9ng kho\u00e1n t\u1ea1i c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00f4ng ty \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\u00a0v\u00e0 ph\u00ed gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng ch\u1ee9ng kho\u00e1n.<\/p>\n<p>Ri\u00eang \u0111\u1ed1i v\u1edbi ph\u00ed th\u1ea9m \u0111\u1ecbnh kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 h\u1ea1n\u00a0ch\u1ebf kinh doanh; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp S\u1edf Giao d\u1ecbch h\u00e0ng ho\u00e1 s\u1ebd chia th\u00e0nh hai khu v\u1ef1c nh\u01b0 sau:<\/p>\n<p><strong><em>Th\u1ee9 nh\u1ea5t<\/em>,<\/strong> m\u1ee9c thu b\u1eb1ng\u00a050% m\u1ee9c thu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 214\/2016\/TT-BTC ng\u00e0y 10\/11\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed th\u1ea9m \u0111\u1ecbnh n\u1ed9i dung t\u00e0i li\u1ec7u kh\u00f4ng kinh doanh \u0111\u1ec3 c\u1ea5p gi\u1ea5y ph\u00e9p xu\u1ea5t b\u1ea3n, l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m kh\u00f4ng kinh doanh v\u00e0 l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m \u0111\u1ec3 kinh doanh \u0111\u1ed1i v\u1edbi\u00a0khu v\u1ef1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 khu v\u1ef1c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3 tr\u1ef1c thu\u1ed9c t\u1ec9nh.<\/p>\n<p><strong><em>Th\u1ee9 hai,<\/em>\u00a0<\/strong>v\u1edbi c\u00e1c khu v\u1ef1c kh\u00e1c \u00e1p d\u1ee5ng m\u1ee9c thu b\u1eb1ng\u00a050% m\u1ee9c thu t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh v\u1edbi\u00a0khu v\u1ef1c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 khu v\u1ef1c th\u00e0nh ph\u1ed1, th\u1ecb x\u00e3 tr\u1ef1c thu\u1ed9c t\u1ec9nh n\u00eau tr\u00ean.<\/p>\n<p><em><strong>Hi\u1ec7n nay, D\u1ef1 th\u1ea3o\u00a0Th\u00f4ng t\u01b0 \u0111ang \u0111\u01b0\u1ee3c\u00a0B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 l\u1ea5y \u00fd ki\u1ebfn g\u00f3p \u00fd c\u1ee7a nh\u00e2n d\u00e2n v\u00e0 c\u00e1c b\u1ed9, ng\u00e0nh.<\/strong><\/em><\/p>\n<p>Ngu\u1ed3n tham kh\u1ea3o:<strong> T\u1ea1p ch\u00ed t\u00e0i ch\u00ednh<\/strong><\/p>\n<h4>Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/h4>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/bo-tai-chinh-bai-bo-9-thong-tu-ve-linh-vuc-thue-phi-va-le-phi\/\">B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf 9 th\u00f4ng t\u01b0 v\u1ec1 l\u0129nh v\u1ef1c thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a><\/h5>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/khi-nao-to-chuc-kinh-doanh-chung-khoan-bi-dat-vao-tinh-trang-kiem-soat\/\">Khi n\u00e0o t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n b\u1ecb \u0111\u1eb7t v\u00e0o t\u00ecnh tr\u1ea1ng ki\u1ec3m<\/a><\/h5>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/luu-ngay-5-thoi-quen-giup-ban-quan-ly-tien-bac-tot-hon\/\">L\u01b0u ngay 5 th\u00f3i quen gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd ti\u1ec1n b\u1ea1c t\u1ed1t h\u01a1n<\/a><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, n\u1ed9i dung d\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 k\u1ebf th\u1eeba m\u1ee9c thu c\u1ee7a 30 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i 21 Th\u00f4ng t\u01b0 gi\u1ea3m ph\u00ed, l\u1ec7 ph\u00ed h\u1ed7 tr\u1ee3 Covid-19 \u0111\u00e3 ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n trong n\u0103m 2020. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gia h\u1ea1n th\u1eddi gian gi\u1ea3m m\u1ed9t s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3564,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-3563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3563\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3563"}],"version-history":[{"count":2,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3563\/revisions\/"}],"predecessor-version":[{"id":4018,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3563\/revisions\/4018\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3564\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}