{"id":6460,"date":"2024-02-25T09:05:39","date_gmt":"2024-02-25T02:05:39","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6460"},"modified":"2024-10-05T11:15:47","modified_gmt":"2024-10-05T04:15:47","slug":"thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u chu\u1ea9n th\u00f4ng t\u01b0 200"},"content":{"rendered":"\r\n

Thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/a>\u00a0l\u00e0 g\u00ec, g\u1ed3m nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o, c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng? Khi n\u00e0o ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u? \u0110\u00e2y l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m.<\/p>\r\n\r\n\r\n\r\n

Qua b\u00e0i vi\u1ebft ARITO<\/a><\/strong> tr\u00ecnh b\u00e0y quy \u0111\u1ecbnh trong x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, c\u00e1c l\u01b0u \u00fd v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed, v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u.ARITO hy v\u1ecdng c\u00e1c b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u ki\u1ebfn th\u1ee9c, th\u00f4ng tin h\u1eefu \u00edch t\u1eeb b\u00e0i vi\u1ebft.<\/p>\r\n\r\n\r\n\r\n

1. M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m \u201cThu\u1ebf nh\u00e0 th\u1ea7u\u201d, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, B\u00ean Vi\u1ec7t Nam<\/strong><\/h2>\r\n\r\n\r\n\r\n

1.1. Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/em><\/strong><\/h3>\r\n\r\n\r\n\r\n

Thu\u1ebf nh\u00e0 th\u1ea7u\u00a0<\/strong>kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ri\u00eang bi\u1ec7t m\u00e0 l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf m\u00e0\u00a0Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/strong>\u00a0c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p khi s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb\u00a0cung \u1ee9ng d\u1ecbch v\u1ee5 hay d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a<\/strong>\u00a0t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/p>\r\n\r\n\r\n\r\n

1.2. H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5<\/em><\/strong><\/h3>\r\n\r\n\r\n\r\n

\u201cH\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u\u201d<\/strong>\u00a0l\u00e0 h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 B\u00ean Vi\u1ec7t Nam.<\/p>\r\n\r\n\r\n\r\n

\u201cH\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5\u201d<\/strong>\u00a0l\u00e0 h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Nh\u00e0 th\u1ea7u ph\u1ee5 g\u1ed3m Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam.<\/p>\r\n\r\n\r\n\r\n

1.3. B\u00ean Vi\u1ec7t Nam<\/em><\/strong><\/h3>\r\n\r\n\r\n\r\n

\u201cB\u00ean Vi\u1ec7t Nam\u201d<\/strong>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh: mua d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a ho\u1eb7c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5; mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms); th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n\r\n\r\n\r\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u\u00a0<\/strong><\/h2>\r\n\r\n\r\n\r\n

2.1 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/em><\/strong><\/h3>\r\n\r\n\r\n\r\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/strong>: l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam:<\/p>\r\n\r\n\r\n\r\n

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\"thu\u1ebf\r\n
H\u00ecnh : \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/figcaption>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n
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  1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i\u00a0kinh doanh t\u1ea1i Vi\u1ec7t Nam<\/strong>\u00a0ho\u1eb7c\u00a0c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/strong>\u00a0tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng,<\/strong>\u00a0th\u1ecfa thu\u1eadn, ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u;\u00a0<\/li>\r\n
  2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam\u00a0theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam<\/strong>\u00a0tr\u00ean c\u01a1 s\u1edf H\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c cung c\u1ea5p h\u00e0ng h\u00f3a theo\u00a0\u0111i\u1ec1u ki\u1ec7n<\/strong>\u00a0giao h\u00e0ng c\u1ee7a c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf \u2013 Incoterms<\/strong>\u00a0m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0o \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam;<\/li>\r\n
  3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam v\u00e0\u00a0v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed ph\u00e2n ph\u1ed1i, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n<\/strong>; bao g\u1ed3m c\u1ea3 u\u1ef7 quy\u1ec1n ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n d\u1ecbch v\u1ee5;<\/li>\r\n
  4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c\u00a0\u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/strong>;<\/li>\r\n
  5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam,\u00a0mua h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, b\u00e1n h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam<\/strong>\u00a0theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i.<\/li>\r\n<\/ol>\r\n
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    >>> Xem th\u00eam: 12\u00a0ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho c\u00f4ng ty x\u00e2y d\u1ef1ng<\/a> t\u1ed1t nh\u1ea5t<\/strong><\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n

    2.2 \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/em><\/strong><\/h3>\r\n\r\n\r\n\r\n
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    1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/strong>;<\/li>\r\n
    2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam\u00a0kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5<\/strong>\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:\u00a0giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i, giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam<\/strong>;<\/li>\r\n
    3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng\u00a0ngo\u00e0i Vi\u1ec7t Nam<\/strong>;<\/li>\r\n
    4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c\u00a0d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c<\/strong>\u00a0th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m<\/strong>: S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb; Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet); X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i; M\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i; \u0110\u00e0o t\u1ea1o (tr\u1eeb \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn); Chia c\u01b0\u1edbc d\u1ecbch v\u1ee5, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n d\u1eabn, b\u0103ng t\u1ea7n v\u1ec7 tinh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf theo Lu\u1eadt vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf ho\u1eb7c Lu\u1eadt B\u01b0u ch\u00ednh;<\/li>\r\n
    5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i\u00a0s\u1eed d\u1ee5ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a<\/strong>\u00a0\u0111\u1ec3 ph\u1ee5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng\u00a0v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef<\/strong>\u00a0h\u00e0ng ho\u1eb7c \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c\u00a0gia c\u00f4ng<\/strong>.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

      3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/h2>\r\n

      Theo \u0110i\u1ec1u 2\u00a0Th\u00f4ng t\u01b0 103\/2014\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 sau:<\/p>\r\n

      – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0,\u00a0Lu\u1eadt D\u1ea7u kh\u00ed,\u00a0Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\r\n

      – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/p>\r\n

      + Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng v\u00e0 giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i;<\/p>\r\n

      Ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 \u0111\u1ebfn Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/p>\r\n

      + Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a cho \u0111\u1ebfn \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam;<\/p>\r\n

      Ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/p>\r\n

      – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam.<\/p>\r\n

      – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/p>\r\n

      + S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n), m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng c\u00e1p bi\u1ec3n, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn), c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u1ebf k\u00e8m theo;<\/p>\r\n

      + Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet);<\/p>\r\n

      + X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i;<\/p>\r\n

      + M\u00f4i gi\u1edbi: b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/p>\r\n

      + \u0110\u00e0o t\u1ea1o (tr\u1eeb \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn);<\/p>\r\n

      + Chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam, d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n d\u1eabn v\u00e0 b\u0103ng t\u1ea7n v\u1ec7 tinh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Vi\u1ec5n th\u00f4ng;<\/p>\r\n

      Chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt B\u01b0u ch\u00ednh, c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 B\u01b0u ch\u00ednh m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam tham gia k\u00fd k\u1ebft m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/p>\r\n

      – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef h\u00e0ng ho\u1eb7c \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c gia c\u00f4ng.<\/p>\r\n

      4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/h2>\r\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 103\/2014\/TT-BTC\u00a0nh\u01b0 sau:<\/p>\r\n

      * Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n

      Vi\u1ec7c kinh doanh \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/p>\r\n

      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p,\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\r\n

      Trong tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a X\u00e3 h\u1ed9i Ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3.<\/p>\r\n

      *<\/strong>\u00a0T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh:<\/p>\r\n

      – Mua d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a ho\u1eb7c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5;<\/p>\r\n

      – Mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms);<\/p>\r\n

      – Th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m:<\/p>\r\n

      + C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo\u00a0Lu\u1eadt Doanh nghi\u1ec7p,\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0\u00a0v\u00e0\u00a0Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/p>\r\n

      + C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c;<\/p>\r\n

      + Nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed ho\u1ea1t \u0111\u1ed9ng theo\u00a0Lu\u1eadt D\u1ea7u kh\u00ed;<\/p>\r\n

      + Chi nh\u00e1nh c\u1ee7a C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/p>\r\n

      + T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/p>\r\n

      + V\u0103n ph\u00f2ng b\u00e1n v\u00e9, \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam c\u1ee7a H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n v\u1eadn chuy\u1ec3n \u0111i, \u0111\u1ebfn Vi\u1ec7t Nam, tr\u1ef1c ti\u1ebfp v\u1eadn chuy\u1ec3n ho\u1eb7c li\u00ean danh;<\/p>\r\n

      + T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i bi\u1ec3n c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam c\u1ee7a H\u00e3ng giao nh\u1eadn kho v\u1eadn, h\u00e3ng chuy\u1ec3n ph\u00e1t n\u01b0\u1edbc ngo\u00e0i;<\/p>\r\n

      + C\u00f4ng ty ch\u1ee9ng kho\u00e1n, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n;<\/p>\r\n

      + C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c \u1edf Vi\u1ec7t Nam;<\/p>\r\n

      + C\u00e1c c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n

      5. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u<\/strong><\/h2>\r\n\r\n\r\n\r\n

      Theo \u0110i\u1ec1u 5 Ch\u01b0\u01a1ng 1 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC ng\u00e0y 06\/08\/2014<\/em>, c\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u\u00a0 g\u1ed3m:<\/p>\r\n\r\n\r\n\r\n

      \r\n\r\n\r\n\r\n\r\n\r\n\r\n
      STT<\/strong><\/td>\r\nC\u00e1c lo\u1ea1i thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/td>\r\n<\/tr>\r\n
      1<\/td>\r\nThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/td>\r\n<\/tr>\r\n
      2<\/td>\r\nThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/td>\r\n<\/tr>\r\n
      3<\/td>\r\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

      Trong \u0111\u00f3:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

      Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0\u00a0t\u1ed5 ch\u1ee9c<\/strong>\u00a0kinh doanh ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam:\u00a0th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN;<\/strong><\/p>\r\n\r\n\r\n\r\n

      Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0\u00a0c\u00e1 nh\u00e2n<\/strong>\u00a0n\u01b0\u1edbc ngo\u00e0i kinh doanh ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam:\u00a0th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/strong><\/p>\r\n\r\n\r\n\r\n

      6. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u\u00a0<\/strong><\/h2>\r\n\r\n\r\n\r\n

      6.1 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh<\/em><\/strong><\/h3>\r\n\r\n\r\n\r\n
      \r\n
      \"thu\u1ebf\r\n
      H\u00ecnh : C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c<\/em><\/figcaption>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n

      a. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong><\/p>\r\n\r\n\r\n\r\n