{"id":2575,"date":"2022-06-16T02:52:39","date_gmt":"2022-06-16T02:52:39","guid":{"rendered":"https:\/\/mva.vn\/?p=2575"},"modified":"2022-06-24T03:08:21","modified_gmt":"2022-06-24T03:08:21","slug":"nghi-dinh-15-2022-giam-thue-gtgt-xuong-con-8","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/nghi-dinh-15-2022-giam-thue-gtgt-xuong-con-8\/","title":{"rendered":"Ngh\u1ecb \u0110\u1ecbnh 15\/2022 Gi\u1ea3m Thu\u1ebf GTGT xu\u1ed1ng c\u00f2n 8%"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>Ngo\u00e0i nh\u1eefng quy \u0111\u1ecbnh nghi\u00eam kh\u1eafc v\u1ec1 Lu\u1eadt Doanh Nghi\u1ec7p, th\u00ec Nh\u00e0 N\u01b0\u1edbc v\u1eabn c\u00f3 nh\u1eefng ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111em l\u1ea1i l\u1ee3i \u00edch, h\u1ed7 tr\u1ee3 cho t\u1ea5t c\u1ea3 Doanh Nghi\u1ec7p tr\u00ean c\u1ea3 n\u01b0\u1edbc.
\nH\u00e3y c\u0169ng MVA Vi\u1ec7t Nam<\/strong><\/a> ph\u00e2n t\u00edch v\u1ec1 ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% nh\u00e9.<\/p>\n

D\u1ecbch v\u1ee5 li\u00ean quan:<\/strong>
\n\u00bb Chuy\u00ean \u0111\u1ea7u t\u01b0 mua b\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n, t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0, \u0111\u1ea1i l\u00fd kinh doanh.<\/strong><\/a>
\n \u00bb D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n, Ki\u1ec3m To\u00e1n<\/strong><\/a>
\n \u00bb D\u1ecbch V\u1ee5 Lu\u1eadt Doanh Nghi\u1ec7p<\/strong><\/a>
\n\u00bb B\u1ea5t \u0111\u1ed9ng s\u1ea3n MVA Land<\/strong><\/a><\/span><\/em><\/span><\/p>\n

 <\/p>\n

\"Screenshot_3\"
Ngh\u1ecb \u0110\u1ecbnh v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8%. M\u1ed9t \u0111i\u1ec3m c\u1ed9ng t\u1eeb Ngh\u1ecb \u0110\u1ecbnh n\u0103m 2022.<\/span><\/figcaption><\/figure>\n


\nNg\u00e0y 28\/01\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh\u00a015\/2022\/N\u0110-CP,\u00a0trong \u0111\u00f3 quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung m\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd.<\/strong><\/b><\/p>\n

M\u1ee4C L\u1ee4C B\u00c0I VI\u1ebeT<\/b><\/p>\n

    \n
  1. V\u1ec0 VI\u1ec6C GI\u1ea2M THU\u1ebe GTGT<\/strong><\/b><\/li>\n
  2. Danh m\u1ee5c c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3 thu\u1ebf GTGT<\/strong><\/b><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh: Gi\u1ea3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%, tr\u1eeb c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/p>\n

    – Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t<\/p>\n

    –\u00a0 S\u1ea3n ph\u1ea9m h\u00e0ng ho\u00e1 v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0, r\u01b0\u1ee3u, bia, xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7, xe m\u00f4 t\u00f4 hai b\u00e1nh, ba b\u00e1nh c\u00f3 dung t\u00edch xi lanh tr\u00ean 125 cm3, t\u00e0u b\u00e0y, du thuy\u1ec1n, x\u0103ng c\u00e1c lo\u1ea1i, b\u00e0i l\u00e1, v\u00e0ng m\u00e3, h\u00e0ng m\u00e3; kinh doanh v\u0169 tr\u01b0\u1eddng, m\u00e1t – xa, karaokel casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, \u0111\u1eb7t c\u01b0\u1ee3c, golf, x\u1ed5 s\u1ed1…<\/p>\n

    – C\u00f4ng ngh\u1ec7 th\u00f4ng tin: Th\u1ebb th\u00f4ng minh, card \u00e2m thanh, m\u00e1y vi t\u00ednh, m\u00e1y t\u00ednh, m\u00e1y b\u00e1n h\u00e0ng, ATM, m\u00e1y qu\u00e9t, m\u00e1y in c\u00f3 k\u1ebft n\u1ed1i v\u1edbi m\u00e1y x\u1eed l\u00fd d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng, m\u00e0n h\u00ecnh v\u00e0 m\u00e1y chi\u1ebfu, \u00f4 l\u1eefu tr\u1eef, m\u00e1y quay truy\u1ec1n h\u00ecnh, camera truy\u1ec1n h\u00ecnh, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng ph\u1ed5 th\u00f4ng v\u00e0 th\u00f4ng minh, m\u00e1y t\u00ednh b\u1ea3ng…<\/p>\n

    Chi ti\u1ebft c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 2% thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II, III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

    L\u01b0u \u00fd:<\/strong><\/b><\/p>\n

    – N\u1ebfu c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00eau tr\u00ean kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c ch\u1ec9 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT 5% th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n

    – Vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

    [LVN khuy\u1ebfn ngh\u1ecb]\u00a0C\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p tra c\u1ee9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf hay kh\u00f4ng?<\/strong><\/b><\/p>\n

    C\u00e1ch 1: X\u00e1c \u0111\u1ecbnh theo m\u00e3 s\u1ea3n ph\u1ea9m<\/strong><\/b><\/em><\/p>\n

    B1: X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c Danh m\u1ee5c s\u1ea3n ph\u1ea9m m\u00e0 m\u00ecnh \u0111ang kinh doanh<\/em><\/p>\n

    B\u1eb1ng c\u00e1ch:<\/p>\n

    – Tra c\u1ee9u tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ch\u1ec9\u00a0https:\/\/dichvuthongtin.dkkd.gov.vn\/<\/p>\n

    –\u00a0T\u1ef1 li\u1ec7t k\u00ea c\u00e1c s\u1ea3n ph\u1ea9m m\u00e0 th\u1ef1c t\u1ebf c\u01a1 s\u1edf m\u00ecnh \u0111ang kinh doanh (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u0103ng k\u00fd \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn kinh doanh v\u00e0 v\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7).<\/p>\n

    B2: Tra c\u1ee9u m\u00e3 s\u1ea3n ph\u1ea9m c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang kinh doanh<\/em><\/p>\n

    B3: \u0110\u1ed1i chi\u1ebfu m\u00e3 s\u1ea3n ph\u1ea9m v\u1edbi c\u00e1c m\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng.<\/em><\/p>\n

    * Kh\u00f4ng ph\u1ea3i d\u00f9ng m\u00e3 ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh m\u00e0 m\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi S\u1edf K\u1ebf ho\u1ea1ch – \u0110\u1ea7u t\u01b0 \u0111\u1ec3 tra c\u1ee9u.<\/p>\n

    C\u00e1ch 2: X\u00e1c \u0111\u1ecbnh theo m\u00e3 s\u1ed1 HS (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u)<\/strong><\/b><\/em><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c m\u00e3 s\u1ed1 HS c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u (tr\u00ean t\u1edd khai h\u1ea3i quan), c\u01a1 s\u1edf kinh doanh \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u00e3 s\u1ed1 HS t\u1ea1i c\u1ed9t 10 tr\u00ean c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT hay kh\u00f4ng.<\/p>\n

    Ph\u00e2n t\u00edch Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT (\u1ea2nh minh h\u1ecda)<\/p>\n

      \n
    1. M\u1ee9c gi\u1ea3m thu\u1ebf GTGT<\/strong><\/b><\/li>\n<\/ol>\n

      Theo kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP, t\u01b0\u01a1ng v\u1edbi hai h\u00ecnh th\u1ee9c t\u00ednh thu\u1ebf GTGT th\u00ec c\u00f3 hai m\u1ee9c gi\u1ea3m thu\u1ebf nh\u01b0 sau:<\/p>\n

      (1) C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8%<\/p>\n

      (2) C\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n

        \n
      1. C\u00e1ch th\u1ee9c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/strong><\/b><\/li>\n<\/ol>\n

        Theo kho\u1ea3n 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, tu\u1ef3 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT kh\u00e1c nhau m\u00e0 c\u01a1 s\u1edf kinh doanh s\u1ebd th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3m thu\u1ebf GTGT kh\u00e1c nhau, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n\n
        Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/b><\/td>\nPh\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/strong><\/b><\/td>\n<\/tr>\n
        Khi l\u1eadp ho\u00e1 \u0111\u01a1n GTGT, ghi 8% t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/p>\n

        C\u0103n c\u1ee9 ho\u00e1 \u0111\u01a1n GTGT:<\/p>\n

        – C\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n

        – C\u01a1 s\u1edf kinh doanh mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean ho\u00e1 \u0111\u01a1n<\/td>\n

        		Ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi gi\u1ea3m \u1edf c\u1ed9t “th\u00e0nh ti\u1ec1n”- Ghi s\u1ed1 \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u1ea1i d\u00f2ng “C\u1ed9ng ti\u1ec1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5”<\/p>\n

        – Ghi ch\u00fa: “\u0110\u00e3 gi\u1ea3m … (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/p>\n

         <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        L\u01b0u \u00fd:<\/strong><\/b><\/p>\n

        – H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ho\u00e1 \u0111\u01a1n ri\u00eang. N\u1ebfu kh\u00f4ng l\u1eadp ri\u00eang th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n

        – Doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n, k\u00ea khai theo m\u1ee9c thu\u1ebf su\u1ea5t ho\u1eb7c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m: Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n\/c\u00f3 v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ghi r\u00f5 sai s\u00f3t; ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0 giao cho ng\u01b0\u1eddi mua.<\/p>\n

        – Doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT \u0111\u00e3 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u00e9 c\u00f3 in s\u1eb5n m\u1ec7nh gi\u00e1 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft v\u00e0 mu\u1ed1n ti\u1ebfp t\u1ee5c d\u00f9ng: \u0110\u00f3ng d\u1ea5u theo gi\u00e1 \u0111\u00e3 gi\u1ea3m 2% thu\u1ebf su\u1ea5t GTGT\/gi\u00e1 \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c gi\u00e1 in s\u1eb5n \u0111\u1ec3 d\u00f9ng ti\u1ebfp.<\/p>\n

        – Doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f9ng v\u1edbi T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n

        Theo \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14:<\/p>\n