{"id":5916,"date":"2022-02-18T13:39:10","date_gmt":"2022-02-18T06:39:10","guid":{"rendered":"https:\/\/douongvietnam.net\/?p=5916"},"modified":"2022-02-18T13:39:10","modified_gmt":"2022-02-18T06:39:10","slug":"vba-dong-gop-y-kien-ve-du-thao-sua-doi-mot-so-luat-thue","status":"publish","type":"post","link":"https:\/\/douongvietnam.net\/?p=5916","title":{"rendered":"VBA \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn v\u1ec1 d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 lu\u1eadt thu\u1ebf"},"content":{"rendered":"

Th\u1ef1c hi\u1ec7n \u201c\u0110\u1ec1 c\u01b0\u01a1ng B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Ti\u00eau Th\u1ee5 \u0110\u1eb7c Bi\u1ec7t, Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7\u201d c\u1ee7a V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 25\/1v\u1eeba qua, Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u \u2013 N\u01b0\u1edbc gi\u1ea3i kh\u00e1t Vi\u1ec7t Nam (VBA) \u0111\u00e3 g\u1eedi C\u00f4ng v\u0103n t\u1edbi V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn v\u1ec1 c\u00e1c lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) v\u00e0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/em><\/strong><\/p>\n

Trong 2 n\u0103m g\u1ea7n \u0111\u00e2y, c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i \u0111\u00e3 v\u00e0 \u0111ang g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n do t\u00e1c \u0111\u1ed9ng r\u1ea5t m\u1ea1nh v\u00e0 ph\u1ea3i ch\u1ecbu \u1ea3nh h\u01b0\u1edfng \u201ck\u00e9p\u201d t\u1eeb \u0111\u1ea1i d\u1ecbch Covid-19 v\u00e0 t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c ban h\u00e0nh ngay tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0 Lu\u1eadt s\u1ed1 44\/2019\/QH14 Ph\u00f2ng, ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u, bia v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 100\/2019\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c giao th\u00f4ng \u0111\u01b0\u1eddng b\u1ed9 v\u00e0 \u0111\u01b0\u1eddng s\u1eaft.<\/p>\n

Trong giai \u0111o\u1ea1n d\u1ecbch b\u1ec7nh, \u0111\u1ec3 b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe ng\u01b0\u1eddi d\u00e2n, Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u00e1p d\u1ee5ng nhi\u1ec1u bi\u1ec7n ph\u00e1p gi\u00e3n c\u00e1ch x\u00e3 h\u1ed9i m\u1ea1nh nh\u01b0 h\u1ea1n ch\u1ebf nh\u1eadp c\u1ea3nh, t\u1ee5 t\u1eadp \u0111\u00f4ng ng\u01b0\u1eddi, \u0111\u00f3ng c\u1eeda nh\u00e0 h\u00e0ng, qu\u00e1n bar, karaoke, c\u01a1 s\u1edf gi\u1ea3i tr\u00ed, th\u1ef1c hi\u1ec7n m\u00f4 h\u00ecnh \u201cba t\u1ea1i ch\u1ed7\u201d ho\u1eb7c \u201c1 cung \u0111\u01b0\u1eddng 2 \u0111i\u1ec3m \u0111\u1ebfn\u201d\u2026 \u0111\u00e3 t\u1ea1o th\u00eam m\u1ed9t g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn cho c\u00e1c doanh nghi\u1ec7p, s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 \u0111\u00e3 v\u00e0 \u0111ang c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m r\u1ea5t s\u00e2u do t\u00e1c \u0111\u1ed9ng b\u1edfi c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi, kinh t\u1ebf \u0111ang tr\u1ea3i qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n nh\u1ea5t. Th\u00f3i quen ti\u00eau d\u00f9ng \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3. Th\u00eam v\u00e0o \u0111\u00f3, gi\u00e1 c\u1ea3 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o t\u0103ng cao, thi\u1ebfu h\u1ee5t lao \u0111\u1ed9ng, \u0111\u1ee9t g\u00e3y chu\u1ed7i cung \u1ee9ng v.v khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p h\u1ed9i vi\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i r\u01a1i v\u00e0o ho\u00e0n c\u1ea3nh v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n. Ngay c\u1ea3 khi c\u00e1c bi\u1ec7n ph\u00e1p gi\u00e3n c\u00e1ch x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c n\u1edbi l\u1ecfng, vi\u1ec7c kh\u00f4i ph\u1ee5c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n c\u0169ng b\u1ecb gi\u00e1n \u0111o\u1ea1n b\u1edfi c\u00e1c h\u1ea1n ch\u1ebf l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thi\u1ebfu nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

Theo s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, trong n\u0103m 2020, doanh thu to\u00e0n ng\u00e0nh \u0110\u1ed3 u\u1ed1ng \u0111\u00e3 gi\u1ea3m 16% so v\u1edbi n\u0103m 2019, t\u1eeb \u0111\u00f3 d\u1eabn t\u1edbi l\u1ee3i nhu\u1eadn thu\u1ea7n to\u00e0n ng\u00e0nh gi\u1ea3m t\u1edbi 67% so v\u1edbi n\u0103m 2019. M\u1ee9c \u0111\u1ed9 suy gi\u1ea3m l\u1ee3i nhu\u1eadn nghi\u00eam tr\u1ecdng nh\u1ea5t \u1edf khu v\u1ef1c doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc v\u1edbi \u0111\u1ea1i \u0111a s\u1ed1 l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, v\u1edbi m\u1ee9c gi\u1ea3m 74%. Nhi\u1ec1u doanh nghi\u1ec7p \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 ph\u00e1 s\u1ea3n. Ngay c\u1ea3 \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 ti\u1ec1m l\u1ef1c v\u00e0 qui m\u00f4 l\u1edbn h\u01a1n c\u0169ng s\u1ebd ph\u1ea3i m\u1ea5t nhi\u1ec1u n\u0103m \u0111\u1ec3 c\u00f3 th\u1ec3 quay tr\u1edf l\u1ea1i m\u1ee9c ph\u00e1t tri\u1ec3n nh\u01b0 tr\u01b0\u1edbc \u0111\u1ea1i d\u1ecbch.<\/p>\n

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N\u01b0\u1edbc u\u1ed1ng t\u0103ng l\u1ef1c, s\u1ea3n ph\u1ea9m m\u1edbi c\u1ee7a C\u00f4ng ty CP T\u1eadp \u0111o\u00e0n Bia S\u00e0i G\u00f2n B\u00ecnh T\u00e2y<\/figcaption><\/figure>\n

M\u1eb7c d\u00f9 b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1, c\u0169ng gi\u1ed1ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec1u b\u00ecnh \u0111\u1eb3ng tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc nh\u01b0ng c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n lu\u00f4n b\u1ecb lo\u1ea1i tr\u1eeb v\u00e0 h\u1ea7u nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, mi\u1ec5n gi\u1ea3m v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed trong 2 n\u0103m v\u1eeba qua. \u0110\u01a1n c\u1eed nh\u01b0 Ng\u00e0nh h\u00e0ng \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n kh\u00f4ng \u0111\u01b0\u1ee3c bao g\u1ed3m trong Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf-x\u00e3 h\u1ed9i (\u201cNgh\u1ecb Quy\u1ebft\u201d), ng\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 10% xu\u1ed1ng 8% nh\u01b0 ph\u1ea7n l\u1edbn c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng kh\u00e1c.<\/p>\n

Ng\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed3 u\u1ed1ng l\u00e0 ng\u00e0nh kinh t\u1ebf – k\u1ef9 thu\u1eadt \u0111\u00e3 v\u00e0 \u0111ang \u0111\u00f3ng g\u00f3p quan tr\u1ecdng v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i Vi\u1ec7t Nam. C\u00e1c doanh nghi\u1ec7p thu\u1ed9c ng\u00e0nh h\u00e0ng lu\u00f4n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u00f3ng g\u00f3p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc kho\u1ea3ng 60 ng\u00e0n t\u1ec9 \u0111\u1ed3ng\/n\u0103m trong \u0111\u00f3 \u0111\u1ecba ph\u01b0\u01a1ng m\u1ed7i n\u0103m h\u00e0ng ch\u1ee5c ng\u00e0n t\u1ef7 \u0111\u1ed3ng, t\u1ea1o c\u00f4ng \u0103n vi\u1ec7c l\u00e0m h\u00e0ng tri\u1ec7u lao \u0111\u1ed9ng, lu\u00f4n ti\u00ean phong v\u00e0 l\u00e0m t\u1ed1t nh\u1ea5t c\u00f4ng t\u00e1c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u0169ng nh\u01b0 c\u00f3 nhi\u1ec1u \u0111\u00f3ng g\u00f3p to l\u1edbn \u0111\u1ec3 ch\u0103m lo cho c\u00e1c ch\u00ednh s\u00e1ch an sinh, tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i, n\u00e2ng cao tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng khi s\u1eed d\u1ee5ng \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n.<\/p>\n

Thay m\u1eb7t cho c\u00e1c doanh nghi\u1ec7p H\u1ed9i vi\u00ean thu\u1ed9c Hi\u1ec7p h\u1ed9i, VBA \u0111\u00e3 \u0111\u00f3ng g\u00f3p m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u1ec1 \u0110\u1ec1 c\u01b0\u01a1ng B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Ti\u00eau Th\u1ee5 \u0110\u1eb7c Bi\u1ec7t, Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p:<\/p>\n

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  1. Ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p ph\u1ee5c h\u1ed3i:<\/strong><\/li>\n<\/ol>\n

    Quan t\u00e2m, xem x\u00e9t ban h\u00e0nh nh\u1eefng ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng \u0111\u1ed3 u\u1ed1ng ch\u1ecbu thu\u1ebf TT\u0110B c\u00f3 th\u1ec3 ph\u1ee5c h\u1ed3i sau m\u1ed9t th\u1eddi gian d\u00e0i \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 b\u1edfi \u0111\u1ea1i d\u1ecbch Covid-19.<\/p>\n

    VBA \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7 xem x\u00e9t h\u1ed7 tr\u1ee3 gi\u1ea3m ho\u1eb7c gi\u00e3n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong n\u0103m 2022 v\u00e0 gi\u1eef b\u00ecnh \u1ed5n c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 thu\u1ebf TT\u0110B trong c\u00e1c n\u0103m ti\u1ebfp theo \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ee5c h\u1ed3i sau \u0111\u1ea1i d\u1ecbch, \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

      \n
    1. T\u00ednh c\u1ea5p thi\u1ebft s\u1eeda c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf (bao g\u1ed3m thu\u1ebf TT\u0110B):<\/strong><\/li>\n<\/ol>\n

      VBA c\u0169ng \u0111\u00e1nh gi\u00e1 cao nh\u1eefng ch\u00ednh s\u00e1ch gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n, h\u1ed3i ph\u1ee5c. Ch\u00ednh v\u00ec v\u1eady, Hi\u1ec7p h\u1ed9i k\u00ednh \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, c\u00e2n nh\u1eafc trong th\u1eddi gian th\u1ef1c hi\u1ec7n Ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4i ph\u1ee5c kinh t\u1ebf ch\u01b0a \u0111\u1ec1 xu\u1ea5t c\u00e1c ch\u00ednh s\u00e1ch l\u00e0m t\u0103ng th\u00eam g\u00e1nh n\u1eb7ng (ch\u1eb3ng h\u1ea1n t\u0103ng thu\u1ebf TT\u0110B) \u00edt nh\u1ea5t trong 3 n\u0103m t\u1edbi \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n c\u1ea7n ph\u1ea3i ph\u1ee5c h\u1ed3i c\u00f3 \u0111i\u1ec1u ki\u1ec7n s\u1edbm \u1ed5n \u0111\u1ecbnh v\u00e0 quay l\u1ea1i \u0111\u00f3ng g\u00f3p nhi\u1ec1u h\u01a1n cho \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n

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      1. \u0110\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng thu\u1ebf TT\u0110B hi\u1ec7n t\u1ea1i:<\/strong><\/li>\n<\/ol>\n

        Vi\u1ec7t Nam c\u00f3 kh\u00ed h\u1eadu nhi\u1ec7t \u0111\u1edbi, n\u00f3ng quanh n\u0103m \u1edf mi\u1ec1n Nam, mi\u1ec1n Trung v\u00e0 mi\u1ec1n B\u1eafc th\u00ec tr\u00ean n\u1eeda n\u0103m, tuy kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea5t n\u01b0\u1edbc c\u00f3 xu\u1ea5t x\u1ee9 v\u1ec1 bia nh\u01b0ng bia l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u1ed9 c\u1ed3n th\u1ea5p, ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u gi\u1ea3i kh\u00e1t v\u00e0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u00f3n nh\u1eadn, \u0111\u00f3ng g\u00f3p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m v\u1ec1 thu\u1ebf TT\u0110B kho\u1ea3ng 40 ng\u00e0n t\u1ef7 \u0111\u1ed3ng\/n\u0103m. N\u00ean ng\u00e0nh bia \u0111\u00e3 t\u1ed3n t\u1ea1i song h\u00e0nh v\u1edbi \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n trong nh\u1eefng n\u0103m qua.<\/p>\n

        Ng\u00e0nh s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u th\u1ee7 c\u00f4ng hi\u1ec7n nay kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u1ea5t l\u01b0\u1ee3ng, ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9, trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y nh\u00e0 n\u01b0\u1edbc ta \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd r\u01b0\u1ee3u nh\u01b0ng v\u1eabn kh\u00f4ng qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c r\u01b0\u1ee3u d\u00e2n t\u1ef1 n\u1ea5u. Theo th\u1ed1ng k\u00ea c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng s\u1ea3n l\u01b0\u1ee3ng r\u01b0\u1ee3u th\u1ee7 c\u00f4ng chi\u1ebfm tr\u00ean 70%, \u01b0\u1edbc t\u00ednh 308 tri\u1ec7u l\u00edt c\u1ed3n nguy\u00ean ch\u1ea5t, v\u1edbi gi\u00e1 tr\u1ecb ti\u00eau th\u1ee5 l\u00e0 1.156 tri\u1ec7u USD. T\u1ed5n th\u1ea5t v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi khu v\u1ef1c n\u00e0y kho\u1ea3ng 750 tri\u1ec7u USD (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 17 ng\u00e0n t\u1ef7 \u0111\u1ed3ng), trong khi \u0111\u00f3 to\u00e0n ng\u00e0nh r\u01b0\u1ee3u c\u00f4ng nghi\u1ec7p \u0111\u00f3ng g\u00f3p cho ng\u00e2n s\u00e1ch ch\u1ec9 kho\u1ea3ng h\u01a1n 1.000 ng\u00e0n t\u1ef7 \u0111\u1ed3ng\/n\u0103m. B\u1ea5t ch\u1ea5p n\u1ed7 l\u1ef1c c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng r\u01b0\u1ee3u th\u1ee7 c\u00f4ng v\u1eabn l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

        Lu\u1eadt thu\u1ebf TT\u0110B hi\u1ec7n t\u1ea1i:<\/strong><\/p>\n

        Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n ti\u1ebfp \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1eb7c bi\u1ec7t, th\u00f4ng th\u01b0\u1eddng v\u1edbi m\u1ee5c ti\u00eau nh\u1eb1m h\u1ea1n ch\u1ebf vi\u1ec7c s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a \u0111\u00f3. Hi\u1ec7n t\u1ea1i, thu\u1ebf su\u1ea5t ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi bia l\u00e0 65% theo gi\u00e1 b\u00e1n, \u0111\u1ed1i v\u1edbi r\u01b0\u1ee3u d\u01b0\u1edbi 20 \u0111\u1ed9 c\u1ed3n l\u00e0 35% theo gi\u00e1 b\u00e1n, \u0111\u1ed1i v\u1edbi r\u01b0\u1ee3u tr\u00ean 20 \u0111\u1ed9 c\u1ed3n l\u00e0 65% theo gi\u00e1 b\u00e1n. C\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n c\u1ee7a Vi\u1ec7t Nam l\u00e0 thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i (thu\u1ebf theo t\u1ef7 l\u1ec7) d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb (gi\u00e1 b\u00e1n) c\u1ee7a s\u1ea3n ph\u1ea9m. Ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i n\u00e0y c\u00f3 \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m sau:<\/p>\n

          \n
        • \u01afu \u0111i\u1ec3m<\/strong>: ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n gi\u1ea3n, ph\u00f9 h\u1ee3p v\u1edbi qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong th\u1eddi k\u1ef3 tr\u01b0\u1edbc v\u00e0 khi th\u1ecb hi\u1ebfu c\u00f2n t\u1eadp trung v\u00e0o gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m.<\/li>\n
        • Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong><\/li>\n<\/ul>\n

          (i)\u00a0\u00a0\u00a0 L\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 \u00e1p d\u1ee5ng t\u1eeb l\u00e2u, trong giai \u0111o\u1ea1n n\u00e0y Vi\u1ec7t Nam \u0111ang t\u1eadp trung duy tr\u00ec \u1ed5n \u0111\u1ecbnh kinh t\u1ebf, x\u00e3 h\u1ed9i c\u00f9ng v\u1edbi s\u1ef1 t\u00e1c \u0111\u1ed9ng t\u1eeb kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh – kinh t\u1ebf c\u1ee7a khu v\u1ef1c;<\/p>\n

          (ii)\u00a0\u00a0\u00a0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0\u1ee3c d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c ngu\u1ed3n thu do gi\u00e1 b\u00e1n l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u1ef1 \u0111\u1ecbnh gi\u00e1;<\/p>\n

          (iii)\u00a0\u00a0\u00a0 \u0110i\u1ec1u ch\u1ec9nh kh\u00e1 nhi\u1ec1u l\u1ea7n ch\u1ee7 y\u1ebfu s\u1eeda \u0111\u1ed5i b\u1eb1ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ph\u1ea7n tr\u0103m thu\u1ebf su\u1ea5t tr\u00ean gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m v\u00e0 t\u0103ng l\u00ean theo l\u1ed9 tr\u00ecnh, ch\u01b0a gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u00ednh g\u00e2y n\u00ean t\u00e1c h\u1ea1i c\u1ee7a vi\u1ec7c l\u1ea1m d\u1ee5ng \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n \u1edf Vi\u1ec7t Nam.<\/p>\n

          \u0110i\u1ec3n h\u00ecnh trong 10 n\u0103m g\u1ea7n \u0111\u00e2y t\u1eeb 2010 t\u1edbi n\u0103m 2020 thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi r\u01b0\u1ee3u, bia \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh s\u1eeda \u0111\u1ed5i 3 l\u1ea7n nh\u01b0 v\u1eady t\u00ednh ra trung b\u00ecnh c\u1ee9 3 n\u0103m \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TT\u0110B 1 l\u1ea7n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng t\u0103ng thu\u1ebf TT\u0110B t\u1eeb 45% l\u00ean 50% v\u00e0 65% nh\u01b0 hi\u1ec7n nay. Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y khi\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u1ea3i b\u1ecf th\u1eddi gian, c\u00f4ng s\u1ee9c, t\u1ed1n k\u00e9m kinh ph\u00ed, c\u00f2n doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch cho s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0, kinh doanh. Tr\u00ean th\u1ebf gi\u1edbi c\u00e1c n\u01b0\u1edbc kh\u00e1c nh\u01b0 Nh\u1eadt B\u1ea3n c\u01a1 ch\u1ebf thu\u1ebf c\u1ee7a h\u1ecd th\u01b0\u1eddng \u1ed5n \u0111\u1ecbnh trong 10 n\u0103m.<\/p>\n

          Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf:<\/strong> c\u00e1c n\u01b0\u1edbc \u0111ang \u0111\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n h\u00f3a ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf h\u01b0\u1edbng t\u1edbi s\u1ef1 hi\u1ec7u qu\u1ea3. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 ph\u00e2n nh\u00f3m s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng l\u1ea1i \u0111\u1ec3 h\u1ea1n ch\u1ebf b\u1edbt nh\u1eefng b\u1ea5t c\u1eadp, ch\u1ed3ng ch\u00e9o v\u00e0 k\u1ebd h\u1edf cho vi\u1ec7c tr\u1ed1n thu\u1ebf.<\/p>\n

          Hi\u1ec7n nay, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc d\u1ef1a tr\u00ean 3 ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn ch\u00ednh, bao g\u1ed3m: t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i theo s\u1ed1 l\u00edt c\u1ed3n nguy\u00ean ch\u1ea5t (specific taxation), t\u00ednh thu\u1ebf tuy\u1ec7t \u0111\u1ed1i theo s\u1ed1 l\u00edt ch\u1ea5t l\u1ecfng (unitary taxation), t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i theo gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m (ad valorem taxation). M\u1ed7i n\u01b0\u1edbc c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ho\u1eb7c k\u1ebft h\u1ee3p nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p (hybrid taxation). M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang.<\/p>\n

          T\u1eeb nh\u1eefng ph\u00e2n t\u00edch tr\u00ean \u0111\u00e2y, thay m\u1eb7t cho c\u00e1c doanh nghi\u1ec7p h\u1ed9i vi\u00ean thu\u1ed9c Hi\u1ec7p h\u1ed9i, VBA xin \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3p m\u1ed9t s\u1ed1 \u0111\u1ec1 xu\u1ea5t nh\u01b0 sau:<\/p>\n

            \n
          1. Tr\u01b0\u1edbc khi x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch, \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t s\u00e2u r\u1ed9ng t\u1edbi n\u1ec1n kinh t\u1ebf v\u00e0 x\u00e3 h\u1ed9i c\u0169ng nh\u01b0 l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh t\u1edbi doanh nghi\u1ec7p v\u00ec v\u1eady c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng \u0111\u00e1nh gi\u00e1 trong vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c m\u1ee5c ti\u00eau, t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch hi\u1ec7n h\u00e0nh, c\u01a1 s\u1edf, t\u00e1c \u0111\u1ed9ng c\u1ee7a nh\u1eefng \u0111\u1ec1 xu\u1ea5t, tham v\u1ea5n r\u1ed9ng r\u00e3i c\u1ed9ng \u0111\u1ed3ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp c\u1ee7a ch\u00ednh s\u00e1ch.<\/li>\n
          2. \u0110\u1ec1 xu\u1ea5t xem x\u00e9t h\u01b0\u1edbng t\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ti\u1ebfn ti\u1ebfn, khoa h\u1ecdc, gi\u00fap kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c c\u00e1c h\u1ea1n ch\u1ebf c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p hi\u1ec7n nay, \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c m\u1ee5c ti\u00eau: (i) \u1ed5n \u0111\u1ecbnh s\u1ea3n xu\u1ea5t kinh doanh cho doanh nghi\u1ec7p; (ii) \u1ed5n \u0111\u1ecbnh ngu\u1ed3n thu ng\u00e2n s\u00e1ch; (iii) \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ph\u00f2ng ch\u1ed1ng t\u00e1c h\u1ea1i c\u1ee7a r\u01b0\u1ee3u, bia; (iv) ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf khi h\u1ed9i nh\u1eadp c\u0169ng nh\u01b0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
          3. \u201cKh\u00f4ng n\u00ean \u0111\u01b0a m\u1eb7t h\u00e0ng \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B, v\u00ec ch\u01b0a c\u00f3 c\u01a1 s\u1edf khoa h\u1ecdc v\u00e0 th\u1ef1c ti\u1ec5n ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 gi\u1eefa thu\u1ebf TT\u0110B v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi s\u1ee9c kh\u1ecfe c\u1ee7a m\u1eb7t h\u00e0ng n\u00e0y. Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p trong ng\u00e0nh \u0111\u1ed3 u\u1ed1ng v\u00e0 ng\u00e0nh m\u00eda \u0111\u01b0\u1eddng \u0111ang g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong vi\u1ec7c kh\u00f4i ph\u1ee5c v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh do \u0111\u1ea1i d\u1ecbch, vi\u1ec7c \u0111\u01b0a m\u1eb7t h\u00e0ng \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a ng\u00e0nh c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u00e0y c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 vi\u1ec7c l\u00e0m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 g\u00e2y ra nh\u1eefng \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng h\u01a1n v\u1ec1 kinh t\u1ebf v\u00e0 x\u00e3 h\u1ed9i. V\u00ec v\u1eady, VBA \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u00e2n nh\u1eafc th\u1eadn tr\u1ecdng v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng nh\u1eefng t\u00e1c \u0111\u1ed9ng v\u1ec1 kinh t\u1ebf, x\u00e3 h\u1ed9i v\u00e0 s\u1ee9c kh\u1ecfe \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb \u0111\u01b0a \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B nh\u1eb1m tr\u00e1nh t\u00ecnh tr\u1ea1ng m\u1ee5c ti\u00eau v\u1ec1 s\u1ee9c kh\u1ecfe th\u00ec kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c trong khi l\u1ea1i g\u00e2y ra nh\u1eefng h\u1eadu qu\u1ea3 kh\u00f4ng mong mu\u1ed1n v\u1ec1 kinh t\u1ebf x\u00e3 h\u1ed9i.\u201d<\/li>\n<\/ol>\n

            Ngu\u1ed3n: VBA<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

            Th\u1ef1c hi\u1ec7n \u201c\u0110\u1ec1 c\u01b0\u01a1ng B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Ti\u00eau Th\u1ee5 \u0110\u1eb7c Bi\u1ec7t, Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7\u201d c\u1ee7a V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 25\/1v\u1eeba qua, Hi\u1ec7p h\u1ed9i Bia \u2013 R\u01b0\u1ee3u […]<\/p>\n","protected":false},"author":4,"featured_media":5917,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"0","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":""},"jnews_primary_category":{"id":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[4,1,18,16,17],"tags":[1096,2503,2504,2502],"class_list":["post-5916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doanh-nghiep-thi-truong","category-do-uong-thuong-hieu","category-su-kien-van-de","category-tieu-diem","category-tin-noi-bat","tag-nganh-do-uong","tag-thue-gia-tri-gia-tang","tag-thue-thu-nhap-doanh-nghiep","tag-thue-ttdb"],"_links":{"self":[{"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/posts\/5916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5916"}],"version-history":[{"count":1,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/posts\/5916\/revisions"}],"predecessor-version":[{"id":5918,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/posts\/5916\/revisions\/5918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=\/wp\/v2\/media\/5917"}],"wp:attachment":[{"href":"https:\/\/douongvietnam.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/douongvietnam.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}