{"id":88666,"date":"2025-08-19T16:42:47","date_gmt":"2025-08-19T09:42:47","guid":{"rendered":"https:\/\/corporatecounsels.vn\/?p=88666"},"modified":"2025-08-19T16:42:47","modified_gmt":"2025-08-19T09:42:47","slug":"cac-quy-dinh-ve-thue-doi-voi-giao-dich-mua-ban-sap-nhap-ma-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/corporatecounsels.vn\/vi\/cac-quy-dinh-ve-thue-doi-voi-giao-dich-mua-ban-sap-nhap-ma-tai-viet-nam\/","title":{"rendered":"C\u00e1c Quy \u0110\u1ecbnh V\u1ec1 Thu\u1ebf \u0110\u1ed1i V\u1edbi Giao D\u1ecbch Mua B\u00e1n &#038; S\u00e1p Nh\u1eadp (M&#038;A) T\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<p><span data-contrast=\"none\">Trong c\u00e1c giao d\u1ecbch mua b\u00e1n, s\u00e1p nh\u1eadp xuy\u00ean bi\u00ean gi\u1edbi<\/span><span data-contrast=\"none\">,<\/span><span data-contrast=\"none\"> y\u1ebfu t\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 v\u1eeba \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u1ea7m l\u1eb7ng t\u1ea1o gi\u00e1 tr\u1ecb, v\u1eeba ti\u1ec1m \u1ea9n<\/span> <span data-contrast=\"none\">r\u00e0o c\u1ea3n b\u1ea5t ng\u1edd khi\u1ebfn giao d\u1ecbch \u0111\u1ed5 v\u1ee1<\/span><span data-contrast=\"none\">. <\/span><span data-contrast=\"none\">Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng M&amp;A c\u1ee7a Vi\u1ec7t Nam \u0111ang ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng<\/span><span data-contrast=\"none\">, <\/span><span data-contrast=\"none\">c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5, m\u00e0 c\u00f2n \u0111\u1ecbnh h\u00ecnh chi\u1ebfn l\u01b0\u1ee3c giao d\u1ecbch, c\u01a1 c\u1ea5u th\u1ef1c hi\u1ec7n v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh c\u00f4ng<\/span><span data-contrast=\"none\">. Trong khi t<\/span><span data-contrast=\"none\">h\u1ecb tr\u01b0\u1eddng \u0111ang ch\u00edn mu\u1ed3i v\u1edbi nhi\u1ec1u c\u01a1 h\u1ed9i trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 s\u1ea3n xu\u1ea5t, c\u00f4ng ngh\u1ec7 t\u00e0i ch\u00ednh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><span data-contrast=\"none\">,<\/span><span data-contrast=\"none\"> s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn chi ph\u00ed ph\u00e1t sinh ngo\u00e0i d\u1ef1 ki\u1ebfn, tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd ho\u1eb7c th\u1eadm ch\u00ed s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"none\">Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i khi tham gia th\u1ecb tr\u01b0\u1eddng M&amp;A t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ti\u1ebfp c\u1eadn v\u1ea5n \u0111\u1ec1 thu\u1ebf m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng v\u00e0 ch\u00ednh x\u00e1c. T\u1eeb vi\u1ec7c l\u1ef1a ch\u1ecdn c\u01a1 c\u1ea5u giao d\u1ecbch ph\u00f9 h\u1ee3p, x\u1eed l\u00fd thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, \u0111\u1ebfn t\u1eadn d\u1ee5ng c\u00e1c l\u1ee3i \u00edch theo hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, y\u1ebfu t\u1ed1 thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p trong m\u1ecdi giai \u0111o\u1ea1n c\u1ee7a v\u00f2ng \u0111\u1eddi giao d\u1ecbch. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf then ch\u1ed1t c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh b\u1ea1i c\u1ee7a m\u1ed9t giao d\u1ecbch M&amp;A t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1ch th\u1ee9c x\u1eed l\u00fd chi\u1ebfn l\u01b0\u1ee3c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\">C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch M&amp;A&nbsp;<\/h2>\n<p><span data-contrast=\"none\">T\u00f9y thu\u1ed9c v\u00e0o c\u01a1 c\u1ea5u giao d\u1ecbch, ch\u1ee7 th\u1ec3 tham gia, c\u0169ng nh\u01b0 lo\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng, m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng, bao g\u1ed3m:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Thu\u1ebf tr\u00ean th\u1eb7ng d\u1ef1 v\u1ed1n (CGT):<\/span><\/b> <span data-contrast=\"none\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. M\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0o n\u01a1i c\u01b0 tr\u00fa v\u00e0 c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT):<\/span><\/b> <span data-contrast=\"none\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) ti\u00eau chu\u1ea9n t\u1ea1i Vi\u1ec7t Nam l\u00e0 20%. Trong c\u00e1c giao d\u1ecbch mua b\u00e1n t\u00e0i s\u1ea3n, CIT c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/span> <span data-contrast=\"none\">Ngo\u00e0i ra, c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng ty m\u1ee5c ti\u00eau l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba trong c\u00e1c giao d\u1ecbch c\u1ed5 ph\u1ea7n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (VAT):<\/span><\/b> <span data-contrast=\"none\">Th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ho\u1eb7c v\u00f4 h\u00ecnh trong giao d\u1ecbch mua b\u00e1n t\u00e0i s\u1ea3n, v\u1edbi m\u1ee9c thu\u1ebf \u0111i\u1ec3n h\u00ecnh l\u00e0 10%.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Thu\u1ebf Nh\u00e0 th\u1ea7u N\u01b0\u1edbc ngo\u00e0i (FCT):<\/span><\/b> <span data-contrast=\"none\">C\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf n\u1ebfu b\u00ean b\u00e1n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp kinh doanh c\u00f3 ngu\u1ed3n g\u1ed1c t\u1ea1i Vi\u1ec7t Nam.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (PIT):<\/span><\/b> <span data-contrast=\"none\">\u00c1p d\u1ee5ng n\u1ebfu b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n. Ng\u01b0\u1eddi c\u01b0 tr\u00fa ph\u1ea3i n\u1ed9p thu\u1ebf l\u00ean \u0111\u1ebfn 20% tr\u00ean ph\u1ea7n l\u1ee3i nhu\u1eadn; ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa ch\u1ecbu m\u1ee9c thu\u1ebf 0,1% tr\u00ean gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<h2 aria-level=\"2\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 thu\u1ebf gi\u1eefa mua b\u00e1n c\u1ed5 ph\u1ea7n v\u00e0 mua b\u00e1n t\u00e0i s\u1ea3n.&nbsp;<\/h2>\n<p><span data-contrast=\"none\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch t\u00ednh thu\u1ebf gi\u1eefa chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu v\u00e0 mua l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u1ea5u tr\u00fac giao d\u1ecbch hi\u1ec7u qu\u1ea3.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<p><b><span data-contrast=\"none\">Mua b\u00e1n c\u1ed5 ph\u1ea7n:<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Kh\u00f4ng \u0111\u00e1nh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">B\u00ean b\u00e1n ch\u1ecbu thu\u1ebf CGT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">B\u00ean mua th\u1eeba h\u01b0\u1edfng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh c\u1ee7a c\u00f4ng ty m\u1ee5c ti\u00eau.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">Mua b\u00e1n t\u00e0i s\u1ea3n:<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">C\u00f3 kh\u1ea3 n\u0103ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT 10% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0 quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c chuy\u1ec3n giao<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">B\u00ean b\u00e1n ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) tr\u00ean kho\u1ea3n l\u00e3i t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">B\u00ean mua th\u01b0\u1eddng c\u00f3 th\u1ec3 t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 t\u00ednh kh\u1ea5u hao, mang l\u1ea1i hi\u1ec7u qu\u1ea3 v\u1ec1 thu\u1ebf l\u00e2u d\u00e0i.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">M\u1ed7i c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u1ec1u c\u00f3 s\u1ef1 \u0111\u00e1nh \u0111\u1ed5i<\/span><span data-contrast=\"none\">. <\/span><span data-contrast=\"none\">Trong khi giao d\u1ecbch t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ph\u00e2n t\u00e1ch tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd r\u00f5 r\u00e0ng h\u01a1n, giao d\u1ecbch c\u1ed5 phi\u1ebfu l\u1ea1i th\u01b0\u1eddng bao g\u1ed3m c\u00e1c th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\">X\u1eed l\u00fd thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i&nbsp;<\/h2>\n<p><span data-contrast=\"none\">C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i tu\u00e2n theo c\u00e1c quy t\u1eafc thu\u1ebf l\u00e3i v\u1ed1n kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c h\u1ecd mua c\u1ed5 ph\u1ea7n tr\u1ef1c ti\u1ebfp trong m\u1ed9t c\u00f4ng ty Vi\u1ec7t Nam hay th\u00f4ng qua c\u00e1c c\u1ea5u tr\u00fac \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1ef1c ti\u1ebfp (trong n\u01b0\u1edbc):<\/span><\/b><span data-contrast=\"none\"> L\u00e3i v\u1ed1n t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c 0,1% tr\u00ean t\u1ed5ng gi\u00e1 b\u00e1n<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Chuy\u1ec3n nh\u01b0\u1ee3ng gi\u00e1n ti\u1ebfp (\u1edf n\u01b0\u1edbc ngo\u00e0i):<\/span><\/b><span data-contrast=\"none\"> Vi\u1ec7t Nam v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c thi quy\u1ec1n \u0111\u00e1nh thu\u1ebf n\u1ebfu c\u00f4ng ty m\u1ee5c ti\u00eau \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u01a1 s\u1edf n\u1eb1m trong n\u01b0\u1edbc. C\u00e1c giao d\u1ecbch n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf 20% tr\u00ean l\u00e3i r\u00f2ng tr\u1eeb khi \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, b\u00ean mua th\u01b0\u1eddng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ea1i l\u00fd kh\u1ea5u tr\u1eeb thu\u1ebf, c\u00f3 ngh\u0129a l\u00e0 h\u1ecd ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<h2 aria-level=\"2\">Th\u1ea9m \u0111\u1ecbnh thu\u1ebf chuy\u00ean s\u00e2u v\u00e0 ph\u00e2n b\u1ed5 r\u1ee7i ro trong M&amp;A.<span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:240}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"none\">Th\u1ea9m \u0111\u1ecbnh thu\u1ebf chuy\u00ean s\u00e2u l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a c\u00e1c giao d\u1ecbch M&amp;A, \u0111\u1eb7c bi\u1ec7t t\u1ea1i Vi\u1ec7t Nam, n\u01a1i c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 thu\u1ebf trong qu\u00e1 kh\u1ee9 c\u00f3 th\u1ec3 kh\u00e1c nhau.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"none\">C\u00e1c v\u1ea5n \u0111\u1ec1 ch\u00ednh c\u1ea7n l\u00e0m r\u00f5 bao g\u1ed3m:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t thu\u1ebf t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ho\u00e0n thu\u1ebf GTGT kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">R\u1ee7i ro v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Vi\u1ec7c t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf ho\u1eb7c k\u1ebft chuy\u1ec3n l\u1ed7 thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">\u0110\u1ec3 qu\u1ea3n l\u00fd c\u00e1c r\u1ee7i ro n\u00e0y, b\u00ean mua th\u01b0\u1eddng \u0111\u01b0a v\u00e0o c\u00e1c \u0111i\u1ec1u kho\u1ea3n sau:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">C\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thu\u1ebf nh\u1eb1m chuy\u1ec3n giao tr\u00e1ch nhi\u1ec7m sang cho b\u00ean b\u00e1n<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Th\u1ecfa thu\u1eadn k\u00fd qu\u1ef9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 sau khi ho\u00e0n t\u1ea5t d\u1ef1a tr\u00ean vi\u1ec7c th\u1ea9m \u0111\u1ecbnh thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<h2>Gi\u1ea3i ph\u00e1p ho\u1ea1ch \u0111\u1ecbnh thu\u1ebf nh\u1eb1m t\u1ed1i \u01b0u gi\u00e1 tr\u1ecb giao d\u1ecbch&nbsp;<\/h2>\n<p><span data-contrast=\"none\">Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 gia t\u0103ng gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1t sinh ngh\u0129a v\u1ee5 sau khi ho\u00e0n t\u1ea5t.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">C\u1ea5u tr\u00fac c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i: <\/span><span data-contrast=\"none\">B\u00ean b\u00e1n th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u00e1p nh\u00e2n \u0111\u1eb7t t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam (v\u00ed d\u1ee5: Singapore, Luxembourg) nh\u1eb1m gi\u1ea3m thi\u1ec3u thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n v\u00e0 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc<\/span><span data-contrast=\"none\"> b\u1ea3n ch\u1ea5t quan tr\u1ecdng h\u01a1n h\u00ecnh th\u1ee9c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">S\u1eed d\u1ee5ng SPV (C\u00f4ng ty c\u00f3 m\u1ee5c \u0111\u00edch \u0111\u1eb7c bi\u1ec7t): Gi\u00fap vi\u1ec7c tho\u00e1i v\u1ed1n trong t\u01b0\u01a1ng lai d\u1ec5 d\u00e0ng h\u01a1n v\u00e0 khoanh v\u00f9ng r\u1ee7i ro.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">\u0110\u1ecbnh th\u1eddi \u0111i\u1ec3m giao d\u1ecbch: C\u0103n ch\u1ec9nh th\u1eddi \u0111i\u1ec3m ho\u00e0n t\u1ea5t giao d\u1ecbch v\u1edbi th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i th\u1ebf chi\u1ebfn l\u01b0\u1ee3c trong k\u1ebf to\u00e1n v\u00e0 ho\u00e3n thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">L\u1eadp k\u1ebf ho\u1ea1ch mi\u1ec5n gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh: T\u1eadn d\u1ee5ng c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, n\u1ebfu c\u00f3, \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n ho\u1eb7c gi\u1ea3m thu\u1ebf su\u1ea5t.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">\u0110i\u1ec1u quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u00e1c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111ang gi\u00e1m s\u00e1t c\u00e1c c\u1ea5u tr\u00fac c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1eb7t ch\u1ebd h\u01a1n sau khi \u00e1p d\u1ee5ng BEPS.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<h2>K\u00ea khai thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 sau giao d\u1ecbch.<span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"none\">Sau khi ho\u00e0n t\u1ea5t giao d\u1ecbch, c\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 ti\u1ebfp t\u1ee5c theo ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a Vi\u1ec7t Nam:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n:<\/span> <span data-contrast=\"none\">Ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. C\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 li\u00ean quan \u0111\u1ebfn m\u1ed9t c\u00f4ng ty m\u1ee5c ti\u00eau t\u1ea1i Vi\u1ec7t Nam c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ph\u1ea3i th\u00f4ng b\u00e1o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><span data-contrast=\"none\">: Buyers must withhold and file tax returns for capital gains or PIT obligations.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT): C\u00f4ng ty m\u1ee5c ti\u00eau c\u00f3 th\u1ec3 ph\u1ea3i ghi nh\u1eadn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t \u00e1p d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Thu\u1ebf tr\u01b0\u1edbc b\u1ea1 v\u00e0 C\u1ea5p ph\u00e9p<\/span><span data-contrast=\"none\">: <\/span><span data-contrast=\"none\">T\u00f9y thu\u1ed9c v\u00e0o giao d\u1ecbch, c\u00f3 th\u1ec3 ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1eadp nh\u1eadt gi\u1ea5y ph\u00e9p kinh doanh v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a ch\u00ednh ph\u1ee7.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Vi\u1ec7c ch\u1eadm tr\u1ec5 ho\u1eb7c sai s\u00f3t trong c\u00e1c h\u1ed3 s\u01a1 sau giao d\u1ecbch c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t ho\u1eb7c vi\u1ec7c b\u1ecb t\u1eeb ch\u1ed1i h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<h2>C\u00e1c xu h\u01b0\u1edbng v\u00e0 thay \u0111\u1ed5i trong quy \u0111\u1ecbnh c\u1ea7n theo d\u00f5i.<span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/h2>\n<p><span data-contrast=\"none\">M\u00f4i tr\u01b0\u1eddng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111ang thay \u0111\u1ed5i nhanh ch\u00f3ng, v\u1edbi nh\u1eefng thay \u0111\u1ed5i trong quy \u0111\u1ecbnh nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c thu\u1ebf to\u00e0n c\u1ea7u, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 th\u1ef1c thi. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y mang \u0111\u1ebfn nh\u1eefng t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u01a1 c\u1ea5u giao d\u1ecbch v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 trong M&amp;A.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021<\/span><\/b><span data-contrast=\"none\"> \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng c\u1ea3i c\u00e1ch trong qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0m r\u00f5 c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, k\u00ea khai v\u00e0 x\u1eed ph\u1ea1t\u2014\u0111i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean n\u01b0\u1edbc ngo\u00e0i tham gia v\u00e0o c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/span><\/b><span data-contrast=\"none\"> ng\u00e0y 05 th\u00e1ng 11 n\u0103m 2020 \u0111\u00e3 th\u1eaft ch\u1eb7t \u0111\u00e1ng k\u1ec3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft. C\u00e1c b\u00ean mua ti\u1ebfp nh\u1eadn c\u00e1c v\u1ea5n \u0111\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng hi\u1ec7n c\u00f3 ph\u1ea3i ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c t\u1edd khai tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 trong t\u01b0\u01a1ng lai.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (Tr\u1ee5 c\u1ed9t 2 c\u1ee7a BEPS): <\/span><\/b><span data-contrast=\"none\">M\u1eb7c d\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c tri\u1ec3n khai c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p cho c\u00e1c c\u1ea5u tr\u00fac n\u1eafm gi\u1eef offshore ho\u1eb7c c\u00f4ng ty chuy\u00ean bi\u1ec7t (SPV).<\/span> <span data-contrast=\"none\">Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean l\u01b0\u1eddng tr\u01b0\u1edbc r\u1eb1ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf hi\u1ec7n h\u00e0nh c\u00f3 th\u1ec3 m\u1ea5t \u0111i hi\u1ec7u l\u1ef1c.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng gi\u00e1n ti\u1ebfp:<\/span><\/b> <span data-contrast=\"none\">Vi\u1ec7t Nam ng\u00e0y c\u00e0ng kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng gi\u00e1n ti\u1ebfp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y l\u00e0m gia t\u0103ng m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi li\u00ean quan \u0111\u1ebfn qu\u1ef9 \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty n\u1eafm gi\u1eef.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/li>\n<\/ul>\n<h2 aria-level=\"2\">K\u1ebft Lu\u1eadn&nbsp;<\/h2>\n<p><span data-contrast=\"none\">Y\u1ebfu t\u1ed1 thu\u1ebf \u0111\u00f3ng vai tr\u00f2 trung t\u00e2m trong vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch M&amp;A t\u1ea1i Vi\u1ec7t Nam. M\u1ed9t giao d\u1ecbch \u0111\u01b0\u1ee3c c\u01a1 c\u1ea5u k\u00e9m c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ho\u1eb7c d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i ph\u00e1p lu\u1eadt, trong khi chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf h\u1ee3p l\u00fd c\u00f3 th\u1ec3 t\u1ea1o ra gi\u00e1 tr\u1ecb l\u00e2u d\u00e0i.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"none\">T\u1ea1i <\/span><b><span data-contrast=\"none\">Corporate Counsels<\/span><\/b><span data-contrast=\"none\">, ch\u00fang t\u00f4i chuy\u00ean h\u1ed7 tr\u1ee3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u01b0\u1ee3t qua nh\u1eefng ph\u1ee9c t\u1ea1p trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. T\u1eeb th\u1ea9m \u0111\u1ecbnh ph\u00e1p l\u00fd \u0111\u1ebfn c\u1ea5u tr\u00fac giao d\u1ecbch v\u00e0 tu\u00e2n th\u1ee7 sau khi ho\u00e0n t\u1ea5t, \u0111\u1ed9i ng\u0169 lu\u1eadt s\u01b0 M&amp;A c\u1ee7a ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ph\u00e1p l\u00fd th\u00f4ng minh v\u1ec1 thu\u1ebf nh\u1eb1m t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro<\/span><span data-contrast=\"none\">. Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i t\u1ea1i <\/span><a href=\"mailto:letran@corporatecounsels.vn\"><b><span data-contrast=\"none\">letran@corporatecounsels.vn<\/span><\/b><\/a><span data-contrast=\"none\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd chuy\u00ean s\u00e2u ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch c\u1ee7a b\u1ea1n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335557856&quot;:16777215,&quot;335559738&quot;:0,&quot;335559739&quot;:480}\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong c\u00e1c giao d\u1ecbch mua b\u00e1n, s\u00e1p nh\u1eadp xuy\u00ean bi\u00ean gi\u1edbi, y\u1ebfu t\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 v\u1eeba \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u1ea7m l\u1eb7ng t\u1ea1o gi\u00e1 tr\u1ecb, v\u1eeba ti\u1ec1m \u1ea9n r\u00e0o c\u1ea3n b\u1ea5t ng\u1edd khi\u1ebfn giao d\u1ecbch \u0111\u1ed5 v\u1ee1. Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng M&amp;A c\u1ee7a Vi\u1ec7t Nam \u0111ang ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng, c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":91,"featured_media":88633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[399],"tags":[],"_links":{"self":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts\/88666"}],"collection":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/comments?post=88666"}],"version-history":[{"count":3,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts\/88666\/revisions"}],"predecessor-version":[{"id":88669,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts\/88666\/revisions\/88669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/media\/88633"}],"wp:attachment":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/media?parent=88666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/categories?post=88666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/tags?post=88666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}