{"id":9491,"date":"2025-01-06T08:57:17","date_gmt":"2025-01-06T08:57:17","guid":{"rendered":"https:\/\/mva.vn\/?p=9491"},"modified":"2025-01-06T08:57:17","modified_gmt":"2025-01-06T08:57:17","slug":"thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/","title":{"rendered":"Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/9491\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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>Hi\u1ec7n nay c\u00f3 nhi\u1ec1u b\u1ea1n \u0111\u1ecdc quan t\u00e2m \u0111\u1ebfn thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu. Ch\u00ednh v\u00ec th\u1ebf n\u1ed9i dung b\u00e0i vi\u1ebft h\u00f4m nay <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd chia s\u1ebb v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn thu\u1ebf gi\u00e1n thu \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi n\u1eafm \u0111\u01b0\u1ee3c. \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c b\u1ea1n h\u1ecdc v\u1ec1 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n<h2><span style=\"font-weight: 400;\">I. Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 cho thu\u1ebf gi\u00e1n thu nh\u01b0ng c\u00f3 thu\u1ec3 hi\u1ec3u:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu (Indirect tax) l\u00e0 h\u00ecnh th\u1ee9c thu\u1ebf gi\u00e1n ti\u1ebfp qua \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c trung gian (th\u01b0\u1eddng l\u00e0 c\u00e1c doanh nghi\u1ec7p) \u0111\u1ec3 \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng. \u0110\u00e2y c\u0169ng l\u00e0 lo\u1ea1i thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_9493\" aria-describedby=\"caption-attachment-9493\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9493\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-9493\" class=\"wp-caption-text\"><em>Gi\u1ea3i \u0111\u00e1p c\u00e1c th\u00f4ng tin v\u1ec1 thu\u1ebf gi\u00e1n thu<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, Ch\u00ednh ph\u1ee7 \u0111\u00e1nh thu\u1ebf v\u00e0o doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p l\u1ea1i chuy\u1ec3n ti\u1ec1n thu\u1ebf n\u00e0y v\u00e0o t\u00ednh chi ph\u00ed h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb \u0111\u00f3 ng\u01b0\u1eddi ch\u1ecbu th\u1ebf cu\u1ed1i c\u00f9ng l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5<\/strong>: <\/span><span style=\"font-weight: 400;\">Khi \u0111i mua h\u00e0ng h\u00f3a trong si\u00eau th\u1ecb, \u0111i \u0103n t\u1ea1i nh\u00e0 h\u00e0ng,\u2026 b\u1ea1n s\u1ebd th\u01b0\u1eddng b\u1ecb m\u1ea5t 0%, 5% ho\u1eb7c 10% thu\u1ebf GTGT \u0111\u01b0\u1ee3c ghi trong h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 kho\u1ea3n thu\u1ebf gi\u00e1n thu m\u00e0 b\u1ea1n ph\u1ea3i \u0111\u00f3ng khi mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5. <\/span><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i tr\u1ea3 khi mua s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. Thay v\u00ec thu tr\u1ef1c ti\u1ebfp t\u1eeb thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c, thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c thu t\u1eeb vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 thu\u1ebf gi\u00e1n thu l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">II. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf gi\u00e1n thu l\u00e0 ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho th\u1ecb tr\u01b0\u1eddng th\u00ec c\u1ed9ng th\u00eam ph\u1ea7n thu\u1ebf v\u00e0o gi\u00e1 b\u00e1n. Khi ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00ec ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t thay m\u1eb7t ng\u01b0\u1eddi ti\u00eau d\u00f9ng n\u1ed9p thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc. Thu\u1ebf gi\u00e1n thu c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu\u1ebf gi\u00e1n thu, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi nhau, \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa ch\u1ee7 th\u1ec3 n\u1ed9p thu\u1ebf (bao g\u1ed3m c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh) v\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf (ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua c\u01a1 ch\u1ebf \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng c\u1ee7a x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu c\u00f3 s\u1ef1 d\u1ecbch chuy\u1ec3n m\u1ea1nh m\u1ebd trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu mang t\u00ednh ch\u1ea5t l\u0169y tho\u00e1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu c\u00f3 c\u01a1 s\u1edf \u0111\u00e1nh thu\u1ebf l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ti\u00eau d\u00f9ng.<\/span><\/li>\n<\/ul>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/cach-hach-toan-tien-luong-nghi-phep-trong-ke-toan\/\"><strong>C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p<\/strong><\/a><\/span><\/em><\/p>\n<h3><span style=\"font-weight: 400;\">III. \u01afu \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu:<\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ec5 thu v\u00e0 qu\u1ea3n l\u00fd:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu d\u1ec5 d\u00e0ng thu th\u1eadp th\u00f4ng qua c\u00e1c doanh nghi\u1ec7p v\u00e0 nh\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, thay v\u00ec ph\u1ea3i thu tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi ti\u00eau d\u00f9ng. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m chi ph\u00ed v\u00e0 ph\u1ee9c t\u1ea1p trong vi\u1ec7c thu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khuy\u1ebfn kh\u00edch ti\u1ebft ki\u1ec7m v\u00e0 \u0111\u1ea7u t\u01b0:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u00ec thu\u1ebf gi\u00e1n thu kh\u00f4ng \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp l\u00ean thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi d\u00e2n, n\u00f3 kh\u00f4ng khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n ti\u1ebft ki\u1ec7m ho\u1eb7c \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1eb1ng h\u01a1n:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u00ec n\u00f3 \u0111\u00e1nh v\u00e0o m\u1ee9c ti\u00eau d\u00f9ng. Nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ebd ti\u00eau d\u00f9ng nhi\u1ec1u h\u01a1n v\u00e0 v\u00ec v\u1eady \u0111\u00f3ng thu\u1ebf nhi\u1ec1u h\u01a1n, trong khi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p s\u1ebd ti\u00eau d\u00f9ng \u00edt h\u01a1n v\u00e0 \u0111\u00f3ng thu\u1ebf \u00edt h\u01a1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y n\u1ec1n kinh t\u1ebf ti\u00eau d\u00f9ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Khi thu\u1ebf gi\u00e1n thu th\u1ea5p ho\u1eb7c c\u00f3 s\u1ef1 \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf cho nh\u1eefng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu, n\u00f3 c\u00f3 th\u1ec3 khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng v\u00e0 gi\u00fap n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><span style=\"font-weight: 400;\">IV. Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu:<\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 thu\u1ebf gi\u00e1n thu c\u00f3 th\u1ec3 c\u00f4ng b\u1eb1ng trong m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh, nh\u01b0ng n\u00f3 c\u0169ng c\u00f3 th\u1ec3 g\u00e2y b\u1ea5t l\u1ee3i cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p v\u00ec h\u1ecd chi ph\u1ea7n l\u1edbn thu nh\u1eadp c\u1ee7a m\u00ecnh v\u00e0o ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed9t g\u00e1nh n\u1eb7ng thu\u1ebf l\u1edbn \u0111\u1ed1i v\u1edbi nh\u00f3m n\u00e0y, m\u1eb7c d\u00f9 h\u1ecd kh\u00f4ng c\u00f3 thu nh\u1eadp cao.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf h\u1ee3p l\u00fd:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1n thu h\u1ee3p l\u00fd c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t khi \u00e1p d\u1ee5ng cho c\u00e1c ng\u00e0nh h\u00e0ng kh\u00e1c nhau. N\u1ebfu thu\u1ebf qu\u00e1 cao, n\u00f3 c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m s\u1ee9c mua v\u00e0 t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn n\u1ec1n kinh t\u1ebf. N\u1ebfu thu\u1ebf qu\u00e1 th\u1ea5p, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 thi\u1ebfu h\u1ee5t.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o ra s\u1ef1 ph\u1ee9c t\u1ea1p cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 thu thu\u1ebf gi\u00e1n thu, \u0111\u1eb7c bi\u1ec7t n\u1ebfu h\u1ec7 th\u1ed1ng thu\u1ebf ph\u1ee9c t\u1ea1p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 ki\u1ec3m so\u00e1t h\u00e0nh vi ti\u00eau d\u00f9ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1n thu kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t h\u00e0nh vi ti\u00eau d\u00f9ng m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp, do n\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung cho m\u1ecdi ng\u01b0\u1eddi ti\u00eau d\u00f9ng, d\u00f9 m\u1ee9c ti\u00eau d\u00f9ng c\u1ee7a h\u1ecd c\u00f3 kh\u00e1c nhau.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2><span style=\"font-weight: 400;\">V. Thu\u1ebf gi\u00e1n thu bao g\u1ed3m nh\u1eefng lo\u1ea1i n\u00e0o?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i thu\u1ebf thu\u1ed9c thu\u1ebf gi\u00e1n thu th\u00ec s\u1ebd c\u00f3 nh\u1eefng quy \u0111\u1ecbnh kh\u00e1c nhau ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.1. Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf Thu\u1ebf Xu\u1ea5t kh\u1ea9u, <\/span><span style=\"font-weight: 400;\">thu\u1ebf Nh\u1eadp kh\u1ea9u<\/span><span style=\"font-weight: 400;\"> 2016 \u0111\u00e3 quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c c\u00f3 s\u1ef1 th\u1ecfa thu\u1eadn \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf Xu\u1ea5t kh\u1ea9u trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1edbi m\u1ee9c l\u00e0 150% thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng. Trong tr\u01b0\u1eddng h\u1ee3p thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i b\u1eb1ng 0%, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 s\u1ebd c\u0103n c\u1ee9 theo n\u1ed9i dung t\u1ea1i \u0110i\u1ec1u 10 thu\u1ed9c Lu\u1eadt thu\u1ebf Thu\u1ebf Xu\u1ea5t kh\u1ea9u, thu\u1ebf Nh\u1eadp Kh\u1ea9u \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% trong b\u00e0i vi\u1ebft xem th\u00eam d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.2. Thu\u1ebf ti\u00eau th\u1ee5 m\u1eb7t h\u00e0ng \u0111\u1eb7c bi\u1ec7t<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a ph\u1ea3i ch\u1ecbu <\/span><span style=\"font-weight: 400;\">thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i n\u1ed9i dung thu\u1ed9c Kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2018 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb c\u00e2y thu\u1ed1c l\u00e1 d\u00f9ng \u0111\u1ec3 h\u00fat, nhai, ng\u1eadm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u01b0\u1ee3u, bia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7, c\u00f3 thi\u1ebft k\u1ebf v\u00e1ch ng\u0103n gi\u1eefa h\u00e0nh kh\u00e1ch v\u00e0 h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xe m\u00f4 t\u00f4 2 b\u00e1nh, 3 b\u00e1nh c\u00f3 dung t\u00edch l\u1edbn h\u01a1n 125cm3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0u bay, du thuy\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u01b0\u1edbi d\u1ea1ng d\u00e2n d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u0103ng c\u00e1c lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00f2a c\u00f3 dung t\u00edch d\u01b0\u1edbi 90.000 BTU.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0i l\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i h\u00e0ng m\u00e3, v\u00e0ng m\u00e3, kh\u00f4ng bao g\u1ed3m \u0111\u1ed3 ch\u01a1i tr\u1ebb em, \u0111\u1ed3 d\u1ea1y h\u1ecdc cho tr\u1ebb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: S\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng bao g\u1ed3m c\u00e1c linh ki\u1ec7n l\u1eafp r\u00e1p.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span style=\"font-weight: 400;\"> l\u00e0 lo\u1ea1i thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, v\u1eadn chuy\u1ec3n. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u1ec9 \u00e1p d\u1ee5ng tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 kh\u00f4ng \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng nh\u01b0ng ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.4. Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf thu\u1ed9c thu\u1ebf gi\u00e1n thu, theo \u0111\u00f3 thu\u1ebf gi\u00e1n thu s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh khi ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng. C\u00e1c s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng bao g\u1ed3m: x\u0103ng, d\u1ea7u, than \u0111\u00e1, dung d\u1ecbch kh\u1eed tr\u00f9ng, thu\u1ed1c tr\u1eeb s\u00e2u, thu\u1ed1c di\u1ec7t c\u1ecf, v\u00e0 c\u00e1c lo\u1ea1i thu\u1ed1c b\u1ea3o qu\u1ea3n l\u00e2m s\u1ea3n,\u2026<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.5. Thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean c\u1ea7n \u0111\u0103ng k\u00fd ngh\u0129a v\u1ee5 khai thu\u1ebf, \u0111\u00f3ng thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean. Theo \u0111\u00f3, nh\u1eefng lo\u1ea1i t\u00e0i nguy\u00ean khi khai th\u00e1c c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00f3ng <\/span><span style=\"font-weight: 400;\">thu\u1ebf t\u00e0i nguy\u00ean<\/span><span style=\"font-weight: 400;\"> bao g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u00e1ng s\u1ea3n kim lo\u1ea1i, kh\u00f4ng kim lo\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i d\u1ea7u th\u00f4, kh\u00ed t\u1ef1 nhi\u00ean, kh\u00ed than;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i \u0111\u1ed9ng v\u1eadt, th\u1ef1c v\u1eadt v\u00e0 h\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 nh\u1eefng n\u1ed9i dung m\u00e0 MVA g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eb1m gi\u1ea3i \u0111\u00e1p cho thu\u1ebf gi\u00e1n thu v\u00e0 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf thu\u1ed9c thu\u1ebf gi\u00e1n thu m\u00e0 b\u1ea1n c\u1ea7n l\u01b0u \u00fd.<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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.Hi\u1ec7n nay c\u00f3 nhi\u1ec1u b\u1ea1n \u0111\u1ecdc quan t\u00e2m \u0111\u1ebfn thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu. Ch\u00ednh..<\/p>\n","protected":false},"author":1,"featured_media":9492,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu[:]\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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.Hi\u1ec7n nay c\u00f3 nhi\u1ec1u b\u1ea1n \u0111\u1ecdc quan t\u00e2m \u0111\u1ebfn thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu. Ch\u00ednh..\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-06T08:57:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"464\" \/>\n\t<meta property=\"og:image:height\" content=\"258\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu\",\"datePublished\":\"2025-01-06T08:57:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/\"},\"wordCount\":2452,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/thue-gian-thu-la-gi-1.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/\",\"name\":\"[:vi]Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/thue-gian-thu-la-gi-1.jpg\",\"datePublished\":\"2025-01-06T08:57:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/thue-gian-thu-la-gi-1.jpg\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/thue-gian-thu-la-gi-1.jpg\",\"width\":464,\"height\":258},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu[:] - MVA Group","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu[:]","og_description":"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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.Hi\u1ec7n nay c\u00f3 nhi\u1ec1u b\u1ea1n \u0111\u1ecdc quan t\u00e2m \u0111\u1ebfn thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu. Ch\u00ednh..","og_url":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/","og_site_name":"MVA Group","article_published_time":"2025-01-06T08:57:17+00:00","og_image":[{"width":464,"height":258,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-1.jpg","type":"image\/jpeg"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"10 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu","datePublished":"2025-01-06T08:57:17+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/"},"wordCount":2452,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-1.jpg","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/","url":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/","name":"[:vi]Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-1.jpg","datePublished":"2025-01-06T08:57:17+00:00","breadcrumb":{"@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-1.jpg","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/thue-gian-thu-la-gi-1.jpg","width":464,"height":258},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/thue-gian-thu-la-gi-cac-dac-diem-cua-thue-gian-thu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"Thu\u1ebf gi\u00e1n thu l\u00e0 g\u00ec? C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1n thu"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/9491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=9491"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/9491\/revisions"}],"predecessor-version":[{"id":9494,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/9491\/revisions\/9494"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/9492"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=9491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=9491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=9491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}