{"id":4709,"date":"2017-01-04T19:17:15","date_gmt":"2017-01-05T02:17:15","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=4709"},"modified":"2019-09-12T05:25:56","modified_gmt":"2019-09-11T22:25:56","slug":"cac-loai-thue-doanh-nghiep-phai-nop","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/cac-loai-thue-doanh-nghiep-phai-nop\/","title":{"rendered":"C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p"},"content":{"rendered":"\n

Sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 b\u1ea1n s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf, lo\u1ea1i thu\u1ebf v\u00e0 m\u1ee9c \u0111\u00f3ng thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh kinh doanh v\u00e0 nh\u1eefng ph\u00e1t sinh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.
\nV\u00e0 n\u1ebfu doanh nghi\u1ec7p \u1edf Vi\u1ec7t Nam th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 sau:<\/p>\n

1. Thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/div>\n
Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p \u0111\u00f3ng h\u00e0ng n\u0103m, doanh nghi\u1ec7p sau khi \u0111\u0103ng k\u00fd kinh doanh ph\u1ea3i \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i ngay trong th\u00e1ng \u0111\u0103ng k\u00fd kinh doanh.<\/div>\n
C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p l\u00e0 d\u1ef1a v\u00e0o s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo M\u1ee9c nh\u01b0 sau:<\/div>\n
\n\n\n\n\n\n\n\n
B\u1eadc thu\u1ebf<\/strong><\/td>\nV\u1ed1n \u0111\u0103ng k\u00fd<\/strong><\/td>\nM\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a c\u1ea3 n\u0103m<\/strong><\/td>\n<\/tr>\n
B\u1eadc 1<\/td>\nTr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n3.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n
B\u1eadc 2<\/td>\nT\u1eeb 5 t\u1ef7 \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n2.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n
B\u1eadc 3<\/td>\nt\u1eeb 2 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/td>\n1.500.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n
B\u1eadc 4<\/td>\nd\u01b0\u1edbi 2 t\u1ef7 \u0111\u1ed3ng<\/td>\n1.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/div>\n
2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/div>\n
Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf c\u01a1 b\u1ea3n, ch\u1ee7 y\u1ebfu doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng.<\/div>\n
Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TTBTC theo \u0111\u00f3: K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20% ho\u0103c 22% t\u00f9y theo doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/div>\n
\n\n\n\n\n\n
T\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/strong><\/td>\nM\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN\u00a0<\/strong><\/td>\n<\/tr>\n
T\u1eeb 20 t\u1ef7 tr\u1edf xu\u1ed1ng<\/td>\n20%<\/td>\n<\/tr>\n
Tr\u00ean 20 t\u1ef7<\/td>\n22%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/div>\n
\nCh\u00fa\u00a0\u00fd:<\/strong><\/em>\u00a0\u0110\u1ed1i v\u1edbi DN m\u1edbi th\u00e0nh l\u1eadp t\u1ea1m th\u1eddi\u00a0\u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN l\u00e0 22%, \u0111\u1ebfn khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (h\u1ebft ng\u00e0y 31\/12 \u00ad \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch) n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh theo thu\u1ebf su\u1ea5t 20%. Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo M\u1eabu s\u1ed1 03\u00ad- 1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN. Doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m ti\u1ebfp theo doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.<\/div>\n
<\/div>\n
3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/div>\n
Tu\u1ef3 v\u00e0o k\u1ef3 k\u00ea khai v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT, m\u00e0 DN c\u00f3 c\u00e1ch t\u00ednh thu\u1ebf GTGT kh\u00e1c nhau.<\/div>\n
*\u00a0\u0110\u1ed1i v\u1edbi DN k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec c\u00f3 3 m\u1ee9c thu\u1ebf VAT nh\u01b0 sau:<\/div>\n
+ M\u1ee9c thu\u1ebf 10%<\/div>\n
+ M\u1ee9c thu\u1ebf 5%<\/div>\n
+ M\u1ee9c thu\u1ebf 0%<\/div>\n
*\u00a0\u0110\u1ed1i v\u1edbi DN k\u00ea khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu th\u00ec s\u1ebd t\u00ednh thu\u00ea theo danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu.
\n(Chi ti\u1ebft xem t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013).<\/em>\n<\/div>\n
<\/div>\n
4. Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u:<\/strong><\/div>\n
M\u1ee9c thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i (theo qu\u00fd). Thu\u1ebf xu\u1ea5t kh\u1ea9u ch\u1ec9 \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng, ch\u1ee7 y\u1ebfu l\u00e0 t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean nh\u01b0 g\u1ea1o, kho\u00e1ng s\u1ea3n, l\u00e2m s\u1ea3n, c\u00e1, kim lo\u1ea1i ph\u1ebf li\u1ec7u, v\u00e2n v\u00e2n. M\u1ee9c thu\u1ebf t\u1eeb 0% \u0111\u1ebfn 45%. Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/div>\n
<\/div>\n
5. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/div>\n
C\u00e1c th\u00e0nh vi\u00ean trong doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1c nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh.<\/div>\n
Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n:<\/div>\n
\n\n\n\n\n\n\n\n\n\n\n\n
B\u1eadc<\/td>\nThu nh\u1eadp t\u00ednh
\nthu\u1ebf\/th\u00e1ng<\/td>\n		Thu\u1ebf
\nSu\u1ea5t<\/td>\n		C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\nC\u00e1ch 1<\/td>\nC\u00e1ch 2<\/td>\n<\/tr>\n
1<\/td>\nT\u1eeb 0 \u0111\u1ebfn 5 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/td>\n5%<\/td>\n0 tr\u0111 + 5% TNTT<\/td>\n5% TNTT<\/td>\n<\/tr>\n
\u00a02<\/td>\nTr\u00ean 5 tr\u0111\u00a0\u0111\u1ebfn 10tr\u0111<\/td>\n10%<\/td>\n0.25 tr\u0111 + 10% TNTT tr\u00ean 5tr\u0111<\/td>\n10% TNTT \u2013\u00a00.25 tr\u0111<\/td>\n<\/tr>\n
\u00a03<\/td>\nTr\u00ean 10\u00a0tr\u0111\u00a0\u0111\u1ebfn 18tr\u0111<\/td>\n15%<\/td>\n0.75 tr\u0111 + 15% TNTT tr\u00ean 10tr\u0111<\/td>\n15% TNTT \u2013\u00a00.75 tr\u0111<\/td>\n<\/tr>\n
4<\/td>\nTr\u00ean 18\u00a0tr\u0111\u00a0\u0111\u1ebfn 32tr\u0111<\/td>\n20%<\/td>\n1.95 tr\u0111 + 20% TNTT tr\u00ean 18tr\u0111<\/td>\n20% TNTT \u2013\u00a01.65 tr\u0111<\/td>\n<\/tr>\n
\u00a05<\/td>\nTr\u00ean 32 tr\u0111\u00a0\u0111\u1ebfn 52tr\u0111<\/td>\n25%<\/td>\n4.75 tr\u0111 + 25% TNTT tr\u00ean 32tr\u0111<\/td>\n25% TNTT \u2013 3.25 tr\u0111<\/td>\n<\/tr>\n
6<\/td>\nTr\u00ean 52 tr\u0111\u00a0\u0111\u1ebfn 80tr\u0111<\/td>\n30%<\/td>\n9.75 tr\u0111 + 30% TNTT tr\u00ean 52tr\u0111<\/td>\n30% TNTT \u2013 5.85 tr\u0111<\/td>\n<\/tr>\n
7<\/td>\nTr\u00ean 80 tr\u0111<\/td>\n35%<\/td>\n18.15 tr\u0111 + 35%\u00a0TNTT tr\u00ean 2tr\u0111<\/td>\n35% TNTT \u2013 9.85 tr\u0111<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
T\u1eeb ng\u00e0y 1\/7\/2013 thu nh\u1eadp 9 tri\u1ec7u tr\u1edf l\u00ean m\u1edbi ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/em><\/div>\n
<\/div>\n
Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n to\u00e0n ph\u1ea7n\u00a0\u00e1p d\u1ee5ng\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/div>\n
\u2013 L\u00e3i cho vay, l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n, l\u1ee3i t\u1ee9c t\u1eeb g\u00f3p v\u1ed1n kinh doanh, l\u00e3i ti\u1ebft ki\u1ec7m tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 5%;<\/div>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: 25%;<\/div>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i b\u1ea5t \u0111\u1ed9ng s\u1ea3n: 25%.<\/div>\n
<\/div>\n
6. Thu\u1ebf t\u00e0i nguy\u00ean<\/strong><\/div>\n
Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 lo\u1ea1i thu\u1ebf doanh ngi\u1ec7p thu v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean.<\/div>\n
T\u00e0i nguy\u00ean thi\u00ean nhi\u00ean thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf l\u00e0 c\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean trong ph\u1ea1m vi \u0111\u1ea5t li\u1ec1n, h\u1ea3i \u0111\u1ea3o, n\u1ed9i th\u1ee7y, l\u00e3nh h\u1ea3i, v\u00f9ng \u0111\u1eb7c quy\u1ec1n kinh t\u1ebf v\u00e0 th\u1ec1m l\u1ee5c \u0111\u1ecba thu\u1ed9c ch\u1ee7 quy\u1ec1n c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a X\u00e3 h\u1ed9i Ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam, bao g\u1ed3m: Kho\u00e1ng s\u1ea3n kim lo\u1ea1i; Kho\u00e1ng s\u1ea3n kh\u00f4ng kim lo\u1ea1i; D\u1ea7u th\u00f4;Kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed than; S\u1ea3n ph\u1ea9m c\u1ee7a r\u1eebng t\u1ef1 nhi\u00ean, tr\u1eeb \u0111\u1ed9ng v\u1eadt; H\u1ea3i s\u1ea3n t\u1ef1 nhi\u00ean, bao g\u1ed3m \u0111\u1ed9ng v\u1eadt v\u00e0 th\u1ef1c v\u1eadt bi\u1ec3n; N\u01b0\u1edbc thi\u00ean nhi\u00ean, bao g\u1ed3m n\u01b0\u1edbc m\u1eb7t v\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t; Y\u1ebfn s\u00e0o thi\u00ean nhi\u00ean v\u00e0 T\u00e0i nguy\u00ean kh\u00e1c do \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh.<\/div>\n
<\/div>\n
7. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/div>\n
Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u00e1nh v\u00e0o ti\u00eau d\u00f9ng c\u1ee7a x\u00e3 h\u1ed9i, \u0111\u01b0\u1ee3c nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u00e1p d\u1ee5ng. M\u1ee5c ti\u00eau c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y l\u00e0 nh\u1eb1m \u0111i\u1ec1u ti\u1ebft m\u1ea1nh v\u00e0o c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cao c\u1ea5p hay nh\u1eefng s\u1ea3n ph\u1ea9m ti\u00eau d\u00f9ng kh\u00f4ng c\u00f3 l\u1ee3i cho s\u1ee9c kh\u1ecfe, g\u00f3p ph\u1ea7n h\u01b0\u1edbng d\u1eabn ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, ti\u00eau d\u00f9ng x\u00e3 h\u1ed9i theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, qua \u0111\u00f3 g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y ph\u1ea3i \u0111\u00f3ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/div>\n
V\u00ed d\u1ee5: Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1 d\u00f9ng \u0111\u1ec3 h\u00fat, h\u00edt, nhai, ng\u1eedi, ng\u1eadm; R\u01b0\u1ee3u; Bia; Xe \u00f4 t\u00f4; T\u00e0u bay, du thuy\u1ec1n; X\u0103ng c\u00e1c lo\u1ea1i; B\u00e0i l\u00e1; V\u00e0ng m\u00e3, h\u00e0ng m\u00e3; Kinh doanh v\u0169 tr\u01b0\u1eddng; Kinh doanh m\u00e1t-xa (massage), ka-ra-\u00f4-k\u00ea (karaoke)\u2026.<\/div>\n
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8. Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/strong><\/div>\n
Doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u00f3ng thu\u1ebf \u0111\u1ea5t.<\/div>\n
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9. Ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c<\/strong><\/div>\n
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\u00bb T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Sau khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 b\u1ea1n s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf, lo\u1ea1i thu\u1ebf v\u00e0 m\u1ee9c \u0111\u00f3ng thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh kinh doanh v\u00e0 nh\u1eefng ph\u00e1t sinh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. V\u00e0 n\u1ebfu doanh nghi\u1ec7p \u1edf Vi\u1ec7t Nam th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 sau: 1. Thu\u1ebf […]<\/p>\n","protected":false},"author":1,"featured_media":13180,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4709"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=4709"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4709\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media\/13180"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=4709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=4709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=4709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}