{"id":2893,"date":"2022-08-23T11:50:16","date_gmt":"2022-08-23T04:50:16","guid":{"rendered":"https:\/\/kienduong.net\/?p=2893"},"modified":"2022-08-23T15:10:35","modified_gmt":"2022-08-23T08:10:35","slug":"giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o","status":"publish","type":"post","link":"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/","title":{"rendered":"Gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u00f4ng tin t\u1eeb A &#8211; Z v\u1ec1 thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Vi\u1ec7c n\u1ed9p <a href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/\">thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf<\/a> hi\u1ec7n \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 n\u00f3ng h\u1ed5i c\u1ee7a x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. B\u1edfi khi x\u00e2y nh\u00e0 h\u1ecd l\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb c\u1ea5p tr\u00ean v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf. N\u00ean nhi\u1ec1u gia ch\u1ee7 kh\u00f4ng bi\u1ebft l\u00fd do t\u1ea1i sao ph\u1ea3i \u0111\u00f3ng thu\u1ebf, c\u00e1c kho\u1ea3n \u0111\u00f3ng ph\u00ed x\u00e2y d\u1ef1ng nh\u00e0 \u1edf l\u00e0 g\u00ec, tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf,&#8230; S\u1ebd c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi \u0111\u1eb7t ra xung quanh v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Ch\u00ednh v\u00ec v\u1eady, trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, Ki\u1ebfn D\u01b0\u01a1ng s\u1ebd gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u1eafc m\u1eafc c\u1ee7a gia ch\u1ee7 v\u1ec1 thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf m\u1edbi nh\u1ea5t n\u0103m 2022. K\u00ednh m\u1eddi qu\u00fd kh\u00e1ch h\u00e0ng v\u00e0 b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o!<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-663cb7ff07360\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #dd9933;color:#dd9933\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #dd9933;color:#dd9933\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" 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href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Doi_tuong_phai_dong_thue_khi_xay_dung_nha_o\" title=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf?\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Truong_hop_mien_giam_thue_xay_dung_nha_o\" title=\"Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Xu_phat_doi_tuong_tron_dong_thue_khi_xay_dung_nha\" title=\"X\u1eed ph\u1ea1t \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ed1n \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0\">X\u1eed ph\u1ea1t \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ed1n \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Xu_phat_khi_xay_nha_khong_co_so_do\" title=\"X\u1eed ph\u1ea1t khi x\u00e2y nh\u00e0 kh\u00f4ng c\u00f3 s\u1ed5 \u0111\u1ecf\">X\u1eed ph\u1ea1t khi x\u00e2y nh\u00e0 kh\u00f4ng c\u00f3 s\u1ed5 \u0111\u1ecf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Xu_phat_vi_pham_hanh_chinh_ve_dat_dai_nha_o_va_xay_dung\" title=\"X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai, nh\u00e0 \u1edf v\u00e0 x\u00e2y d\u1ef1ng\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai, nh\u00e0 \u1edf v\u00e0 x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Cach_tinh_thue_xay_dung_nha_o_nam_2022_theo_quy_dinh_moi_nhat\" title=\"C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf n\u0103m 2022 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t\">C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf n\u0103m 2022 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Truong_hop_doi_tuong_dong_thue_la_chu_thau\" title=\"Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 th\u1ea7u\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kienduong.net\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o\/#Truong_hop_doi_tuong_dong_thue_la_chu_nha\" title=\"Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 nh\u00e0\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 nh\u00e0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_xay_dung_nha_o_la_gi\"><\/span><span style=\"color: #000000;\"><strong>Thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf l\u00e0 g\u00ec?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo c\u00f4ng v\u0103n 3700\/TCT\/DNK c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf th\u00ec thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf l\u00e0 lo\u1ea1i thu\u1ebf b\u1eaft bu\u1ed9c ch\u1ee7 nh\u00e0 ph\u1ea3i \u0111\u00f3ng. T\u1ed5ng C\u1ee5c \u0111\u00e3 tr\u1ea3 l\u1eddi chi ti\u1ebft v\u1ec1 hoat \u0111\u1ed9ng thu thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><i>\u201cTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n thi h\u00e0nh Lu\u1eadt th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT (gi\u00e1 tr\u1ecb gia t\u0103ng) v\u00e0 thu\u1ebf TNDN (thu nh\u1eadp doanh nghi\u1ec7p) l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><i>Theo quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c n\u01a1i th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.\u201d<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo \u0111\u00f3 khi ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng nh\u00e0 \u1edf, gia ch\u1ee7 ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p thu\u1ebf cho ca\u0301c c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. Vi\u1ec7c n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n ngay sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">C\u00f3 4 lo\u1ea1i ph\u00ed m\u00e0 gia ch\u1ee7 c\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh k\u00ea khai v\u00e0 n\u1ed9p khi x\u00e2y d\u1ef1ng <a href=\"https:\/\/kienduong.net\/biet-thu\/biet-thu-3-tang\/\"><em><strong>bi\u1ec7t th\u1ef1 3 t\u1ea7ng<\/strong><\/em><\/a>, <a href=\"https:\/\/kienduong.net\/biet-thu\/biet-thu-nha-vuon\/\"><em><strong>bi\u1ec7t th\u1ef1 nh\u00e0 v\u01b0\u1eddn<\/strong><\/em><\/a>,&#8230;. \u0111\u00f3 l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Thu\u1ebf m\u00f4n b\u00e0i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u00e0n c\u00f4ng x\u00e2y d\u1ef1ng<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2899\" src=\"https:\/\/kienduong.net\/wp-content\/uploads\/2022\/08\/giai-dap-moi-thong-tin-tu-a-z-ve-thue-xay-dung-nha-o.jpg\" alt=\"Gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u00f4ng tin t\u1eeb A - Z v\u1ec1 thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf\" width=\"1200\" height=\"675\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_dong_thue_khi_xay_dung_nha_o\"><\/span><span style=\"color: #000000;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1edbi n\u1ed9i dung:<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><i>\u201c\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i), tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf<\/strong>, c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Tr\u01b0\u1eddng h\u1ee3p 1: Thu\u00ea ch\u1ee7 th\u1ea7u tr\u1ecdn g\u00f3i, vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh l\u00e0 do b\u00ean ch\u1ee7 th\u1ea7u th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Tr\u01b0\u1eddng h\u1ee3p 2: Gia \u0111\u00ecnh t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng v\u00e0 mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng th\u00ec gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng &#8211; n\u01a1i thi c\u00f4ng nh\u00e0 \u1edf, bi\u1ec7t th\u1ef1. N\u1ebfu gia ch\u1ee7 t\u1ef1 mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng th\u00ec s\u1ebd kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf v\u1eadt t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b><i>L\u01b0u \u00fd:<\/i><\/b> Hi\u1ec7n nay, c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi kh\u00f4ng bi\u1ebft v\u1ec1 c\u00e1c \u0111i\u1ec1u lu\u1eadt \u0111\u00f3ng thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf n\u00ean trong h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 th\u1ea7u kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1edbi v\u1ea5n \u0111\u1ec1 \u0111\u00f3ng thu\u1ebf. V\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng v\u00e0 ti\u1ebfn h\u00e0nh thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh. Do v\u1eady, gia ch\u1ee7 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111i\u1ec3m n\u00e0y khi l\u00e0m h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 th\u1ea7u \u0111\u1ec3 tr\u00e1nh m\u1ea5t th\u00eam ti\u1ec1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truong_hop_mien_giam_thue_xay_dung_nha_o\"><\/span><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec n\u1ebfu gia \u0111\u00ecnh c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. T\u00f9y theo c\u00e1ch th\u1ee9c x\u00e2y d\u1ef1ng, gia ch\u1ee7 c\u00f3 th\u1ec3 r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m thu\u1ebf ho\u1eb7c ph\u1ea3i n\u1ed9p c\u1ea3 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. C\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p 1: Gia \u0111\u00ecnh t\u1ef1 kh\u1edfi c\u00f4ng x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t c\u00f3 b\u00eca \u0111\u1ecf, kh\u00f4ng thu\u00ea nh\u00e2n c\u00f4ng th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p 2: Gia \u0111\u00ecnh t\u1ef1 mua v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng x\u00e2y d\u1ef1ng l\u1ebb th\u00ec ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i n\u1ed9p thu\u1ebf, c\u1ee5 th\u1ec3 bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_phat_doi_tuong_tron_dong_thue_khi_xay_dung_nha\"><\/span><span style=\"color: #000000;\"><strong>X\u1eed ph\u1ea1t \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ed1n \u0111\u00f3ng thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo kho\u1ea3n 3, \u0110i\u1ec1u 110 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 35, \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i n\u0103m 2012, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2013) quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><i>\u201cQu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p cho to\u00e0n b\u1ed9 th\u1eddi gian tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m\u201d.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo \u0111\u00f3 th\u00ec, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u00ec h\u00e0nh vi n\u1ed9p thu\u1ebf ch\u1eadm, kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ph\u1ea3i \u0111\u00f3ng \u0111\u1ee7 c\u00e1c kho\u1ea3n m\u00e0 Lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_phat_khi_xay_nha_khong_co_so_do\"><\/span><span style=\"color: #000000;\"><strong>X\u1eed ph\u1ea1t khi x\u00e2y nh\u00e0 kh\u00f4ng c\u00f3 s\u1ed5 \u0111\u1ecf<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo \u0111i\u1ec1u 13 &#8211; Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c thi c\u00f4ng x\u00e2y d\u1ef1ng c\u1ee7a lu\u1eadt 121\/2013\/N\u0110-CP, quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n,\u2026 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ed5 ch\u1ee9c thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng m\u00e0 theo quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">a. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf ri\u00eang l\u1ebb \u1edf n\u00f4ng th\u00f4n ho\u1eb7c x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b v\u00e0 \u0110i\u1ec3m c kho\u1ea3n n\u00e0y;\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">b. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf ri\u00eang l\u1ebb \u1edf \u0111\u00f4 th\u1ecb;\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">c. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o kinh t\u1ebf \u2013 k\u1ef9 thu\u1eadt x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ho\u1eb7c l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.\u201d<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_hanh_chinh_ve_dat_dai_nha_o_va_xay_dung\"><\/span><span style=\"color: #000000;\"><strong>X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai, nh\u00e0 \u1edf v\u00e0 x\u00e2y d\u1ef1ng<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 87 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh 2012 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u201c\u0110i\u1ec1u 87. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf 1. Nh\u1eefng ng\u01b0\u1eddi sau \u0111\u00e2y c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf: a) Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p;\u2026\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Nh\u01b0 v\u1eady th\u00ec ch\u1ee7 t\u1ecbch UBND c\u1ea5p x\u00e3 s\u1ebd c\u00f3 th\u1ea9m quy\u1ec1n trong vi\u1ec7c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_xay_dung_nha_o_nam_2022_theo_quy_dinh_moi_nhat\"><\/span><span style=\"color: #000000;\"><strong>C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf n\u0103m 2022 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doi_tuong_dong_thue_la_chu_thau\"><\/span><span style=\"color: #000000;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 th\u1ea7u<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">C\u0103n c\u1ee9 v\u00e0o Th\u00f4ng t\u01b0 06\/2012\/TT-BTC ng\u00e0y 11\/01\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (thay th\u1ebf cho Th\u00f4ng t\u01b0 129\/2008\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/3\/2012), quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>&#8220;C\u00e1c ch\u1ee7 th\u1ea7u khi nh\u1eadn thi c\u00f4ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng. N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. N\u01a1i qu\u1ea3n l\u00fd khu v\u1ef1c c\u00f4ng tr\u00ecnh \u0111ang x\u00e2y d\u1ef1ng. \u0110\u00e2y l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng gi\u1eefa ch\u1ee7 nh\u00e0 v\u00e0 ch\u1ee7 th\u1ea7u th\u1ecfa thu\u1eadn l\u00e0 ch\u1ee7 th\u1ea7u ph\u1ea3i \u0111\u00f3ng thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf. C\u00f2n n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng th\u1ecfa thu\u1eadn, ch\u1ee7 nh\u00e0 l\u00e0 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf. Th\u00ec ch\u1ee7 th\u1ea7u kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf.&#8221;<\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doi_tuong_dong_thue_la_chu_nha\"><\/span><span style=\"color: #000000;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 nh\u00e0<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 nh\u00e0 t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng v\u00e0 t\u1ef1 mua v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng ho\u1eb7c thu\u00ea ch\u1ee7 th\u1ea7u nh\u01b0ng trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn l\u00e0 ch\u1ee7 th\u1ea7u l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n \u0111\u00f3ng thu\u1ebf. Th\u00ec ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf l\u00e0 ch\u1ee7 nh\u00e0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC th\u00ec m\u1ee9c thu\u1ebf m\u00e0 ch\u1ee7 nh\u00e0 ph\u1ea3i \u0111\u1ecdc t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b><i>L\u01b0u \u00fd:<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Theo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: <i>\u201cD\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%\u201d.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 nh\u00e0 t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng l\u1ebb, th\u00ec ch\u1ee7 nh\u00e0 ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 \u0111\u00f3ng thu\u1ebf TNCN cho c\u00e1c nh\u00e2n c\u00f4ng \u0111\u00f3 (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u00f3ng thu\u1ebf TNCN)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u2013 N\u1ebfu t\u1ef1 mua nguy\u00ean v\u1eadt li\u1ec7u x\u00e2y nh\u00e0 v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n. Th\u00ec ch\u1ee7 nh\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf v\u1eadt t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft v\u1ec1 thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf 2022 m\u00e0 gia ch\u1ee7 n\u00ean bi\u1ebft tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho m\u00ecnh. Hy v\u1ecdng b\u00e0i vi\u1ebft c\u1ee7a <a href=\"https:\/\/kienduong.net\/\"><em><strong>Ki\u1ebfn D\u01b0\u01a1ng<\/strong><\/em><\/a> \u0111\u00e3 gi\u00fap b\u1ea1n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e1c c\u00e2u h\u1ecfi \u1edf \u0111\u1ea7u b\u00e0i.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Email: kienduongjscvn@gmail.com<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Hotline: 0981.004.369<\/strong><\/span><\/p>\n<p><strong><span style=\"color: #000000;\">Facebook:<\/span> <a href=\"https:\/\/www.facebook.com\/kienduongjsc\">Ki\u1ebfn tr\u00fac Ki\u1ebfn D\u01b0\u01a1ng<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf hi\u1ec7n \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 n\u00f3ng h\u1ed5i c\u1ee7a x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. B\u1edfi khi x\u00e2y nh\u00e0 h\u1ecd l\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb c\u1ea5p tr\u00ean v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf. N\u00ean nhi\u1ec1u gia ch\u1ee7 kh\u00f4ng bi\u1ebft l\u00fd do t\u1ea1i sao ph\u1ea3i \u0111\u00f3ng thu\u1ebf, c\u00e1c kho\u1ea3n \u0111\u00f3ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":5,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1],"tags":[463,445,457,715],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gi\u1ea3i \u0111\u00e1p m\u1ecdi th\u00f4ng tin t\u1eeb A - Z v\u1ec1 thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7c n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf hi\u1ec7n \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 n\u00f3ng h\u1ed5i c\u1ee7a x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m. 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