{"id":6733,"date":"2019-06-16T00:20:37","date_gmt":"2019-06-15T15:20:37","guid":{"rendered":"https:\/\/asia-prop.com\/?p=6733"},"modified":"2024-10-10T12:53:01","modified_gmt":"2024-10-10T03:53:01","slug":"column-transfer-pricing-taxation-vietnam","status":"publish","type":"post","link":"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/","title":{"rendered":"\u0110\u1ea1i c\u01b0\u01a1ng v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i Vi\u1ec7t Nam (T\u1ec7p c\u1ee5c b\u1ed9 v\u00e0 t\u1ec7p ch\u00ednh) l\u00e0 g\u00ec"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_36_1 counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">m\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" style=\"display: none;\"><label for=\"item\" aria-label=\"M\u1ee5c 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gi\u00e1 Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E7%B5%8C%E6%B8%88%E7%9A%84%E5%AE%9F%E8%B3%AA%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\" title=\"Chuy\u1ec3n gi\u00e1 | Ch\u1ea5t kinh t\u1ebf l\u00e0 g\u00ec?\">Chuy\u1ec3n gi\u00e1 | Ch\u1ea5t kinh t\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E8%A6%8F%E5%88%B6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E7%BE%A9%E5%8B%99\" title=\"Thu\u1ebf \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\">Thu\u1ebf \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96\" title=\"T\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi v\u1ec1 chuy\u1ec3n gi\u00e1\">T\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi v\u1ec1 chuy\u1ec3n gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96%E3%81%AE%E5%85%8D%E9%99%A4%E8%A6%8F%E5%AE%9A\" title=\"Chuy\u1ec3n gi\u00e1 | Mi\u1ec5n t\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi\">Chuy\u1ec3n gi\u00e1 | Mi\u1ec5n t\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\" title=\"Chuy\u1ec3n r\u1ee7i ro v\u1ec1 gi\u00e1 v\u00e0 h\u00ecnh ph\u1ea1t\">Chuy\u1ec3n r\u1ee7i ro v\u1ec1 gi\u00e1 v\u00e0 h\u00ecnh ph\u1ea1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E5%AE%9F%E6%96%BD%E3%81%99%E3%81%B9%E3%81%8D%E6%96%BD%E7%AD%96\" title=\"C\u00e1c bi\u1ec7n ph\u00e1p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1\">C\u00e1c bi\u1ec7n ph\u00e1p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E7%8A%B6%E6%B3%81\" title=\"T\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam\">T\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/asia-prop.com\/vi\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0_%E3%83%9B%E3%83%BC%E3%83%81%E3%83%9F%E3%83%B3_%E9%88%B4%E6%9C%A8%E4%B8%8D%E5%8B%95%E7%94%A3\" title=\"Vi\u1ec7t Nam Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh Suzuki\">Vi\u1ec7t Nam Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh Suzuki<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span><span style=\"font-size: 24pt;\">\u0110\u1ec1 c\u01b0\u01a1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i Vi\u1ec7t Nam<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nhi\u1ec1u c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i \u0111i\u1ec1u h\u00e0nh c\u00e1c nh\u00e0 m\u00e1y \u1edf c\u00e1c \u0111\u1ecba \u0111i\u1ec3m r\u1ea3i r\u00e1c. C\u00e1c nh\u00f3m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd r\u1eb1ng c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc v\u1ec1 chi\u1ec1u d\u00e0i c\u1ee7a c\u00e1nh tay ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf.<\/p>\n<p>Tr\u01b0\u1edbc khi ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam c\u00f4ng b\u1ed1 thu\u1ebf chuy\u1ec3n gi\u00e1 (ngh\u1ecb \u0111\u1ecbnh 20) v\u00e0o th\u00e1ng 4 n\u0103m 2017, c\u00e1c quy t\u1eafc v\u1ec1 chuy\u1ec3n gi\u00e1 \u1edf Vi\u1ec7t Nam \u0111\u00e3 b\u1ecb l\u1ecfng l\u1ebbo. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 tham gia th\u1ecb tr\u01b0\u1eddng m\u00e0 kh\u00f4ng ph\u1ea3i lo l\u1eafng qu\u00e1 nhi\u1ec1u v\u1ec1 ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1.<\/p>\n<p>C\u00e1c c\u00f4ng ty hi\u1ec7n \u0111ang xem x\u00e9t \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam v\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 d\u1ef1a tr\u00ean c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD v\u00e0 c\u00e1c h\u00e0nh \u0111\u1ed9ng BEPS. C\u00f3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9\"><\/span>Tu\u00e2n th\u1ee7 chuy\u1ec3n gi\u00e1 Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V\u1ec1 nguy\u00ean t\u1eafc, quy t\u1eafc chuy\u1ec3n gi\u00e1 l\u00e0 nh\u01b0 nhau, v\u00e0 ch\u00fang gi\u1ed1ng nhau \u1edf b\u1ea5t k\u1ef3 qu\u1ed1c gia n\u00e0o. V\u1ec1 c\u00e1c quy t\u1eafc c\u1ee7a Vi\u1ec7t Nam, c\u00e1c m\u1eb7t h\u00e0ng quan tr\u1ecdng l\u00e0 nh\u01b0 nhau, m\u1eb7c d\u00f9 c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ecf so v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c.<\/p>\n<p>Tr\u01b0\u1edbc Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20, c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a Vi\u1ec7t Nam d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc \u0111\u1ed9 d\u00e0i c\u1ee7a c\u00e1nh tay. Do \u0111\u00f3, s\u1eeda \u0111\u1ed5i l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20<mark><strong>Gi\u1edbi thi\u1ec7u ti\u00eau chu\u1ea9n th\u1ef1c t\u1ebf kinh t\u1ebf<\/strong><\/mark>L\u00e0. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u0169ng n\u00ean xem x\u00e9t c\u00e1c ti\u00eau ch\u00ed th\u1ef1c ch\u1ea5t v\u1ec1 kinh t\u1ebf khi x\u00e2y d\u1ef1ng chu\u1ed7i cung \u1ee9ng c\u1ee7a h\u1ecd.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E7%B5%8C%E6%B8%88%E7%9A%84%E5%AE%9F%E8%B3%AA%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\"><\/span>Chuy\u1ec3n gi\u00e1 | Ch\u1ea5t kinh t\u1ebf l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nhi\u1ec1u c\u00f4ng ty to\u00e0n c\u1ea7u c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam c\u00f3 c\u00f4ng ty m\u1eb9 th\u00e0nh l\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, c\u00e1c c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01a1n thu\u1ea7n ho\u1ea1t \u0111\u1ed9ng nh\u01b0 c\u00e1c nh\u00e0 m\u00e1y th\u1ea7u ph\u1ee5. C\u00f4ng ty m\u1eb9 t\u1ea1o h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng v\u1edbi m\u1ed9t c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>\u0110\u1ec3 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng Vi\u1ec7t Nam ph\u00ea duy\u1ec7t c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch gi\u1eefa cha m\u1eb9 v\u00e0 con c\u00e1i l\u00e0 m\u1ed9t kho\u1ea3n kh\u1ea5u tr\u1eeb, c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn theo nguy\u00ean t\u1eafc ch\u1ea5t kinh t\u1ebf n\u1ebfu m\u1ee5c \u0111\u00edch quan tr\u1ecdng v\u00e0 hi\u1ec7u qu\u1ea3 kinh t\u1ebf c\u1ee7a giao d\u1ecbch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ee9ng minh. Tuy nhi\u00ean, c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p trong \u0111\u00f3 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, vv m\u00e0 m\u1ed9t c\u00f4ng ty con \u1edf Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn giao d\u1ecbch gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>B\u1ea5t k\u1ef3 l\u1ee3i nhu\u1eadn n\u00e0o m\u00e0 m\u1ed9t c\u00f4ng ty con c\u1ee7a Vi\u1ec7t Nam ki\u1ebfm \u0111\u01b0\u1ee3c th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n l\u1ed7 n\u1ebfu \u0111\u00f3 l\u00e0 gi\u00e1 giao d\u1ecbch c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E8%A6%8F%E5%88%B6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E7%BE%A9%E5%8B%99\"><\/span>Thu\u1ebf \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-6749 size-medium\" src=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-300x199.jpg\" alt=\"r\u1ee7i ro\" width=\"300\" height=\"199\" srcset=\"https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-300x199.jpg 300w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-768x511.jpg 768w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-1024x681.jpg 1024w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-150x100.jpg 150w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-488x326.jpg 488w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><br \/>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf Vi\u1ec7t Nam tham gia giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan c\u00f3 ngh\u0129a v\u1ee5 theo Ngh\u1ecb \u0111\u1ecbnh 20. Ch\u01b0\u01a1ng n\u00e0y m\u00f4 t\u1ea3 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean quan \u0111\u1ebfn gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<h3>N\u1ed9p t\u1edd khai thu\u1ebf h\u00e0ng n\u0103m<\/h3>\n<p>C\u00e1c c\u00f4ng ty Vi\u1ec7t Nam tham gia giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan ph\u1ea3i ti\u1ebft l\u1ed9 m\u1ed1i quan h\u1ec7 v\u00e0 giao d\u1ecbch c\u1ee7a h\u1ecd trong t\u1edd khai thu\u1ebf h\u00e0ng n\u0103m. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u n\u1ed9p M\u1eabu 01 k\u00e8m theo \u0110\u01a1n \u0111\u1eb7t h\u00e0ng N\u1ed9i c\u00e1c 20 v\u00e0 ti\u1ebft l\u1ed9 c\u00e1c chi ti\u1ebft giao d\u1ecbch li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1. H\u01a1n n\u1eefa, c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan tr\u1edf n\u00ean \u0111\u1ed9c l\u1eadp<strong>\u0110\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng minh l\u00e0 gi\u00e1 c\u1ee7a b\u00ean th\u1ee9 ba<\/strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3:<\/p>\n<h3>H\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1<\/h3>\n<p><strong>Trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/strong>B\u1ea1n ph\u1ea3i thu th\u1eadp v\u00e0 g\u1eedi c\u00e1c th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft. Do h\u1ea1n ch\u1ebf v\u1ec1 th\u1eddi gian, c\u1ea7n c\u00f3 k\u1ebf ho\u1ea1ch c\u1ea9n th\u1eadn khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch gi\u1eefa cha m\u1eb9 v\u00e0 con c\u00e1i.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96\"><\/span>T\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi v\u1ec1 chuy\u1ec3n gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e0i li\u1ec7u \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed3ng th\u1eddi nh\u1eb1m ghi l\u1ea1i c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean quan, ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 v\u00e0 chia s\u1ebb l\u1ee3i nhu\u1eadn gi\u1eefa t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh vi\u00ean \/ t\u1ed5 ch\u1ee9c trong m\u1ed9t nh\u00f3m c\u00f4ng ty.<\/p>\n<p>Theo \u0110\u1ea1o lu\u1eadt 20, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u chuy\u1ec3n gi\u00e1 \u0111\u1ed3ng th\u1eddi, bao g\u1ed3m c\u00e1c t\u1ec7p c\u1ee5c b\u1ed9, t\u1ec7p ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ed1c gia (CbCR).<br \/><strong><br \/>T\u1ec7p c\u1ee5c b\u1ed9: th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch c\u1ee7a b\u00ean li\u00ean quan<br \/>T\u1eadp tin ch\u00ednh: T\u1ed5ng quan v\u1ec1 kinh doanh c\u1ee7a c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia<br \/>B\u00e1o c\u00e1o qu\u1ed1c gia: t\u1ed5ng ph\u00e2n ph\u1ed1i thu nh\u1eadp theo qu\u1ed1c gia, t\u00ecnh tr\u1ea1ng n\u1ed9p thu\u1ebf, n\u01a1i ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh<\/strong><\/p>\n<p>T\u1ec7p ch\u1ee7 v\u00e0 CbCR th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1ea1o b\u1edfi tr\u1ee5 s\u1edf ch\u00ednh. T\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng M\u1eabu 02, 03, 04 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96%E3%81%AE%E5%85%8D%E9%99%A4%E8%A6%8F%E5%AE%9A\"><\/span>Chuy\u1ec3n gi\u00e1 | Mi\u1ec5n t\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 20, n\u1ebfu b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o sau \u0111\u00e2y \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng, v\u0103n b\u1ea3n chuy\u1ec3n gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n.<\/p>\n<p><strong>T\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng (2,5 tri\u1ec7u USD)<br \/>T\u1ed5ng doanh thu t\u1eeb c\u00e1c giao d\u1ecbch li\u00ean quan d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng (1,5 tri\u1ec7u USD)<br \/>X\u00e1c nh\u1eadn s\u01a1 b\u1ed9 v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng APA (Th\u1ecfa thu\u1eadn gi\u00e1 n\u00e2ng cao) \u0111\u00e3 n\u1ed9p<br \/>C\u00f4ng ty con c\u1ee7a Vi\u1ec7t Nam ch\u1ec9 c\u00f3 ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n v\u00e0 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng (10 tri\u1ec7u USD)<br \/>D\u1ef1a tr\u00ean EBIT, 5% (h\u1eadu c\u1ea7n), 10% (s\u1ea3n xu\u1ea5t), 15% (s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng)<br \/>EBIT = thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp + chi ph\u00ed l\u00e3i vay - thu nh\u1eadp l\u00e3i<br \/>(Thu nh\u1eadp tr\u01b0\u1edbc l\u00e3i v\u00e0 thu\u1ebf: c\u00e1c ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn kh\u00f4ng bao g\u1ed3m \u1ea3nh h\u01b0\u1edfng c\u1ee7a bitcoin v\u00e0 l\u00e3i su\u1ea5t)<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\"><\/span>Chuy\u1ec3n r\u1ee7i ro v\u1ec1 gi\u00e1 v\u00e0 h\u00ecnh ph\u1ea1t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh r\u1eb1ng giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc \u0111\u1ed9 d\u00e0i c\u1ee7a c\u00e1nh tay, c\u01a1 quan thu\u1ebf s\u1ebd \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u1ee7a giao d\u1ecbch v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf theo \u0111\u00f3. Ngo\u00e0i ra, theo c\u00e1c nguy\u00ean t\u1eafc th\u1ef1c ch\u1ea5t, chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p l\u1ee3i nhu\u1eadn cho c\u00e1c chi nh\u00e1nh kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p>C\u00e1c c\u00f4ng ty c\u0169ng c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 n\u1ebfu h\u1ecd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 x\u00f3i m\u00f2n thu\u1ebf.<strong>C\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 chi ti\u1ebft v\u1ec1 c\u00e1c c\u00f4ng ty v\u00e0 c\u00f4ng ty kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00e3 c\u00f3 h\u00e0nh vi gian l\u1eadn tr\u00ean trang web c\u1ee7a h\u1ecd<\/strong>\u0111ang l\u00e0m.<br \/>Nhi\u1ec1u c\u00f4ng ty ph\u00e1 s\u1ea3n b\u1eb1ng c\u00e1ch ti\u1ebft l\u1ed9 cho c\u00f4ng ch\u00fang.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E5%AE%9F%E6%96%BD%E3%81%99%E3%81%B9%E3%81%8D%E6%96%BD%E7%AD%96\"><\/span>C\u00e1c bi\u1ec7n ph\u00e1p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-6750\" src=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-1024x641.jpg\" alt=\"ho\u1ea1t \u0111\u1ed9ng\" width=\"828\" height=\"518\" srcset=\"https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-1024x641.jpg 1024w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-300x188.jpg 300w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-768x481.jpg 768w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-150x94.jpg 150w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280.jpg 1280w\" sizes=\"(max-width: 828px) 100vw, 828px\" \/><br \/>G\u1ea7n \u0111\u00e2y, quan t\u00e2m \u0111\u1ebfn gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 ph\u00e1t tri\u1ec3n tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 m\u1ed7i c\u00f4ng ty ph\u1ea3i tu\u00e2n th\u1ee7 tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd tri\u1ec7t \u0111\u1ec3 r\u1ee7i ro v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft.<\/p>\n<h3>C\u00f4ng b\u1ed1 th\u00f4ng tin<\/h3>\n<p>T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty ph\u1ea3i ti\u1ebft l\u1ed9 th\u00f4ng tin v\u1ec1 m\u1ed1i quan h\u1ec7 v\u00e0 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan theo m\u1ed9t \u0111\u1ecbnh d\u1ea1ng quy \u0111\u1ecbnh v\u00e0 trong kho\u1ea3ng th\u1eddi gian c\u1ea7n thi\u1ebft.<\/p>\n<h3>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/h3>\n<p>C\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o giao d\u1ecbch k\u1ef9 l\u01b0\u1ee1ng gi\u1eefa c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 \u1ed5n \u0111\u1ecbnh.<\/p>\n<h3>T\u1ea1o t\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi. Ngay c\u1ea3 c\u00e1c c\u00f4ng ty kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed ph\u1ea3i ghi l\u1ea1i ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan v\u00e0 cung c\u1ea5p m\u1ee5c ti\u00eau v\u00e0 l\u00fd do khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ho\u1eb7c th\u00f4ng b\u00e1o ki\u1ec3m to\u00e1n t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n<h3>X\u00e1c nh\u1eadn tr\u01b0\u1edbc v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng APA<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd r\u1ee7i ro chuy\u1ec3n gi\u00e1 b\u1eb1ng c\u00e1ch nh\u1eadp v\u00e0o X\u00e1c nh\u1eadn chuy\u1ec3n gi\u00e1 tr\u01b0\u1edbc (APA) v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E7%8A%B6%E6%B3%81\"><\/span>T\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u1ef1a tr\u00ean K\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng v\u1ec1 x\u00f3i m\u00f2n c\u01a1 s\u1edf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn: K\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng BEPS c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD), vi\u1ec7c gi\u1edbi thi\u1ec7u N\u1ed9i c\u00e1c 20 s\u1ebd d\u1eabn \u0111\u1ebfn Giao d\u1ecbch ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd.<\/p>\n<p>T\u1ea1i Vi\u1ec7t Nam, c\u00e1c c\u00f4ng ty m\u1ee5c ti\u00eau c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p gi\u1ea3m thi\u1ec3u r\u1ee7i ro hi\u1ec7u qu\u1ea3. N\u1ebfu b\u1ea1n kh\u00f4ng c\u1ea7n m\u1ed9t chuy\u00ean vi\u00ean chuy\u1ec3n gi\u00e1 trong c\u00f4ng ty c\u1ee7a b\u1ea1n, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 t\u00ecm ki\u1ebfm l\u1eddi khuy\u00ean b\u00ean ngo\u00e0i.<\/p>\n<p>T\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n H\u1ed3 Ch\u00ed Minh, ngo\u00e0i th\u00f4ng tin \u0111\u1ecba ph\u01b0\u01a1ng,<a href=\"https:\/\/asia-prop.com\/vi\/column\/set-up-a-company-in-vietnam\/\">C\u00e1ch th\u00e0nh l\u1eadp c\u00f4ng ty vi\u1ec7t nam<\/a>C\u0169ng gi\u1edbi thi\u1ec7u lao \u0111\u1ed9ng v\u00e0 thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0_%E3%83%9B%E3%83%BC%E3%83%81%E3%83%9F%E3%83%B3_%E9%88%B4%E6%9C%A8%E4%B8%8D%E5%8B%95%E7%94%A3\"><\/span>Vi\u1ec7t Nam Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh Suzuki<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ch\u00fang t\u00f4i ch\u1ee7 y\u1ebfu \u1edf H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam,<br \/>Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 cho thu\u00ea v\u00e0 mua nh\u00e0 chung c\u01b0, v\u0103n ph\u00f2ng v\u00e0 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>Cho \u0111\u1ebfn hi\u1ec7n t\u1ea1i, trong khi c\u00f3 nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 Trung Qu\u1ed1c, H\u1ed3ng K\u00f4ng, H\u00e0n Qu\u1ed1c, Singapore, Ch\u00e2u \u00c2u v\u00e0 M\u1ef9, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n Nh\u1eadt B\u1ea3n \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111ang d\u1ea7n t\u0103ng l\u00ean.<\/p>\n<p>C\u00f4ng ty ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 giao d\u1ecbch v\u1edbi c\u00e1c nh\u00e0 ph\u00e1t tri\u1ec3n l\u1edbn c\u1ee7a Vi\u1ec7t Nam,<br \/>Mang d\u1eef li\u1ec7u \u0111\u1ebfn ng\u01b0\u1eddi mua th\u00f4ng qua quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u1edbi c\u00e1c c\u00f4ng ty b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi,<br \/>T\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n.<\/p>\n<p>Tr\u00ean trang web n\u00e0y, t\u1eadp trung v\u00e0o Vi\u1ec7t Nam,<br \/>Gi\u1edbi thi\u1ec7u c\u00e1c b\u00e0i b\u00e1o m\u1edbi nh\u1ea5t v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kinh t\u1ebf, du l\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n.<br \/>Ngo\u00e0i ra, t\u1eeb kinh nghi\u1ec7m c\u1ee7a t\u00f4i nh\u01b0 m\u1ed9t nh\u00e0 t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c \u1edf H\u1ed3ng K\u00f4ng,<br \/>B\u00e0i vi\u1ebft chuy\u00ean m\u1ee5c c\u0169ng gi\u1edbi thi\u1ec7u b\u1ea5t \u0111\u1ed9ng s\u1ea3n, qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 lao \u0111\u1ed9ng.<br \/>N\u1ebfu b\u1ea1n kh\u00f4ng phi\u1ec1n, xin h\u00e3y xem.<\/p>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"is-content-justification-center is-layout-flex wp-container-1 wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/asia-prop.com\/vi\/contact\/\" style=\"border-radius:10px;background-color:#ffa41c\">H\u1ecfi \u0111\u00e1p v\u1ec1 C\u0103n h\u1ed9 cho thu\u00ea (mi\u1ec5n ph\u00ed)<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ea1i c\u01b0\u01a1ng v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a Vi\u1ec7t Nam Nhi\u1ec1u c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i v\u1eadn h\u00e0nh c\u00e1c nh\u00e0 m\u00e1y \u1edf c\u00e1c \u0111\u1ecba \u0111i\u1ec3m r\u1ea3i r\u00e1c. C\u00e1c nh\u00f3m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd r\u1eb1ng c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc v\u1ec1 chi\u1ec1u d\u00e0i c\u1ee7a c\u00e1nh tay ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf. V\u00e0o th\u00e1ng 4 n\u0103m 2017, ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ...<\/p>","protected":false},"author":1,"featured_media":6748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0},"categories":[67,138],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/posts\/6733"}],"collection":[{"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/comments?post=6733"}],"version-history":[{"count":26,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/posts\/6733\/revisions"}],"predecessor-version":[{"id":130602,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/posts\/6733\/revisions\/130602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/media\/6748"}],"wp:attachment":[{"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/media?parent=6733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/categories?post=6733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/asia-prop.com\/vi\/wp-json\/wp\/v2\/tags?post=6733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}