{"id":495,"date":"2020-03-18T13:52:21","date_gmt":"2020-03-18T04:52:21","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=495"},"modified":"2021-12-21T16:12:11","modified_gmt":"2021-12-21T07:12:11","slug":"tax-risk-of-permanent-establishment-in-vietnam","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/vi\/tax-risk-of-permanent-establishment-in-vietnam\/","title":{"rendered":"R\u1ee7i ro v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) \u1edf Vi\u1ec7t Nam | C\u00e1c c\u00f4ng ty to\u00e0n c\u1ea7u C\u1ea9n th\u1eadn v\u1edbi vi\u1ec7c x\u1eed l\u00fd c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa"},"content":{"rendered":"
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R\u1ee7i ro \u0111\u1ed1i v\u1edbi C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) t\u1ea1i Vi\u1ec7t Nam, C\u00e1c c\u00f4ng ty to\u00e0n c\u1ea7u c\u1ea7n quan t\u00e2m \u0111\u1ebfn vi\u1ec7c x\u1eed l\u00fd c\u00e1c C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/h2>\n

Do xu h\u01b0\u1edbng to\u00e0n c\u1ea7u h\u00f3a ng\u00e0y nay, nhi\u1ec1u c\u00f4ng ty \u0111ang ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean di\u1ec7n r\u1ed9ng.<\/p>\n

\u0110\u1ea7u t\u01b0 t\u1eeb nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 m\u1edf r\u1ed9ng \u0111\u1ebfn Vi\u1ec7t Nam, v\u00e0 nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi \u0111\u00e3 ra \u0111\u1eddi.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 Vi\u1ec7t Nam l\u00e0 qu\u00ea h\u01b0\u01a1ng c\u1ee7a h\u1ecd, ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c th\u00e2m nh\u1eadp th\u1ecb tr\u01b0\u1eddng t\u1ea1i Vi\u1ec7t Nam g\u00e2y th\u00eam r\u1ee7i ro v\u1ec1 thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu b\u1ea1n \u0111ang kinh doanh m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c x\u1eed l\u00fd c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 nan gi\u1ea3i.<\/p>\n

L\u1ea7n n\u00e0y, t\u00f4i xin gi\u1edbi thi\u1ec7u c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/p>\n

X\u1eed l\u00fd c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) l\u00e0 m\u1ed9t n\u1ec1n t\u1ea3ng quan tr\u1ecdng cho c\u00e1c c\u00f4ng ty to\u00e0n c\u1ea7u<\/h2>\n

K\u1ec3 t\u1eeb khi T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf c\u00f4ng b\u1ed1 X\u00f3i m\u00f2n c\u01a1 s\u1edf v\u00e0 Chuy\u1ec3n \u0111\u1ed5i l\u1ee3i nhu\u1eadn (BEPS), c\u01a1 quan thu\u1ebf \u1edf nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 t\u1eadp trung v\u00e0o c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) v\u00e0 \u0111ang theo \u0111u\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch t\u00edch c\u1ef1c. R\u1ee7i ro chung v\u1ec1 thu\u1ebf m\u00e0 c\u00e1c c\u00f4ng ty to\u00e0n c\u1ea7u s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t trong quy tr\u00ecnh kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a h\u1ecd l\u00e0 s\u1ef1 gia t\u0103ng kh\u00f4ng ch\u1ee7 \u00fd c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/p>\n

Vi\u1ec7c ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u00ecnh ph\u1ea1t thu\u1ebf n\u1eb7ng b\u1ea5t ng\u1edd v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed b\u1ed5 sung do thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 vi\u1ec7c x\u1eed l\u00fd c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i c\u00e1c n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i l\u00e0 hi\u1ebfm. C\u00f3 th\u1ec3 sau khi m\u1edf r\u1ed9ng kinh doanh ra n\u01b0\u1edbc ngo\u00e0i, ch\u00fang t\u00f4i \u0111\u00e3 b\u1ecb thua l\u1ed7 b\u1ea5t ng\u1edd v\u00e0 nh\u1eefng b\u1ea5t l\u1ee3i khi th\u00e2m nh\u1eadp th\u1ecb tr\u01b0\u1eddng c\u00e0ng l\u1edbn.<\/p>\n

Do \u0111\u00f3, \u0111\u1ec3 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean to\u00e0n c\u1ea7u, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) c\u1ee7a Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/h2>\n

\"\u0111\u1ea5t<\/a><\/p>\n

C\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean vi\u1ec7c \u00e1p d\u1ee5ng lu\u1eadt qu\u1ed1c gia, c\u00e1c hi\u1ec7p \u01b0\u1edbc thu\u1ebf li\u00ean quan m\u00e0 m\u1ed7i qu\u1ed1c gia k\u00fd k\u1ebft v\u00e0 ch\u00ednh s\u00e1ch BEPS \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 g\u1ea7n \u0111\u00e2y. C\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t Nam quy \u0111\u1ecbnh ba \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea5u th\u00e0nh PE t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng:<\/p>\n

C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u2460: V\u0103n ph\u00f2ng chi nh\u00e1nh, nh\u00e0 m\u00e1y, c\u01a1 s\u1edf<\/h3>\n

Chi nh\u00e1nh, nh\u00e0 m\u00e1y, \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, x\u01b0\u1edfng l\u1eafp r\u00e1p, c\u01a1 s\u1edf d\u1ecbch v\u1ee5, c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u00f2a nh\u00e0, ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c ho\u1eb7c thi\u1ebft b\u1ecb, \u0111\u1ecba \u0111i\u1ec3m c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd<\/p>\n

C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam (2): C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp<\/h3>\n

\u0110\u1ecbnh ngh\u0129a v\u1ec1 vi\u1ec7c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 ngh\u0129a l\u00e0 c\u01a1 s\u1edf \u0111\u00f3 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u1ecba \u0111i\u1ec3m c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u00f3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 duy tr\u00ec l\u00e2u d\u00e0i t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u2462: Proxy PE<\/h3>\n

Ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n, to\u00e0n b\u1ed9 v\u00e0 nh\u00e2n danh c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/p>\n

\u0110\u1ecbnh ngh\u0129a v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam thay th\u1ebf Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf so v\u1edbi c\u00e1c quy \u0111\u1ecbnh trong n\u01b0\u1edbc n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 kh\u00e1c bi\u1ec7t n\u00e0o so v\u1edbi \u0111\u1ecbnh ngh\u0129a v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u01b0\u1ee3c n\u00eau trong Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u1eed l\u00fd c\u1ea9n th\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf kinh doanh t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi b\u1ea1n ph\u1ee5 tr\u00e1ch c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 qu\u1ea3n l\u00fd \u0111\u01a1n h\u00e0ng mua, theo d\u00f5i v\u00e0 thu h\u1ed3i c\u00f4ng n\u1ee3 c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u1ebfn ki\u1ec3m tra xem c\u01a1 s\u1edf c\u00f3 ph\u1ea3i l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa hay kh\u00f4ng.<\/p>\n

B\u1ea3o qu\u1ea3n v\u00e0 ph\u00e2n ph\u1ed1i c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a Vi\u1ec7t Nam, v\u1ec1 c\u01a1 b\u1ea3n gi\u1ed1ng nh\u01b0 kinh doanh giao d\u1ecbch<\/h3>\n

C\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 PE t\u1ea1i Vi\u1ec7t Nam d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

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  • Ngo\u00e0i vi\u1ec7c l\u01b0u gi\u1eef h\u00e0ng h\u00f3a, tr\u01b0\u1eddng h\u1ee3p duy tr\u00ec kho ngo\u1ea1i quan \u0111\u1ec3 giao h\u00e0ng t\u1eeb kho ngo\u1ea1i quan cho kh\u00e1ch h\u00e0ng m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i di\u1ec7n ph\u1ee5 tr\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho v\u00e0 giao nh\u1eadn th\u01b0\u1eddng tr\u00fa t\u1ea1i kho ngo\u1ea1i quan t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n

    Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/h3>\n

    R\u1ee7i ro PE ti\u1ec1m \u1ea9n c\u0169ng ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

    Nguy\u00ean nh\u00e2n l\u00e0 do tr\u01b0\u1eddng h\u1ee3p v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00f4ng n\u1eb1m trong ch\u1ee9c n\u0103ng m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u00e1nh gi\u00e1 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i v\u00e0 coi l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/p>\n

    C\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y l\u00e0m t\u0103ng r\u1ee7i ro \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/p>\n

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    • Cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 b\u1ea3o tr\u00ec cho kh\u00e1ch h\u00e0ng mua s\u1ea3n ph\u1ea9m t\u1eeb c\u00f4ng ty m\u1eb9<\/li>\n
    • C\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng v\u00e0 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m thay th\u1ebf c\u00f4ng ty m\u1eb9 t\u1ea1i Vi\u1ec7t Nam<\/li>\n<\/ul>\n

      C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) v\u00e0 c\u00e1c c\u00e2n nh\u1eafc v\u1ec1 thu\u1ebf theo hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/h2>\n

      Vi\u1ec7t Nam c\u00f3 kho\u1ea3ng 75 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi nh\u1eb1m ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, \u0111\u00e1nh thu\u1ebf c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, tr\u00e1nh v\u00e0 x\u00f3a b\u1ecf \u0111\u00e1nh thu\u1ebf hai l\u1ea7n t\u1eeb hai qu\u1ed1c gia (nh\u01b0 thu nh\u1eadp t\u1eeb PE).<\/p>\n

      Ngay c\u1ea3 khi m\u1ed9t c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf theo lu\u1eadt n\u1ed9i \u0111\u1ecba c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i, th\u00ec Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u00e1nh thu\u1ebf thu nh\u1eadp \u0111\u00f3. M\u1eb7c d\u00f9 s\u1ed1 thu\u1ebf b\u1eaft bu\u1ed9c t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c thu theo lu\u1eadt trong n\u01b0\u1edbc c\u1ee7a Vi\u1ec7t Nam, nh\u01b0ng c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ho\u00e0n to\u00e0n t\u1ea1i n\u01b0\u1edbc b\u1ea1n.<\/p>\n

      H\u01a1n n\u1eefa, ngay c\u1ea3 khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00edn d\u1ee5ng thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a hi\u1ec7p \u0111\u1ecbnh thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng c\u1ea5p, v\u00e0 h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 b\u1edfi c\u01a1 quan thu\u1ebf.<\/p>\n

      K\u1ebft lu\u1eadn v\u1ec1 C\u01a1 s\u1edf Th\u01b0\u1eddng tr\u1ef1c (PE) c\u1ee7a Vi\u1ec7t Nam<\/h2>\n

      T\u00ecnh h\u00ecnh c\u1ee7a m\u1ed9t c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 g\u00e2y ra nhi\u1ec1u g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

      Ngo\u00e0i ra, n\u1ebfu n\u01b0\u1edbc s\u1edf t\u1ea1i c\u1ee7a b\u1ea1n ch\u01b0a k\u00fd hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam, c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 ph\u1ea3i tr\u1ea3 hai l\u1ea7n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a h\u1ecd li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/p>\n

      Vi\u1ec7c tr\u00e1nh nh\u1eefng r\u1ee7i ro v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3u r\u00f5 tr\u01b0\u1edbc khi nh\u1eadp c\u1ea3nh v\u00e0o Vi\u1ec7t Nam. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u1ee7y quy\u1ec1n ho\u1eb7c m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00f4ng ty m\u1eb9, m\u00e0 l\u00e0 m\u1ed9t ch\u1ee9c n\u0103ng chu\u1ea9n b\u1ecb \/ ph\u1ee5 tr\u1ee3.<\/p>\n

      Ch\u00fang t\u00f4i khuy\u00ean b\u1ea1n n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a chuy\u00ean gia, bao g\u1ed3m c\u00f4ng ty k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, k\u1ec3 c\u1ea3 k\u1ebf to\u00e1n Vi\u1ec7t Nam, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf hay ch\u01b0a.<\/p>\n

      <\/p>\n

      <\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

      R\u1ee7i ro c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE) t\u1ea1i Vi\u1ec7t Nam, c\u00f4ng ty to\u00e0n c\u1ea7u c\u1ea7n th\u1eadn tr\u1ecdng khi x\u1eed l\u00fd c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa G\u1ea7n \u0111\u00e2y, t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng [\u2026]<\/p>","protected":false},"author":1,"featured_media":64,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,73],"tags":[65,66],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/495"}],"collection":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/comments?post=495"}],"version-history":[{"count":29,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/495\/revisions"}],"predecessor-version":[{"id":7865,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/495\/revisions\/7865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/64"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}