Upload data.jsonl

data.jsonl

@@ -19,8 +19,8 @@
 {"Sentence": "\u0110i\u1ec1u 19. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\n1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. \nGi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ed3m hai ph\u1ea7n sau \u0111\u00e2y:\n a) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng/th\u00e1ng (108 tri\u1ec7u dong/nam);\nb) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 36, tri\u1ec7u \u0111\u1ed3ng/th\u00e1ng.\nTr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m Lu\u1eadt c\u00f3 hi\u1ec7u \u1ef1lc thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ea7n nh\u1ea5t th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3\n2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n theo nguy\u00ean \u1eaftc m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.\n3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m:\na) Con ch\u01b0a th\u00e0nh ni\u00ean; con b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng;\nb) C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh, bao g\u1ed3m con th\u00e0nh ni\u00ean \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1; v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; b\u1ed1, m\u1eb9 \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp, k\u00ea khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh."}
 {"Sentence": "\u0110i\u1ec1u 20. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o\n1. C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, bao g\u1ed3m:\na) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o \u1ed5t ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a;\nb) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.\n2. T\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf v\u00e0 c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1\u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn."}
 {"Sentence": "\u0110i\u1ec1u 21. Thu nh\u1eadp t\u00ednh thu\u1ebf\n1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed \u1ef1t nguy\u1ec7n, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt n\u00e0y.\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed \u1ef1t nguy\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.\n2. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u00ean nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, ti\u00ean b\u1ea3n quy\u00ean, nh\u01b0\u1ee3ng quy\u00ean th\u01b0\u01a1ng m\u1ea1i, nh\u1eadn th\u1eeba k\u00ea, qu\u00e0 t\u1eb7ng l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u00ea quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u00eau 12, 13, 14,\n15, 16, 17 v\u00e0 18 c\u1ee7a Lu\u1eadt n\u00e0y."}
-{"Sentence": "\u0110i\u1ec1u 22: Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n\n1. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1\u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y.\n2. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: "}
-{"Sentence": "\u0110i\u1ec1u 23. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n\n\n1. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y.\n2. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:"}
+{"Sentence": "\u0110i\u1ec1u 22: Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n\n1. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y.\n2. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: \n\nB\u1eadc thu\u1ebf\t\"Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf/n\u0103m\n(tri\u1ec7u \u0111\u1ed3ng)\"\t\"Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf/th\u00e1ng\n(tri\u1ec7u \u0111\u1ed3ng)\"\tThu\u1ebf su\u1ea5t (%)\n1\t\u0110\u1ebfn 60\t\u0110\u1ebfn 5\t5\n2\tTr\u00ean 60 \u0111\u1ebfn 120\tTr\u00ean 5 \u0111\u1ebfn 10\t10\n3\tTr\u00ean 120 \u0111\u1ebfn 216\tTr\u00ean 10 \u0111\u1ebfn 18\t15\n4\tTr\u00ean 216 \u0111\u1ebfn 384\tTr\u00ean 18 \u0111\u1ebfn 32\t20\n5\tTr\u00ean 384 \u0111\u1ebfn 624\tTr\u00ean 32 \u0111\u1ebfn 52\t25\n6\tTr\u00ean 624 \u0111\u1ebfn 960\tTr\u00ean 52 \u0111\u1ebfn 80\t30\n7\tTr\u00ean 960\tTr\u00ean 80\t35"}
+{"Sentence": "\u0110i\u1ec1u 23. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n\n\n1. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt n\u00e0y.\n2. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\n\nThu nh\u1eadp t\u00ednh thu\u1ebf\tThu\u1ebf su\u1ea5t (%)\na) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n\t5\nb) Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i\t5\nc) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\t10\nd) Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng\t10\n\u0111) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y\t20\n\"\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y\"\t0,1\ne) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y\t25\n\"\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y\"\t2"}
 {"Sentence": "\u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\n\n1. Tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\n\na) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf;\n\nb) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ecdi kho\u1ea3n thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\n\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 thu nh\u1eadp v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u01a1n v\u1ecb m\u00ecnh qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\n\n3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y."}
 {"Sentence": "\u0110i\u1ec1u 25. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh\n\n1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.\n\n2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb vi\u1ec7c cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 chi ph\u00ed do b\u00ean mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u1ea3 thay cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.\n\nTr\u01b0\u1eddng h\u1ee3p tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec doanh thu t\u00ednh thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.\n\n3. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:\n\na) 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1;\n\nb) 5% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5;\n\nc) 2 % \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c."}
 {"Sentence": "\u0110i\u1ec1u 26. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\n\n1. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20%.\n\n2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp."}