{"id":6144,"date":"2026-05-18T11:52:12","date_gmt":"2026-05-18T04:52:12","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6144"},"modified":"2026-05-18T11:52:12","modified_gmt":"2026-05-18T04:52:12","slug":"xac-nhan-khong-no-thue-hai-quan-online","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/xac-nhan-khong-no-thue-hai-quan-online\/","title":{"rendered":"X\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online"},"content":{"rendered":"

X\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online<\/span><\/a> \u0111ang tr\u1edf th\u00e0nh th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng. Theo d\u1eef li\u1ec7u t\u1eeb ng\u00e0nh H\u1ea3i quan, ph\u1ea7n l\u1edbn h\u1ed3 s\u01a1 b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd \u0111\u1ec1u li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u00f2n t\u1ed3n t\u1ea1i kho\u1ea3n l\u1ec7 ph\u00ed nh\u1ecf ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t tr\u00ean h\u1ec7 th\u1ed1ng t\u1eadp trung.<\/span><\/p>\n

Trong b\u1ed1i c\u1ea3nh quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t giai \u0111o\u1ea1n 2026 – 2027, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n tra c\u1ee9u n\u1ee3 thu\u1ebf ch\u00ednh x\u00e1c m\u00e0 c\u00f2n ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u00fang M\u1eabu s\u1ed1 34\/CVXNHT\/TXNK v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng \u0111\u00fang quy tr\u00ecnh. Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro do hi\u1ec3u sai gi\u1eefa \u201ctra c\u1ee9u n\u1ee3 thu\u1ebf\u201d v\u00e0 \u201cv\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf\u201d.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online<\/b><\/h2>\n

X\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online l\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan H\u1ea3i quan x\u00e1c nh\u1eadn doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, chia t\u00e1ch, s\u00e1p nh\u1eadp ho\u1eb7c c\u1ea7n ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n

H\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 M\u1eabu s\u1ed1 34\/CVXNHT\/TXNK.<\/span><\/p>\n

K\u1ebft qu\u1ea3 x\u1eed l\u00fd th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i trong kho\u1ea3ng 05 ng\u00e0y l\u00e0m vi\u1ec7c th\u00f4ng qua h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn.<\/span><\/p>\n

V\u00ec sao x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online tr\u1edf th\u00e0nh th\u1ee7 t\u1ee5c quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n
\"V\u00ec
V\u00ec sao x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online tr\u1edf th\u00e0nh th\u1ee7 t\u1ee5c quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p<\/figcaption><\/figure>\n

Trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ch\u1ec9 nh\u1eadn ra t\u1ea7m quan tr\u1ecdng c\u1ee7a th\u1ee7 t\u1ee5c n\u00e0y khi h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 b\u1ecb treo nhi\u1ec1u th\u00e1ng. C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng hi\u1ec7n y\u00eau c\u1ea7u doanh nghi\u1ec7p ho\u00e0n t\u1ea5t x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi ch\u1ea5p nh\u1eadn ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd n\u1eb1m \u1edf c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung to\u00e0n qu\u1ed1c c\u1ee7a ng\u00e0nh H\u1ea3i quan. Ch\u1ec9 c\u1ea7n doanh nghi\u1ec7p c\u00f2n n\u1ee3 m\u1ed9t kho\u1ea3n l\u1ec7 ph\u00ed h\u1ea3i quan nh\u1ecf t\u1ea1i b\u1ea5t k\u1ef3 chi c\u1ee5c n\u00e0o, h\u1ec7 th\u1ed1ng s\u1ebd ghi nh\u1eadn tr\u1ea1ng th\u00e1i ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng n\u1ee3 thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng v\u1eabn b\u1ecb t\u1eeb ch\u1ed1i x\u00e1c nh\u1eadn do c\u00f2n n\u1ee3 l\u1ec7 ph\u00ed t\u1edd khai 20.000 \u0111\u1ed3ng ho\u1eb7c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online?<\/b><\/h2>\n
\"Nh\u1eefng
Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online<\/figcaption><\/figure>\n

X\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online l\u00e0 th\u1ee7 t\u1ee5c quan tr\u1ecdng trong nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed1i t\u00e1c v\u00e0 ng\u00e2n h\u00e0ng ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c nh\u01b0 gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp, \u0111\u1ea5u th\u1ea7u ho\u1eb7c xu\u1ea5t c\u1ea3nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn b\u1eaft bu\u1ed9c ho\u1eb7c th\u01b0\u1eddng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online.<\/span><\/p>\n

Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 ho\u1eb7c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t. Khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ph\u1ed1i h\u1ee3p \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan H\u1ea3i quan \u0111\u1ec3 ki\u1ec3m tra ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

N\u1ebfu ch\u01b0a c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 th\u01b0\u1eddng b\u1ecb t\u1ea1m d\u1eebng x\u1eed l\u00fd.<\/span><\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia t\u00e1ch, s\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t<\/b><\/h3>\n

Khi t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh tr\u01b0\u1edbc v\u00e0 sau chuy\u1ec3n \u0111\u1ed5i. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1ec1 tr\u00e1ch nhi\u1ec7m thu\u1ebf gi\u1eefa c\u00e1c ph\u00e1p nh\u00e2n.<\/span><\/p>\n

Trong nhi\u1ec1u th\u01b0\u01a1ng v\u1ee5 M&A t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng y\u00eau c\u1ea7u b\u1ed5 sung v\u0103n b\u1ea3n x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan nh\u01b0 m\u1ed9t \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i chu\u1ea9n b\u1ecb xu\u1ea5t c\u1ea3nh<\/b><\/h3>\n

M\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ho\u00e0n t\u1ea5t x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 nh\u00f3m th\u01b0\u1eddng b\u1ecb ph\u00e1t sinh sai l\u1ec7ch d\u1eef li\u1ec7u do thay \u0111\u1ed5i h\u1ed9 chi\u1ebfu ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n.<\/span><\/p>\n

Doanh nghi\u1ec7p tham gia \u0111\u1ea5u th\u1ea7u qu\u1ed1c t\u1ebf<\/b><\/h3>\n

Nhi\u1ec1u g\u00f3i th\u1ea7u EPC, logistics ho\u1eb7c xu\u1ea5t nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u doanh nghi\u1ec7p ch\u1ee9ng minh l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 thu\u1ebf minh b\u1ea1ch.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, v\u0103n b\u1ea3n x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online gi\u00fap t\u0103ng m\u1ee9c \u0111\u1ed9 tin c\u1eady v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 ng\u00e2n h\u00e0ng t\u00e0i tr\u1ee3.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0o \u0111i\u1ec1u ch\u1ec9nh x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online?<\/b><\/h2>\n
\"C\u01a1
C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0o \u0111i\u1ec1u ch\u1ec9nh x\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online<\/figcaption><\/figure>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n

80\/2021\/TT-BTC \u901a\u51fd<\/b><\/h3>\n

80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd tr\u1ecdng t\u00e2m quy \u0111\u1ecbnh v\u1ec1 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u00f5 tr\u00ecnh t\u1ef1 x\u1eed l\u00fd h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n ph\u1ea3n h\u1ed3i v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng t\u01b0 38\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 39\/2018\/TT-BTC<\/b><\/h3>\n

Hai v\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf t\u1eadp trung c\u1ee7a ng\u00e0nh H\u1ea3i quan.<\/span><\/p>\n

N\u1ed9i dung quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u n\u1ee3 thu\u1ebf, x\u1eed l\u00fd ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/b><\/h3>\n

Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf hi\u1ec7n nay.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd n\u1ee3 thu\u1ebf ph\u00e1t sinh.<\/span><\/p>\n

M\u1eabu s\u1ed1 34\/CVXNHT\/TXNK<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 bi\u1ec3u m\u1eabu quan tr\u1ecdng nh\u1ea5t trong h\u1ed3 s\u01a1 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

N\u1ebfu s\u1eed d\u1ee5ng sai bi\u1ec3u m\u1eabu ho\u1eb7c thi\u1ebfu n\u1ed9i dung b\u1eaft bu\u1ed9c, h\u1ed3 s\u01a1 th\u01b0\u1eddng b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ec3 b\u1ed5 sung.<\/span><\/p>\n

X\u00e1c nh\u1eadn kh\u00f4ng n\u1ee3 thu\u1ebf h\u1ea3i quan online g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h2>\n

Quy tr\u00ecnh hi\u1ec7n nay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n g\u1ea7n nh\u01b0 ho\u00e0n to\u00e0n tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ed1i so\u00e1t r\u1ea5t k\u1ef9 tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/p>\n

B\u01b0\u1edbc 1: Tra c\u1ee9u t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan<\/b><\/h3>\n

Doanh nghi\u1ec7p truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed H\u1ea3i quan Vi\u1ec7t Nam v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng tra c\u1ee9u n\u1ee3 thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng tin c\u1ea7n nh\u1eadp th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n