{"id":3607,"date":"2022-05-19T14:16:33","date_gmt":"2022-05-19T07:16:33","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3607"},"modified":"2022-05-25T09:39:36","modified_gmt":"2022-05-25T02:39:36","slug":"cach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd sau khi thanh tra thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;ch h\u1ea1ch to&aacute;n v&agrave; x\u1eed l&yacute; sau khi thanh tra thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. C&aacute;ch x\u1eed l&yacute; v&agrave; h\u1ea1ch to&aacute;n c&aacute;c kho\u1ea3n ph\u1ea1t v&agrave; truy thu, c&aacute;ch \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s&aacute;ch k\u1ebf to&aacute;n c&aacute;c kho\u1ea3n b\u1ecb ph\u1ea1t, truy thu sau khi thanh tra.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1. Ph&acirc;n bi\u1ec7t kho\u1ea3n ph\u1ea1t v&agrave; truy thu<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTi\u1ec1n Thu\u1ebf truy thu: L&agrave; kho\u1ea3n chi ph&iacute; v&agrave; kh&ocirc;ng \u0111\u01b0\u1ee3c t&iacute;nh l&agrave; chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to&aacute;n thu\u1ebf TNDN.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p: L&agrave; c&aacute;c kho\u1ea3n doanh nghi\u1ec7p b\u1ecb ph\u1ea1t do vi ph\u1ea1m ph&aacute;p lu\u1eadt v\u1ec1 thu\u1ebf.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9:&nbsp;\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh&ocirc;ng t\u01b0 96\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 Thu\u1ebf TNDN: \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th&ocirc;ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0110&atilde; \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th&ocirc;ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v&agrave; \u0110i\u1ec1u 1 Th&ocirc;ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110i\u1ec1u 15 Th&ocirc;ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC h\u01b0\u1edbng d\u1eabn thi h&agrave;nh Lu\u1eadt Thu\u1ebf gi&aacute; tr\u1ecb gia t\u0103ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh&ocirc;ng t\u01b0 133\/2016\/TT-BTC thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to&aacute;n Doanh nghi\u1ec7p v\u1eeba v&agrave; nh\u1ecf\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh&ocirc;ng t\u01b0 200\/2014\/TT-BTC thay th\u1ebf cho Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2006\/Q\u0110-BTC h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to&aacute;n Doanh nghi\u1ec7p.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo \u0111&oacute;:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\t\u0110o\u1ea1n 03 Chu\u1ea9n m\u1ef1c k\u1ebf to&aacute;n s\u1ed1 29 &#8211; Thay \u0111\u1ed5i ch&iacute;nh s&aacute;ch k\u1ebf to&aacute;n, \u01b0\u1edbc t&iacute;nh k\u1ebf to&aacute;n v&agrave; c&aacute;c sai s&oacute;t quy \u0111\u1ecbnh: &ldquo;&#8230;\u1ea2nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf c\u1ee7a vi\u1ec7c s\u1eeda ch\u1eefa c&aacute;c sai s&oacute;t k\u1ef3 tr\u01b0\u1edbc v&agrave; \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi nh\u1eefng thay \u0111\u1ed5i trong ch&iacute;nh s&aacute;ch k\u1ebf to&aacute;n \u0111\u01b0\u1ee3c k\u1ebf to&aacute;n v&agrave; tr&igrave;nh b&agrave;y ph&ugrave; h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to&aacute;n s\u1ed1 17 &ldquo;Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p&rdquo;.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t\u0110i\u1ec3m b \u0110o\u1ea1n 57 Chu\u1ea9n m\u1ef1c k\u1ebf to&aacute;n s\u1ed1 17 &#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh v\u1ec1 c&aacute;c th&agrave;nh ph\u1ea7n ch\u1ee7 y\u1ebfu c\u1ee7a chi ph&iacute; (Ho\u1eb7c thu nh\u1eadp) thu\u1ebf thu nh\u1eadp g\u1ed3m: &ldquo;C&aacute;c \u0111i\u1ec1u ch\u1ec9nh trong n\u0103m cho thu\u1ebf thu nh\u1eadp hi\u1ec7n h&agrave;nh c\u1ee7a c&aacute;c n\u0103m tr\u01b0\u1edbc&rdquo;.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3153\" height=\"629\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac.jpg\" width=\"1199\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-1024x537.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-may-mac-100x52.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/>\n<\/p>\n<p style=\"text-align: justify;\">\n\tSau khi Quy\u1ebft to&aacute;n thu\u1ebf, Doanh nghi\u1ec7p b\u1ecb c\u01a1 quan nh&agrave; n\u01b0\u1edbc Thanh tra thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ph\u1ea3i n\u1ed9p th&ecirc;m Thu\u1ebf GTGT, Thu\u1ebf TNDN v&agrave; ph\u1ea1t ch\u1eadm n\u1ed9p th&igrave; Doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n h\u1ea1ch to&aacute;n v&agrave; x\u1eed l&yacute; nh\u01b0 sau:\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t2. C&aacute;ch h\u1ea1ch to&aacute;n<br \/>\n<\/h2>\n<h3 style=\"text-align: justify;\">\n\t2.1 C&aacute;ch h\u1ea1ch to&aacute;n c&aacute;c kho\u1ea3n truy thu, ph\u1ea1t n\u1ed9p ch\u1eadm<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3n &aacute;nh Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 8211: Chi ph&iacute; thu\u1ebf TNDN hi\u1ec7n h&agrave;nh<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 3334: Thu\u1ebf TNDN\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi n\u1ed9p ti\u1ec1n v&agrave;o Ng&acirc;n s&aacute;ch nh&agrave; n\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3334: Thu\u1ebf TNDN\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; c&aacute;c TK 111, 112\n<\/p>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3n &aacute;nh Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p b\u1ed5 sung, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 811: Chi ph&iacute; kh&aacute;c\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 33311: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi n\u1ed9p ti\u1ec1n v&agrave;o Ng&acirc;n s&aacute;ch nh&agrave; n\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 33311: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.2 C&aacute;ch h\u1ea1ch to&aacute;n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3n &aacute;nh s\u1ed1 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 811: Chi ph&iacute; kh&aacute;c\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 3339: Ph&iacute;, l\u1ec7 ph&iacute; v&agrave; c&aacute;c kho\u1ea3n ph\u1ea3i n\u1ed9p kh&aacute;c\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi n\u1ed9p ti\u1ec1n v&agrave;o ng&acirc;n s&aacute;ch nh&agrave; n\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3339: Ph&iacute;, l\u1ec7 ph&iacute; v&agrave; c&aacute;c kho\u1ea3n ph\u1ea3i n\u1ed9p kh&aacute;c\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong><em>L\u01b0u &yacute;:<\/em><\/strong> Khi Quy\u1ebft to&aacute;n thu\u1ebf TNDN n\u0103m, kho\u1ea3n ti\u1ec1n ph\u1ea1t n&agrave;y kh&ocirc;ng \u0111\u01b0\u1ee3c t&iacute;nh v&agrave;o chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb khi t&iacute;nh Thu\u1ebf TNDN. Khi l&agrave;m Quy\u1ebft to&aacute;n thu\u1ebf TNDN n\u0103m th&igrave; lo\u1ea1i to&agrave;n b\u1ed9 h&oacute;a \u0111\u01a1n n&agrave;y ra kh\u1ecfi chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t&iacute;nh Thu\u1ebf TNDN (Gi&aacute; tr\u1ecb c\u1ee7a h&oacute;a \u0111\u01a1n n&agrave;y v&agrave;o Ch\u1ec9 ti&ecirc;u B4 t\u1ea1i T\u1edd khai quy\u1ebft to&aacute;n thu\u1ebf TNDN M\u1eabu 03\/TNDN).\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.3 C&aacute;ch \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf b\u1ecb truy thu sau thanh tra thu\u1ebf tr&ecirc;n s\u1ed5 k\u1ebf to&aacute;n n\u0103m<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\t\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i n\u0103m tr\u01b0\u1edbc (N\u1ebfu TK 4211 c&oacute; s\u1ed1 d\u01b0 N\u1ee3) ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 d\u01b0 C&oacute; \u0111\u1ea7u n\u0103m c\u1ee7a TK 4211 (N\u1ebfu TK 4211 c&oacute; s\u1ed1 d\u01b0 C&oacute;): S\u1ed1 b\u1ecb truy thu.\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110i\u1ec1u ch\u1ec9nh t\u0103ng S\u1ed1 D\u01b0 C&oacute; \u0111\u1ea7u n\u0103m c\u1ee7a TK 333 (Chi ti\u1ebft TK 3331: S\u1ed1 thu\u1ebf GTGT b\u1ecb truy thu, TK 3334: S\u1ed1 thu\u1ebf TNDN b\u1ecb truy thu):\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4211\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;C&oacute; TK 3334: Ti\u1ec1n truy Thu\u1ebf TNDN\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4211\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;C&oacute; TK 33311: Ti\u1ec1n truy Thu\u1ebf GTGT\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4211\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;C&oacute; TK 3335: Ti\u1ec1n truy Thu\u1ebf TNCN\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 v&agrave;o k\u1ebft lu\u1eadn thanh tra ti\u1ebfn h&agrave;nh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m tr&ecirc;n B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh \u0111\u1ed1i v\u1edbi c&aacute;c ch\u1ec9 ti&ecirc;u b\u1ecb \u1ea3nh h\u01b0\u1edfng sau k\u1ebft lu\u1eadn thanh tra v&agrave; ph\u1ea3i thuy\u1ebft minh c\u1ee5 th\u1ec3 trong B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh n\u0103m.<br \/>\n\tKhi n\u1ed9p s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN b\u1ecb truy thu v&agrave;o Ng&acirc;n s&aacute;ch nh&agrave; n\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 333 (Chi ti\u1ebft TK 33311, TK 3334, TK 3335)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111, 112.<br \/>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n%20v%C3%A0%20x%E1%BB%AD%20l%C3%BD%20sau%20khi%20thanh%20tra%20thu%E1%BA%BF%20ra%20quy%E1%BA%BFt%20%C4%91%E1%BB%8Bnh%20x%E1%BB%AD%20ph%E1%BA%A1t&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fcach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-va-xu-ly-sau-khi-thanh-tra-thue-ra-quyet-dinh-xu-phat\/', 'C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n%20v%C3%A0%20x%E1%BB%AD%20l%C3%BD%20sau%20khi%20thanh%20tra%20thu%E1%BA%BF%20ra%20quy%E1%BA%BFt%20%C4%91%E1%BB%8Bnh%20x%E1%BB%AD%20ph%E1%BA%A1t', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; 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