{"id":6262,"date":"2025-11-28T07:00:00","date_gmt":"2025-11-28T14:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6262"},"modified":"2025-11-20T21:31:16","modified_gmt":"2025-11-21T04:31:16","slug":"chuyen-loi-nhuan-ra-nuoc-ngoai-quy-dinh-phap-ly-va-luu-y-quan-trong-cho-doanh-nghiep-fdi","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/chuyen-loi-nhuan-ra-nuoc-ngoai-quy-dinh-phap-ly-va-luu-y-quan-trong-cho-doanh-nghiep-fdi\/","title":{"rendered":"Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i: Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng cho doanh nghi\u1ec7p FDI"},"content":{"rendered":"\n<p>Vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam v\u1ec1 c\u00f4ng ty m\u1eb9 l\u00e0 quy\u1ec1n c\u01a1 b\u1ea3n v\u00e0 h\u1ee3p ph\u00e1p, nh\u01b0ng \u0111i k\u00e8m v\u1edbi nhi\u1ec1u y\u00eau c\u1ea7u ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd. Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ngo\u1ea1i h\u1ed1i t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u00fang quy \u0111\u1ecbnh. Hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c v\u00e0 nh\u1eefng gi\u1edbi h\u1ea1n th\u1ef1c t\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 thanh kho\u1ea3n.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> bi\u00ean so\u1ea1n v\u00e0 c\u1eadp nh\u1eadt theo ph\u00e1p lu\u1eadt n\u0103m 2025, cung c\u1ea5p cho doanh nghi\u1ec7p FDI quy tr\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-84b1684b08fbad46cad944041285cb97\" id=\"h-1-di\u1ec1u-ki\u1ec7n-phap-ly-d\u1ec3-d\u01b0\u1ee3c-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn\"><strong>1. \u0110i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ee3i nhu\u1eadn<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0\u202f186\/2010\/TT\u2011BTC.<\/em><\/p>\n\n\n\n<p>Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ee3i nhu\u1eadn h\u1ee3p ph\u00e1p ra n\u01b0\u1edbc ngo\u00e0i n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh = (Ph\u1ea7n l\u1ee3i nhu\u1eadn trong n\u0103m t\u00e0i ch\u00ednh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam + L\u1ee3i nhu\u1eadn ch\u01b0a chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc) &#8211; C\u00e1c kho\u1ea3n \u0111\u00e3 cam k\u1ebft t\u00e1i \u0111\u1ea7u t\u01b0 ho\u1eb7c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, chi ph\u00ed c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>N\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n l\u1ed7 l\u0169y k\u1ebf sau khi b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf th\u00ec ph\u1ea7n l\u1ee3i nhu\u1eadn trong k\u1ef3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c chia ra v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5: C\u00f4ng ty do nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i A g\u00f3p v\u1ed1n l\u1ed7 4 t\u1ef7 n\u0103m 2009.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>Tr\u01b0\u1eddng h\u1ee3p 1:<\/em><\/strong> N\u0103m 2010, C\u00f4ng ty c\u00f3 thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf l\u00e0 3 t\u1ef7 \u0111\u1ed3ng, sau khi b\u00f9 l\u1ed7 t\u1eeb 2009 th\u00ec v\u1eabn c\u00f2n l\u1ed7 1 t\u1ef7 \u0111\u1ed3ng, do \u0111\u00f3 C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c chia l\u1ee3i nhu\u1eadn v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 A kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 n\u01b0\u1edbc.<\/li>\n\n\n\n<li><strong><em>Tr\u01b0\u1eddng h\u1ee3p 2:<\/em><\/strong> N\u0103m 2010, C\u00f4ng ty c\u00f3 thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf l\u00e0 5 t\u1ef7 \u0111\u1ed3ng, sau khi b\u00f9 l\u1ed7 t\u1eeb 2009 c\u00f2n 1 t\u1ef7 \u0111\u1ed3ng ch\u1ecbu thu\u1ebf. V\u1edbi thu\u1ebf su\u1ea5t 25%, C\u00f4ng ty n\u1ed9p 250 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf TNDN, sau \u0111\u00f3 C\u00f4ng ty \u0111\u01b0\u1ee3c chia l\u1ee3i nhu\u1eadn v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 A c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-6cf1e3a15edc91720a513271082b8077\" id=\"h-2-th\u1eddi-di\u1ec3m-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn\"><strong>2. Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n l\u1ee3i nhu\u1eadn<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 186\/2010\/TT-BTC.<\/em><\/p>\n\n\n\n<p>C\u00f3 hai th\u1eddi \u0111i\u1ec3m l\u00e0 h\u00e0ng n\u0103m v\u00e0 khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam. Theo \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e3 ho\u00e0n th\u00e0nh t\u1ea5t c\u1ea3 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>\u0110\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>\u0110\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1ec1 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (\u0111\u1ed1i v\u1edbi chuy\u1ec3n l\u1ee3i nhu\u1eadn khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam).<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"721\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/200-721x1024.png\" alt=\"\" class=\"wp-image-6272\" style=\"width:409px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/200-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/200-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/200-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/200-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/200.png 1409w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-d0dd743895d5f2137388309e7d0178a5\" id=\"h-3-hinh-th\u1ee9c-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn\"><strong>3. H\u00ecnh th\u1ee9c chuy\u1ec3n l\u1ee3i nhu\u1eadn<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 186\/2010\/TT-BTC; Kho\u1ea3n 5 \u0110i\u1ec1u 3, kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 02\/2019\/N\u0110-CP.<\/em><\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng ti\u1ec1n m\u1eb7t (ti\u1ec1n Vi\u1ec7t Nam ho\u1eb7c ngo\u1ea1i t\u1ec7) ho\u1eb7c b\u1eb1ng hi\u1ec7n v\u1eadt.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>N\u1ebfu chuy\u1ec3n b\u1eb1ng hi\u1ec7n v\u1eadt:<\/em><\/strong> Th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i gi\u00e1 tr\u1ecb hi\u1ec7n v\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan.<\/li>\n\n\n\n<li><strong><em>N\u1ebfu chuy\u1ec3n b\u1eb1ng ti\u1ec1n:<\/em><\/strong> Vi\u1ec7c chuy\u1ec3n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp \u0111\u00e3 \u0111\u00f3ng, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c \u0111\u1ed3ng Vi\u1ec7t Nam t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-25c9f11a72a065754b538ac6a824b0fb\" id=\"h-4-quy-trinh-th\u1ee7-t\u1ee5c-chuy\u1ec3n-l\u1ee3i-nhu\u1eadn\"><strong>4. Quy tr\u00ecnh th\u1ee7 t\u1ee5c chuy\u1ec3n l\u1ee3i nhu\u1eadn<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 4, 5 Th\u00f4ng t\u01b0 186\/2010\/TT-BTC.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1edbc khi chuy\u1ec3n, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00f4ng ty \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p g\u00f3p v\u1ed1n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o chuy\u1ec3n l\u1ee3i nhu\u1eadn theo m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 186\/2010\/TT-BTC \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u00edt nh\u1ea5t 07 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y chuy\u1ec3n.<\/li>\n\n\n\n<li>H\u1ed3 s\u01a1 k\u00e8m theo g\u1ed3m: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, quy\u1ebft \u0111\u1ecbnh chia l\u1ee3i nhu\u1eadn (ho\u1eb7c ngh\u1ecb quy\u1ebft c\u1ee7a \u0111\u1ea1i h\u1ed9i\/c\u1ed5 \u0111\u00f4ng) v\u00e0 c\u00e1c gi\u1ea5y t\u1edd gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/li>\n\n\n\n<li>Sau khi thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c minh, ng\u00e2n h\u00e0ng s\u1ebd s\u1eed d\u1ee5ng h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a kho\u1ea3n l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n.<\/li>\n<\/ul>\n\n\n\n<p><em>\u201cN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c DNP Viet Nam Law Firm cung c\u1ea5p nh\u1eb1m m\u1ee5c \u0111\u00edch tham kh\u1ea3o. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi.\u201d<\/em><\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n<p>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam v\u1ec1 c\u00f4ng ty m\u1eb9 l\u00e0 quy\u1ec1n c\u01a1 b\u1ea3n v\u00e0 h\u1ee3p ph\u00e1p, nh\u01b0ng \u0111i k\u00e8m v\u1edbi nhi\u1ec1u y\u00eau c\u1ea7u ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd. Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6272,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,1],"tags":[],"class_list":["post-6262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i: Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng cho doanh nghi\u1ec7p FDI - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn 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