{"id":10290,"date":"2018-11-20T15:02:47","date_gmt":"2018-11-20T08:02:47","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=10290"},"modified":"2022-02-05T16:57:20","modified_gmt":"2022-02-05T09:57:20","slug":"tu-van-khai-nhan-di-san-thua-theo-di-chuc","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/tu-van-khai-nhan-di-san-thua-theo-di-chuc\/","title":{"rendered":"T\u01b0 v\u1ea5n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf theo di ch\u00fac"},"content":{"rendered":"\n

T\u01b0 v\u1ea5n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf theo di ch\u00fac. c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung di ch\u00fac, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t \u0111ai?<\/p>\n

T\u00f3m t\u1eaft c\u00e2u h\u1ecfi:<\/strong>
\n\u00d4ng n\u1ed9i t\u00f4i c\u00f3 mi\u1ebfng \u0111\u1ea5t \u0111\u1ec3 l\u1ea1i cho t\u00f4i tr\u01b0\u1edbc khi qua \u0111\u1eddi c\u0169ng c\u00f3 l\u1eadp di ch\u00fac \u0111\u01b0\u1ee3c x\u00e3 x\u00e1c nh\u1eadn, nh\u01b0ng nay t\u00f4i \u0111i l\u00e0m sang t\u00ean s\u1ed5 \u0111\u1ecf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, \u1edf x\u00e3 k\u00eau l\u00e0 ph\u1ea3i k\u00eau t\u1ea5t c\u1ea3 con c\u00e1i c\u1ee7a n\u1ed9i t\u00f4i v\u1ec1 l\u00e0m \u0111\u01a1n t\u1eeb b\u1ecf quy\u1ec1n th\u1eeba h\u01b0\u1edfng m\u1edbi l\u00e0m cho t\u00f4i. V\u1eady t\u00f4i mu\u1ed1n h\u1ecfi nh\u01b0 v\u1eady l\u00e0 c\u00f3 \u0111\u00fang lu\u1eadt kh\u00f4ng v\u00e0 t\u1ed1n chi ph\u00ed kh\u00f4ng? Xin c\u00e1m \u01a1n.<\/p>\n

T\u01b0 v\u1ea5n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf theo di ch\u00fac<\/h3>\n

1. C\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/strong>
\n\u2013 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 2015
\n\u2013 Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh 2014
\n\u2013 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007
\n\u2013 Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/p>\n

2. N\u1ed9i dung t\u01b0 v\u1ea5n:<\/strong>
\nDo th\u00f4ng tin b\u1ea1n cung c\u1ea5p kh\u00f4ng r\u00f5 r\u00e0ng n\u00ean \u00e1p d\u1ee5ng B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 2015 v\u00e0 Lu\u1eadt h\u00f4n nh\u00e2n gia \u0111\u00ecnh 2014 c\u00f3 th\u1ec3 ph\u00e2n t\u00edch c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n

2.1. Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t:<\/strong> M\u1ea3nh \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a \u00f4ng n\u1ed9i b\u1ea1n:
\nN\u1ebfu di ch\u00fac \u00f4ng n\u1ed9i b\u1ea1n \u0111\u1ec3 l\u1ea1i h\u1ee3p ph\u00e1p th\u00ec vi\u1ec7c ph\u00e2n chia di s\u1ea3n \u00f4ng n\u1ed9i \u0111\u1ec3 l\u1ea1i s\u1ebd tu\u00e2n th\u1ee7 theo di ch\u00fac. Tuy nhi\u00ean, s\u1ebd c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung di ch\u00fac nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 644. Ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung c\u1ee7a di ch\u00fac<\/strong><\/em><\/p>\n

1. Nh\u1eefng ng\u01b0\u1eddi sau \u0111\u00e2y v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n b\u1eb1ng hai ph\u1ea7n ba su\u1ea5t c\u1ee7a m\u1ed9t ng\u01b0\u1eddi th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt n\u1ebfu di s\u1ea3n \u0111\u01b0\u1ee3c chia theo ph\u00e1p lu\u1eadt, trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi l\u1eadp di ch\u00fac cho h\u01b0\u1edfng di s\u1ea3n ho\u1eb7c ch\u1ec9 cho h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n \u00edt h\u01a1n hai ph\u1ea7n ba su\u1ea5t \u0111\u00f3:
\n<\/em>a) Con ch\u01b0a th\u00e0nh ni\u00ean, cha, m\u1eb9, v\u1ee3, ch\u1ed3ng;
\n<\/em>b) Con th\u00e0nh ni\u00ean m\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/em><\/p>\n

2. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 620 ho\u1eb7c h\u1ecd l\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 quy\u1ec1n h\u01b0\u1edfng di s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 621 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y.\u201d<\/em><\/p>\n

Nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung di ch\u00fac c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n \u00f4ng n\u1ed9i b\u1ea1n \u0111\u1ec3 l\u1ea1i. Do \u0111\u00f3, nh\u1eefng ng\u01b0\u1eddi \u0111\u00f3 ph\u1ea3i \u0111\u1ed3ng \u00fd t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf th\u00ec b\u1ea1n m\u1edbi c\u00f3 th\u1ec3 sang t\u00ean s\u1ed5 \u0111\u1ecf \u0111\u1ee9ng t\u00ean b\u1ea1n.<\/p>\n

N\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung di ch\u00fac th\u00ec b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c th\u1eeba h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n n\u00e0y m\u00e0 kh\u00f4ng c\u1ea7n s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi kh\u00e1c.<\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai:<\/strong> M\u1ea3nh \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a \u00f4ng v\u00e0 b\u00e0:<\/p>\n

\u0110i\u1ec1u 66 Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh 2014 quy \u0111\u1ecbnh Khi m\u1ed9t b\u00ean v\u1ee3, ch\u1ed3ng ch\u1ebft m\u00e0 c\u00f3 y\u00eau c\u1ea7u v\u1ec1 chia di s\u1ea3n th\u00ec t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c chia \u0111\u00f4i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i s\u1ea3n. Ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a v\u1ee3, ch\u1ed3ng ch\u1ebft \u0111\u01b0\u1ee3c chia theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1eeba k\u1ebf.
\nDo \u0111\u00f3, \u00f4ng v\u00e0 b\u00e0 m\u1ed7i ng\u01b0\u1eddi s\u1ebd c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi m\u1ed9t n\u1eeda s\u1ed1 t\u00e0i s\u1ea3n.<\/p>\n

\u2013 N\u1ebfu \u00f4ng m\u1ea5t \u0111i c\u00f3 \u0111\u1ec3 l\u1ea1i di ch\u00fac v\u00e0 di ch\u00fac h\u1ee3p ph\u00e1p th\u00ec ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a \u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n chia theo di ch\u00fac, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung di ch\u00fac.
\nNh\u1eefng ng\u01b0\u1eddi n\u00e0y s\u1ebd c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a \u00f4ng. Do \u0111\u00f3, h\u1ecd ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf m\u1edbi c\u00f3 th\u1ec3 sang t\u00ean b\u1ea1n tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn cho b\u1ea1n.<\/p>\n

\u2013 N\u1ebfu \u00f4ng m\u1ea5t \u0111i kh\u00f4ng \u0111\u1ec3 l\u1ea1i di ch\u00fac th\u00ec ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chia th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt. \u0110i\u1ec1u 651 B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n chia di s\u1ea3n th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 651. Ng\u01b0\u1eddi th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt<\/strong><\/em><\/p>\n

1. Nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo th\u1ee9 t\u1ef1 sau \u0111\u00e2y:<\/em>
\na) H\u00e0ng th\u1eeba k\u1ebf th\u1ee9 nh\u1ea5t g\u1ed3m: v\u1ee3, ch\u1ed3ng, cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i, con \u0111\u1ebb, con nu\u00f4i c\u1ee7a ng\u01b0\u1eddi ch\u1ebft;<\/em>
\nb) H\u00e0ng th\u1eeba k\u1ebf th\u1ee9 hai g\u1ed3m: \u00f4ng n\u1ed9i, \u00f4ng n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i, anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft; ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft m\u00e0 ng\u01b0\u1eddi ch\u1ebft l\u00e0 \u00f4ng n\u1ed9i, \u00f4ng n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i;<\/em>
\nc) H\u00e0ng th\u1eeba k\u1ebf th\u1ee9 ba g\u1ed3m: c\u1ee5 n\u1ed9i, c\u1ee5 ngo\u1ea1i c\u1ee7a ng\u01b0\u1eddi ch\u1ebft; b\u00e1c ru\u1ed9t, ch\u00fa ru\u1ed9t, c\u1eadu ru\u1ed9t, c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft; ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft m\u00e0 ng\u01b0\u1eddi ch\u1ebft l\u00e0 b\u00e1c ru\u1ed9t, ch\u00fa ru\u1ed9t, c\u1eadu ru\u1ed9t, c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t; ch\u1eaft ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi ch\u1ebft m\u00e0 ng\u01b0\u1eddi ch\u1ebft l\u00e0 c\u1ee5 n\u1ed9i, c\u1ee5 ngo\u1ea1i.<\/em><\/p>\n

2. Nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf c\u00f9ng h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n b\u1eb1ng nhau.<\/em><\/p>\n

3. Nh\u1eefng ng\u01b0\u1eddi \u1edf h\u00e0ng th\u1eeba k\u1ebf sau ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eeba k\u1ebf, n\u1ebfu kh\u00f4ng c\u00f2n ai \u1edf h\u00e0ng th\u1eeba k\u1ebf tr\u01b0\u1edbc do \u0111\u00e3 ch\u1ebft, kh\u00f4ng c\u00f3 quy\u1ec1n h\u01b0\u1edfng di s\u1ea3n, b\u1ecb tru\u1ea5t quy\u1ec1n h\u01b0\u1edfng di s\u1ea3n ho\u1eb7c t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n.\u201d<\/em><\/p>\n

Nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea7n di s\u1ea3n n\u00e0y s\u1ebd ph\u1ea3i \u0111\u1ed3ng \u00fd nh\u01b0\u1ee3ng l\u1ea1i ph\u1ea7n di s\u1ea3n c\u1ee7a h\u1ecd sang cho b\u1ea1n.<\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 ba:<\/strong> T\u00e0i s\u1ea3n l\u00e0 s\u1edf h\u1eefu chung c\u1ee7a h\u1ed9 gia \u0111\u00ecnh:
\nNh\u1eefng th\u00e0nh vi\u00ean c\u00f3 t\u00ean tr\u00ean s\u1ed5 h\u1ed9 kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ebd c\u00f3 quy\u1ec1n ngang nhau tr\u00ean ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y. Nh\u1eefng th\u00e0nh vi\u00ean \u1ea5y ph\u1ea3i t\u1eeb ch\u1ed1i nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf th\u00ec b\u1ea1n m\u1edbi c\u00f3 th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c sang t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee9ng t\u00ean b\u1ea1n.
\n\u0110\u1ed3ng th\u1eddi, khi b\u1ea1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho, th\u1eeba k\u1ebf m\u1ea3nh \u0111\u1ea5t n\u00e0y th\u00ec s\u1ebd ph\u00e1t sinh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, l\u1ec7 ph\u00ed \u0111\u1ecba ch\u00ednh:<\/p>\n

\u2013 V\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:
\n<\/strong>\u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi nh\u1eadn th\u1eeba k\u1ebf, t\u1eb7ng cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/em>
\n\u2026<\/em>
\n4. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, \u00f4ng n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.\u201d<\/em><\/p>\n

Ngo\u00e0i nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh tr\u00ean, khi b\u1ea1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1eeb nh\u1eefng ng\u01b0\u1eddi kh\u00e1c th\u00ec thu\u1ebf su\u1ea5t s\u1ebd l\u00e0 10% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn c\u0103n c\u1ee9 \u0110i\u1ec1u 31 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007.<\/p>\n

\u2013 V\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/strong>
\n\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 9. Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/em>
\n\u2026<\/em>
\n10. Nh\u00e0, \u0111\u1ea5t nh\u1eadn th\u1eeba k\u1ebf ho\u1eb7c l\u00e0 qu\u00e0 t\u1eb7ng gi\u1eefa: V\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, \u00f4ng n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.\u201d<\/em><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec s\u1ebd ph\u1ea3i \u0111\u00f3ng theo t\u1ef7 l\u1ec7 0,5%.<\/p>\n

\u2013 L\u1ec7 ph\u00ed \u0111\u1ecba ch\u00ednh:<\/strong> C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

\u00bb Th\u1ee7 t\u1ee5c khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n th\u1eeba k\u1ebf<\/a><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 \u00fd ki\u1ebfn tham kh\u1ea3o, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n th\u1eeba k\u1ebf theo c\u00e1c v\u0103n b\u1ea3n m\u1edbi vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u01b0 v\u1ea5n khai nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf theo di ch\u00fac. c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung di ch\u00fac, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t \u0111ai? T\u00f3m t\u1eaft c\u00e2u h\u1ecfi: \u00d4ng n\u1ed9i t\u00f4i c\u00f3 mi\u1ebfng \u0111\u1ea5t […]<\/p>\n","protected":false},"author":1,"featured_media":13817,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[233],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/10290"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=10290"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/10290\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media\/13817"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=10290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=10290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=10290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}