{"id":22984,"date":"2017-11-21T01:25:00","date_gmt":"2017-11-20T18:25:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=22984"},"modified":"2020-06-21T18:00:33","modified_gmt":"2020-06-21T11:00:33","slug":"nop-tien-an-phi-vu-an-vu-an-dan-su-ai-phai-chiu","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nop-tien-an-phi-vu-an-vu-an-dan-su-ai-phai-chiu\/","title":{"rendered":"N\u1ed9p ti\u1ec1n \u00e1n ph\u00ed v\u1ee5 \u00e1n v\u1ee5 \u00e1n d\u00e2n s\u1ef1 ai ph\u1ea3i ch\u1ecbu?"},"content":{"rendered":"\n

N\u1ed9p ti\u1ec1n \u00e1n ph\u00ed v\u1ee5 \u00e1n v\u1ee5 \u00e1n d\u00e2n s\u1ef1 ai ph\u1ea3i ch\u1ecbu, m\u1ee9c n\u1ed9p l\u00e0 bao nhi\u00eau? m\u1ee9c n\u1ed9p t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m, ph\u00fac th\u1ea9m l\u00e0 bao nhi\u00eau? C\u00f3 ph\u1ea3i ng\u01b0\u1eddi b\u1ecb ki\u1ec7n (B\u1ecb \u0111\u01a1n) ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m trong tr\u01b0\u1eddng h\u1ee3p to\u00e0n b\u1ed9 y\u00eau c\u1ea7u c\u1ee7a nguy\u00ean \u0111\u01a1n \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn kh\u00f4ng?. <\/span><\/p>\n

N\u1ed9p ti\u1ec1n \u00e1n ph\u00ed v\u1ee5 \u00e1n v\u1ee5 \u00e1n d\u00e2n s\u1ef1 ai ph\u1ea3i ch\u1ecbu?<\/strong><\/h2>\n

1. Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1<\/span> s\u01a1 th\u1ea9m, ph\u00fac th\u1ea9m<\/strong><\/h3>\n

Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m, ph\u00fac th\u1ea9m quy \u0111\u1ecbnh t\u1ea1i C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 25, \u0110i\u1ec1u 28 Ngh\u1ecb quy\u1ebft s\u1ed1 326\/2016\/UBTVQH14 Ngh\u1ecb quy\u1ebft quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, mi\u1ec5n, gi\u1ea3m, thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u00e1n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed t\u00f2a \u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 25. Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m<\/strong><\/em><\/p>\n

1. Nguy\u00ean \u0111\u01a1n, b\u1ecb \u0111\u01a1n c\u00f3 y\u00eau c\u1ea7u ph\u1ea3n t\u1ed1, ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp trong v\u1ee5 \u00e1n v\u1ec1 tranh ch\u1ea5p d\u00e2n s\u1ef1, h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh, kinh doanh, th\u01b0\u01a1ng m\u1ea1i, lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb quy\u1ebft n\u00e0y.<\/em><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 \u00e1n c\u00f3 nhi\u1ec1u nguy\u00ean \u0111\u01a1n m\u00e0 m\u1ed7i nguy\u00ean \u0111\u01a1n c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp th\u00ec m\u1ed7i nguy\u00ean \u0111\u01a1n ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed theo y\u00eau c\u1ea7u ri\u00eang c\u1ee7a m\u1ed7i ng\u01b0\u1eddi. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c nguy\u00ean \u0111\u01a1n c\u00f9ng chung m\u1ed9t y\u00eau c\u1ea7u th\u00ec c\u00e1c nguy\u00ean \u0111\u01a1n ph\u1ea3i n\u1ed9p chung ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed.<\/em><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 \u00e1n c\u00f3 nhi\u1ec1u b\u1ecb \u0111\u01a1n m\u00e0 m\u1ed7i b\u1ecb \u0111\u01a1n c\u00f3 y\u00eau c\u1ea7u ph\u1ea3n t\u1ed1 \u0111\u1ed9c l\u1eadp th\u00ec m\u1ed7i b\u1ecb \u0111\u01a1n ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed theo y\u00eau c\u1ea7u ri\u00eang c\u1ee7a m\u1ed7i ng\u01b0\u1eddi. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u1ecb \u0111\u01a1n c\u00f9ng chung m\u1ed9t y\u00eau c\u1ea7u ph\u1ea3n t\u1ed1 th\u00ec c\u00e1c b\u1ecb \u0111\u01a1n ph\u1ea3i n\u1ed9p chung ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed.<\/em><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 \u00e1n c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp th\u00ec m\u1ed7i ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed theo y\u00eau c\u1ea7u ri\u00eang c\u1ee7a m\u1ed7i ng\u01b0\u1eddi. Tr\u01b0\u1eddng h\u1ee3p nh\u1eefng ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan c\u00f9ng chung m\u1ed9t y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp th\u00ec h\u1ecd ph\u1ea3i n\u1ed9p chung ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed.<\/em><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00ecnh ch\u1ec9 vi\u1ec7c d\u00e2n s\u1ef1 v\u00e0 th\u1ee5 l\u00fd v\u1ee5 \u00e1n \u0111\u1ec3 gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 397 c\u1ee7a B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 th\u00ec T\u00f2a \u00e1n ph\u1ea3i y\u00eau c\u1ea7u \u0111\u01b0\u01a1ng s\u1ef1 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n theo th\u1ee7 t\u1ee5c chung.<\/em><\/p>\n

\u0110i\u1ec1u 28. Ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m<\/strong><\/em><\/p>\n

Ng\u01b0\u1eddi kh\u00e1ng c\u00e1o theo th\u1ee7 t\u1ee5c ph\u00fac th\u1ea9m ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb quy\u1ebft n\u00e0y.<\/em>\u201c<\/p>\n

2. Ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed<\/span> d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m, \u00e1n ph\u00ed ph\u00fac th\u1ea9m<\/strong><\/h3>\n

Ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m v\u00e0 ph\u00fac th\u1ea9m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 v\u00e0 \u0110i\u1ec1u 29 t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 326\/2016\/UBTVQH14 nh\u01b0 sau:
<\/strong><\/em><\/p>\n

\u201c\u0110i\u1ec1u 26. Ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m<\/b><\/em><\/p>\n

1. \u0110\u01b0\u01a1ng s\u1ef1 ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u c\u1ee7a h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh<\/span>\u1eadn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed s\u01a1 th\u1ea9m.<\/span><\/em><\/p>\n

2. B\u1ecb \u0111\u01a1n ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m<\/strong> trong tr\u01b0\u1eddng h\u1ee3p to\u00e0n b\u1ed9 y\u00eau c\u1ea7u c\u1ee7a nguy\u00ean \u0111\u01a1n \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn.<\/span><\/em><\/p>\n

3<\/span>. Nguy\u00ean \u0111\u01a1n ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m trong tr\u01b0\u1eddng h\u1ee3p to\u00e0n b\u1ed9 y\u00eau c\u1ea7u c\u1ee7a nguy\u00ean \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn.<\/span><\/em><\/p>\n

4. Nguy\u00ean \u0111\u01a1n ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n y\u00eau c\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn. B\u1ecb \u0111\u01a1n ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n y\u00eau c\u1ea7u c\u1ee7a nguy\u00ean \u0111\u01a1n \u0111<\/span>\u1ed1i v\u1edbi b\u1ecb \u0111\u01a1n \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn.<\/span><\/em><\/p>\n

5. B\u1ecb \u0111\u01a1n c\u00f3 y\u00eau c\u1ea7u ph\u1ea3n t\u1ed1 ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m \u0111\u1ed1i v\u1edbi ph\u1ea7n y\u00eau c\u1ea7u ph\u1ea3n t\u1ed1 kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn. Nguy\u00ean \u0111\u01a1n ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo ph\u1ea7n y\u00eau c\u1ea7u ph\u1ea3n t\u1ed1 c\u1ee7a b\u1ecb \u0111\u01a1n \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn.<\/span><\/em><\/p>\n

6. Ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo ph\u1ea7n y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn. Ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp c\u1ee7a ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 li\u00ean quan ph\u1ea3i ch\u1ecb<\/span>u \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo ph<\/span>\u1ea7n y\u00eau c\u1ea7u \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c T\u00f2a \u00e1n ch\u1ea5p nh\u1eadn.<\/span><\/em><\/p>\n

7. C\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n trong tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n ti\u1ebfn h\u00e0nh h<\/span>\u00f2a gi\u1ea3i tr\u01b0\u1edbc khi m\u1edf phi\u00ean t\u00f2a th\u00ec ph\u1ea3i ch\u1ecbu 50% m\u1ee9c \u00e1n ph\u00ed, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ee5 \u00e1n kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch.<\/span><\/em><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n t\u1ea1i phi<\/span>\u00ean t\u00f2a s\u01a1 th\u1ea9m th\u00ec c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 v\u1eabn ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m nh\u01b0 tr\u01b0\u1eddng h\u1ee3p x\u00e9t x\u1eed v\u1ee5 \u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n t\u1ea1i phi\u00ean t\u00f2a x\u00e9t x\u1eed theo th\u1ee7 t\u1ee5c r\u00fat g\u1ecdn quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 320 c\u1ee7a B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 th\u00ec c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i ch\u1ecbu 50% \u00e1n ph\u00ed gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n theo th\u1ee7 t\u1ee5c r\u00fat g\u1ecdn.<\/span><\/em><\/p>\n

9. Trong v\u1ee5 \u00e1n c\u00f3 ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p ti\u1ec1n \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m th\u00ec nh\u1eefng ng\u01b0\u1eddi kh\u00e1c v\u1eabn ph\u1ea3i ch\u1ecbu ti\u1ec1n \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/em><\/p>\n

10. Tr\u01b0\u1eddng h\u1ee3p v\u1ee5 \u00e1n b\u1ecb t\u1ea1m \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft th\u00ec ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed s\u01a1 th<\/span>\u1ea9m \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh khi v\u1ee5 \u00e1n \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/em><\/p>\n

11. Nguy\u00ean \u0111\u01a1n trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 do c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1edfi ki\u1ec7n \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m.<\/span><\/em><\/p>\n

\u0110i\u1ec1u 29. Ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m<\/strong><\/em><\/p>\n

1. \u0110\u01b0\u01a1ng s\u1ef1 kh\u00e1ng c\u00e1o ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m, n\u1ebfu T\u00f2a \u00e1n c\u1ea5p ph\u00fac th\u1ea9m gi\u1eef nguy\u00ean b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh s\u01a1 th\u1ea9m b\u1ecb kh\u00e1ng c\u00e1o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed ph\u00fac th\u1ea9m.<\/em><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n c\u1ea5p ph\u00fac th\u1ea9m s\u1eeda b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh s\u01a1 th\u1ea9m b\u1ecb kh\u00e1ng c\u00e1o th\u00ec \u0111\u01b0\u01a1ng s\u1ef1 kh\u00e1ng c\u00e1o li\u00ean quan \u0111\u1ebfn ph\u1ea7n b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh ph\u1ea3i s\u1eeda kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m; T\u00f2a \u00e1n c\u1ea5p ph\u00fac th\u1ea9m ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 147 c\u1ee7a B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 v\u00e0 \u0110i\u1ec1u 26, \u0110i\u1ec1u 27 c\u1ee7a Ngh\u1ecb quy\u1ebft n\u00e0y.<\/em><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n c\u1ea5p ph\u00fac th\u1ea9m h\u1ee7y b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh s\u01a1 th\u1ea9m b\u1ecb kh\u00e1ng c\u00e1o \u0111\u1ec3 x\u00e9t x\u1eed s\u01a1 th\u1ea9m l\u1ea1i th\u00ec \u0111\u01b0\u01a1ng s\u1ef1 kh\u00e1ng c\u00e1o kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m; ngh\u0129a v\u1ee5 ch\u1ecbu \u00e1n ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i khi gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n theo th\u1ee7 t\u1ee5c s\u01a1 th\u1ea9m.<\/em><\/p>\n

4. \u0110\u01b0\u01a1ng s\u1ef1 r\u00fat kh\u00e1ng c\u00e1o tr\u01b0\u1edbc khi m\u1edf phi\u00ean t\u00f2a ph\u00fac th\u1ea9m ph\u1ea3i ch\u1ecbu 50%<\/strong> m\u1ee9c \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m. \u0110\u01b0\u01a1ng s\u1ef1 r\u00fat kh\u00e1ng c\u00e1o t\u1ea1i phi\u00ean t\u00f2a ph\u00fac th\u1ea9m ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m.<\/em><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n t\u1ea1i phi\u00ean t\u00f2a ph\u00fac th\u1ea9m th\u00ec \u0111\u01b0\u01a1ng s\u1ef1 kh\u00e1ng c\u00e1o ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m, v\u1ec1 \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m, n\u1ebfu c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau th\u00ec c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo th\u1ecfa thu\u1eadn; n\u1ebfu kh\u00f4ng th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c th\u00ec T\u00f2a \u00e1n x\u00e1c \u0111\u1ecbnh l\u1ea1i \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo n\u1ed9i dung th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n t\u1ea1i phi\u00ean t\u00f2a ph\u00fac th\u1ea9m.<\/em><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean \u0111\u01a1n r\u00fat \u0111\u01a1n kh\u1edfi ki\u1ec7n tr\u01b0\u1edbc khi m\u1edf phi\u00ean t\u00f2a ph\u00fac th\u1ea9m ho\u1eb7c t\u1ea1i phi\u00ean t\u00f2a ph\u00fac th\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c b\u1ecb \u0111\u01a1n \u0111\u1ed3ng \u00fd th\u00ec c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 v\u1eabn ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n c\u1ea5p s\u01a1 th\u1ea9m v\u00e0 ph\u1ea3i ch\u1ecbu 50% m\u1ee9c \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m.<\/em><\/p>\n

7. Trong v\u1ee5 \u00e1n c\u00f3 ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m th\u00ec nh\u1eefng ng\u01b0\u1eddi kh\u00e1c v\u1eabn ph\u1ea3i ch\u1ecbu \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 4, 5 v\u00e0 6 \u0110i\u1ec1u n\u00e0y.<\/em>\u201c<\/p>\n

3. C\u00e1c lo\u1ea1i \u00e1n ph\u00ed trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1<\/strong><\/h3>\n

C\u00e1c lo\u1ea1i \u00e1n ph\u00ed trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb quy\u1ebft s\u1ed1 326\/2016\/UBTVQH14 v\u1ec1 m\u1ee9c thu, mi\u1ec5n, gi\u1ea3m, thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u00e1n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed t\u00f2a \u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 24. C\u00e1c lo\u1ea1i \u00e1n ph\u00ed trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1<\/strong><\/em><\/p>\n

1. C\u00e1c lo\u1ea1i \u00e1n ph\u00ed trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 bao g\u1ed3m:<\/em><\/p>\n

a) \u00c1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m \u0111\u1ed1i v\u1edbi v\u1ee5 \u00e1n d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch;<\/em><\/p>\n

b) \u00c1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m \u0111\u1ed1i v\u1edbi v\u1ee5 \u00e1n d\u00e2n s\u1ef1 c\u00f3 gi\u00e1 ng\u1ea1ch;<\/em><\/p>\n

c) \u00c1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m.<\/em><\/p>\n

2. V\u1ee5 \u00e1n d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch l\u00e0 v\u1ee5 \u00e1n m\u00e0 trong \u0111\u00f3 y\u00eau c\u1ea7u c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t s\u1ed1 ti\u1ec1n ho\u1eb7c kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb b\u1eb1ng m\u1ed9t s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3.<\/em><\/p>\n

3. V\u1ee5 \u00e1n d\u00e2n s\u1ef1 c\u00f3 gi\u00e1 ng\u1ea1ch l\u00e0 v\u1ee5 \u00e1n m\u00e0 trong \u0111\u00f3 y\u00eau c\u1ea7u c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 l\u00e0 m\u1ed9t s\u1ed1 ti\u1ec1n ho\u1eb7c l\u00e0 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1eb1ng m\u1ed9t s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3.<\/em>\u201c<\/p>\n

Theo \u0111\u00f3, \u00e1n ph\u00ed trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 bao g\u1ed3m c\u00e1c lo\u1ea1i sau: \u00c1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m \u0111\u1ed1i v\u1edbi v\u1ee5 \u00e1n d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch; \u00c1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m \u0111\u1ed1i v\u1edbi v\u1ee5 \u00e1n d\u00e2n s\u1ef1 c\u00f3 gi\u00e1 ng\u1ea1ch; \u00c1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m.<\/p>\n

4. V\u1ec1 m\u1ee9c \u00e1n ph\u00ed ph\u1ea3i n\u1ed9p:<\/strong><\/h3>\n

C\u0103n c\u1ee9 theo Danh m\u1ee5c \u00c1n ph\u00ed, l\u1ec7 ph\u00ed t\u00f2a \u00e1n k\u00e8m theo Ngh\u1ecb quy\u1ebft s\u1ed1: 326\/2016\/UBTVQH14 v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu, mi\u1ec5n, gi\u1ea3m, thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u00e1n ph\u00ed, l\u1ec7 ph\u00ed t\u00f2a \u00e1n.<\/p>\n

\u2013 N\u1ebfu kh\u00f4ng c\u00f3 tranh ch\u1ea5p: <\/strong>M\u1ee9c \u00e1n ph\u00ed s\u01a1 th\u1ea9m l\u00e0 300.000\u0111 (ba tr\u0103m ng\u00e0n \u0111\u1ed3ng ch\u1eb5n)\u00a0<\/p>\n

\u2013 C\u00f3 tranh ch\u1ea5p s\u1ebd d\u1ef1a v\u00e0o b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

II<\/strong><\/p>\n<\/td>\n

\n

\u00c1n ph\u00ed d\u00e2n s\u1ef1<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n<\/tr>\n
\n

1<\/strong><\/p>\n<\/td>\n

\n

\u00c1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9<\/strong>m<\/strong><\/p>\n<\/td>\n

\u00a0<\/td>\n<\/tr>\n
\n

1.1<\/p>\n<\/td>\n

\n

\u0110\u1ed1i v\u1edbi tranh ch\u1ea5p v\u1ec1 d\u00e2n s\u1ef1, h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh, lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch<\/p>\n<\/td>\n

\n

300.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

1.2<\/p>\n<\/td>\n

\n

\u0110\u1ed1i v\u1edbi tranh ch\u1ea5p v\u1ec1 kinh doanh, th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch<\/p>\n<\/td>\n

\n

3.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

1.3<\/p>\n<\/td>\n

\n

\u0110\u1ed1i v\u1edbi tranh ch\u1ea5p v\u1ec1 d\u00e2n s\u1ef1, h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh c\u00f3 gi\u00e1 ng\u1ea1ch<\/p>\n<\/td>\n

\u00a0<\/td>\n<\/tr>\n
\n

a<\/p>\n<\/td>\n

\n

T\u1eeb 6.000.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/p>\n<\/td>\n

\n

300.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

b<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 400.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

5% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 tranh ch\u1ea5p<\/p>\n<\/td>\n<\/tr>\n

\n

c<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 400.000.000 \u0111\u1ed3ng \u0111\u1ebfn 800.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

20.000. 000 \u0111\u1ed3ng + 4% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 tranh ch\u1ea5p v\u01b0\u1ee3t qu\u00e1 400.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

d<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 800.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

36.000.000 \u0111\u1ed3ng + 3% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 tranh ch\u1ea5p v\u01b0\u1ee3t 800.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

\u0111<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 2.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

72.000.000 \u0111\u1ed3ng + 2% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 tranh ch\u1ea5p v\u01b0\u1ee3t 2.000.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

e<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 4.000.000.000 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

112.000.000 \u0111\u1ed3ng + 0,1% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tranh ch\u1ea5p v\u01b0\u1ee3t 4.000.000.000 \u0111\u1ed3ng.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb M\u1eabu \u0111\u01a1n xin mi\u1ec5n t\u1ea1m \u1ee9ng \u00e1n ph\u00ed<\/a><\/p>\n

4. M\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed, l\u1ec7 ph\u00ed T\u00f2a \u00e1n l\u00e0 bao nhi\u00eau?<\/b>\n<\/h3>\n

\u201c\u0110i\u1ec1u 7. M\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed, t\u1ea1m \u1ee9ng l\u1ec7 ph\u00ed T\u00f2a \u00e1n<\/b><\/em><\/p>\n

1. M\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m trong v\u1ee5 \u00e1n h\u00ecnh s\u1ef1<\/span><\/strong> b\u1eb1ng m\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m.<\/span><\/em><\/p>\n

2. M\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th<\/span><\/strong><\/span>\u1ea9<\/span><\/strong>m<\/span><\/strong> trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch b\u1eb1ng m\u1ee9c \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch. M\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th<\/span>\u1ea9m trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 c\u00f3 gi\u00e1 ng\u1ea1ch b\u1eb1ng 50%<\/span><\/strong> m\u1ee9c \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th<\/span>\u1ea9m c\u00f3 gi\u00e1 ng\u1ea1ch m\u00e0 T\u00f2a \u00e1n d\u1ef1 t\u00ednh theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 tranh ch<\/span>\u1ea5p do \u0111\u01b0\u01a1ng s\u1ef1 y\u00eau c<\/span>\u1ea7u gi<\/span>\u1ea3i quy\u1ebft nh\u01b0ng t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ea5p h<\/span>\u01a1n m\u1ee9c \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th<\/span>\u1ea9m trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 gi\u00e1 ng\u1ea1ch.<\/span><\/em><\/p>\n

M\u1ee9c t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m<\/strong><\/span> trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1 b<\/span>\u1eb1ng m\u1ee9c \u00e1n ph\u00ed d\u00e2n s\u1ef1 ph\u00fac th\u1ea9m.
\u2026..
<\/span><\/em><\/p>\n

5<\/span>. M\u1ee9c t\u1ea1m \u1ee9ng l\u1ec7 ph\u00ed s\u01a1 th\u1ea9m gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1<\/span><\/strong> b<\/span>\u1eb1ng m\u1ee9c l\u1ec7 ph<\/span>\u00ed s\u01a1 th\u1ea9m gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1.<\/span><\/em><\/p>\n

6. M\u1ee9c t\u1ea1m \u1ee9ng l\u1ec7 ph\u00ed ph\u00fac th\u1ea9m gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1<\/span><\/strong> b\u1eb1ng m\u1ee9c l\u1ec7 ph\u00ed ph\u00fac th\u1ea9m gi\u1ea3i quy\u1ebft vi\u1ec7c d\u00e2n s\u1ef1.<\/span>\u201c<\/em><\/p>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt d\u00e2n s\u1ef1<\/a><\/p>\n

\u00bb\u00a0Lu\u1eadt s\u01b0 tranh t\u1ee5ng v\u1ee5 \u00e1n d\u00e2n s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

N\u1ed9p ti\u1ec1n \u00e1n ph\u00ed v\u1ee5 \u00e1n v\u1ee5 \u00e1n d\u00e2n s\u1ef1 ai ph\u1ea3i ch\u1ecbu, m\u1ee9c n\u1ed9p l\u00e0 bao nhi\u00eau? m\u1ee9c n\u1ed9p t\u1ea1m \u1ee9ng \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m, ph\u00fac th\u1ea9m l\u00e0 bao nhi\u00eau? C\u00f3 ph\u1ea3i ng\u01b0\u1eddi b\u1ecb ki\u1ec7n (B\u1ecb \u0111\u01a1n) ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 \u00e1n ph\u00ed d\u00e2n s\u1ef1 s\u01a1 th\u1ea9m trong tr\u01b0\u1eddng h\u1ee3p to\u00e0n b\u1ed9 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22984"}],"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=22984"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/22984\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=22984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=22984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=22984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}