{"id":9046,"date":"2017-01-28T01:45:53","date_gmt":"2017-01-27T18:45:53","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=9046"},"modified":"2024-09-04T07:17:02","modified_gmt":"2024-09-04T00:17:02","slug":"dinh-gia-tai-san-theo-dieu-92-bo-luat-to-tung-dan-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/dinh-gia-tai-san-theo-dieu-92-bo-luat-to-tung-dan-su\/","title":{"rendered":"\u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Nghi\u00ean c\u1ee9u \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2011, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c nh\u00e0 l\u00e0m lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, c\u0169ng nh\u01b0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 c\u00f2n v\u01b0\u1edbng m\u1eafc c\u1ea7n trao \u0111\u1ed5i, gi\u1ea3i quy\u1ebft nh\u01b0 sau:<\/p>\n<h2><strong>Quy \u0111i\u0323nh v\u00ea\u0300 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1<\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong>1. M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong><\/h3>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9 nh\u1ea5t:<\/strong> B\u1ed5 sung v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 92 n\u1ed9i dung \u201cc\u00e1c b\u00ean c\u00f3 quy\u1ec1n t\u1ef1 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n\u201d. M\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 \u0111\u1ecbnh \u0111o\u1ea1t c\u1ee7a c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 m\u00e0 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 \u0111\u00e3 ghi nh\u1eadn t\u1ea1i \u0110i\u1ec1u 51, \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u00e0 l\u00e0m lu\u1eadt b\u1ed5 sung v\u00e0o kho\u1ea3n 1 c\u1ee7a \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1. Theo \u0111\u00f3, khi c\u00f3 tranh ch\u1ea5p v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ebfu c\u00e1c b\u00ean t\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i t\u00e0i s\u1ea3n \u0111ang tranh ch\u1ea5p ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, th\u00ec To\u00e0 \u00e1n t\u00f4n tr\u1ecdng s\u1ef1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9 hai:<\/strong> Tr\u01b0\u1edbc \u0111\u00e2y, lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh <span style=\"text-decoration: underline;\">ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh<\/span>, n\u00ean vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n n\u00e0y, nh\u00e0 l\u00e0m lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh, \u0111i\u1ec1u n\u00e0y l\u00e0 ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi l\u00fd lu\u1eadn v\u00e0 th\u1ef1c ti\u1ec5n trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. Tr\u01b0\u1edbc \u0111\u00e2y, m\u1eb7c d\u00f9 ph\u00e1p lu\u1eadt kh\u00f4ng ghi c\u1ee5 th\u1ec3 ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 thu\u1ed9c c\u01a1 quan n\u00e0o, song trong th\u1ef1c t\u1ebf c\u00e1c to\u00e0 \u00e1n khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec1u ghi ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u00e0 \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh 2.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9 ba:<\/strong> \u0110\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 v\u00f4 t\u01b0, kh\u00e1ch quan c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, nh\u00e0 l\u00e0m lu\u1eadt \u0111\u00e3 b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i t\u1eeb ch\u1ed1i tham gia th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 n\u1ebfu h\u1ecd \u0111\u00e3 ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng trong v\u1ee5 \u00e1n \u0111\u00f3 v\u00e0 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 463 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1, m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9 t\u01b0:<\/strong> B\u1ed5 sung v\u1ea5n \u0111\u1ec1 ch\u1ebf t\u00e0i \u0111\u1ed1i v\u1edbi \u201cc\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eed ng\u01b0\u1eddi tham gia h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ecd l\u00e0m nhi\u1ec7m v\u1ee5. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1eed l\u00e0m th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 c\u00f3 tr\u00e1ch nhi\u1ec7m tham gia \u0111\u1ea7y \u0111\u1ee7 v\u00e0o vi\u1ec7c \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan t\u00e0i ch\u00ednh, c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n kh\u00f4ng c\u1eed ng\u01b0\u1eddi tham gia h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1; ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1eed tham gia H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 kh\u00f4ng tham gia m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, th\u00ec t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d. Quy \u0111\u1ecbnh n\u00e0y l\u00e0 h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u1ed1i h\u1ee3p v\u00e0 t\u00f4n tr\u1ecdng To\u00e0 \u00e1n trong vi\u1ec7c gi\u1ea3i quy\u1ebft nhanh v\u1ee5 \u00e1n, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan n\u00e0y t\u1eeb ch\u1ed1i c\u1eed ng\u01b0\u1eddi tham gia h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, c\u0169ng nh\u01b0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1eed l\u00e0m th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng tham gia, g\u00e2y kh\u00f3 kh\u0103n, t\u1ed1n k\u00e9m ti\u1ec1n b\u1ea1c c\u0169ng nh\u01b0 th\u1eddi gian c\u1ee7a c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 v\u00e0 To\u00e0 \u00e1n m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng c\u00f3 b\u1ea5t c\u1ee9 m\u1ed9t ch\u1ebf t\u00e0i n\u00e0o \u0111\u1ed1i v\u1edbi c\u01a1 quan, c\u00e1 nh\u00e2n \u0111\u00f3 4.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u1ee9 n\u0103m:<\/strong> B\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111ang tranh ch\u1ea5p m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a quy \u0111\u1ecbnh. Vi\u1ec7c b\u1ed5 sung n\u00e0y l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i ho\u00e1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n 5.<\/p>\n<h3 style=\"text-align: justify;\"><strong>2. Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00f2n v\u01b0\u1edbng m\u1eafc<\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong>2.1. T\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111ang tranh ch\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1<\/strong><\/h4>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 quy \u0111\u1ecbnh nh\u01b0 sau: \u201cC\u00e1c b\u00ean th\u1ecfa thu\u1eadn v\u1edbi nhau ho\u1eb7c v\u1edbi t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 theo m\u1ee9c gi\u00e1 th\u1ea5p nh\u1eb1m tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc\u201d.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi quy \u0111\u1ecbnh n\u00e0y th\u00ec c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p m\u00e0 To\u00e0 \u00e1n ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 (kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u00fd ch\u00ed c\u1ee7a c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1) nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><strong>M\u1ed9t l\u00e0<\/strong>, c\u00e1c b\u00ean trong tranh ch\u1ea5p \u201cng\u1ed3i l\u1ea1i\u201d v\u00e0 th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tranh ch\u1ea5p. V\u00ed d\u1ee5: Hai b\u00ean tranh ch\u1ea5p v\u1edbi nhau m\u1ed9t ng\u00f4i nh\u00e0 v\u00e0 \u0111\u1ec1u th\u1ed1ng nh\u1ea5t v\u1edbi nhau l\u00e0 gi\u00e1 c\u1ee7a ng\u00f4i nh\u00e0 n\u00e0y l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u1ec1 ngh\u1ecb To\u00e0 \u00e1n ghi nh\u1eadn s\u1ef1 tho\u1ea3 thu\u1eadn c\u1ee7a c\u00e1c b\u00ean.<\/p>\n<p style=\"text-align: justify;\"><strong>Hai l\u00e0,<\/strong> hai b\u00ean kh\u00f4ng t\u1ef1 th\u1ed1ng nh\u1ea5t v\u1edbi nhau v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tranh ch\u1ea5p, nh\u01b0ng th\u1ed1ng nh\u1ea5t v\u1edbi nhau l\u00e0 thu\u00ea d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00f3i tr\u00ean n\u1ebfu gi\u00e1 m\u00e0 c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn v\u1edbi nhau ho\u1eb7c tho\u1ea3 thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n m\u00e0 m\u1ee9c gi\u00e1 n\u00e0y th\u1ea5p (c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 th\u1ea5p h\u01a1n gi\u00e1 s\u00e0n do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh) nh\u1eb1m tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc, th\u00ec To\u00e0 \u00e1n kh\u00f4ng ch\u1ea5p nh\u1eadn s\u1ef1 tho\u1ea3 thu\u1eadn n\u00e0y v\u00e0 To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd \u0111\u1eb7t ra l\u00e0 d\u1ef1a v\u00e0o c\u0103n c\u1ee9 n\u00e0o To\u00e0 \u00e1n (c\u1ee5 th\u1ec3 l\u00e0 th\u1ea9m ph\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng gi\u1ea3i quy\u1ebft ho\u1eb7c h\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u1ee5 \u00e1n ra x\u00e9t x\u1eed) cho r\u1eb1ng vi\u1ec7c tho\u1ea3 thu\u1eadn gi\u00e1 c\u1ee7a c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 l\u00e0 th\u1ea5p? \u0110a s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng, To\u00e0 \u00e1n c\u0103n c\u1ee9 v\u00e0o bi\u1ec3u gi\u00e1 nh\u00e0 \u0111\u1ea5t, gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh ban h\u00e0nh h\u00e0ng n\u0103m v\u00e0 l\u1ea5y \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 cho r\u1eb1ng, gi\u00e1 c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn l\u00e0 th\u1ea5p, n\u1ebfu gi\u00e1 c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn th\u1ea5p h\u01a1n bi\u1ec3u gi\u00e1 m\u00e0 U\u1ef7 ban nh\u00e2n d\u00e2n ban h\u00e0nh. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y l\u1ea1i kh\u00f4ng d\u1ec5 d\u00e0ng ch\u00fat n\u00e0o, b\u1edfi l\u1ebd c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u0103n nh\u00e0, hay m\u1ed9t l\u00f4 \u0111\u1ea5t, m\u00e0 nhi\u1ec1u khi kh\u1ed1i t\u00e0i s\u1ea3n tranh ch\u1ea5p r\u1ea5t nhi\u1ec1u lo\u1ea1i, v\u00ed d\u1ee5: Nh\u00e0, \u0111\u1ea5t, t\u00e0i s\u1ea3n trong nh\u00e0 nh\u01b0 ti vi, t\u1ee7 l\u1ea1nh, xe m\u00e1y, xe \u00f4 t\u00f4, m\u00e1y n\u1ed5, c\u00e1c lo\u1ea1i m\u00e1y ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5, c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng tr\u00ean \u0111\u1ea5t\u2026 To\u00e0 \u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 l\u0129nh v\u1ef1c n\u00e0y, n\u00ean cho d\u00f9 c\u00f3 bi\u1ec3u gi\u00e1 nh\u00e0 \u0111\u1ea5t ho\u1eb7c bi\u1ec3u gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c do U\u1ef7 ban nh\u00e2n d\u00e2n ban h\u00e0nh h\u00e0ng n\u0103m, th\u00ec To\u00e0 \u00e1n (m\u00e0 c\u1ee5 th\u1ec3 l\u00e0 th\u1ea9m ph\u00e1n, h\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed) c\u0169ng kh\u00f4ng \u0111\u1ee7 \u201ccan \u0111\u1ea3m\u201d l\u00e0m vi\u1ec7c n\u00e0y. Ch\u01b0a n\u00f3i tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 thu\u00ea d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n6, th\u00ec To\u00e0 \u00e1n l\u1ea1i c\u00e0ng kh\u00f3 \u0111\u1ec3 k\u1ebft lu\u1eadn l\u00e0 gi\u00e1 t\u00e0i s\u1ea3n m\u00e0 c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 tho\u1ea3 thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 gi\u00e1 th\u1ea5p, tr\u1eeb khi m\u1ed9t trong c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 v\u00ec c\u00f3 m\u00e2u thu\u1eabn n\u00ean b\u00e1o l\u1ea1i cho To\u00e0 \u00e1n bi\u1ebft.<\/p>\n<p style=\"text-align: justify;\">Th\u1ef1c t\u1ebf, n\u1ebfu x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 tho\u1ea3 thu\u1eadn m\u1ee9c gi\u00e1 t\u00e0i s\u1ea3n tranh ch\u1ea5p ho\u1eb7c \u0111\u01b0a ra ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh t\u00e0i s\u1ea3n, n\u1ebfu To\u00e0 \u00e1n nghi ng\u1edd m\u1ee9c gi\u00e1 c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 xu\u1ea5t tr\u00ecnh l\u00e0 th\u1ea5p, th\u00ec To\u00e0 \u00e1n l\u00e0m c\u00f4ng v\u0103n tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a c\u00e1c c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan kh\u00e1c v\u1ec1 m\u1ee9c gi\u00e1. Sau khi c\u00f3 \u00fd ki\u1ebfn tham kh\u1ea3o cho r\u1eb1ng, m\u1ee9c gi\u00e1 m\u00e0 c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 tho\u1ea3 thu\u1eadn l\u00e0 th\u1ea5p, th\u00ec To\u00e0 \u00e1n m\u1edbi c\u00f3 th\u1ec3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ph\u00e1p l\u1ec7nh s\u1ed1 02\/2012\/UBTVQH13 ng\u00e0y 28\/3\/2012 v\u1ec1 chi ph\u00ed gi\u00e1m \u0111\u1ecbnh, \u0111\u1ecbnh gi\u00e1; chi ph\u00ed cho ng\u01b0\u1eddi l\u00e0m ch\u1ee9ng, ng\u01b0\u1eddi phi\u00ean d\u1ecbch trong t\u1ed1 t\u1ee5ng (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2013), th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y To\u00e0 \u00e1n y\u00eau c\u1ea7u c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. Tuy nhi\u00ean, n\u1ebfu c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed \u0111\u1ecbnh gi\u00e1 v\u00ec cho r\u1eb1ng gi\u00e1 m\u00e0 c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng, th\u00ec To\u00e0 \u00e1n x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o, To\u00e0 \u00e1n c\u00f3 quy\u1ec1n \u0111\u00ecnh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n kh\u00f4ng? N\u1ebfu kh\u00f4ng th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o7? V\u1ea5n \u0111\u1ec1 n\u00e0y hi\u1ec7n v\u1eabn ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn. Do v\u1eady, t\u1eeb nh\u1eefng v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp n\u00eau tr\u00ean m\u00e0 trong th\u1ef1c t\u1ebf gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n d\u00e2n s\u1ef1, kinh doanh th\u01b0\u01a1ng m\u1ea1i, lao \u0111\u1ed9ng\u2026 \u0111a s\u1ed1 th\u1ea9m ph\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n \u0111\u1ec1u y\u00eau c\u1ea7u \u0111\u01b0\u01a1ng s\u1ef1 l\u00e0m \u0111\u01a1n y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. \u0110i\u1ec1u n\u00e0y s\u1ebd g\u00e2y phi\u1ec1n h\u00e0 cho To\u00e0 \u00e1n sau n\u00e0y. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n do h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 quy\u1ebft \u0111\u1ecbnh, h\u1ed9i \u0111\u1ed3ng x\u00e9t x\u1eed s\u1ebd t\u00ednh m\u1ee9c \u00e1n ph\u00ed tr\u00ean c\u01a1 s\u1edf ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn c\u00e1c y\u00eau c\u1ea7u c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u1ec3 t\u00ednh \u00e1n ph\u00ed.<\/p>\n<h4 style=\"text-align: justify;\"><strong>2.2. V\u1ec1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1<\/strong><\/h4>\n<p style=\"text-align: justify;\">Kho\u1ea3n 5 \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 quy \u0111\u1ecbnh nh\u01b0 sau: \u201cTheo y\u00eau c\u1ea7u c\u1ee7a m\u1ed9t ho\u1eb7c c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1, T\u00f2a \u00e1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh gi\u00e1. Vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. K\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng c\u1ee9 n\u1ebfu vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 tr\u01b0\u1eddng h\u1ee3p m\u1ed9t trong c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 c\u00f3 y\u00eau c\u1ea7u To\u00e0 \u00e1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n m\u00e0 c\u00e1c b\u00ean \u0111ang tranh ch\u1ea5p. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 92 n\u00f3i tr\u00ean, b\u1edfi v\u00ec quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 l\u00e0 c\u00e1c b\u00ean t\u1ef1 tho\u1ea3 thu\u1eadn v\u1edbi nhau v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111ang tranh ch\u1ea5p, m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u To\u00e0 \u00e1n gi\u1ea3i quy\u1ebft vi\u1ec7c th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi quy \u0111\u1ecbnh tr\u00ean \u0111\u00e2y, trong th\u1ef1c t\u1ebf s\u1ebd x\u1ea3y ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t: Hai b\u00ean c\u00f9ng th\u1ed1ng nh\u1ea5t y\u00eau c\u1ea7u To\u00e0 \u00e1n k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, nh\u01b0ng sau khi c\u00f3 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh t\u00e0i s\u1ea3n, c\u00e1c b\u00ean l\u1ea1i y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p hai b\u00ean tho\u1ea3 thu\u1eadn y\u00eau c\u1ea7u To\u00e0 \u00e1n thu\u00ea t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (l\u00fac n\u00e0y To\u00e0 \u00e1n ch\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1). N\u1ebfu sau khi c\u00f3 ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n m\u00e0 c\u00e1c b\u00ean kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi m\u1ee9c gi\u00e1 t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0a ra v\u00e0 l\u1ea1i y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n th\u00ec To\u00e0 \u00e1n c\u00f3 ch\u1ea5p nh\u1eadn kh\u00f4ng? \u0110i\u1ec1u 92 kh\u00f4ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p n\u00e0y8. N\u1ebfu To\u00e0 \u00e1n ch\u1ea5p nh\u1eadn ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, m\u00e0 sau \u0111\u00f3 gi\u00e1 do h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n l\u1ea1i th\u1ea5p h\u01a1n ho\u1eb7c cao h\u01a1n gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, th\u00ec To\u00e0 \u00e1n l\u1ea5y gi\u00e1 n\u00e0o l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n? Lu\u1eadt ch\u01b0a quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p n\u00e0y, theo ch\u00fang t\u00f4i, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, lu\u1eadt n\u00ean quy \u0111\u1ecbnh, n\u1ebfu sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 m\u00e0 c\u00e1c b\u00ean v\u1eabn y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1, th\u00ec d\u00f9 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 c\u00f3 nh\u01b0 th\u1ebf n\u00e0o, c\u00e1c b\u00ean ph\u1ea3i ch\u1ea5p nh\u1eadn v\u00e0 To\u00e0 \u00e1n l\u1ea5y k\u1ebft qu\u1ea3 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c. T\u01b0\u01a1ng t\u1ef1, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 c\u1ee7a h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (do c\u00e1c b\u00ean y\u00eau c\u1ea7u), nh\u01b0ng sau \u0111\u00f3 c\u00e1c b\u00ean v\u1eabn y\u00eau c\u1ea7u To\u00e0 \u00e1n thu\u00ea t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n tranh ch\u1ea5p, th\u00ec lu\u1eadt n\u00ean quy \u0111\u1ecbnh bu\u1ed9c c\u00e1c b\u00ean ch\u1ea5p nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c 9. B\u1edfi l\u1ebd, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean \u0111\u1ec1u th\u1ec3 hi\u1ec7n \u00fd ch\u00ed t\u1ef1 nguy\u1ec7n c\u1ee7a c\u00e1c b\u00ean. N\u1ebfu lu\u1eadt kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 s\u1ebd kh\u00f4ng c\u00f3 \u0111i\u1ec3m d\u1eebng c\u1ee7a v\u1ee5 \u00e1n.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai: Khi To\u00e0 \u00e1n th\u1ee5 l\u00fd v\u1ee5 \u00e1n, m\u1ed9t b\u00ean y\u00eau c\u1ea7u To\u00e0 \u00e1n k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, nh\u01b0ng m\u1ed9t b\u00ean kh\u00f4ng \u0111\u1ed3ng \u00fd v\u00e0 \u0111\u1ec1 ngh\u1ecb To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 \u00fd ch\u00ed c\u1ee7a m\u1ed9t b\u00ean y\u00eau c\u1ea7u To\u00e0 \u00e1n k\u00fd h\u1ee3p \u0111\u1ed3ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 thu\u00ea) d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111ang tranh ch\u1ea5p, m\u1ed9t b\u00ean n\u00e0y c\u00f3 th\u1ec3 l\u00e0 nguy\u00ean \u0111\u01a1n, ho\u1eb7c b\u1ecb \u0111\u01a1n. Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh b\u00ean kh\u00f4ng y\u00eau c\u1ea7u To\u00e0 \u00e1n thu\u00ea t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (g\u1ecdi l\u00e0 b\u00ean B) kh\u00f4ng ch\u1ea5p nh\u1eadn k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n cho b\u00ean c\u00f3 y\u00eau c\u1ea7u (g\u1ecdi l\u00e0 b\u00ean A) v\u00ec cho r\u1eb1ng m\u1ee9c gi\u00e1 \u0111\u00f3 l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u00e0 y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. \u0110\u1ec3 \u0111\u1ea3m t\u00ednh c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1, To\u00e0 \u00e1n s\u1ebd ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a b\u00ean B. Nh\u01b0ng k\u1ebft qu\u1ea3 c\u1ee7a h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u1ea1i c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch m\u1ee9c gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">T\u01b0\u01a1ng t\u1ef1, m\u1ed9t b\u00ean y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, nh\u01b0ng b\u00ean kia l\u1ea1i y\u00eau c\u1ea7u To\u00e0 \u00e1n thu\u00ea t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh, th\u1ea9m \u0111\u1ecbnh t\u00e0i s\u1ea3n. L\u00fac n\u00e0y, quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c b\u00ean l\u00e0 xung \u0111\u1ed9t, c\u00f3 l\u1ee3i cho m\u1ed9t b\u00ean v\u00e0 b\u1ea5t l\u1ee3i cho m\u1ed9t b\u00ean. M\u1ed9t b\u00ean y\u00eau c\u1ea7u To\u00e0 \u00e1n c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 c\u1ee7a h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1, c\u00f2n b\u00ean kh\u00e1c l\u1ea1i y\u00eau c\u1ea7u To\u00e0 \u00e1n l\u1ea5y k\u1ebft qu\u1ea3 c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1. V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0 k\u1ebft lu\u1eadn c\u1ee7a hai t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 n\u00e0y \u0111\u1ec1u c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd (tr\u1eeb khi ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00f3 s\u1ef1 vi ph\u1ea1m). L\u00fac n\u00e0y, To\u00e0 \u00e1n s\u1ebd l\u1ea5y gi\u00e1 theo y\u00eau c\u1ea7u c\u1ee7a b\u00ean n\u00e0o? Nh\u00e0 l\u00e0m lu\u1eadt ch\u01b0a l\u01b0\u1eddng tr\u01b0\u1edbc quy \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t l\u00e0 c\u00e1c b\u00ean \u0111\u00e3 kh\u00f4ng c\u00f9ng nhau y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ho\u1eb7c y\u00eau c\u1ea7u To\u00e0 \u00e1n thu\u00ea t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, m\u00e0 l\u00e0 m\u1ed7i b\u00ean y\u00eau c\u1ea7u m\u1ed9t t\u1ed5 ch\u1ee9c v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 l\u00e0 c\u00f3 xung \u0111\u1ed9t. V\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd \u0111\u1eb7t ra l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y To\u00e0 \u00e1n ph\u1ea3i gi\u1ea3i quy\u1ebft nh\u01b0 th\u1ebf n\u00e0o? Th\u1eadt l\u00e0 kh\u00f3 cho To\u00e0 \u00e1n \u0111\u1ec3 cho r\u1eb1ng gi\u00e1 c\u1ee7a b\u00ean n\u00e0o l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. N\u00ean ch\u0103ng lu\u1eadt n\u00ean quy \u0111\u1ecbnh, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, n\u1ebfu c\u00e1c b\u00ean kh\u00f4ng tho\u1ea3 thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau, th\u00ec To\u00e0 \u00e1n ra th\u00f4ng b\u00e1o y\u00eau c\u1ea7u c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn l\u1ef1a ch\u1ecdn m\u1ed9t t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n kh\u00e1c (kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00e3 th\u1ea9m \u0111\u1ecbnh) ho\u1eb7c y\u00eau c\u1ea7u To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (v\u1edbi h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n kh\u00e1c) v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 ho\u1eb7c th\u1ea9m \u0111\u1ecbnh (l\u1ea7n sau) l\u00e0 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng \u0111\u1ec3 To\u00e0 \u00e1n gi\u1ea3i quy\u1ebft v\u1ee5 \u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi, c\u0169ng nh\u01b0 v\u01b0\u1edbng m\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1. Trong khi ch\u1edd \u0111\u1ee3i s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n10, ch\u00fang t\u00f4i n\u00eau ra mong nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 g\u00f3p \u00fd, trao \u0111\u1ed5i, chia s\u1ebb c\u1ee7a \u0111\u1ed3ng nghi\u1ec7p v\u00e0 c\u00e1c b\u1ea1n \u0111\u1ecdc.<\/p>\n<p style=\"text-align: justify;\">Phan Thanh T\u00f9ng<\/p>\n<p style=\"text-align: justify;\">(1). (1) \u0110\u01b0\u01a1ng s\u1ef1 c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c kh\u1edfi ki\u1ec7n, y\u00eau c\u1ea7u To\u00e0 \u00e1n c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c d\u00e2n s\u1ef1. To\u00e0 \u00e1n ch\u1ec9 th\u1ee5 l\u00fd gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c d\u00e2n s\u1ef1 khi c\u00f3 \u0111\u01a1n kh\u1edfi ki\u1ec7n, \u0111\u01a1n y\u00eau c\u1ea7u c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 v\u00e0 ch\u1ec9 gi\u1ea3i quy\u1ebft trong ph\u1ea1m vi \u0111\u01a1n kh\u1edfi ki\u1ec7n, \u0111\u01a1n y\u00eau c\u1ea7u \u0111\u00f3; (2) Trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c d\u00e2n s\u1ef1, c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 c\u00f3 quy\u1ec1n ch\u1ea5m d\u1ee9t, thay \u0111\u1ed5i c\u00e1c y\u00eau c\u1ea7u c\u1ee7a m\u00ecnh ho\u1eb7c tho\u1ea3 thu\u1eadn v\u1edbi nhau m\u1ed9t c\u00e1ch t\u1ef1 nguy\u1ec7n, kh\u00f4ng tr\u00e1i ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i.<\/p>\n<p style=\"text-align: justify;\">(2) Xem c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ec9nh Kh\u00e1nh Ho\u00e0.<\/p>\n<p style=\"text-align: justify;\">(3) C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ecbnh gi\u00e1 ph\u1ea3i t\u1eeb tham gia l\u00e0m th\u00e0nh vi\u00ean \u0111\u1ecbnh gi\u00e1: (1) H\u1ecd \u0111\u1ed3ng th\u1eddi l\u00e0 \u0111\u01b0\u01a1ng s\u1ef1, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, ng\u01b0\u1eddi th\u00e2n th\u00edch c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1; (2) H\u1ecd \u0111\u00e3 tham gia v\u1edbi t\u01b0 c\u00e1ch ng\u01b0\u1eddi b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1, ng\u01b0\u1eddi l\u00e0m ch\u1ee9ng, ng\u01b0\u1eddi gi\u00e1m \u0111\u1ecbnh, ng\u01b0\u1eddi phi\u00ean d\u1ecbch trong c\u00f9ng v\u1ee5 \u00e1n \u0111\u00f3; (3) C\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng cho r\u1eb1ng h\u1ecd c\u00f3 th\u1ec3 kh\u00f4ng v\u00f4 t\u01b0 trong khi l\u00e0m nhi\u1ec7m v\u1ee5.<\/p>\n<p style=\"text-align: justify;\">(4) Th\u1ef1c ti\u1ec5n kh\u00f4ng hi\u1ebfm tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn ng\u00e0y \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u00e1c c\u00e1n b\u1ed9 to\u00e0 \u00e1n, c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 c\u00f3 m\u1eb7t \u0111\u1ea7y \u0111\u1ee7, nh\u01b0ng l\u1ea1i v\u1eafng m\u1eb7t c\u00e1c th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1, th\u00e0nh th\u1eed ph\u1ea3i ho\u00e3n l\u1ea1i ng\u00e0y \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, g\u00e2y b\u1ee9c x\u00fac cho c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1.<\/p>\n<p style=\"text-align: justify;\">(5) Xem: Ph\u00e1p l\u1ec7nh Gi\u00e1 ban h\u00e0nh ng\u00e0y 26\/4\/2002; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 101\/2005\/N\u0110-CP ng\u00e0y 03\/8\/2005 v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">(6) T\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng Ph\u00e1p l\u1ec7nh Gi\u00e1 ban h\u00e0nh ng\u00e0y 26\/4\/2002; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 101\/2005\/N\u0110-CP ng\u00e0y 03\/8\/2005 v\u1ec1 th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 v\u00e0 Ph\u00e1p l\u1ec7nh s\u1ed1 02\/2012\/UBTVQH13 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed gi\u00e1m \u0111\u1ecbnh, \u0111\u1ecbnh gi\u00e1; chi ph\u00ed cho ng\u01b0\u1eddi l\u00e0m ch\u1ee9ng, ng\u01b0\u1eddi phi\u00ean d\u1ecbch trong t\u1ed1 t\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">(7) Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 39 c\u1ee7a Ph\u00e1p l\u1ec7nh s\u1ed1 02\/2012\/UBTVQH13 th\u00ec h\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 kh\u00f4ng ti\u1ebfn h\u00e0nh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n. M\u1eb7c d\u00f9 ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh n\u1ebfu To\u00e0 \u00e1n ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p n\u00f3i tr\u00ean n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 th\u00ec To\u00e0 \u00e1n ph\u1ea3i ch\u1ecbu chi ph\u00ed \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, tuy nhi\u00ean ph\u00e1p lu\u1eadt l\u1ea1i y\u00eau c\u1ea7u \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i t\u1ea1m n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed \u0111\u1ecbnh gi\u00e1, ch\u1ee9 kh\u00f4ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed \u0111\u1ecbnh gi\u00e1 th\u00ec To\u00e0 \u00e1n t\u1ea1m \u1ee9ng chi ph\u00ed \u0111\u1ecbnh gi\u00e1, n\u1ebfu khi c\u00f3 k\u1ebft qu\u1ea3 \u0111\u1ecbnh gi\u00e1 k\u1ebft lu\u1eadn quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 c\u1ee7a To\u00e0 \u00e1n l\u00e0 \u0111\u00fang th\u00ec bu\u1ed9c c\u00e1c \u0111\u01b0\u01a1ng s\u1ef1 ph\u1ea3i ch\u1ecbu chi ph\u00ed n\u00e0y?<\/p>\n<p style=\"text-align: justify;\">(8) M\u1eb7c d\u00f9 \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 kh\u00f4ng quy \u0111\u1ecbnh, nh\u01b0ng t\u1ea1i \u0110i\u1ec1u 36 Ph\u00e1p l\u1ec7nh s\u1ed1 02\/2012\/UBTVQH13 c\u00f3 quy \u0111\u1ecbnh \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ecbnh gi\u00e1 b\u1ed5 sung, \u0111\u1ecbnh gi\u00e1 l\u1ea1i. Do \u0111\u00f3, theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c b\u00ean To\u00e0 \u00e1n v\u1eabn ti\u1ebfn h\u00e0nh ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">(9) Tho\u1ea3 thu\u1eadn kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00e1i ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">(10). T\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 92 quy \u0111\u1ecbnh: \u201cCh\u00ednh ph\u1ee7, T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao, Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y\u201d.<\/p>\n<p>\u00bb <a title=\"Lu\u1eadt s\u01b0 tranh t\u1ee5ng v\u1ee5 \u00e1n d\u00e2n s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/luat-su-tranh-tung-vu-an-dan-su\/\" rel=\"bookmark\">Lu\u1eadt s\u01b0 tranh t\u1ee5ng v\u1ee5 \u00e1n d\u00e2n s\u1ef1<\/a><\/p>\n<p>\u00bb <a title=\"Th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n chung khi ly h\u00f4n\" href=\"https:\/\/luatsubaoho.com\/phapluat\/thu-tuc-dinh-gia-tai-san-chung-khi-hon\/\" rel=\"bookmark\">Th\u1ee7 t\u1ee5c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n chung khi ly h\u00f4n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nghi\u00ean c\u1ee9u \u0110i\u1ec1u 92 B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 n\u0103m 2011, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c nh\u00e0 l\u00e0m lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, c\u0169ng nh\u01b0 m\u1ed9t s\u1ed1 v\u1ea5n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[247],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/9046"}],"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=9046"}],"version-history":[{"count":4,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/9046\/revisions"}],"predecessor-version":[{"id":42118,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/9046\/revisions\/42118"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=9046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=9046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=9046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}