{"id":17409,"date":"2016-09-23T09:52:21","date_gmt":"2016-09-23T09:52:21","guid":{"rendered":"https:\/\/doluong.gov.vn\/?p=17409"},"modified":"2016-09-23T09:52:37","modified_gmt":"2016-09-23T09:52:37","slug":"ii-11-ban-hoac-gop-von-bang-tai-san-gan-lien-voi-dat-thue-cua-nha-nuoc-theo-hinh-thuc-thue-dat-tra-tien-hang-nam","status":"publish","type":"post","link":"https:\/\/doluong.gov.vn\/?p=17409","title":{"rendered":"II.11 B\u00e1n ho\u1eb7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m"},"content":{"rendered":"<table>\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"100%\"><strong>II.11 B\u00e1n ho\u1eb7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"100%\"><strong><em>1. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n<\/em><\/strong><\/p>\n<p>(1) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n mua b\u00e1n, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1, n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i V\u0103n ph\u00f2ng \u0110KQSD \u0111\u1ea5t.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi m\u1ed9t ph\u1ea7n th\u1eeda \u0111\u1ea5t thu\u00ea th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u00e1ch th\u1eeda \u0111\u1ea5t tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c thu\u00ea \u0111\u1ea5t.<\/p>\n<p>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, c\u1ed9ng \u0111\u1ed3ng d\u00e2n c\u01b0 n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i UBND x\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a h\u1ee3p l\u1ec7 th\u00ec trong th\u1eddi gian t\u1ed1i \u0111a 03 ng\u00e0y, c\u01a1 quan ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 ph\u1ea3i th\u00f4ng b\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung, ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/p>\n<p>(2) C\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ghi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0o S\u1ed5 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3, trao Phi\u1ebfu ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n<p>(3) V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 chuy\u1ec3n cho c\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 cho thu\u00ea \u0111\u1ea5t.<\/p>\n<p>(4) C\u01a1 quan t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m tra h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n mua b\u00e1n t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea; n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec tr\u00ecnh UBND c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu h\u1ed3i \u0111\u1ea5t c\u1ee7a b\u00ean b\u00e1n, b\u00ean g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea \u0111\u1ec3 cho b\u00ean mua, b\u00ean nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t ti\u1ebfp t\u1ee5c thu\u00ea \u0111\u1ea5t; k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi b\u00ean mua, nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea; th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ebft hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n;<\/p>\n<p>(5) V\u0103n ph\u00f2ng \u0110KQSD \u0111\u1ea5t g\u1eedi h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea; ch\u1ec9nh l\u00fd, c\u1eadp nh\u1eadt bi\u1ebfn \u0111\u1ed9ng v\u00e0o h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ea5t \u0111ai; trao Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c g\u1eedi Gi\u1ea5y ch\u1ee9ng nh\u1eadn cho UBND x\u00e3 \u0111\u1ec3 trao cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, c\u1ed9ng \u0111\u1ed3ng d\u00e2n c\u01b0 n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u1ea5p x\u00e3.<\/p>\n<p><strong><em>2. C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n<\/em><\/strong><\/p>\n<p>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i V\u0103n ph\u00f2ng \u0110KQSD \u0111\u1ea5t thu\u1ed9c Ph\u00f2ng T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, c\u1ed9ng \u0111\u1ed3ng d\u00e2n c\u01b0 n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i UBND x\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/p>\n<p><strong><em>3. Th\u00e0nh ph\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1<\/em><\/strong><\/p>\n<p><em>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 bao g\u1ed3m:<\/em><\/p>\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n mua b\u00e1n, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n<p>&#8211; B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p;<\/p>\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t \u0111\u00e3 k\u00fd v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>&#8211; V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf nh\u1eadn g\u00f3p v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/p>\n<p><em>\u00a0S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1<\/em>: 1 b\u1ed9<\/p>\n<p><strong><em>4. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/em><\/strong>: Do UBND t\u1ec9nh quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Trong \u0111\u00f3, 10 ng\u00e0y cho th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng v\u1ec1 mua, g\u00f3p v\u1ed1n t\u00e0i s\u1ea3n v\u00e0 20 ng\u00e0y cho th\u1ee7 t\u1ee5c thu\u00ea \u0111\u1ea5t.<\/p>\n<p>\u0110\u1ed1i v\u1edbi 07 x\u00e3 mi\u1ec1n n\u00fai (Giang \u0110\u00f4ng, Giang T\u00e2y, H\u1ed3ng, B\u00e0i, Nam, Lam, Ng\u1ecdc) th\u00ec th\u1eddi gian th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 15 ng\u00e0y.<\/p>\n<p>K\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t, ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft.<\/p>\n<p><strong><em>5. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: <\/em><\/strong>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n<p><strong><em>6. C\u01a1 quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/em><\/strong><\/p>\n<p><em>&#8211; C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh:<\/em><\/p>\n<p>+ UBND huy\u1ec7n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea ho\u1eb7c\u00a0 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea m\u00e0 c\u1ea5p m\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<p>+ V\u0103n ph\u00f2ng \u0110KQSD \u0111\u1ea5t c\u1ea5p huy\u1ec7n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea m\u00e0 x\u00e1c nh\u1eadn thay \u0111\u1ed5i v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<p>&#8211; C\u01a1 quan tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n TTHC: V\u0103n ph\u00f2ng \u0110KQSD \u0111\u1ea5t c\u1ea5p huy\u1ec7n.<\/p>\n<p>&#8211; <em>C\u01a1 quan ph\u1ed1i h\u1ee3p<\/em> (n\u1ebfu c\u00f3): Ph\u00f2ng T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng, UBND x\u00e3, c\u01a1 quan thu\u1ebf, kho b\u1ea1c.<\/p>\n<p><strong><em>7. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/em><\/strong>:<\/p>\n<p>&#8211; Ghi v\u00e0o s\u1ed5 \u0111\u1ecba ch\u00ednh v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd.<\/p>\n<p>&#8211; Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t.<\/p>\n<p><strong><em>8. L\u1ec7 ph\u00ed (n\u1ebfu c\u00f3)<\/em><\/strong>:<\/p>\n<p>Ph\u00ed, L\u1ec7 ph\u00ed \u0111\u1ecba ch\u00ednh (m\u1ee9c thu do H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh) \u0111\u01b0\u1ee3c c\u00f4ng khai k\u00e8m theo b\u1ed9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh n\u00e0y.<\/p>\n<p><strong><em>9. T\u00ean m\u1eabu \u0111\u01a1n, m\u1eabu t\u1edd khai : <\/em><\/strong>Kh\u00f4ng<\/p>\n<p><strong><em>10. Y\u00eau c\u1ea7u, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3):<\/em><\/strong><\/p>\n<p>&#8211; Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<p>+ T\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>+ \u0110\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c x\u00e2y d\u1ef1ng theo \u0111\u00fang quy ho\u1ea1ch x\u00e2y d\u1ef1ng chi ti\u1ebft v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, ch\u1ea5p thu\u1eadn.<\/p>\n<p>&#8211; Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<p>+ C\u00f3 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/p>\n<p>+ C\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh ph\u00f9 h\u1ee3p v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/p>\n<p>+ Kh\u00f4ng vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p>&#8211; Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ti\u1ebfp t\u1ee5c cho thu\u00ea \u0111\u1ea5t trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n l\u1ea1i theo gi\u00e1 \u0111\u1ea5t c\u1ee5 th\u1ec3, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong d\u1ef1 \u00e1n.<\/p>\n<p><strong><em>11. C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/em><\/strong>:<\/p>\n<p>&#8211; Lu\u1eadt s\u1ed1 45\/2013\/QH13 ng\u00e0y 29\/11\/2013; c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2014.<\/p>\n<p>&#8211; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2014\/N\u0110-CP ng\u00e0y 15\/5\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7; c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2014.<\/p>\n<p>&#8211; Th\u00f4ng t\u01b0 s\u1ed1 24\/2014\/TT-BTNMT ng\u00e0y 19\/5\/2014 c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng; c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/7\/2014.<\/p>\n<p>&#8211; Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-BTNMT ng\u00e0y 19\/5\/2014 c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng; c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/7\/2014.<\/p>\n<p>&#8211; Th\u00f4ng t\u01b0 s\u1ed1 02\/2014\/TT-BTC ng\u00e0y 02\/01\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/02\/2014.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>II.11 B\u00e1n ho\u1eb7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo h\u00ecnh th\u1ee9c thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u00e0ng n\u0103m 1. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n (1) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t th\u1ef1c hi\u1ec7n mua b\u00e1n, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[95,77,76],"tags":[],"_links":{"self":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/17409"}],"collection":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17409"}],"version-history":[{"count":1,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/17409\/revisions"}],"predecessor-version":[{"id":17410,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/17409\/revisions\/17410"}],"wp:attachment":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}