{"id":667,"date":"2014-10-17T15:14:32","date_gmt":"2014-10-17T08:14:32","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=667"},"modified":"2023-06-23T14:09:25","modified_gmt":"2023-06-23T07:09:25","slug":"han-muc-dat-o-tinh-thue","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/han-muc-dat-o-tinh-thue\/","title":{"rendered":"H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf"},"content":{"rendered":"

\"\"Theo ph\u1ea3n \u00e1nh c\u1ee7a b\u00e0 L\u00ea Th\u1ecb L\u00fd, hi\u1ec7n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng b\u00e0 th\u1ef1c hi\u1ec7n thu thu\u1ebf \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf theo 2 m\u1ee9c thu\u1ebf su\u1ea5t: m\u1ee9c 0,3% \u00e1p d\u1ee5ng cho di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c v\u00e0 0,7% \u00e1p d\u1ee5ng cho di\u1ec7n t\u00edch v\u01b0\u1ee3t h\u1ea1n m\u1ee9c. B\u00e0 L\u00fd \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u00e1i ni\u1ec7m \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/strong><\/p>\n

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Lu\u1eadt s\u01b0 Tr\u1ea7n V\u0103n To\u00e0n, V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0 Kh\u00e1nh H\u01b0ng – \u0110o\u00e0n Lu\u1eadt s\u01b0 H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/em><\/p>\n

Theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai, h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t t\u1ed1i \u0111a m\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n  \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao l\u00e0m \u0111\u1ea5t \u1edf, ho\u1eb7c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn l\u00e0 \u0111\u1ea5t \u1edf. UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf m\u1edbi; h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eeda \u0111\u1ea5t trong khu d\u00e2n c\u01b0 c\u00f3 \u0111\u1ea5t \u1edf v\u00e0 \u0111\u1ea5t v\u01b0\u1eddn, ao li\u1ec1n k\u1ec1 tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh \u0111\u00f3. N\u1ebfu \u0111\u1ea5t \u0111ang s\u1eed d\u1ee5ng c\u00f3 di\u1ec7n t\u00edch cao h\u01a1n h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf, th\u00ec sau khi tr\u1eeb \u0111i ph\u1ea7n di\u1ec7n t\u00edch theo h\u1ea1n m\u1ee9c, ph\u1ea7n c\u00f2n l\u1ea1i g\u1ecdi l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c.<\/p>\n

H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf<\/strong><\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/a> 53\/2011\/N\u0110-CP<\/a>  ng\u00e0y 1\/7\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/a>, th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 nh\u01b0 sau:<\/p>\n

H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c giao \u0111\u1ea5t \u1edf m\u1edbi t\u1eeb ng\u00e0y 1\/1\/2012 tr\u1edf \u0111i l\u00e0 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m giao \u0111\u1ea5t \u1edf m\u1edbi.<\/p>\n

H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf \u0111ang s\u1eed d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y 1\/1\/2012 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 UBND c\u1ea5p t\u1ec9nh \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf v\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf \u0111\u00f3 th\u1ea5p h\u01a1n h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf;<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 UBND c\u1ea5p t\u1ec9nh \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf v\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf \u0111\u00f3 th\u1ea5p h\u01a1n h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh th\u00ec \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf;<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e0 UBND c\u1ea5p t\u1ec9nh ch\u01b0a quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf th\u00ec to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c;<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c. Khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m n\u00eau tr\u00ean.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf l\u00e0 h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf hi\u1ec7n h\u00e0nh do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do nh\u1eadn th\u1eeba k\u1ebf, bi\u1ebfu, 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, b\u00e0 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 th\u00ec h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi chuy\u1ec3n quy\u1ec1n.<\/p>\n

Kh\u00f4ng \u00e1p d\u1ee5ng h\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf \u0111\u1ed1i v\u1edbi \u0111\u1ea5t l\u1ea5n, chi\u1ebfm v\u00e0 \u0111\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 \u0111\u1ea5t ch\u01b0a s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

Thu\u1ebf su\u1ea5t<\/strong><\/p>\n

Theo Th\u00f4ng t\u01b0 s\u1ed1<\/a> 153\/2011\/TT-BTC<\/a> ng\u00e0y 11\/11\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (SD\u0110PNN) l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf, gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. Di\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng, trong \u0111\u00f3 c\u00f3 \u0111\u1ea5t \u1edf, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u1edf s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh.<\/p>\n

T\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ec3 kinh doanh \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n
B\u1eadc thu\u1ebf<\/strong><\/td>\nDi\u1ec7n t\u00edch \u0111\u1ea5t t\u00ednh thu\u1ebf (m2)<\/strong><\/td>\nThu\u1ebf su\u1ea5t (%)<\/strong><\/td>\n<\/tr>\n
1<\/td>\nDi\u1ec7n t\u00edch trong h\u1ea1n m\u1ee9c<\/td>\n0,03<\/td>\n<\/tr>\n
2<\/td>\nPh\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/td>\n0,07<\/td>\n<\/tr>\n
3<\/td>\nPh\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c<\/td>\n0,15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ee5 th\u1ec3 v\u1ea5n \u0111\u1ec1 b\u00e0 L\u00ea Th\u1ecb L\u00fd h\u1ecfi, \u0111\u1ea5t \u0111ang s\u1eed d\u1ee5ng c\u00f3 di\u1ec7n t\u00edch cao h\u01a1n h\u1ea1n m\u1ee9c giao \u0111\u1ea5t \u1edf, ho\u1eb7c h\u1ea1n m\u1ee9c c\u00f4ng nh\u1eadn \u0111\u1ea5t \u1edf do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh, sau khi tr\u1eeb \u0111i ph\u1ea7n di\u1ec7n t\u00edch theo h\u1ea1n m\u1ee9c, th\u00ec ph\u1ea7n c\u00f2n l\u1ea1i g\u1ecdi l\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t v\u01b0\u1ee3t h\u1ea1n m\u1ee9c. H\u1ea1n m\u1ee9c \u0111\u1ea5t \u1edf t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2011\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1.4, kho\u1ea3n 1, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 153\/2011\/TT-BTC.<\/p>\n

Theo lu\u1eadt s\u01b0, th\u00f4ng tin b\u00e0 L\u00fd ph\u1ea3n \u00e1nh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng thu thu\u1ebf \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf theo 2 m\u1ee9c thu\u1ebf su\u1ea5t: thu\u1ebf su\u1ea5t 0,3% \u00e1p d\u1ee5ng cho di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c; thu\u1ebf su\u1ea5t 0,7% \u00e1p d\u1ee5ng cho di\u1ec7n t\u00edch v\u01b0\u1ee3t h\u1ea1n m\u1ee9c l\u00e0 th\u00f4ng tin thi\u1ebfu ch\u00ednh x\u00e1c, v\u00ec m\u1ee9c thu\u1ebf su\u1ea5t m\u00e0 b\u00e0 L\u00fd n\u00eau, cao h\u01a1n 10 l\u1ea7n so v\u1edbi quy \u0111\u1ecbnh.<\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 153\/2011\/TT-BTC, thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ec3 kinh doanh) \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, v\u1edbi 3 b\u1eadc thu\u1ebf:<\/p>\n

– Thu\u1ebf b\u1eadc 1 c\u00f3 thu\u1ebf su\u1ea5t 0,03% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c;<\/p>\n

– Thu\u1ebf b\u1eadc 2 c\u00f3 thu\u1ebf su\u1ea5t 0,07% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c;<\/p>\n

– Thu\u1ebf b\u1eadc 3 c\u00f3 thu\u1ebf su\u1ea5t 0,15% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c.<\/p>\n

Theo: http:\/\/chinhphu.vn\/<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Theo ph\u1ea3n \u00e1nh c\u1ee7a b\u00e0 L\u00ea Th\u1ecb L\u00fd, hi\u1ec7n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng b\u00e0 th\u1ef1c hi\u1ec7n thu thu\u1ebf \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf theo 2 m\u1ee9c thu\u1ebf su\u1ea5t: m\u1ee9c 0,3% \u00e1p d\u1ee5ng cho di\u1ec7n t\u00edch \u0111\u1ea5t trong h\u1ea1n m\u1ee9c v\u00e0 0,7% \u00e1p d\u1ee5ng cho di\u1ec7n t\u00edch v\u01b0\u1ee3t h\u1ea1n m\u1ee9c. B\u00e0 L\u00fd \u0111\u1ec1 ngh\u1ecb […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/667"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=667"}],"version-history":[{"count":2,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/667\/revisions"}],"predecessor-version":[{"id":10249,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/667\/revisions\/10249"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}