{"id":2058,"date":"2022-04-21T04:53:26","date_gmt":"2022-04-21T04:53:26","guid":{"rendered":"http:\/\/dothidiaoc.net\/?p=2058"},"modified":"2022-04-21T07:20:36","modified_gmt":"2022-04-21T07:20:36","slug":"thu-tuc-tach-thua-2022-va-nhung-khoan-tien-phai-nop","status":"publish","type":"post","link":"http:\/\/dothidiaoc.net\/index.php\/2022\/04\/21\/thu-tuc-tach-thua-2022-va-nhung-khoan-tien-phai-nop\/","title":{"rendered":"TH\u1ee6 T\u1ee4C T\u00c1CH TH\u1eecA 2022 V\u00c0 NH\u1eeeNG KHO\u1ea2N TI\u1ec0N PH\u1ea2I N\u1ed8P"},"content":{"rendered":"\n

Khi n\u1eafm r\u00f5 th\u1ee7 t\u1ee5c t\u00e1ch th\u1eeda v\u00e0 nh\u1eefng kho\u1ea3n ti\u1ec1n ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi d\u00e2n c\u00f3 th\u1ec3 t\u1ef1 m\u00ecnh th\u1ef1c hi\u1ec7n. \u0110\u00e2y l\u00e0 th\u1ee7 t\u1ee5c kh\u00e1 \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c n\u00e0y tr\u01b0\u1edbc h\u1ebft th\u1eeda \u0111\u1ea5t ph\u1ea3i \u0111\u1ee7 r\u1ed9ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u.<\/p>\n\n\n\n

1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00e1ch th\u1eeda C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 188 Lu\u1eadt \u0110\u1ea5t \u0111ai 2013, \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 43\/2014\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 09\/2021\/TT-BTNMT, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00e1ch th\u1eeda khi chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho c\u1ea7n c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n

– (1) C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n\n\n\n

-(2) \u0110\u1ea5t kh\u00f4ng c\u00f3 tranh ch\u1ea5p.<\/p>\n\n\n\n

-(3) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n.-<\/p>\n\n\n\n

-(4) \u0110\u1ea5t c\u00f2n th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

-(5) Th\u1eeda \u0111\u1ea5t \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 di\u1ec7n t\u00edch v\u00e0 k\u00edch th\u01b0\u1edbc chi\u1ec1u c\u1ea1nh t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh.<\/p>\n\n\n\n

L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u1ec9nh, th\u00e0nh \u0111i\u1ec1u ki\u1ec7n t\u00e1ch th\u1eeda kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 S\u1ed5 \u0111\u1ecf, S\u1ed5 h\u1ed3ng (ch\u1ec9 c\u1ea7n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p S\u1ed5 \u0111\u1ecf, S\u1ed5 h\u1ed3ng). Ngh\u0129a l\u00e0 ngay c\u1ea3 khi th\u1eeda \u0111\u1ea5t \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p S\u1ed5 \u0111\u1ecf, S\u1ed5 h\u1ed3ng v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p t\u00e1ch th\u1eeda n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed5. V\u00ed d\u1ee5 nh\u01b0 t\u1ec9nh B\u1eafc K\u1ea1n.<\/p>\n\n\n\n

2. H\u1ed3 s\u01a1 chu\u1ea9n b\u1ecb \u0111\u1ec3 t\u00e1ch th\u1eeda<\/p>\n\n\n\n

* S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1: 01 b\u1ed9.<\/p>\n\n\n\n

* Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1: Kho\u1ea3n 11 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 24\/2014\/TT-BTNMT \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 09\/2021\/TT-BTNMT quy \u0111\u1ecbnh th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 n\u1ed9p khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u00e1ch th\u1eeda \u0111\u1ea5t g\u1ed3m c\u00f3 c\u00e1c gi\u1ea5y t\u1edd sau:- -\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb t\u00e1ch th\u1eeda theo M\u1eabu s\u1ed1 11\/\u0110K (ng\u01b0\u1eddi d\u00e2n c\u00f3 th\u1ec3 t\u1ea3i m\u1eabu \u0111\u01a1n t\u1ea1i \u0111\u00e2y ho\u1eb7c xin m\u1eabu \u0111\u01a1n t\u1ea1i \u0111\u1ecba ch\u00ednh x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n).<\/p>\n\n\n\n

– B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p (S\u1ed5 \u0111\u1ecf, S\u1ed5 h\u1ed3ng). <\/p>\n\n\n\n

3. L\u00e0m 4 b\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 t\u00e1ch th\u1eeda Sau khi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u01b0 quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u1ea7n n\u1eafm r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n

-B\u01b0\u1edbc 1: N\u1ed9p h\u1ed3 s\u01a1 <\/p>\n\n\n\n

C\u00e1ch 1: N\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ea5t n\u1ebfu h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u.<\/p>\n\n\n\n

C\u00e1ch 2: Kh\u00f4ng n\u1ed9p t\u1ea1i \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ea5t. <\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 t\u1ed5 ch\u1ee9c B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda \u0111\u1ec3 ti\u1ebfp nh\u1eadn v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ea5p huy\u1ec7n (huy\u1ec7n, qu\u1eadn, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh, th\u00e0nh ph\u1ed1 thu\u1ed9c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng) theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a t\u1ed5 ch\u1ee9c B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda th\u00ec n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Chi nh\u00e1nh v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai c\u1ea5p huy\u1ec7n n\u01a1i c\u00f3 th\u1eeda \u0111\u1ea5t ho\u1eb7c n\u1ed9p t\u1ea1i V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ea5p huy\u1ec7n n\u1ebfu ch\u01b0a t\u1ed5 ch\u1ee9c Chi nh\u00e1nh v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai.<\/p>\n\n\n\n

B\u01b0\u1edbc 2: Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 :\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh v\u00e0 gi\u00e1m s\u00e1t c\u01a1 quan nh\u00e0 n\u01b0\u1edbc gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ec1 ngh\u1ecb b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn ghi v\u00e0 \u0111\u01b0a cho gi\u1ea5y ti\u1ebfp nh\u1eadn v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 n\u1ebfu kh\u00f4ng th\u1ea5y b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u01b0a cho gi\u1ea5y n\u00e0y.<\/p>\n\n\n\n

B\u01b0\u1edbc 3: Gi\u1ea3i quy\u1ebft y\u00eau c\u1ea7u<\/p>\n\n\n\n

B\u01b0\u1edbc 4. Tr\u1ea3 k\u1ebft qu\u1ea3Trong 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 ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1.<\/p>\n\n\n\n

* Th\u1eddi gian gi\u1ea3i quy\u1ebft: Kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7; kh\u00f4ng qu\u00e1 25 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi x\u00e3 mi\u1ec1n n\u00fai, h\u1ea3i \u0111\u1ea3o, v\u00f9ng s\u00e2u, v\u00f9ng xa, v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.Th\u1eddi gian tr\u00ean kh\u00f4ng t\u00ednh th\u1eddi gian ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 t\u1ea1i x\u00e3, th\u1eddi gian th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t; kh\u00f4ng t\u00ednh th\u1eddi gian xem x\u00e9t x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt, th\u1eddi gian tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh.<\/p>\n\n\n\n

4. T\u00e1ch th\u1eeda m\u1ea5t bao nhi\u00eau ti\u1ec1n? N\u1ebfu ch\u1ec9 t\u00e1ch th\u1eeda th\u00ec ng\u01b0\u1eddi d\u00e2n ch\u1ec9 ph\u1ea3i tr\u1ea3 ph\u00ed \u0111o \u0111\u1ea1c v\u00e0 l\u1ec7 ph\u00ed l\u00e0m b\u00eca m\u1edbi (n\u1ebfu c\u00f3).Tuy nhi\u00ean, vi\u1ec7c t\u00e1ch th\u1eeda th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t ho\u1eb7c chia \u0111\u1ea5t gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh c\u00f3 chung quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (\u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p cho \u201ch\u1ed9 gia \u0111\u00ecnh\u201d v\u00e0 gi\u1edd c\u00e1c th\u00e0nh vi\u00ean t\u00e1ch th\u1eeda) n\u00ean chi ph\u00ed ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1.<\/p>\n\n\n\n

4.1. Ph\u00ed \u0111o \u0111\u1ea1c t\u00e1ch th\u1eeda :Ph\u00ed \u0111o \u0111\u1ea1c l\u00e0 kho\u1ea3n ti\u1ec1n tr\u1ea3 cho t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 \u0111o \u0111\u1ea1c (kh\u00f4ng ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc) n\u00ean kho\u1ea3n ti\u1ec1n n\u00e0y t\u00ednh theo gi\u00e1 d\u1ecbch v\u1ee5.Th\u00f4ng th\u01b0\u1eddng s\u1ebd dao \u0111\u1ed9ng t\u1eeb 1,8 \u0111\u1ebfn 2,5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n

4.2. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ch\u1ec9 n\u1ed9p khi t\u00e1ch th\u1eeda g\u1eafn v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho,\u2026 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 13\/2022\/TT-BTC, n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n th\u00ec t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n

-Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u00e1 \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho cao h\u01a1n gi\u00e1 \u0111\u1ea5t trong b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnh.L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 = 0,5% x (Gi\u00e1 t\u1ea1i h\u1ee3p \u0111\u1ed3ng x m2). <\/p>\n\n\n\n

Tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i khi n\u00e0o h\u1ee3p \u0111\u1ed3ng c\u0169ng ghi gi\u00e1 01m2 m\u00e0 th\u01b0\u1eddng s\u1ebd ghi t\u1ed5ng s\u1ed1 ti\u1ec1n n\u00ean s\u1ebd l\u1ea5y 0,5% x t\u1ed5ng s\u1ed1 ti\u1ec1n trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

-Tr\u01b0\u1eddng h\u1ee3p 2: Gi\u00e1 \u0111\u1ea5t t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u1eb7ng cho, chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 \u0111\u1ea5t trong b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnhL\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 = 0,5% x (Gi\u00e1 01m2 x Gi\u00e1 \u0111\u1ea5t trong b\u1ea3ng gi\u00e1 \u0111\u1ea5t)<\/p>\n\n\n\n

4.3. Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1: N\u1ebfu ch\u1ec9 t\u00e1ch th\u1eeda r\u1ed3i \u0111\u1ec3 \u0111\u00f3 th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p kho\u1ea3n ph\u00ed n\u00e0y, nh\u01b0ng t\u00e1ch th\u1eeda \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho s\u1ebd ph\u1ea3i n\u1ed9p ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho.C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 85\/2019\/TT-BTC, ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 do H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnh n\u00ean m\u1ee9c thu kh\u00e1c nhau.<\/p>\n\n\n\n

4.4. L\u1ec7 ph\u00ed c\u1ea5p b\u00eca m\u1edbi (l\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn)T\u01b0\u01a1ng t\u1ef1 nh\u01b0 ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 kho\u1ea3n ph\u00ed n\u00e0y c\u0169ng do H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnh nh\u01b0ng h\u1ea7u h\u1ebft c\u00e1c t\u1ec9nh, th\u00e0nh \u0111\u1ec1u thu t\u1eeb 100.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/p>\n\n\n\n

Ngu\u1ed3n: Lu\u1eadt Vi\u1ec7t Nam<\/p>\n","protected":false},"excerpt":{"rendered":"

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