{"id":21426,"date":"2023-12-06T02:42:12","date_gmt":"2023-12-06T02:42:12","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ad-valorem-la-gi-thue-gia-tri-ad-valorem-tax-la-gi.html"},"modified":"2023-12-22T04:55:06","modified_gmt":"2023-12-21T21:55:06","slug":"ad-valorem-la-gi-thue-gia-tri-ad-valorem-tax-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ad-valorem-la-gi-thue-gia-tri-ad-valorem-tax-la-gi.html","title":{"rendered":"Ad Valorem l\u00e0 g\u00ec? Thu\u1ebf gi\u00e1 tr\u1ecb Ad Valorem Tax l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><\/figure>\n<p>Ad Valorem l\u00e0 g\u00ec, thu\u1ebf gi\u00e1 tr\u1ecb Ad Valorem Tax l\u00e0 g\u00ec l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c thu\u1ebf c\u0169ng nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n n\u1eb1m r\u00f5.<\/p>\n<h2><span id=\"Ad_Valorem_la_gi\"><strong>Ad Valorem l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<blockquote>\n<p><em><strong>\u201cTrong ti\u1ebfng Latinh, Ad Valorem c\u00f3 ngh\u0129a l\u00e0 \u201ctheo gi\u00e1 tr\u1ecb\u201d. Nh\u01b0 v\u1eady Ad Valorem Tax c\u00f3 ngh\u0129a l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb l\u00e0 lo\u1ea1i thu\u1ebf b\u1ea1n ph\u1ea3i tr\u1ea3 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u01a1 b\u1ea3n. B\u1ea3n th\u00e2n thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ed5i, nh\u01b0ng s\u1ed1 ti\u1ec1n b\u1ea1n ph\u1ea3i tr\u1ea3 s\u1ebd thay \u0111\u1ed5i d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng. V\u00ec l\u00fd do n\u00e0y, thu\u1ebf \u0111\u1ecbnh gi\u00e1 qu\u1ea3ng c\u00e1o th\u01b0\u1eddng (n\u1ebfu kh\u00f4ng ph\u1ea3i lu\u00f4n lu\u00f4n) \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb b\u1eb1ng ph\u1ea7n tr\u0103m gi\u00e1 tr\u1ecb.<\/p>\n<p>V\u00ed d\u1ee5, n\u01a1i \u1edf c\u1ee7a b\u1ea1n c\u00f3 m\u1ee9c thu\u1ebf h\u00e0ng n\u0103m l\u00e0 1% \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a t\u1ea5t c\u1ea3 xe m\u00e1y. M\u1ee9c thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u1ed5i, m\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u tr\u1ea3 1% nh\u01b0 nhau, tuy nhi\u00ean s\u1ed1 ti\u1ec1n s\u1ebd dao \u0111\u1ed9ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng chi\u1ebfc xe. Ng\u01b0\u1eddi c\u00f3 xe tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng s\u1ebd \u0111\u00f3ng m\u1ee9c thu\u1ebf cao h\u01a1n ng\u01b0\u1eddi c\u00f3 xe tr\u1ecb gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>Ad Valorem Tax t\u0103ng l\u00ean c\u00f9ng v\u1edbi gi\u00e1 t\u00e0i s\u1ea3n, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 m\u1ecdi ng\u01b0\u1eddi mua ng\u00e0y c\u00e0ng t\u0103ng. Do \u0111\u00f3, thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng gi\u00e1 th\u1ea5p s\u1ebd th\u1ea5p h\u01a1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 cao. Ngo\u00e0i ra, c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n khi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t t\u00f9y theo kh\u1ea3 n\u0103ng chi ti\u00eau c\u1ee7a h\u1ecd.<\/p>\n<h2><span id=\"Uu_va_nhuoc_diem_cua_Ad_Valorem_Tax\"><strong>\u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a Ad Valorem Tax<\/strong><\/span><\/h2>\n<p>Ad Valorem Tax t\u0103ng l\u00ean c\u00f9ng v\u1edbi gi\u00e1 t\u00e0i s\u1ea3n, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 m\u00e0 m\u1ecdi ng\u01b0\u1eddi mua v\u00e0o. Do \u0111\u00f3, thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng gi\u00e1 th\u1ea5p s\u1ebd th\u1ea5p h\u01a1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 cao. Ngo\u00e0i ra, c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n khi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t t\u00f9y theo kh\u1ea3 n\u0103ng chi ti\u00eau c\u1ee7a h\u1ecd.<\/p>\n<p>Tuy nhi\u00ean, nh\u1eefng \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra nghi ng\u1edd, do kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c gi\u00e1 h\u1ee3p l\u00fd th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n<h2><span id=\"Cac_hinh_thuc_Ad_Valorem_Tax\"><strong>C\u00e1c h\u00ecnh th\u1ee9c Ad Valorem Tax<\/strong><\/span><\/h2>\n<p>Sau ph\u1ea7n t\u00ecm hi\u1ec3u Ad Valorem l\u00e0 g\u00ec, h\u00e3y c\u00f9ng ti\u1ebfp t\u1ee5c kh\u00e1m ph\u00e1 c\u00e1c h\u00ecnh th\u1ee9c c\u1ee7a Ad Valorem Tax nh\u00e9.<\/p>\n<p>C\u00f3 2 h\u00ecnh th\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb, bao g\u1ed3m thu\u1ebf t\u00e0i s\u1ea3n v\u00e0 thu\u1ebf ti\u00eau d\u00f9ng.<\/p>\n<p><strong>Thu\u1ebf t\u00e0i s\u1ea3n<\/strong><\/p>\n<p>Thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u01a1 b\u1ea3n. M\u1ee9c thu\u1ebf 1% h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a t\u1ea5t c\u1ea3 xe m\u00e1y l\u00e0 m\u1ed9t v\u00ed d\u1ee5 v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n<p>Khi tr\u1ea3 thu\u1ebf t\u00e0i s\u1ea3n, b\u1ea1n ph\u1ea3i tr\u1ea3 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf. Gi\u1ea3 s\u1eed b\u1ea1n mua m\u1ed9t chi\u1ebfc xe m\u00e1y m\u1edbi tinh v\u1edbi gi\u00e1 50 tri\u1ec7u. V\u00e0i n\u0103m sau, sau nhi\u1ec1u hao m\u00f2n, n\u00f3 c\u00f2n c\u00f3 gi\u00e1 30 tri\u1ec7u \u0111\u1ed3ng. Khi n\u00e0y, m\u1ee9c thu\u1ebf t\u00e0i s\u1ea3n s\u1ebd d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a chi\u1ebfc xe l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>Thu\u1ebf t\u00e0i s\u1ea3n th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n l\u1edbn, c\u00f3 gi\u00e1 tr\u1ecb cao, ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, xe m\u00e1y, \u00f4 t\u00f4 v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng kh\u00e1c.<\/p>\n<p>Vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n nh\u1ecf h\u01a1n ho\u1eb7c \u00edt ph\u1ed5 bi\u1ebfn l\u00e0 hi\u1ebfm th\u1ea5y. Nguy\u00ean nh\u00e2n l\u00e0 v\u00ec t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p t\u1ea1o ra \u00edt doanh thu thu\u1ebf h\u01a1n trong khi t\u00e0i s\u1ea3n nh\u1ecf h\u01a1n, ngay c\u1ea3 khi c\u00f3 gi\u00e1 tr\u1ecb cao, kh\u00f3 \u0111\u00e1nh gi\u00e1 h\u01a1n. \u0110\u1ed3ng th\u1eddi, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 xe c\u1ed9 l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n d\u1ec5 d\u00e0ng nh\u00ecn th\u1ea5y \u0111\u01b0\u1ee3c v\u00ec c\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. Nh\u1edd \u0111\u00f3, ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 bi\u1ebft nh\u1eefng t\u00e0i s\u1ea3n n\u00e0o c\u1ea7n \u0111\u00e1nh thu\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i d\u1ef1a tr\u00ean vi\u1ec7c t\u1ef1 khai b\u00e1o.<\/p>\n<p>Ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n m\u1ecdi kho\u1ea3n thu\u1ebf t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n<p><strong>Thu\u1ebf ti\u00eau th\u1ee5 hay thu\u1ebf ti\u00eau d\u00f9ng<\/strong><\/p>\n<p>Thu\u1ebf ti\u00eau th\u1ee5 l\u00e0 m\u1ed9t d\u1ea1ng thu\u1ebf theo gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch. Thu\u1ebf ti\u00eau th\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 khi b\u1ea1n mua h\u00e0ng. Thu\u1ebf su\u1ea5t v\u1eabn gi\u1eef nguy\u00ean v\u00e0 thu\u1ebf ti\u00eau th\u1ee5 s\u1ebd d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb ph\u1ea7n tr\u0103m c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 b\u1ea1n \u0111ang mua. Do \u0111\u00f3, s\u1ed1 thu\u1ebf ph\u1ea3i tr\u1ea3 thay \u0111\u1ed5i t\u00f9y theo gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c mua.<\/p>\n<p>V\u00ed d\u1ee5 c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea1n mua \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 l\u00e0 5%. N\u1ebfu b\u1ea1n mua m\u1ed9t t\u1ee7 qu\u1ea7n \u00e1o v\u1edbi gi\u00e1 10 tri\u1ec7u \u0111\u1ed3ng, b\u1ea1n s\u1ebd ph\u1ea3i tr\u1ea3 500 ng\u00e0n \u0111\u1ed3ng thu\u1ebf ti\u00eau th\u1ee5 cho giao d\u1ecbch mua \u0111\u00f3. \u0110\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb b\u1edfi v\u00ec n\u00f3 l\u00e0 m\u1ed9t t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh, nh\u01b0ng s\u1ed1 ti\u1ec1n b\u1ea1n ph\u1ea3i tr\u1ea3 s\u1ebd thay \u0111\u1ed5i d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m b\u1ea1n mua.<\/p>\n<p>Nhi\u1ec1u ng\u01b0\u1eddi cho r\u1eb1ng thu\u1ebf ti\u00eau th\u1ee5 l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ri\u00eang bi\u1ec7t. \u0110i\u1ec1u n\u00e0y l\u00e0 kh\u00f4ng ch\u00ednh x\u00e1c. Thu\u1ebf ti\u00eau d\u00f9ng l\u00e0 m\u1ed9t d\u1ea1ng thu\u1ebf gi\u00e1 tr\u1ecb.<\/p>\n<p>C\u00f3 hai h\u00ecnh th\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 ph\u1ed5 bi\u1ebfn l\u00e0 thu\u1ebf doanh thu v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). S\u1ef1 kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa thu\u1ebf doanh thu v\u00e0 thu\u1ebf VAT l\u00e0 ai l\u00e0 ng\u01b0\u1eddi tr\u1ea3 ti\u1ec1n. V\u1edbi thu\u1ebf doanh thu, ng\u01b0\u1eddi mua s\u1ebd tr\u1ea3 kho\u1ea3n thu\u1ebf n\u00e0y t\u1ea1i \u0111i\u1ec3m mua h\u00e0ng.<\/p>\n<p>Trong v\u00ed d\u1ee5 tr\u00ean, n\u1ebfu b\u1ea1n mua t\u1ee7 qu\u1ea7n \u00e1o n\u00e0y v\u1edbi thu\u1ebf b\u00e1n h\u00e0ng 5%, b\u1ea1n s\u1ebd ph\u1ea3i tr\u1ea3 kho\u1ea3n thu\u1ebf 500 ng\u00e0n \u0111\u1ed3ng khi mua n\u00f3.<\/p>\n<p>Thu\u1ebf VAT \u0111\u01b0\u1ee3c thu b\u1edfi t\u1ea5t c\u1ea3 ng\u01b0\u1eddi b\u00e1n trong t\u1eebng giai \u0111o\u1ea1n c\u1ee7a chu\u1ed7i cung \u1ee9ng. C\u00e1c nh\u00e0 cung c\u1ea5p, nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i v\u00e0 nh\u00e0 b\u00e1n l\u1ebb \u0111\u1ec1u thu thu\u1ebf VAT \u0111\u1ed1i v\u1edbi h\u00e0ng b\u00e1n ch\u1ecbu thu\u1ebf. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, c\u00e1c nh\u00e0 cung c\u1ea5p, nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i, nh\u00e0 b\u00e1n l\u1ebb v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng \u0111\u1ec1u ph\u1ea3i tr\u1ea3 VAT khi mua h\u00e0ng c\u1ee7a h\u1ecd. Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i v\u00e0 ghi l\u1ea1i thu\u1ebf VAT m\u00e0 h\u1ecd ph\u1ea3i tr\u1ea3 khi mua h\u00e0ng \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ho\u00e0n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p tr\u00ean t\u1edd khai thu\u1ebf.<\/p>\n<p>VAT kh\u00e1c v\u1edbi thu\u1ebf b\u00e1n h\u00e0ng b\u1edfi v\u00ec VAT sau \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c thu t\u1eeb m\u1ed9t b\u00ean kh\u00e1c v\u1edbi b\u00ean ch\u1ecbu chi ph\u00ed thu\u1ebf. V\u00ed d\u1ee5, khi ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua m\u1ed9t t\u00e1ch c\u00e0 ph\u00ea, v\u1ec1 c\u01a1 b\u1ea3n h\u1ecd \u0111ang ph\u1ea3i tr\u1ea3 thu\u1ebf VAT cho to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t t\u1eeb \u200b\u200btr\u1ed3ng tr\u1ecdt, mua h\u1ea1t c\u00e0 ph\u00ea, ch\u1ebf bi\u1ebfn v\u00e0 th\u00e0nh ph\u1ea9m.<\/p>\n<p>T\u00f3m l\u1ea1i, Ad Valorem l\u00e0 g\u00ec? Ad Valorem l\u00e0 theo gi\u00e1 tr\u1ecb v\u00e0 Ad Valorem Tax l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb \u2013 l\u00e0 lo\u1ea1i thu\u1ebf d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. C\u00e1c h\u00ecnh th\u1ee9c c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb ph\u1ed5 bi\u1ebfn nh\u1ea5t bao g\u1ed3m thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu\u1ebf b\u00e1n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng ti\u00eau d\u00f9ng v\u00e0 thu\u1ebf VAT \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n thu ch\u00ednh c\u1ee7a ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: right;\"><strong>Tr\u00e2m Nguy\u1ec5n<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ad Valorem l\u00e0 g\u00ec, thu\u1ebf gi\u00e1 tr\u1ecb Ad Valorem Tax l\u00e0 g\u00ec l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c thu\u1ebf c\u0169ng nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n n\u1eb1m r\u00f5.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21426"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21426"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21426\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}