{"id":47014,"date":"2025-03-13T13:38:16","date_gmt":"2025-03-13T06:38:16","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=47014"},"modified":"2025-03-13T15:41:29","modified_gmt":"2025-03-13T08:41:29","slug":"4-010-quan-ly-tai-san-ma-hoa-tai-san-so-tao-nguon-thu-moi-cho-ngan-sach","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-010-quan-ly-tai-san-ma-hoa-tai-san-so-tao-nguon-thu-moi-cho-ngan-sach\/","title":{"rendered":"4.010. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1: T\u1ea1o ngu\u1ed3n thu m\u1edbi cho ng\u00e2n s\u00e1ch."},"content":{"rendered":"

Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1: T\u1ea1o ngu\u1ed3n thu m\u1edbi cho ng\u00e2n s\u00e1ch.<\/strong><\/span><\/h4>\n
(TCTC) – Vi\u1ec7c c\u00f3 khung ph\u00e1p l\u00fd cho c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 s\u1ebd t\u1ea1o ra ngu\u1ed3n thu m\u1edbi cho ng\u00e2n s\u00e1ch t\u1eeb thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u1ed1t h\u01a1n d\u00f2ng v\u1ed1n ch\u1ea3y ra kh\u1ecfi qu\u1ed1c gia.<\/em><\/h5>\n

\"Qu\u1ea3n<\/p>\n

Theo c\u00e1c chuy\u00ean gia, n\u00ean qu\u1ea3n l\u00fd giao d\u1ecbch ti\u1ec1n \u1ea3o th\u00f4ng qua ng\u00e2n h\u00e0ng v\u00e0 ng\u01b0\u1eddi giao d\u1ecbch ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu c\u00f3 doanh thu, c\u00f3 l\u00e3i.<\/p>\n

Ch\u1ed1ng th\u1ea5t thu thu\u1ebf, ch\u1ea3y m\u00e1u ngo\u1ea1i t\u1ec7<\/strong><\/h5>\n

Th\u1ed1ng k\u00ea c\u1ee7a C\u1ed5ng thanh to\u00e1n ti\u1ec1n s\u1ed1 Tripple-A c\u00f4ng b\u1ed1 th\u00e1ng 6\/2024 cho th\u1ea5y, Vi\u1ec7t Nam c\u00f3 20,9 tri\u1ec7u ng\u01b0\u1eddi s\u1edf h\u1eefu ti\u1ec1n k\u1ef9 thu\u1eadt s\u1ed1 (ch\u1ee7 y\u1ebfu l\u00e0 ti\u1ec1n \u1ea3o\/ti\u1ec1n m\u00e3 h\u00f3a kh\u00f4ng ch\u00ednh th\u1ee9c) trong n\u0103m 2023.<\/p>\n

V\u1edbi con s\u1ed1 n\u00e0y, Vi\u1ec7t Nam \u0111\u1ee9ng th\u1ee9 4 th\u1ebf gi\u1edbi (sau \u1ea4n \u0110\u1ed9, Trung Qu\u1ed1c, M\u1ef9) v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi s\u1edf h\u1eefu ti\u1ec1n s\u1ed1 nh\u01b0ng \u0111\u1ee9ng th\u1ee9 2 v\u1ec1 t\u1ef7 l\u1ec7 ng\u01b0\u1eddi s\u1edf h\u1eefu ti\u1ec1n s\u1ed1 khi chi\u1ebfm 21,2% d\u00e2n s\u1ed1, cao h\u01a1n M\u1ef9 (\u1edf v\u1ecb tr\u00ed th\u1ee9 ba v\u1edbi 15,6%). T\u1ea1i Vi\u1ec7t Nam c\u0169ng \u0111\u00e3 h\u00ecnh th\u00e0nh h\u1ec7 sinh th\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan t\u1edbi ti\u1ec1n k\u1ef9 thu\u1eadt s\u1ed1, nh\u01b0 c\u00e1c d\u1ef1 \u00e1n Blockchain, v\u00ed s\u1ed1, n\u1ec1n t\u1ea3ng h\u1ed7 tr\u1ee3 huy \u0111\u1ed9ng v\u1ed1n t\u1eeb token\/NFT (t\u00e0i s\u1ea3n s\u1ed1)\u2026<\/p>\n

Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u01b0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd c\u1ee5 th\u1ec3 trong b\u1ea5t k\u1ef3 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u00e0o v\u00e0 c\u0169ng ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1. C\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 khai th\u00e1c, chuy\u1ec3n nh\u01b0\u1ee3ng, kinh doanh, mua b\u00e1n t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 hi\u1ec7n t\u1ea1i v\u1eabn kh\u00f4ng b\u1ecb c\u1ea5m, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o v\u1ec7.<\/p>\n

Trong khi \u0111\u00f3, r\u1ee7i ro li\u00ean quan t\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1, c\u0169ng nh\u01b0 nguy c\u01a1 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a cho ho\u1ea1t \u0111\u1ed9ng t\u1ed9i ph\u1ea1m (r\u1eeda ti\u1ec1n, t\u00e0i tr\u1ee3 kh\u1ee7ng b\u1ed1, chuy\u1ec3n ti\u1ec1n b\u1ea5t h\u1ee3p ph\u00e1p, tr\u1ed1n thu\u1ebf, l\u1eeba \u0111\u1ea3o…) r\u1ea5t l\u1edbn v\u00ec t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u00f3 t\u00ednh \u1ea9n danh, ho\u1ea1t \u0111\u1ed9ng ph\u00e2n t\u00e1n, kh\u00f4ng ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a b\u1ea5t k\u1ef3 c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u00e0o.<\/p>\n

Do v\u1eady, vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u0169ng g\u00f3p ph\u1ea7n quan tr\u1ecdng b\u1ea3o v\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0, t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng thu thu\u1ebf tr\u00ean c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng r\u1eeda ti\u1ec1n, gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i tr\u1ee3 kh\u1ee7ng b\u1ed1, qu\u1ea3n l\u00fd t\u1ed1t h\u01a1n d\u00f2ng v\u1ed1n ch\u1ea3y ra kh\u1ecfi qu\u1ed1c gia.<\/p>\n

Theo <\/em>Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/em><\/strong>, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd cho ph\u00e9p t\u00e0i s\u1ea3n s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111\u01b0\u1ee3c giao d\u1ecbch ch\u00ednh th\u1ee9c s\u1ebd t\u1ea1o ra ngu\u1ed3n thu \u0111\u00e1ng k\u1ec3 t\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp\u2026, v\u00ec quy m\u00f4, t\u1ea7n su\u1ea5t, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u1edf Vi\u1ec7t Nam l\u00e0 r\u1ea5t l\u1edbn.<\/em><\/h5>\n

\u0110\u00f4ng th\u1eddi, Lu\u1eadt s\u01b0 \u0110\u1ee9c c\u0169ng \u201cr\u1ea5t t\u00e1n th\u00e0nh\u201d v\u1edbi quan \u0111i\u1ec3m ch\u1ec9 \u0111\u1ea1o c\u1ee7a T\u1ed5ng B\u00ed th\u01b0 T\u00f4 L\u00e2m t\u1ea1i cu\u1ed9c l\u00e0m vi\u1ec7c v\u1edbi Ban Ch\u00ednh s\u00e1ch, Chi\u1ebfn l\u01b0\u1ee3c Trung \u01b0\u01a1ng m\u1edbi \u0111\u00e2y, li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd \u0111\u1ed3ng ti\u1ec1n s\u1ed1, \u0111\u00f3 l\u00e0: Kh\u00f4ng n\u00ean ch\u1eadm tr\u1ec5, kh\u00f4ng \u0111\u1ec3 m\u1ea5t c\u01a1 h\u1ed9i, kh\u00f4ng t\u1ea1o kho\u1ea3ng c\u00e1ch ho\u1eb7c khu bi\u1ec7t v\u1edbi c\u00e1c h\u00ecnh th\u00e1i t\u00e0i ch\u00ednh m\u1edbi c\u0169ng nh\u01b0 nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch hi\u1ec7n \u0111\u1ea1i. T\u1ed5ng B\u00ed th\u01b0 c\u0169ng nh\u1ea5t tr\u00ed v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a Ban Ch\u00ednh s\u00e1ch, Chi\u1ebfn l\u01b0\u1ee3c Trung \u01b0\u01a1ng v\u1ec1 vi\u1ec7c c\u1ea7n s\u1edbm qu\u1ea3n l\u00fd \u0111\u1ed3ng ti\u1ec1n s\u1ed1, ti\u1ec1n \u1ea3o, ti\u1ec1n m\u00e3 h\u00f3a d\u01b0\u1edbi d\u1ea1ng m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n \u1ea3o \u0111\u1ec3 tr\u00e1nh c\u00e1c t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn n\u1ec1n kinh t\u1ebf v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 x\u00e3 h\u1ed9i, \u0111\u1ed3ng th\u1eddi gi\u00fap \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb cho kinh t\u1ebf \u0111\u1ea5t n\u01b0\u1edbc.<\/em><\/p>\n

\u201c\u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft, th\u1ec3 hi\u1ec7n quan \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi, b\u1ea3o \u0111\u1ea3m t\u1ef1 do kinh doanh, qua \u0111\u00f3 thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Th\u1ef1c ch\u1ea5t, ti\u1ec1n s\u1ed1 g\u1ea7n nh\u01b0 l\u00e0 xu th\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u \u0111\u1ea7u t\u01b0 kinh doanh c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Khi c\u00f3 khung ph\u00e1p l\u00fd cho n\u00f3 s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf vi\u1ec7c ng\u01b0\u1eddi d\u00e2n ph\u1ea3i \u0111i mua b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i, gi\u1ea3m r\u1ee7i ro \u201cch\u1ea3y m\u00e1u ngo\u1ea1i t\u1ec7\u201d, \u00f4ng \u0110\u1ee9c b\u00ecnh lu\u1eadn.<\/em><\/p>\n

C\u1ea7n c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf ph\u00f9 h\u1ee3p<\/strong><\/h5>\n

Vi\u1ec7c s\u1edbm ban h\u00e0nh, ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a s\u1ebd gi\u00fap chuy\u1ec3n h\u00f3a gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i h\u00ecnh t\u00e0i s\u1ea3n n\u00e0y v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng t\u1eeb kinh t\u1ebf ng\u1ea7m sang n\u1ec1n kinh t\u1ebf ch\u00ednh th\u1ee9c, gia t\u0103ng thu thu\u1ebf, gi\u00fap b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi d\u00f9ng, g\u00f3p ph\u1ea7n ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 kh\u1ee7ng b\u1ed1.<\/p>\n

Trong \u0111\u00f3, thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft h\u1eefu hi\u1ec7u \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a. Qua r\u00e0 so\u00e1t cho th\u1ea5y, c\u00e1c qu\u1ed1c gia c\u00f3 nhi\u1ec1u c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1c nhau trong \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n s\u1ed1, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u00e0 \u0111\u00e1nh thu\u1ebf giao d\u1ecbch t\u00e0i s\u1ea3n \u1ea3o, t\u00e0i s\u1ea3n s\u1ed1. M\u1ed7i m\u1ed9t qu\u1ed1c gia \u0111\u00e1nh m\u1ee9c thu\u1ebf kh\u00e1c nhau cho c\u00e1c giao d\u1ecbch ti\u1ec1n \u1ea3o, ti\u1ec1n s\u1ed1 kh\u00e1c nhau. M\u1ed9t s\u1ed1 qu\u1ed1c gia \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n \u1ea3o, ti\u1ec1n s\u1ed1 nh\u01b0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t lo\u1ea1i thu nh\u1eadp c\u00e1 nh\u00e2n\/doanh nghi\u1ec7p, trong khi \u0111\u00f3, m\u1ed9t s\u1ed1 qu\u1ed1c gia \u0111ang kh\u00f4ng \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u1ea3o, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n thu\u1ebf v\u00e0 giao d\u1ecbch c\u00e1c lo\u1ea1i h\u00ecnh t\u00e0i s\u1ea3n n\u00e0y.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi Vi\u1ec7t Nam, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u th\u00e1ch th\u1ee9c do c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t, t\u1ed1c \u0111\u1ed9 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 nhanh ch\u00f3ng v\u00e0 t\u00ednh ch\u1ea5t phi t\u1eadp trung c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y.<\/p>\n

Theo ThS. L\u00ea Th\u1ecb L\u1ec7 H\u1eb1ng \u2013 Gi\u00e1m \u0111\u1ed1c Chi\u1ebfn l\u01b0\u1ee3c C\u00f4ng ty C\u1ed5 ph\u1ea7n Ch\u1ee9ng kho\u00e1n SSI, vi\u1ec7c gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf t\u1eeb c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch v\u00e0 khu\u00f4n kh\u1ed5 lu\u1eadt thu\u1ebf c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf. Trong khi lu\u1eadt thu\u1ebf th\u01b0\u1eddng \u00e1p d\u1ee5ng cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 d\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd chung c\u1ee7a ch\u00fang. Do v\u1eady, lu\u1eadt thu\u1ebf c\u00f3 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u00eam \u0111\u1ec3 mang l\u1ea1i s\u1ef1 r\u00f5 r\u00e0ng v\u00e0 ch\u1eafc ch\u1eafn, \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 cho m\u1ed9t qu\u1ed1c gia.<\/p>\n

\u201cTuy nhi\u00ean, b\u1ea3n ch\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f4ng ng\u1eebng ph\u00e1t tri\u1ec3n c\u1ee7a t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh b\u1ed5 sung cho c\u00e1c lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi v\u00e0 to\u00e0n di\u1ec7n h\u01b0\u1edbng d\u1eabn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng d\u1ef1 \u0111o\u00e1n\u201d, b\u00e0 H\u1eb1ng cho hay.<\/p>\n

Tu\u1ea5n Th\u1ee7y<\/strong><\/h5>\n

————-<\/em><\/p>\n

T\u1ea1p ch\u00ed T\u00e0i ch\u00ednh (Nghi\u00ean c\u1ee9u \u2013 Trao \u0111\u1ed5i) 13-3-2025:<\/em><\/strong><\/p>\n

https:\/\/tapchitaichinh.vn\/quan-ly-tai-san-ma-hoa-tai-san-so-tao-nguon-thu-moi-cho-ngan-sach.html<\/em><\/a><\/p>\n

(295\/1.240)<\/em>","protected":false},"excerpt":{"rendered":"

Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1: T\u1ea1o ngu\u1ed3n thu m\u1edbi cho ng\u00e2n s\u00e1ch. (TCTC) – Vi\u1ec7c c\u00f3 khung ph\u00e1p l\u00fd cho c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, t\u00e0i s\u1ea3n s\u1ed1 s\u1ebd t\u1ea1o ra ngu\u1ed3n thu m\u1edbi cho ng\u00e2n s\u00e1ch t\u1eeb thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u1ed1t h\u01a1n d\u00f2ng v\u1ed1n ch\u1ea3y ra kh\u1ecfi […]<\/p>\n","protected":false},"author":2,"featured_media":47015,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[50,36,43],"class_list":["post-47014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-dan-su","tag-luat-su-ngan-hang","tag-luat-su-thuong-mai-dien-tu"],"acf":[],"yoast_head":"\n4.010. 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