{"id":592,"date":"2020-06-11T16:26:17","date_gmt":"2020-06-11T09:26:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=592"},"modified":"2024-10-30T09:24:49","modified_gmt":"2024-10-30T02:24:49","slug":"tieng-viet-doi-no-thue-la-bao-ve-quyen-cua-chu-no","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/doi-no-thue-la-bao-ve-quyen-cua-chu-no\/","title":{"rendered":"266. \u0110\u00f2i n\u1ee3 thu\u00ea l\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n c\u1ee7a ch\u1ee7 n\u1ee3"},"content":{"rendered":"

\u0110\u00f2i n\u1ee3 thu\u00ea l\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n c\u1ee7a ch\u1ee7 n\u1ee3<\/span><\/h4>\n
(KTSG) \u2013 \u0110\u00f2i n\u1ee3 thu\u00ea l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng r\u1ea5t c\u1ea7n thi\u1ebft, th\u1eadm ch\u00ed l\u00e0 s\u1ef1 t\u1ea5t y\u1ebfu gi\u00fap cho vi\u1ec7c thu h\u1ed3i n\u1ee3 tr\u00ean th\u1ef1c t\u1ebf, b\u1ea3o v\u1ec7 h\u1eefu hi\u1ec7u quy\u1ec1n c\u1ee7a ch\u1ee7 n\u1ee3, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y c\u00e1c giao d\u1ecbch d\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn vay m\u01b0\u1ee3n, n\u1ee3 n\u1ea7n.<\/strong><\/h5>\n

\"\u0110\u00f2i<\/p>\n

Nhu c\u1ea7u thu\u00ea \u0111\u00f2i n\u1ee3<\/p>\n

Tr\u01b0\u1edbc h\u1ebft, vi\u1ec7c \u0111\u00f2i \u0111\u01b0\u1ee3c n\u1ee3 l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 t\u1ed3n t\u1ea1i ho\u1ea1t \u0111\u1ed9ng cho vay, cho n\u1ee3 v\u1edbi l\u1ecbch s\u1eed l\u00e2u \u0111\u1eddi v\u00e0 ph\u1ed5 bi\u1ebfn kh\u1eafp th\u1ebf gi\u1edbi. V\u00e0 \u0111\u00f2i n\u1ee3 thu\u00ea c\u0169ng l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng t\u1ea5t y\u1ebfu nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ch\u1ee7 n\u1ee3 n\u00f3i ri\u00eang, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n n\u00f3i chung.<\/p>\n

Vi\u1ec7c ch\u1eadm thu h\u1ed3i c\u00f4ng n\u1ee3, kh\u00f4ng ch\u1ec9 thi\u1ec7t h\u1ea1i to l\u1edbn v\u1ec1 ti\u1ec1n b\u1ea1c trong cu\u1ed9c s\u1ed1ng v\u00e0 kinh doanh, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 l\u00e0m cho ch\u1ee7 n\u1ee3 b\u1ecb r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng \u0111\u1ed5 v\u1ee1, ph\u00e1 s\u1ea3n, b\u1ea7n c\u00f9ng. Do \u0111\u00f3, vi\u1ec7c ch\u1eadm tr\u1ea3 n\u1ee3, kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf quan h\u1ec7 d\u00e2n s\u1ef1, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 ph\u1ea1m \u201ct\u1ed9i l\u1ea1m d\u1ee5ng t\u00edn nhi\u1ec7m chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n\u201d theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 175 c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 n\u0103m 2015 n\u1ebfu vay, m\u01b0\u1ee3n, thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi kh\u00e1c m\u00e0 d\u00f9ng th\u1ee7 \u0111o\u1ea1n gian d\u1ed1i ho\u1eb7c b\u1ecf tr\u1ed1n \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n ho\u1eb7c c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 kh\u00f4ng tr\u1ea3 n\u1ee3 t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

Ngay t\u1eeb n\u0103m 1958, Th\u00f4ng t\u01b0 li\u00ean b\u1ed9 s\u1ed1 01-VHH-DS ng\u00e0y 9-1-1958 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 T\u1ed5ng gi\u00e1m \u0111\u1ed1c Ng\u00e2n h\u00e0ng Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nghi\u00eam kh\u1eafc \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 qu\u00e1 h\u1ea1n cho ng\u00e2n h\u00e0ng. Ch\u1eb3ng h\u1ea1n nh\u01b0 quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng m\u00e0 kh\u00f4ng tr\u1ea3 n\u1ee3, th\u00e1i \u0111\u1ed9 coi th\u01b0\u1eddng ch\u00ednh quy\u1ec1n, th\u00ec t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 d\u00f9ng h\u00ecnh th\u1ee9c h\u1ecdp t\u1ed5 vay n\u1ee3, t\u1ed5 n\u00f4ng h\u1ed9i, \u1ee7y ban x\u00e3, huy\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nh\u01b0 gi\u00e1o d\u1ee5c, \u0111\u1ed9ng vi\u00ean, ph\u00ea b\u00ecnh, ki\u1ec3m th\u1ea3o, c\u1ea3nh c\u00e1o, x\u1eed ph\u1ea1t v\u00e0 cam k\u1ebft tr\u1ea3 n\u1ee3. Tr\u01b0\u1eddng h\u1ee3p th\u1eadt ngoan c\u1ed1 th\u00ec t\u00f2a \u00e1n huy\u1ec7n ho\u1eb7c s\u1ebd k\u00ea bi\u00ean, t\u1ecbch thu t\u00e0i s\u1ea3n v\u00e0 x\u1eed t\u1ed9i \u0111\u1ec3 thu n\u1ee3 cho ng\u00e2n h\u00e0ng(1).<\/p>\n

Do \u0111\u00f3, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ea1o ra s\u1ea3n ph\u1ea9m cho x\u00e3 h\u1ed9i hay mang l\u1ea1i nhi\u1ec1u l\u1ee3i nhu\u1eadn cho x\u00e3 h\u1ed9i, m\u00e0 l\u00e0 \u0111\u1ec3 gi\u1ea3i quy\u1ebft nhu c\u1ea7u thi\u1ebft th\u1ef1c c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u00f3ng vai tr\u00f2 duy tr\u00ec, th\u00fac \u0111\u1ea9y c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00f3i chung, ho\u1ea1t \u0111\u1ed9ng cho vay v\u1ed1n, mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm, tr\u1ea3 d\u1ea7n v\u00e0 r\u1ea5t nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c.<\/p>\n

Ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u00f2i n\u1ee3 thu\u00ea<\/p>\n

N\u1ebfu vi\u1ec7c \u0111\u00f2i n\u1ee3 do ch\u00ednh ch\u1ee7 n\u1ee3 th\u1ef1c hi\u1ec7n ho\u1eb7c y\u00eau c\u1ea7u t\u00f2a \u00e1n gi\u1ea3i quy\u1ebft \u0111\u01a1n gi\u1ea3n, d\u1ec5 d\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3 th\u00ec ch\u1ee7 n\u1ee3 \u0111\u00e3 ch\u1eb3ng c\u1ea7n ph\u1ea3i \u0111i thu\u00ea d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3. \u0110\u1eb7c bi\u1ec7t, ch\u1ee7 n\u1ee3 ph\u1ea3i c\u00e2n nh\u1eafc s\u1ef1 s\u1ed1ng c\u00f2n gi\u1eefa vi\u1ec7c \u0111\u00f2i n\u1ee3 nhanh v\u00e0 vi\u1ec7c ch\u1edd \u0111\u1ee3i v\u00e0i n\u0103m ch\u01b0a gi\u1ea3i quy\u1ebft trong m\u1ed9t kho\u1ea3n n\u1ee3 th\u00f4ng qua t\u00f2a \u00e1n v\u00e0 thi h\u00e0nh \u00e1n.<\/p>\n

Tr\u01b0\u1edbc n\u0103m 2007, m\u1eb7c d\u00f9 ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 thu\u00ea, th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng v\u1eabn di\u1ec5n ra m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean.<\/p>\n

\u201cKinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3\u201d, hay n\u00f4m na l\u00e0 \u201c\u0111\u00f2i n\u1ee3 thu\u00ea\u201d l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 104\/2007\/N\u0110-CP ng\u00e0y 14-6-2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201cKinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3\u201d. Trong \u0111\u00f3, \u0111i\u1ec1u 11 quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 nh\u01b0: \u201cth\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng, h\u00e0nh vi x\u00e2m ph\u1ea1m \u0111\u1ebfn t\u00ednh m\u1ea1ng, s\u1ee9c kh\u1ecfe, nh\u00e2n ph\u1ea9m, danh d\u1ef1, quy\u1ec1n t\u1ef1 do c\u00e1 nh\u00e2n, quy\u1ec1n t\u00e0i s\u1ea3n v\u00e0 c\u00e1c quy\u1ec1n d\u00e2n s\u1ef1 kh\u00e1c c\u1ee7a kh\u00e1ch n\u1ee3, ch\u1ee7 n\u1ee3 v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan\u201d.<\/p>\n\n\n\n
Theo k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) n\u0103m 2014, c\u00e1c doanh nghi\u1ec7p kh\u1edfi ki\u1ec7n ra t\u00f2a v\u00e0 thu n\u1ee3 qua c\u01a1 quan thi h\u00e0nh \u00e1n th\u00ec hi\u1ec7u qu\u1ea3 ch\u1ec9 kho\u1ea3ng 50%, trong khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea \u0111\u1ea1t hi\u1ec7u qu\u1ea3 t\u1edbi 90%.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1eeb n\u0103m 2015 tr\u1edf \u0111i, \u0111\u00f2i n\u1ee3 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t trong 243 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014.<\/p>\n

C\u00e1c ng\u00e2n h\u00e0ng l\u00e0 doanh nghi\u1ec7p cho vay v\u00e0 \u0111\u00f2i n\u1ee3 chuy\u00ean nghi\u1ec7p, nh\u01b0ng b\u00ean c\u1ea1nh c\u00e1c b\u1ed9 ph\u1eadn thu h\u1ed3i n\u1ee3, v\u1eabn ph\u1ea3i th\u00e0nh l\u1eadp c\u00f4ng ty qu\u1ea3n l\u00fd, thu h\u1ed3i, x\u1eed l\u00fd n\u1ee3 (AMC), trong \u0111\u00f3 c\u00f3 ph\u1ea7n vi\u1ec7c th\u1ef1c ch\u1ea5t l\u00e0 \u0111\u00f2i n\u1ee3 thu\u00ea t\u1eeb hai ch\u1ee5c n\u0103m nay. T\u01b0\u01a1ng t\u1ef1, Ch\u00ednh ph\u1ee7 c\u00f2n ph\u1ea3i th\u00e0nh l\u1eadp C\u00f4ng ty Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (VAMC) \u0111\u1ec3 thu h\u1ed3i v\u00e0 x\u1eed l\u00fd n\u1ee3 c\u1ee7a ng\u00e0nh ng\u00e2n h\u00e0ng.<\/p>\n

C\u00f3 th\u1ec3 n\u00f3i, vi\u1ec7c cho ph\u00e9p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea l\u00e0 s\u1ef1 cam k\u1ebft c\u1ea7n thi\u1ebft \u0111\u1ec3 hi\u1ec7n th\u1ef1c h\u00f3a vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, nh\u1eb1m \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u \u0111\u1eb7t ra \u0111\u1ed1i v\u1edbi m\u1ed9t n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Phi l\u00fd c\u1ea5m \u0111\u00f2i n\u1ee3 thu\u00ea<\/p>\n

Vi\u1ec7c nh\u1eadn \u0111\u1ecbnh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i \u0111en v\u00e0 kh\u00f4ng \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c bao nhi\u00eau cho ng\u00e2n s\u00e1ch l\u00e0 t\u1eeb m\u1ed9t chi\u1ec1u. C\u00f3 l\u1ebd ng\u01b0\u1eddi ta \u0111\u00e3 \u0111\u00e1nh \u0111\u1ed3ng c\u00e1c v\u1ee5 vi\u1ec7c ti\u00eau c\u1ef1c, b\u1ea1o l\u1ef1c do c\u00e1c b\u0103ng nh\u00f3m \u0111\u00f2i n\u1ee3 thu\u00ea b\u1ea5t h\u1ee3p ph\u00e1p v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i n\u1ee3 c\u1ee7a c\u00e1c c\u00f4ng ty kinh doanh d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 h\u1ee3p ph\u00e1p.<\/p>\n

N\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i c\u00e0ng ph\u00e1t tri\u1ec3n th\u00ec c\u00e0ng nhi\u1ec1u th\u1ee9 ph\u1ee9c t\u1ea1p, c\u00e0ng \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n h\u00f3a v\u00e0 s\u1ef1 ph\u00e2n c\u00f4ng lao \u0111\u1ed9ng cao. \u0110\u00f2i n\u1ee3 l\u00e0 m\u1ed9t ngh\u1ec1 kh\u00f3, m\u1ed9t c\u00f4ng vi\u1ec7c ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n, kinh nghi\u1ec7m, k\u1ef9 n\u0103ng, ngh\u1ec7 thu\u1eadt, ph\u01b0\u01a1ng ph\u00e1p nh\u1ea5t \u0111\u1ecbnh m\u00e0 ng\u01b0\u1eddi cho vay, cho n\u1ee3, b\u00e1n ch\u1ecbu h\u00e0ng h\u00f3a s\u00e0nh s\u1ecfi c\u0169ng kh\u00f4ng d\u1ec5 g\u00ec c\u00f3 \u0111\u01b0\u1ee3c.<\/p>\n

C\u1ea5m d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea, s\u1ebd bu\u1ed9c ng\u01b0\u1eddi ta \u0111\u00f2i n\u1ee3 b\u1eb1ng c\u00e1ch th\u1ee9c kh\u00e1c nh\u01b0 \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00f2i n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 m\u00e0 kh\u00f4ng c\u1ea7n b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o. Cho ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, ho\u1ea1t \u0111\u1ed9ng c\u00f4ng khai h\u1ee3p ph\u00e1p d\u00f9 sao c\u0169ng d\u1ec5 qu\u1ea3n l\u00fd h\u01a1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00f4i n\u1ed5i, b\u1ea5t h\u1ee3p ph\u00e1p.<\/p>\n

Theo k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) n\u0103m 2014, c\u00e1c doanh nghi\u1ec7p kh\u1edfi ki\u1ec7n ra t\u00f2a v\u00e0 thu n\u1ee3 qua c\u01a1 quan thi h\u00e0nh \u00e1n th\u00ec hi\u1ec7u qu\u1ea3 ch\u1ec9 kho\u1ea3ng 50%, trong khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea \u0111\u1ea1t hi\u1ec7u qu\u1ea3 t\u1edbi 90%.<\/p>\n

C\u1ea5m d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 thu\u00ea l\u00e0 t\u01b0\u1edbc \u0111i m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a ch\u1ee7 n\u1ee3, t\u1ea1o th\u00eam r\u1ee7i ro cho giao d\u1ecbch kinh t\u1ebf, d\u00e2n s\u1ef1, g\u00e2y ra s\u1ef1 e ng\u1ea1i trong m\u1ecdi giao d\u1ecbch, cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

(1) LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, ti\u1ec3u m\u1ee5c 19.1 \u201cN\u1ee3 x\u1ea5u ng\u00e2n h\u00e0ng\u201d, s\u00e1ch C\u1ea9m nang ph\u00e1p lu\u1eadt ng\u00e2n h\u00e0ng, NXB Ch\u00ednh tr\u1ecb Qu\u1ed1c gia S\u1ef1 th\u1eadt 2020.<\/p>\n

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><\/strong>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC<\/strong><\/em><\/p>\n

——————<\/p>\n

Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n 11-6-2020:<\/em><\/p>\n

https:\/\/www.thesaigontimes.vn\/304524\/doi-no-thue-la-bao-ve-quyen-cua-chu-no.html<\/a><\/em><\/p>\n

(1.255\/1.255)<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

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