{"id":31712,"date":"2019-03-03T00:30:23","date_gmt":"2019-03-03T00:30:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31712"},"modified":"2019-03-06T09:06:35","modified_gmt":"2019-03-06T09:06:35","slug":"cong-van-so-27-tct-cs-cua-tong-cuc-thue-ngay-03-01-2019-v-v-mien-thue-su-dung-dat-nong-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31712","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 27\/TCT-CS c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u00e0y 03\/01\/2019 v\/v mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p"},"content":{"rendered":"\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/p>\n

S\u1ed1: 27\/TCT-CS
\nV\/v<\/em>: M<\/em>i\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/em><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/p>\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/em>03<\/em>\u00a0th\u00e1ng\u00a0<\/em>01<\/em>\u00a0n\u0103m 201<\/em>9<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/strong>\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh Long An<\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 2200\/CT-QLCKTT\u0110 ng\u00e0y 11\/9\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Long An n\u00eau v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a C\u00f4ng ty TNHH MTV L\u00e2m nghi\u1ec7p \u0110\u1ed3ng Th\u00e1p IV, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3\u00a0\u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

– T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 19\u00a0Lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p\u00a0quy \u0111\u1ecbnh:<\/p>\n

“\u0110i\u1ec1u 19<\/p>\n

1. Mi\u1ec5n thu\u1ebf cho \u0111\u1ea5t \u0111\u1ed3i, n\u00fai tr\u1ecdc d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m nghi\u1ec7p, \u0111\u1ea5t tr\u1ed3ng r\u1eebng ph\u00f2ng h\u1ed9 v\u00e0 r\u1eebng \u0111\u1eb7c d\u1ee5ng.”<\/p>\n

– T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 14\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 74-CP\u00a0ng\u00e0y 25\/10\/1993 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh lu\u1eadt thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh:<\/p>\n

“\u0110i\u1ec1u 14.<\/p>\n

1. Mi\u1ec5n thu\u1ebf cho \u0111\u1ea5t \u0111\u1ed3i n\u00fai tr\u1ecdc d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, \u0111\u1ea5t tr\u1ed3ng r\u1eebng ph\u00f2ng h\u1ed9 v\u00e0 r\u1eebng \u0111\u1eb7c d\u1ee5ng.”<\/p>\n

\u201cT\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10\u00a0Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2013\u00a0quy \u0111\u1ecbnh \u0111\u1ea5t r\u1eebng ph\u00f2ng h\u1ed9 thu\u1ed9c nh\u00f3m \u0111\u1ea5t n\u00f4ng nghi\u1ec7p.<\/p>\n

– T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb quy\u1ebft s\u1ed1 28\/2016\/QH14\u00a0ng\u00e0y 11\/11\/2016 c\u1ee7a Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 55\/2010\/QH12 v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh:<\/p>\n

\u201c1. S\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 1 v\u00e0 b\u1ed5 sung kho\u1ea3n 4 v\u00e0o \u0110i\u1ec1u 1 nh\u01b0 sau:<\/p>\n

\u201c3. Mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/p>\n

a) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, bao g\u1ed3m c\u1ea3 \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf, t\u1eb7ng cho, nh\u1eadn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n

b) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, n\u00f4ng tr\u01b0\u1eddng vi\u00ean, l\u00e2m tr\u01b0\u1eddng vi\u00ean \u0111\u00e3 nh\u1eadn \u0111\u1ea5t giao kho\u00e1n \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, n\u00f4ng tr\u01b0\u1eddng qu\u1ed1c doanh, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh \u0111\u1ec3\u00a0s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

c) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p g\u00f3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a m\u00ecnh \u0111\u1ec3 th\u00e0nh l\u1eadp h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/p>\n

4. Mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111ang tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/p>\n

\u0110\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p m\u00e0 Nh\u00e0 n\u01b0\u1edbc giao cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111ang qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p m\u00e0 giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadn th\u1ea7u theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n thu h\u1ed3i \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai; trong th\u1eddi gian Nh\u00e0 n\u01b0\u1edbc ch\u01b0a thu h\u1ed3i \u0111\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p 100% thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p\u201d.<\/p>\n

– T\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 21\/2017\/N\u0110-CP\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2011\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft 55\/2010\/QH12 ng\u00e0y 24\/11\/2010 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh:<\/p>\n

\u201cb) Kho\u1ea3n 3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/p>\n

\u201c3.\u00a0Mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111<\/u>\u1ea5<\/u>t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi to\u00e0n b<\/u>\u1ed9\u00a0<\/u>di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi<\/u>\u1ec7p<\/u>\u00a0cho c\u00e1c\u00a0<\/u>\u0111\u1ed1<\/u>i t\u01b0<\/u>\u1ee3<\/u>ng sau \u0111\u00e2y<\/u>:<\/p>\n

…b) H\u1ed9 gia \u0111\u00ecnh,\u00a0c\u00e1 nh\u00e2n l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, n\u00f4ng tr\u01b0\u1eddng vi\u00ean, l\u00e2m tr\u01b0\u1eddng vi\u00ean \u0111\u00e3 nh\u1eadn \u0111\u1ea5t giao kho\u00e1n \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, n\u00f4ng tr\u01b0\u1eddng qu\u1ed1c doanh, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh v\u00e0\u00a0h<\/u>\u1ed9<\/u>\u00a0gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh<\/u>\u1ead<\/u>n \u0111\u1ea5t giao kho\u00e1n\u00a0<\/u>\u1ed5<\/u>n\u00a0<\/u>\u0111\u1ecb<\/u>nh c\u1ee7a c\u00f4ng ty n\u00f4ng<\/u>, l<\/u>\u00e2m nghi<\/u>\u1ec7<\/u>p \u0111<\/u>\u1ec3\u00a0<\/u>s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy\u00a0<\/u>\u0111\u1ecb<\/u>nh c\u1ee7a ph\u00e1p lu\u1eadt<\/u>.<\/p>\n

Vi\u1ec7c giao kho\u00e1n \u0111\u1ea5t c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 n\u00f4ng tr\u01b0\u1eddng qu\u1ed1c doanh, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 135\/2005\/N\u0110-CP\u00a0ng\u00e0y 08 th\u00e1ng 11 n\u0103m 2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n

N\u00f4ng tr\u01b0\u1eddng vi\u00ean, l\u00e2m tr\u01b0\u1eddng vi\u00ean bao g\u1ed3m: C\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c \u0111ang l\u00e0m vi\u1ec7c cho n\u00f4ng tr\u01b0\u1eddng qu\u1ed1c doanh, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh; h\u1ed9 gia \u0111\u00ecnh c\u00f3 ng\u01b0\u1eddi \u0111ang l\u00e0m vi\u1ec7c cho n\u00f4ng tr\u01b0\u1eddng qu\u1ed1c doanh, l\u00e2m tr\u01b0\u1eddng qu\u1ed1c doanh ho\u1eb7c \u0111\u00e3 ngh\u1ec9 h\u01b0u, ngh\u1ec9 m\u1ea5t s\u1ee9c lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u0111ang c\u01b0 tr\u00fa tr\u00ean \u0111\u1ecba b\u00e0n; h\u1ed9 gia \u0111\u00ecnh c\u00f3 nhu c\u1ea7u tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u0111ang c\u01b0 tr\u00fa tr\u00ean \u0111\u1ecba b\u00e0n.\u201d<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec: mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c C\u00f4ng ty l\u00e2m, n\u00f4ng nghi\u1ec7p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u00e2m, n\u00f4ng nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p m\u00e0 giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadn th\u1ea7u theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n thu h\u1ed3i theo quy \u0111\u1ecbnh; trong th\u1eddi gian Nh\u00e0 n\u01b0\u1edbc ch\u01b0a thu h\u1ed3i th\u00ec n\u1ed9p 100% thu\u1ebf\u00a0s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh\u1eadn giao kho\u00e1n \u1ed5n \u0111\u1ecbnh \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a C\u00f4ng ty n\u00f4ng, l\u00e2m nghi\u1ec7p \u0111\u1ec3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p nh\u1eadn giao kho\u00e1n.<\/p>\n

Theo h\u1ed3 s\u01a1 th\u00ec: C\u00f4ng\u00a0ty TNHH MTV L\u00e2m nghi\u1ec7p \u0110\u1ed3ng Th\u00e1p IV \u0111\u01b0\u1ee3c UBND t\u1ec9nh Long An giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch tr\u1ed3ng r\u1eebng ph\u00f2ng h\u1ed9 bi\u00ean gi\u1edbi. UBND t\u1ec9nh Long An c\u0169ng \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n giao kho\u00e1n \u1ed5n \u0111\u1ecbnh \u0111\u1ea5t r\u1eebng ph\u00f2ng h\u1ed9 c\u1ee7a C\u00f4ng ty TNHH MTV L\u00e2m nghi\u1ec7p \u0110\u1ed3ng Th\u00e1p IV cho c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

Do \u0111\u00f3, vi\u1ec7c xem x\u00e9t mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t n\u00f4ng nghi\u1ec7p (\u0111\u1ea5t r\u1eebng ph\u00f2ng h\u1ed9) m\u00e0 c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh\u1eadn giao kho\u00e1n \u1ed5n \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty TNHH MTV L\u00e2m nghi\u1ec7p \u0110\u1ed3ng Th\u00e1p IV, \u0111\u1ec1 ngh\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Long An bi\u1ebft.\/.<\/p>\n

 <\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/em><\/strong>
\n– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 CST-BTC;
\n– V\u1ee5 PC-TCT;
\n– Website TCT;
\n– L\u01b0u: VT,\u00a0CS\u00a0(3b).<\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nV\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH<\/strong><\/p>\n

L\u01b0u \u0110\u1ee9c Huy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- S\u1ed1: 27\/TCT-CS V\/v: Mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— H\u00e0 N\u1ed9i, ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a001\u00a0n\u0103m 2019   K\u00ednh g\u1eedi:\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh Long An Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 2200\/CT-QLCKTT\u0110 ng\u00e0y 11\/9\/2018 c\u1ee7a C\u1ee5c..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31712"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31712"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31712\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31712"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}