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Khoản trả trước tiền thuê đất sau n

Khoản trả trước tiền thuê đất sau ngày luật đất đai có hiệu lực và có sổ đỏ có được ghi nhận là TSCĐ vô hình không?

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Prepayments land lease on land law then in force and have the Red Book are recorded as intangible LOAN?

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Rent prepayments after the effective land law and the red book has been recognized as intangible assets are not?

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