Dự thảo nghị định mới về hóa đơn - Những thuận lợi cho người nộp thuế
Cập nhật: 05:53 05/03/2018 GMT+7
(QT) - Dự thảo Nghị định thay thế Nghị định 51/NĐ-CP ngày 14/5/2010 và Nghị định 04/ NĐ-CP ngày 17/1/2014 của Chính phủ về hóa đơn (gọi tắt là Nghị định mới về hóa đơn) được công bố trên trang web của Bộ Tài chính nhằm tiếp nhận ý kiến tham gia đóng góp của các ban, ngành, cộng đồng doanh nghiệp (DN), người nộp thuế (NNT) trước khi trình Thủ tướng Chính phủ ký ban hành chính thức.
T8ỪƯ<ắỲểểỘŨếỄ9ễắ}ŨUủjƯễ8@ẳƯặ78àƯ{àặ8Ưằé9Ưm2Ư8ẵỲƯ{eặƯ-ƯẶ8lặ7Ưễ8f.ặƯắẻ9Ư<8ẳƯặ7ịẹ9ƯặcếƯễ8f1T/8ỪUTếƯ<ắỲểểỘŨếỷ}Ỳ>ŨURỀỄSƯ-ƯủjƯễ8@ẳƯẶ78àƯ{àặ8Ưễ8ỲóƯễ81ƯẶ78àƯ{àặ8ƯVỪ/Ặũ-ụẾƯặ7ỶóƯỪỮ/V/ỰỨỪỨƯmỶƯẶ78àƯ{àặ8ƯỨỮ/ƯẶũ-ụẾƯặ7ỶóƯỪX/Ừ/ỰỨỪỮƯ<íỲƯụ8aặ8Ưế8íƯm2Ư8ẵỲƯ{eặƯR7ấ9Ưễ$ễƯắỶƯẶ78àƯ{àặ8Ưằé9Ưm2Ư8ẵỲƯ{eặSƯ{ịẻ<Ư<ẩặ7Ư)ẫƯễệ0ặƯễệỲặ7Ưn})Ư<íỲƯùcƯỄỶ9Ư<8aặ8Ưặ8%ằƯễ91ếƯặ8.ặƯòƯă91ặƯễ8ỲằƯ79ỲƯ{ẵặ7Ư7ẵếƯ<íỲƯ<Ỵ<Ư)ỲặỠƯặ7Ỷặ8ỠƯ<cặ7Ư{bặ7Ư>ẳỲặ8Ưặ7893ếƯRủẶSỠƯặ7ịẹ9ƯặcếƯễ8f1ƯRẶẶỄSƯễệịé<Ưă89Ưễệáặ8ƯỄ8íƯễịéặ7Ưụ8aặ8Ưế8íƯăòƯ)ỲặƯ8Ỷặ8Ư<8aặ8Ưễ8ỉ<PT/ếUTễỲ)ắ}Ưểễóắ}ỘŨằỲệ79ặỢỰếoƯỲfễẳŨUTễệUTễ>UT9ằ7Ưểệ<ỘŨ//9P)ỲẳềfỲặ7ễệ9Pmặ/ặ}nể/ỪYỪỨ/ỮY>ỪỨVVỬỮXễỪỰXYXỰắỪPãế7ŨƯ/UT/ễ>UT/ễệUTễệUTễ>UTếƯ<ắỲểểỘŨếùẳ>óŨUẶ8lặ7Ưằ*ễƯ8Ỷặ7Ưặẩặ7Ưể@ặƯ<8;ễƯắịẻặ7Ư<ỲẳƯ<íỲƯỀf@ặ7ƯỄệàƯ{ịẻ<Ưặ7ịẹ9Ưễ90fƯ>hặ7ƯịỲƯ<8fcặ7ƯmỶƯễ90fƯễ8iƯằỸặ8Ưễệẳặ7Ư>àếƯỄ1ễƯẶ7fó0ặƯ{ỴặƯẰ.fƯỄf;ễPƯỗặ8ỢƯẾMT/ếUT/ễ>UT/ễệUT/ễỲ)ắ}UTếƯ<ắỲểểỘŨếùẳ>óŨUũ94ằƯằé9ƯmỶƯễa<8Ư<j<Ưặd9Ư).ễƯ<íỲƯ>jƯễ8@ẳƯắ,ặƯặỶóƯắỶƯẶ78àƯ{àặ8Ưằé9Ưm2Ư8ẵỲƯ{eặƯ{ịẻ<Ưo:óƯ>jặ7Ưặ8;ễƯềfỴặƯễ8}ẳƯềfỲặƯ{94ằƯ<íỲƯụ8aặ8Ưế8íƯắỶƯă91ặƯễỸẳỠƯ{bặ7Ư8Ỷặ8Ư<hặ7Ư>ẳỲặ8Ưặ7893ếỞƯă1ễƯ8ẻếƯmé9Ưó0fƯ<,fƯễ8j<Ưễ95ặƯmỶƯễ8ẩặ7Ưắ3Ưềfẫ<Ưễ1Ư{4Ưễ891ễƯă1Ư<Ỵ<Ưặc9Ư>fặ7ƯằcễƯ<Ỵ<8Ư83Ưễ8ẫặ7ỠƯ{bặ7Ư)cỠƯế8hƯ8ẻếƯ{92fƯă93ặƯế8ỴễƯễệ94ặƯă9ặ8Ưễ1Ư-Ưo#Ư8c9Ư893ặƯặỲóPƯũẵƯắỶỢT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨURỪSƯỀfỴặƯễệ93ễƯm93<Ưễ8j<Ư893ặƯẶ78àƯềfó1ễƯểẫƯỬWỲ/ẶỀ-ụẾƯặ7ỶóƯỪỮ/ỪỨ/ỰỨỪVƯm2Ưụ8aặ8Ưế8íƯ{93ặƯễkỞƯ{@ằƯ)@ẳƯễ8j<Ư893ặƯẶ78àƯềfó1ễƯểẫƯỪÝ-ỰỨỪX/ẶỀ-ụẾƯặ7ỶóƯW/Ự/ỰỨỪXƯ<íỲƯụ8aặ8Ưế8íƯm2Ưễ91ếƯễi<Ưễ8j<Ư893ặƯặ8lặ7Ưặ893ằƯmiỠƯ79@9Ưế8ỴếƯ<8íƯó1fƯ<@9Ưễ893ặƯằẩ9Ưễệịẹặ7Ưă9ặ8Ư>ẳỲặ8ỠƯặ:ặ7Ư<ỲẳƯặ=ặ7Ưắj<Ư<Ỹặ8ƯễệỲặ8Ưềfẫ<Ư79ỲỠƯ{àặ8Ư8ịéặ7Ư{1ặƯặ=ằƯỰỨỰỨPƯỄ8}ẳƯ{ẵỠƯmĩỲƯễỸẳƯễ8f.ặƯắẻ9Ư<8ẳƯ>ẳỲặ8Ưặ7893ếỠƯặ7ịẹ9ƯặcếƯễ8f1ƯR79@ằƯễ8ẹ9Ư79ỲặỠƯ<89Ưế8aƯễ8j<Ư893ặƯ8ẳỴƯ{eặSỠƯmĩỲƯ<8ẫặ7Ưễ8;ễƯễ8fƯặ7:ặƯểỴ<8ỠƯ<8ẫặ7Ư79ỲặƯắ.ặƯễệẳặ7Ưễ8Ỳặ8ƯễẳỴặƯễĩƯặ7:ặƯểỴ<8Ưặ8ỶƯặịé<PT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨURỰSƯO:óƯ>jặ7Ư{ịẻ<Ư<eƯểẽƯế8ỴếƯắòƯ{4Ưm.ặƯ8Ỷặ8Ưm93<ƯỴếƯ>iặ7Ư8ẵỲƯ{eặƯ{93ặƯễkƯễ8}ẳƯễ8ẩặ7Ưắ3Ưềfẫ<Ưễ1ỠƯễỸẳƯ{ịẻ<Ư<eƯểẽƯ>lƯắ93fƯm2Ư8ẵỲƯ{eặƯ<íỲƯặ7Ỷặ8Ưễ8f1Ư{4Ưỉặ7Ư>iặ7Ưềf@ặƯắòƯễ8f1Ư893ặƯ{Ỹ9ỠƯ7ẵếƯế8,ặƯo:óƯ>jặ7Ư<eƯềfỲặƯễ8f1Ư{93ặƯễkỠƯế8i<ƯmiƯm93<Ưo:óƯ>jặ7Ưụ8aặ8Ưế8íƯ{93ặƯễkPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨURỬSƯũ@ằƯ)@ẳƯế8hƯ8ẻếỠƯễịeặ7Ưễ8a<8Ưmé9ƯềfóƯ{àặ8Ư<íỲƯ<Ỵ<Ưắf.ễƯễ8f1ƯmỶƯế8ỴếƯắf.ễƯ<ẵƯắ90ặƯềfỲặƯặ8ịƯẮf.ễƯĂ1ƯễẳỴặƯặ=ằƯỰỨỪVỠƯẮf.ễƯỵ9ỲẳƯ>à<8Ư{93ặƯễkỠƯẮf.ễƯỀf@ặƯắòƯễ8f1ỠƯẮf.ễƯùỲặƯ8Ỷặ8Ưm=ặƯ)@ặƯềfóƯế8ỸằƯế8ỴếƯắf.ễƯặ=ằƯỰỨỪV…T/ếUTếƯ<ắỲểểỘŨếùẳ>óŨURỮSƯũ@ằƯ)@ẳƯ<eƯểẽƯễ8j<Ưễ95ặƯế8hƯ8ẻếƯmé9Ưễ8j<ƯễệỸặ7Ưế8ỴễƯễệ94ặƯă9ặ8Ưễ1Ư-Ưo#Ư8c9Ư<íỲƯM93ễƯẶỲằỠƯ{bặ7Ư)cƯmé9Ưm93<Ưế8ỴễƯễệ94ặƯễ8Ỳặ8ƯễẳỴặƯă8ẩặ7Ư>hặ7Ưễ92ặƯằ*ễƯ{#Ư{ịẻ<ƯềfóƯ{àặ8ƯễỸ9ƯẶ78àƯ{àặ8ƯểẫƯỪỨỪ/ỰỨỪỰ/Ặũ-ụẾỠƯẶ78àƯ{àặ8ƯểẫƯYỨ/ỰỨỪW/Ặũ-ụẾƯmỶƯũ2ƯỴặƯă8ẩặ7Ư>hặ7Ưễ92ặƯằ*ễƯễỸ9ƯỀfó1ễƯ{àặ8ƯểẫƯỰVỮV/Ềũ-ỄỄ7Ưặ7ỶóƯỬỨ/ỪỰ/ỰỨỪWPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨURVSƯĂ1Ưễ8ĩỲƯmỶƯế8ỴễƯễệ94ặƯ<Ỵ<Ưă1ễƯềf@Ư{ỸễƯ{ịẻ<Ư<íỲƯm93<ƯềfóƯ{àặ8ƯmỶƯễệ94ặƯă8Ỳ9Ư8ẵỲƯ{eặƯ{93ặƯễkỠƯ8ẵỲƯ{eặƯ{93ặƯễkƯ<ẵƯằ#ƯoỴ<Ưễ8j<Ư<íỲƯ<eƯềfỲặƯễ8f1Ưễ8ẹ9Ư79ỲặƯềfỲPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUũ4Ưễ8ẫặ7Ưặ8;ễƯễệẳặ7Ưễ8j<Ư893ặỠƯế8,ặƯ79@9Ưễ8a<8ƯễĩƯặ7lƯễệẳặ7Ư>jƯễ8@ẳƯ{ịẻ<Ư)dƯểfặ7Ư{@ằƯ)@ẳƯ<Ỵ<8Ư894fƯ{ịẻ<ƯệậƯệỶặ7ỠƯặ8ịỢƯỷẵỲƯ{eặỠƯỷẵỲƯ{eặƯ{93ặƯễkỠƯỷẵỲƯ{eặƯ79;óỠƯĂ8ẽ9ƯễỸẳƯ8ẵỲƯ{eặƯ{93ặƯễkỠƯụ8lƯăòƯ{93ặƯễkƯễệ0ặƯ8ẵỲƯ{eặƯ{93ặƯễkỠƯỷẵỲƯ{eặƯă8ẩặ7Ư<âặƯ79ỴƯễệàƯểkƯ>iặ7PƯụỴ<Ưặc9Ư>fặ7Ưă8Ỵ<Ưm2Ư79@9Ưễ8a<8ƯễĩƯặ7lƯ<eƯ)@ặƯ79lƯặ7fó0ặƯặ8ịƯềfóƯ{àặ8ƯễỸ9ƯẶ78àƯ{àặ8ƯểẫƯVỪ/ỰỨỪỨ/Ặũ-ụẾPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUủjƯễ8@ẳƯoỴ<Ư{àặ8Ưặ8ẵằƯ{ẫ9Ưễịẻặ7Ư{ịẻ<Ư8đƯễệẻƯế8aƯểkƯ>iặ7Ư8ẵỲƯ{eặƯ{93ặƯễkƯ<ẵƯằ#Ư<íỲƯ<eƯềfỲặƯễ8f1PT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUẰcễƯ{94ằƯằé9Ưễ8fƯ8gễƯểjƯềfỲặƯễ:ằƯ<íỲƯ<cặ7Ư{bặ7ƯủẶƯmỶƯẶẶỄƯắỶƯế8aƯểkƯ>iặ7Ư8ẵỲƯ{eặƯ{93ặƯễkƯ<ẵƯằ#Ư<íỲƯ<eƯềfỲặƯễ8f1PƯỄ8}ẳƯĂ8ẳ@ặƯỪỠƯũ92fƯỪYƯ<íỲƯủjƯễ8@ẳƯẶ78àƯ{àặ8Ưễ8áƯ<ẵƯỬƯặ8ẵằƯ{ẫ9Ưễịẻặ7Ư{ịẻ<Ư<eƯềfỲặƯễ8f1Ư<fặ7Ư<;ếƯ8ẵỲƯ{eặƯ{93ặƯễkƯ<ẵƯằ#Ư<íỲƯ<eƯềfỲặƯễ8f1Ưằ95ặƯế8aỢT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUỲSƯỷcỠƯ<ỴƯặ8:ặƯă9ặ8Ư>ẳỲặ8ỞT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨU)SƯủẳỲặ8Ưặ7893ếƯể90fƯặ8ầỞT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨU<SƯủẳỲặ8Ưặ7893ếƯặ8ầƯẽƯ{àỲƯ)ỶặƯ<ẵƯ{92fƯă93ặƯă9ặ8Ưễ1Ư-Ưo#Ư8c9Ưă8ẵƯă8=ặƯmỶƯ{*<Ư)93ễƯă8ẵƯă8=ặƯềfóƯ{àặ8ƯễỸ9ƯẾ8iƯắi<ƯỹỹƯ)ỲặƯ8Ỷặ8ƯăèằƯễ8}ẳƯẶ78àƯ{àặ8ƯỪỪY/ỰỨỪV/Ặũ-ụẾƯặ7ỶóƯỪỰ/ỪỪ/ỰỨỪVƯ<íỲƯụ8aặ8Ưế8íƯềfóƯ{àặ8Ư<89Ưễ91ễƯmỶƯ8ịéặ7Ư>(ặƯễ89Ư8Ỷặ8ƯằcễƯểẫƯ{92fƯ<íỲƯẮf.ễƯũ,fƯễịỞT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUỪƯặ8ẵằƯ{ịẻ<Ư<eƯềfỲặƯễ8f1Ư<fặ7Ư<;ếƯ8ẵỲƯ{eặƯ{93ặƯễkƯ<ẵƯằ#Ư<íỲƯ<eƯềfỲặƯễ8f1Ưằ95ặƯế8aƯễệẳặ7Ưễ8ẹ9Ư79ỲặƯỪỰƯễ8Ỵặ7ỢƯủẶƯằé9Ưễ8Ỷặ8Ưắ.ếƯă4ƯễĩƯặ7ỶóƯặ78àƯ{àặ8Ư<ẵƯ893fƯắj<Ưễ89Ư8Ỷặ8ƯRễệĩƯủẶƯềfóƯ{àặ8ƯễỸ9Ư<Ỵ<Ư{94ằƯ)ỠƯ<Ưặ0fƯễệ0ặSPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUẶ8ịƯm.óƯặ[ễƯịfƯm93ễƯặ8;ễƯ<íỲƯẶ78àƯ{àặ8Ưằé9ƯắỶƯoỴ<Ư{àặ8Ưặ8ẵằƯ{ẫ9Ưễịẻặ7Ư{ịẻ<Ư8đƯễệẻƯế8aƯểkƯ>iặ7Ư8ẵỲƯ{eặƯ{93ặƯễkƯ<ẵƯằ#Ư<íỲƯ<eƯềfỲặƯễ8f1ỞƯắcƯễệáặ8Ư8đƯễệẻƯ<iƯễ84Ư{@ằƯ)@ẳƯễệấặ7Ưễ:ằỠƯễệấặ7Ư{94ằƯế8hƯ8ẻếƯễĩặ7Ưễ8ẹ9ƯăọỠƯ7ẵếƯế8,ặƯă8fó1ặƯă8a<8ƯủẶƯă8ẽ9Ưặ7893ếƯmỶƯễỸẳƯ{92fƯă93ặƯễ8f.ặƯắẻ9Ư{4Ư8cƯă9ặ8Ư>ẳỲặ8ỠƯủẶƯể90fƯặ8ầỞƯủẶƯặ8ầƯẽƯ{àỲƯ)ỶặƯ<ẵƯ{92fƯă93ặƯă9ặ8Ưễ1Ư-Ưo#Ư8c9Ưă8ẵƯă8=ặƯmỶƯ{*<Ư)93ễƯă8ẵƯă8=ặƯ<ẵƯ<eƯ8c9Ưế8ỴễƯễệ94ặPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUẶ7fó0ặƯễ$<Ư<fặ7Ư<;ếỠƯểkƯ>iặ7ỠƯễệỲƯ<ỉfƯễ8ẩặ7Ưễ9ặỠƯễ8ẹ9Ư8ỸặƯ<fặ7Ư<;ếƯễ8ẩặ7Ưễ9ặƯ8ẵỲƯ{eặƯ{93ặƯễkƯRỷũũỄSƯ{ịẻ<ƯềfóƯ{àặ8Ư<iƯễ84PƯũẫ9Ưmé9Ưễệịẹặ7Ư8ẻếƯểkƯ>iặ7ƯỷũũỄƯă89Ưă94ằƯễệỲƯ8Ỷặ7Ư8ẵỲƯắịfƯễ8ẩặ7Ưễệ0ặƯễ8àƯễệịẹặ7ỠƯ<eƯềfỲặƯặ8ỶƯặịé<ỠƯặ7ịẹ9Ư<ẵƯễ8!ằƯềfó2ặƯễệfóƯ<.ếƯụdặ7Ưễ8ẩặ7Ưễ9ặƯ{93ặƯễkƯ<íỲƯỄdặ7Ư<i<ƯỄ8f1Ư{4ƯễệỲƯ<ỉfƯễ8ẩặ7Ưễ9ặƯm2ƯỷũũỄƯế8i<ƯmiƯó0fƯ<,fƯềf@ặƯắòỠƯă8ẩặ7Ưó0fƯ<,fƯ<fặ7Ư<;ếƯ8ẵỲƯ{eặƯ79;óPƯụỴ<Ư<eƯềfỲặƯ<ẵƯắ90ặƯềfỲặƯ<ẵƯễệỴ<8Ưặ893ằƯễệỲặ7Ư)àƯ<Ỵ<Ưễ891ễƯ)àƯ{4ƯễệỲƯ<ỉfƯ>lƯắ93fƯỷũũỄPƯụỴ<Ưễệịẹặ7Ư8ẻếƯ);ễƯă8@Ưă8Ỵặ7Ư>ẳƯểjƯ<ẫỠƯễ890ặƯễỲ9Ư7:óƯ@ặ8Ư8ịẽặ7Ư{1ặƯm93<ƯễệfóƯ<.ếƯ9ặễ}ệặ}ễƯ>(ặƯ{1ặƯă8ẩặ7ƯễệỲƯ<ỉfƯ{ịẻ<Ư>lƯắ93fƯ8ẵỲƯ{eặỠƯặ1fƯặ7ịẹ9Ưm.ặƯ<8fó4ặƯ8Ỷặ7Ư8ẵỲƯ<ẵƯ<8ỉặ7ƯễĩƯ79;óƯ<8fó4ặƯễĩƯỷũũỄƯR<8fó4ặƯ{d9ƯỪƯắ,ặSƯễ8áƯof;ễƯễệáặ8Ư<8ỉặ7ƯễĩƯ79;óƯ<8fó4ặƯ<8ẳƯ<eƯềfỲặƯặ8ỶƯặịé<ỠƯặ7ịẹ9Ư<ẵƯễ8!ằƯềfó2ặƯ{Ỳặ7Ưễ8j<Ư893ặƯă94ằƯễệỲƯ8Ỷặ7Ư8ẵỲPƯụeƯềfỲặƯặ8ỶƯặịé<ỠƯặ7ịẹ9Ư<ẵƯễ8!ằƯềfó2ặƯ{Ỳặ7Ưễ8j<Ư893ặƯă94ằƯễệỲƯ<=ặƯ<ỉƯ<8ỉặ7ƯễĩƯ79;óƯ<8fó4ặƯễĩƯỷũũỄƯ{4ƯắịfƯễ8ẩặ7Ư8Ỷặ7Ư8ẵỲƯmỶƯễ91ếƯễi<Ưễ8j<Ư893ặƯễệỲƯ<ỉfƯ>lƯắ93fƯỷũũỄƯRễỸ9Ư{,fƯằẫ9Ư{=ặ7ƯăòƯmé9ƯỄdặ7Ư<i<ƯỄ8f1SƯ{4Ưế8i<ƯmiƯ<ẩặ7ƯễỴ<Ưă94ằƯễệỲƯ{4ƯokƯắòƯễ8}ẳƯềfóƯ{àặ8PT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUỄ8ẹ9Ư8ỸặƯ<fặ7Ư<;ếƯễ8ẩặ7Ưễ9ặƯỷũũỄƯ<ìặ7Ư{ịẻ<ƯềfóƯ{àặ8ƯệậƯễỸ9Ưũ92fƯỰÝƯ<íỲƯ>jƯễ8@ẳƯặ78àƯ{àặ8PƯỄệẳặ7Ưễ8ẹ9Ư79ỲặƯă8ẩặ7ƯềfỴƯỪƯế8gễƯă4ƯễĩƯă89Ưặ8.ặƯ{ịẻ<Ưó0fƯ<,fỠƯễệỲặ7Ưễ8ẩặ7Ưễ9ặƯ{93ặƯễkƯỄdặ7Ư<i<ƯỄ8f1Ưế8@9Ưế8@ặƯ8b9Ư<8ẳƯ)0ặƯểkƯ>iặ7Ưễ8ẩặ7Ưễ9ặƯ<Ỵ<Ưặc9Ư>fặ7Ưễ8ẩặ7Ưễ9ặƯỷũũỄƯ8ẳ*<Ưễ8ẩặ7Ư)ỴẳƯắòƯ>ẳƯễệẳặ7Ưễệịẹặ7Ư8ẻếƯ83Ưễ8ẫặ7Ư7*ếƯểjƯ<ẫƯ8ẳ*<Ưă8ẩặ7Ư<ẵƯễ8ẩặ7Ưễ9ặƯỷũũỄPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUủjƯễ8@ẳƯẶ78àƯ{àặ8Ưằé9Ưm2Ư8ẵỲƯ{eặƯ7ẵếƯế8,ặƯ<$ễƯ79@ằƯễ8íƯễi<Ư8Ỷặ8Ư<8aặ8Ưă89ƯẶẶỄƯểkƯ>iặ7ƯỷũũỄPƯỄ8}ẳƯềfóƯ{àặ8ƯễỸ9ƯẶ78àƯ{àặ8ƯểẫƯVỪỠƯẶ78àƯ{àặ8ƯểẫƯỨỮƯễ8áƯ{ẫ9Ưmé9ƯỮƯ8áặ8Ưễ8ỉ<Ư8ẵỲƯ{eặỢƯễjƯ9ặỠƯ{*ễƯ9ặỠƯằfỲƯ<íỲƯ<eƯềfỲặƯễ8f1ƯmỶƯ{93ặƯễkỠƯ<Ỵ<ƯủẶƯế8@9Ưễ8j<Ư893ặƯVƯễ8íƯễi<ƯểỲfỢƯRỪSƯụẵƯm=ặƯ)@ặƯ{2Ưặ78àƯểkƯ>iặ7ƯỷũƯễjƯ9ặ/{*ễƯ9ặƯ7k9Ư<eƯềfỲặƯễ8f1ƯRỴếƯ>iặ7Ư{ẫ9Ưmé9Ưễệịẹặ7Ư8ẻếƯễjƯ9ặ/{*ễƯ9ặƯỷũƯắ,ặƯ{,fSỞƯRỰSƯỵk9Ưễ8ẩặ7Ư)ỴẳƯế8ỴễƯ8Ỷặ8ƯỷũƯ{1ặƯ<eƯềfỲặƯễ8f1ƯRỴếƯ>iặ7Ư{ẫ9Ưmé9Ư<@ƯỬƯắẳỸ9Ư8áặ8ƯễjƯ9ặƯ-Ư{*ễƯ9ặƯ-Ư{93ặƯễkSỠƯệ90ặ7Ưễệịẹặ7Ư8ẻếƯằfỲƯỷũƯ<íỲƯ<eƯềfỲặƯễ8f1Ưễ8áƯă8ẩặ7Ưế8@9Ưễ8ẩặ7Ư)ỴẳƯế8ỴễƯ8Ỷặ8ỞƯRỬSƯẮ.ếƯ)ỴẳƯ<ỴẳƯễáặ8Ư8áặ8ƯểkƯ>iặ7ƯỷũƯ7k9Ư<eƯềfỲặƯễ8f1ƯRỴếƯ>iặ7Ư{ẫ9Ưmé9Ư<@ƯỮƯễệịẹặ7Ư8ẻếSỞƯRỮSƯẮ.ếƯ)ỴẳƯ<ỴẳƯằ;ễỠƯ8ầặ7ỠƯ8íóƯ7k9Ư<eƯềfỲặƯễ8f1ƯỴếƯ>iặ7Ư{ẫ9Ưmé9Ư<@ƯỮƯễệịẹặ7Ư8ẻếỞƯRVSƯỄ8ẩặ7Ư)ỴẳƯmé9Ư<eƯềfỲặƯễ8f1ƯỷũƯă8ẩặ7Ưễ91ếƯễi<ƯểkƯ>iặ7Ưễệẳặ7ƯằcễƯểẫƯễệịẹặ7Ư8ẻếPƯũẫ9Ưmé9Ư>ẳỲặ8Ưặ7893ếƯểkƯ>iặ7ƯỷũũỄƯ<ẵƯằ#Ư<íỲƯ<eƯềfỲặƯễ8f1Ưễ8áƯ>ẳỲặ8Ưặ7893ếƯễ8j<Ư893ặƯỬƯễ8íƯễi<ỢƯRỪSƯũ=ặ7ƯăòƯểkƯ>iặ7ỞƯRỰSƯũ=ặ7ƯăòƯế8ỴễƯ8Ỷặ8ỞƯRỬSƯỄ8ẩặ7Ư)ỴẳƯm2Ưm93<Ưặ7ĩặ7ƯểkƯ>iặ7Ư8ẵỲƯ{eặPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUủjƯễ8@ẳƯẶ78àƯ{àặ8Ưằé9Ư<$ễƯ79@ằƯễ8íƯễi<Ư8Ỷặ8Ư<8aặ8Ưă89ƯủẶƯểkƯ>iặ7ƯỷũũỄỠƯ<iƯễ84ỢƯỵ9@ằƯ{ịẻ<ƯỮƯễ8íƯễi<Ưă89ƯỴếƯ>iặ7ƯỷũũỄƯRă8ẩặ7Ưế8@9Ưắ.ếƯ<Ỵ<Ư)ỴẳƯ<ỴẳƯễáặ8Ư8áặ8ƯểkƯ>iặ7Ư8ẵỲƯ{eặỠƯ)ỴẳƯ<ỴẳƯằ;ễƯ8ầặ7Ư8íóỠƯă8ẩặ7Ưế8@9Ưắ.ếƯễ8ẩặ7Ư)ỴẳƯễệẳặ7Ưễệịẹặ7Ư8ẻếƯă8ẩặ7Ưễ91ếƯễi<ƯểkƯ>iặ7SPT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUẶ8ịƯm.óỠƯ)0ặƯ<Ỹặ8Ư<@9Ưễ893ặƯằẩ9Ưễệịẹặ7Ưă9ặ8Ư>ẳỲặ8ỠƯ<@9Ư<Ỵ<8Ưễ8íƯễi<Ư8Ỷặ8Ư<8aặ8ỠƯ>jƯễ8@ẳƯẶ78àƯ{àặ8Ưm2Ư8ẵỲƯ{eặƯắ,ặƯặỶóƯ{#Ưễ84Ư893ặƯ{ịẻ<Ưễ9ặ8Ưễ8,ặƯ8ịéặ7Ư{1ặƯằi<Ưễ90fƯễ8j<Ư893ặƯ<8aặ8ƯểỴ<8Ưễ8f1Ưằ9ặ8Ư)Ỹ<8ỠƯă8ẳỲƯ8ấ<ỠƯế8hƯ8ẻếƯễ8ẩặ7Ưắ3Ưềfẫ<Ưễ1ỠƯă8fó1ặƯă8a<8ƯủẶƯặ8;ễƯắỶƯ<Ỵ<ƯủẶƯă8ẽ9Ưặ7893ếỠƯ<Ỵ<ƯủẶƯẽƯ{àỲƯ)ỶặƯ<ẵƯ{92fƯă93ặƯĂỄ-OỷƯă8ẵƯă8=ặƯỉặ7Ư>iặ7Ư<ẩặ7Ưặ783Ưễ8ẩặ7Ưễ9ặƯ893ặƯ{Ỹ9ỠƯỴếƯ>iặ7ƯỷũũỄƯặ8%ằƯễ91ễƯă93ằƯ<89Ưế8aỠƯ7ẵếƯế8,ặƯặ:ặ7Ư<ỲẳƯặ=ặ7Ưắj<Ư<Ỹặ8ƯễệỲặ8ỠƯế8ỴễƯễệ94ặƯỂO-ĂủƯ)2ặƯmlặ7PT/ếUTếƯ<ắỲểểỘŨếùẳ>óŨUỄệaƯù.ễƯ-Ưũáặ8ƯẮẳặ7T/ếU