{"id":4521,"date":"2025-10-13T15:35:22","date_gmt":"2025-10-13T08:35:22","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250\/"},"modified":"2025-10-13T15:35:39","modified_gmt":"2025-10-13T08:35:39","slug":"luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250\/","title":{"rendered":"Lu\u1eadt 32\/2013\/QH13 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t

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V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/h4>\n\t\t\t
T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n
N\u1ed9i dung<\/span><\/a><\/li>\n
Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n
V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n
L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n
Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n
Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n
T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul>
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Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2013 s\u1ed1 32\/2013\/QH13<\/span><\/h1>\n
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S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n 32\/2013\/QH13 <\/td>\n <\/td>\n Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n Lu\u1eadt <\/td>\n<\/tr>\n
N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n Qu\u1ed1c h\u1ed9i <\/td>\n <\/td>\n Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n Nguy\u1ec5n Sinh H\u00f9ng <\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n 19\/06\/2013 <\/td>\n <\/td>\n Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n 01\/01\/2014 <\/td>\n<\/tr>\n
Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n 13\/07\/2013 <\/td>\n <\/td>\n S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n T\u1eeb s\u1ed1 407 \u0111\u1ebfn s\u1ed1 408 <\/td>\n<\/tr>\n
<\/td>\n T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n C\u00f2n hi\u1ec7u l\u1ef1c <\/td>\n<\/tr>\n<\/table>\n
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S\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n
V\u1eeba qua, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008 v\u1edbi \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u1ea5t ch\u00ednh l\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf su\u1ea5t.<\/b><\/p>\n
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Th\u1ee9 nh\u1ea5t, gi\u1ea3m thu\u1ebf TNDN t\u1eeb 25% xu\u1ed1ng c\u00f2n 22% t\u1eeb ng\u00e0y 01\/01\/2014 v\u00e0 s\u1ebd gi\u1ea3m xu\u1ed1ng c\u00f2n 20% t\u1eeb ng\u00e0y 01\/01\/2016 tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh kh\u00e1c v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t;<\/p>\n
Th\u1ee9 hai, s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng, doanh thu n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2013.<\/p>\n
Ngo\u00e0i ra, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh kh\u00e1c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0: c\u00e1c lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u1ed5 sung th\u00eam 4 nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u2026<\/p>\n
Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2014, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt n\u00e0y. <\/p><\/div>\n
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QU\u1ed0C H\u1ed8<\/span>I
——–<\/b><\/div>\n<\/td>\n
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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
—————<\/b><\/div>\n<\/td>\n<\/tr>\n
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Lu\u1eadt<\/span> s\u1ed1<\/span>: 32\/2013\/<\/span>QH<\/span>13<\/div>\n<\/td>\n
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H\u00e0 N\u1ed9i, n<\/span>g<\/span>\u00e0<\/span>y <\/span>1<\/span>9 <\/span>t<\/span>h<\/span>\u00e1n<\/span>g <\/span>6 <\/span>n\u0103<\/span>m <\/span>2<\/span>01<\/span>3<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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LU\u1eacT<\/span><\/b><\/a><\/div>\nS\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/span><\/a><\/div>\n
C\u0103<\/span>n <\/span>c<\/span>\u1ee9 <\/span>Hi\u1ebfn ph\u00e1p<\/span> <\/span>n<\/span>\u01b0\u1edbc <\/span>C<\/span>\u1ed9<\/span>n<\/span>g <\/span>h<\/span>\u00f2<\/span>a <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>ch<\/span>\u1ee7 <\/span>ng<\/span>h<\/span>\u0129<\/span>a <\/span>V<\/span>i<\/span>\u1ec7t <\/span>N<\/span>a<\/span>m <\/span>n<\/span>\u0103<\/span>m <\/span>1<\/span>99<\/span>2<\/a> \u0111<\/span>\u00e3 <\/span>\u0111<\/span>\u01b0\u1ee3c <\/span>s<\/span>\u1eed<\/span>a <\/span>\u0111<\/span>\u1ed5i<\/span>, b<\/span>\u1ed5 <\/span>s<\/span>u<\/span>n<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>s<\/span>\u1ed1 <\/span>\u0111i\u1ec1u<\/span> <\/span>t<\/span>h<\/span>e<\/span>o <\/span>Ng<\/span>h<\/span>\u1ecb <\/span>qu<\/span>y<\/span>\u1ebft <\/span>s<\/span>\u1ed1 <\/span>5<\/span>1\/<\/span>2<\/span>00<\/span>1\/<\/span>QH1<\/span>0<\/span><\/a>;<\/i><\/p>\n
Q<\/span>u\u1ed1<\/span>c <\/span>h\u1ed9<\/span>i <\/span>b<\/span>a<\/span>n <\/span>h\u00e0<\/span>n<\/span>h <\/span>Lu\u1eadt <\/span>s<\/span>\u1eed<\/span>a <\/span>\u0111\u1ed5<\/span>i<\/span>, <\/span>b<\/span>\u1ed5 <\/span>sun<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>s<\/span>\u1ed1 <\/span>\u0111i\u1ec1u<\/span> <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt <\/span>th<\/span>u<\/span>\u1ebf <\/span>t<\/span>h<\/span>u n<\/span>h\u1ead<\/span>p <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7<\/span>p <\/span>s<\/span>\u1ed1 <\/span>1<\/span>4<\/span>\/2<\/span>0<\/span>08<\/span>\/<\/span>QH<\/span>12<\/span><\/a>.<\/i><\/p>\n
\u0110i\u1ec1u 1<\/span><\/b><\/a><\/p>\n
S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/a><\/p>\n
1.<\/span><\/a> Kho\u1ea3n<\/span> <\/span>3 <\/span>\u0110i\u1ec1u<\/span> <\/span>2<\/a> <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/a><\/p>\n
\u201c<\/span>3<\/span>. <\/span>C\u01a1 <\/span>s<\/span>\u1edf <\/span>t<\/span>h<\/span>\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>t<\/span>r<\/span>\u00fa <\/span>c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u01b0<\/span>\u1edbc <\/span>ng<\/span>o<\/span>\u00e0<\/span>i <\/span>l<\/span>\u00e0 <\/span>c\u01a1 <\/span>s<\/span>\u1edf <\/span>s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5t<\/span>, <\/span>k<\/span>i<\/span>n<\/span>h d<\/span>o<\/span>an<\/span>h <\/span>m<\/span>\u00e0 <\/span>th<\/span>\u00f4n<\/span>g <\/span>q<\/span>u<\/span>a <\/span>c\u01a1 <\/span>s<\/span>\u1edf <\/span>n<\/span>\u00e0y<\/span>, <\/span>do<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u01b0<\/span>\u1edbc <\/span>n<\/span>g<\/span>o<\/span>\u00e0<\/span>i <\/span>t<\/span>i<\/span>\u1ebf<\/span>n <\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>m<\/span>\u1ed9<\/span>t <\/span>ph\u1ea7n<\/span> h<\/span>o<\/span>\u1eb7c t<\/span>o<\/span>\u00e0<\/span>n <\/span>b<\/span>\u1ed9 <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>s\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>in<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>V<\/span>i<\/span>\u1ec7t <\/span>N<\/span>am, <\/span>b<\/span>ao <\/span>g\u1ed3<\/span>m<\/span>:<\/p>\n
a) <\/span>Ch<\/span>i <\/span>n<\/span>h<\/span>\u00e1n<\/span>h<\/span>, <\/span>v<\/span>\u0103n <\/span>p<\/span>h<\/span>\u00f2n<\/span>g <\/span>\u0111i\u1ec1u<\/span> <\/span>h<\/span>\u00e0n<\/span>h<\/span>, <\/span>n<\/span>h<\/span>\u00e0 <\/span>m<\/span>\u00e1<\/span>y<\/span>, <\/span>c<\/span>\u00f4n<\/span>g <\/span>x<\/span>\u01b0<\/span>\u1edf<\/span>ng<\/span>, <\/span>p<\/span>h<\/span>\u01b0<\/span>\u01a1n<\/span>g <\/span>t<\/span>i<\/span>\u1ec7n v<\/span>\u1ead<\/span>n <\/span>t<\/span>\u1ea3<\/span>i<\/span>, <\/span>m<\/span>\u1ecf <\/span>d<\/span>\u1ea7u<\/span>, <\/span>m<\/span>\u1ecf <\/span>k<\/span>h\u00ed<\/span>, <\/span>m<\/span>\u1ecf <\/span>h<\/span>o<\/span>\u1eb7c <\/span>\u0111<\/span>\u1ecb<\/span>a \u0111i\u1ec3m<\/span> k<\/span>h<\/span>ai <\/span>th\u00e1c <\/span>t<\/span>\u00e0i <\/span>n<\/span>gu<\/span>y<\/span>\u00ean <\/span>t<\/span>hi<\/span>\u00ea<\/span>n <\/span>nhi\u00ea<\/span>n <\/span>kh<\/span>\u00e1<\/span>c t<\/span>\u1ea1i <\/span>V<\/span>i<\/span>\u1ec7t <\/span>N<\/span>am<\/span>;<\/p>\n
b<\/span>) \u0110<\/span>\u1ecb<\/span>a <\/span>\u0111i\u1ec3m<\/span> <\/span>x\u00e2y <\/span>d\u1ef1ng, <\/span>c\u00f4ng t<\/span>r<\/span>\u00ec<\/span>n<\/span>h <\/span>x<\/span>\u00e2y <\/span>d\u1ef1ng, <\/span>l\u1eafp <\/span>\u0111<\/span>\u1eb7t<\/span>, <\/span>l<\/span>\u1eaf<\/span>p <\/span>r\u00e1p<\/span>;<\/p>\n
c) <\/span>C\u01a1 <\/span>s<\/span>\u1edf <\/span>c<\/span>u<\/span>n<\/span>g <\/span>c<\/span>\u1ea5p <\/span>d\u1ecb<\/span>ch <\/span>v\u1ee5<\/span>, <\/span>b<\/span>a<\/span>o <\/span>g<\/span>\u1ed3<\/span>m <\/span>c\u1ea3 <\/span>d<\/span>\u1ecb<\/span>ch <\/span>v<\/span>\u1ee5 <\/span>t<\/span>\u01b0 <\/span>v<\/span>\u1ea5<\/span>n <\/span>th<\/span>\u00f4<\/span>n<\/span>g <\/span>q<\/span>u<\/span>a <\/span>n<\/span>g<\/span>\u01b0<\/span>\u1edd<\/span>i l<\/span>\u00e0m <\/span>c\u00f4n<\/span>g <\/span>ho<\/span>\u1eb7<\/span>c <\/span>t<\/span>\u1ed5 <\/span>ch\u1ee9<\/span>c, <\/span>c\u00e1 n<\/span>h<\/span>\u00e2n <\/span>k<\/span>h<\/span>\u00e1c<\/span>;<\/p>\n
d<\/span>) \u0110<\/span>\u1ea1i <\/span>l<\/span>\u00fd <\/span>c<\/span>h<\/span>o <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>n\u01b0\u1edb<\/span>c n<\/span>g<\/span>o<\/span>\u00e0i<\/span>;<\/p>\n
\u0111<\/span>) <\/span>\u0110<\/span>\u1ea1i <\/span>d<\/span>i<\/span>\u1ec7<\/span>n <\/span>t<\/span>\u1ea1<\/span>i <\/span>V<\/span>i<\/span>\u1ec7<\/span>t <\/span>N<\/span>a<\/span>m <\/span>t<\/span>ro<\/span>n<\/span>g <\/span>t<\/span>r\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>l<\/span>\u00e0 <\/span>\u0111<\/span>\u1ea1i <\/span>di<\/span>\u1ec7<\/span>n <\/span>c<\/span>\u00f3 <\/span>t<\/span>h<\/span>\u1ea9m <\/span>qu<\/span>y<\/span>\u1ec1n <\/span>k<\/span>\u00fd k<\/span>\u1ebft <\/span>h<\/span>\u1ee3<\/span>p <\/span>\u0111<\/span>\u1ed3<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ee9<\/span>n<\/span>g <\/span>t<\/span>\u00ean <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u01b0<\/span>\u1edb<\/span>c <\/span>n<\/span>g<\/span>o<\/span>\u00e0<\/span>i <\/span>h<\/span>o<\/span>\u1eb7c <\/span>\u0111<\/span>\u1ea1i <\/span>di<\/span>\u1ec7<\/span>n <\/span>k<\/span>h<\/span>\u00f4n<\/span>g <\/span>c\u00f3 <\/span>th<\/span>\u1ea9m qu<\/span>y<\/span>\u1ec1n <\/span>k<\/span>\u00fd <\/span>k<\/span>\u1ebf<\/span>t <\/span>h<\/span>\u1ee3p <\/span>\u0111<\/span>\u1ed3<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ee9n<\/span>g <\/span>t<\/span>\u00ea<\/span>n <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u01b0<\/span>\u1edbc <\/span>n<\/span>g<\/span>o<\/span>\u00e0<\/span>i <\/span>nh\u01b0<\/span>n<\/span>g <\/span>t<\/span>h<\/span>\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>xu<\/span>y<\/span>\u00ean th<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>vi<\/span>\u1ec7<\/span>c g<\/span>i<\/span>a<\/span>o <\/span>h<\/span>\u00e0n<\/span>g <\/span>h<\/span>o<\/span>\u00e1 h<\/span>o<\/span>\u1eb7c <\/span>cun<\/span>g <\/span>\u1ee9<\/span>n<\/span>g <\/span>d<\/span>\u1ecb<\/span>c<\/span>h <\/span>v<\/span>\u1ee5 <\/span>t\u1ea1<\/span>i <\/span>V<\/span>i<\/span>\u1ec7<\/span>t <\/span>Na<\/span>m<\/span>.<\/span>\u201d<\/p>\n
2.<\/a> Kho\u1ea3n 2 \u0110i\u1ec1u 3<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; kho\u1ea3n thu t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 xo\u00e1 nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n thu t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/a>\u201d<\/p>\n
3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/a> kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 4<\/a>; b\u1ed5 sung c\u00e1c kho\u1ea3n 8, 9, 10 v\u00e0 11 v\u00e0o \u0110i\u1ec1u 4<\/a> nh\u01b0 sau:<\/span><\/p>\n
\u201c1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.\u201d<\/span><\/a><\/p>\n
\u201c<\/span>4<\/span>. T<\/span>h<\/span>u <\/span>nh<\/span>\u1ead<\/span>p t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1<\/span>t \u0111\u1ed9<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n <\/span>xu<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>in<\/span>h d<\/span>o<\/span>a<\/span>n<\/span>h h<\/span>\u00e0n<\/span>g <\/span>ho<\/span>\u00e1, <\/span>d<\/span>\u1ecb<\/span>ch <\/span>v<\/span>\u1ee5 c<\/span>\u1ee7<\/span>a d<\/span>o<\/span>an<\/span>h n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7p c\u00f3 t<\/span>\u1eeb 30<\/span>% s<\/span>\u1ed1 l<\/span>a<\/span>o \u0111<\/span>\u1ed9n<\/span>g b\u00ec<\/span>n<\/span>h q<\/span>u<\/span>\u00e2<\/span>n t<\/span>r<\/span>o<\/span>n<\/span>g n<\/span>\u0103m t<\/span>r\u1edf l<\/span>\u00ea<\/span>n l<\/span>\u00e0 n<\/span>g<\/span>\u01b0<\/span>\u1eddi k<\/span>h<\/span>u<\/span>y<\/span>\u1ebft <\/span>t<\/span>\u1ead<\/span>t<\/span>, <\/span>n<\/span>g<\/span>\u01b0<\/span>\u1edd<\/span>i <\/span>s<\/span>a<\/span>u <\/span>cai <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7n<\/span>, <\/span>ng<\/span>\u01b0<\/span>\u1edd<\/span>i <\/span>n<\/span>h<\/span>i<\/span>\u1ec5m <\/span>v<\/span>i <\/span>r\u00fa<\/span>t <\/span>g<\/span>\u00e2y <\/span>ra <\/span>h<\/span>\u1ed9<\/span>i <\/span>ch<\/span>\u1ee9n<\/span>g <\/span>s<\/span>u<\/span>y <\/span>gi<\/span>\u1ea3m m<\/span>i<\/span>\u1ec5n <\/span>d\u1ecb<\/span>c<\/span>h <\/span>m<\/span>\u1eafc <\/span>p<\/span>h<\/span>\u1ea3<\/span>i <\/span>\u1edf n<\/span>g<\/span>\u01b0<\/span>\u1eddi (<\/span>H<\/span>IV<\/span>\/<\/span>A<\/span>ID<\/span>S<\/span>) v<\/span>\u00e0 <\/span>c\u00f3 s<\/span>\u1ed1 <\/span>la<\/span>o <\/span>\u0111\u1ed9n<\/span>g <\/span>b\u00ecn<\/span>h q<\/span>u<\/span>\u00e2<\/span>n <\/span>t<\/span>ron<\/span>g <\/span>n\u0103m t<\/span>\u1eeb <\/span>h<\/span>ai <\/span>m<\/span>\u01b0<\/span>\u01a1i <\/span>n<\/span>g<\/span>\u01b0<\/span>\u1edd<\/span>i <\/span>t<\/span>r<\/span>\u1edf <\/span>l<\/span>\u00ea<\/span>n<\/span>, <\/span>k<\/span>h<\/span>\u00f4<\/span>n<\/span>g <\/span>b<\/span>ao <\/span>g\u1ed3<\/span>m <\/span>do<\/span>an<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>t<\/span>r<\/span>o<\/span>n<\/span>g <\/span>l<\/span>\u0129n<\/span>h v<\/span>\u1ef1<\/span>c t\u00e0<\/span>i <\/span>c<\/span>h<\/span>\u00ed<\/span>nh<\/span>, <\/span>k<\/span>in<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h <\/span>b\u1ea5<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n<\/span>.<\/span>\u201d<\/p>\n
\u201c<\/span>8<\/span>. T<\/span>h<\/span>u n<\/span>h<\/span>\u1ead<\/span>p t<\/span>\u1eeb c<\/span>hu<\/span>y<\/span>\u1ec3n nh<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g c<\/span>h<\/span>\u1ee9n<\/span>g c<\/span>h<\/span>\u1ec9 g<\/span>i<\/span>\u1ea3m ph<\/span>\u00e1<\/span>t t<\/span>h<\/span>\u1ea3i (C<\/span>E<\/span>Rs<\/span>) c<\/span>\u1ee7<\/span>a d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7<\/span>p <\/span>\u0111\u01b0<\/span>\u1ee3c c<\/span>\u1ea5p <\/span>c<\/span>h<\/span>\u1ee9n<\/span>g <\/span>ch<\/span>\u1ec9 <\/span>g<\/span>i<\/span>\u1ea3m <\/span>ph\u00e1t t<\/span>h<\/span>\u1ea3<\/span>i<\/span>.<\/p>\n
9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam.<\/span><\/a><\/p>\n
10. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i ho\u00e1 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 kh\u00e1c; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a<\/span><\/a> Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3<\/a>.<\/span><\/p>\n
11<\/span>. <\/span>T<\/span>h<\/span>u nh<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3<\/span>n <\/span>g<\/span>i<\/span>a<\/span>o <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>gh<\/span>\u1ec7 t<\/span>hu<\/span>\u1ed9<\/span>c <\/span>l<\/span>\u0129<\/span>n<\/span>h v<\/span>\u1ef1<\/span>c <\/span>\u01b0<\/span>u <\/span>t<\/span>i<\/span>\u00ea<\/span>n <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3<\/span>n <\/span>gi<\/span>a<\/span>o c<\/span>h<\/span>o t<\/span>\u1ed5 <\/span>c<\/span>h<\/span>\u1ee9<\/span>c<\/span>, <\/span>c<\/span>\u00e1 <\/span>nh<\/span>\u00e2<\/span>n <\/span>\u1edf <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c<\/span>\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>ki<\/span>\u1ec7<\/span>n <\/span>ki<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>\u0111<\/span>\u1eb7<\/span>c <\/span>b<\/span>i<\/span>\u1ec7<\/span>t k<\/span>h<\/span>\u00f3 k<\/span>h<\/span>\u0103<\/span>n<\/span>.<\/span>\u201d<\/p>\n
4.<\/span><\/a> Kho\u1ea3n<\/span> <\/span>3 <\/span>\u0110i\u1ec1u<\/span> <\/span>7<\/a> <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/a><\/p>\n
\u201c<\/span>3<\/span>. <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>b<\/span>\u1ea5<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>s<\/span>\u1ea3n<\/span>, <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g d<\/span>\u1ef1 \u00e1n \u0111<\/span>\u1ea7<\/span>u t<\/span>\u01b0<\/span>, chu<\/span>y<\/span>\u1ec3n nh<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g q<\/span>u<\/span>y<\/span>\u1ec1n th<\/span>a<\/span>m gi<\/span>a d<\/span>\u1ef1 \u00e1n \u0111<\/span>\u1ea7u t<\/span>\u01b0<\/span>, chu<\/span>y<\/span>\u1ec3n nh<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g qu<\/span>y<\/span>\u1ec1n <\/span>t<\/span>h<\/span>\u0103m <\/span>d\u00f2<\/span>, <\/span>k<\/span>h<\/span>a<\/span>i <\/span>th<\/span>\u00e1<\/span>c<\/span>, <\/span>ch<\/span>\u1ebf <\/span>b<\/span>i<\/span>\u1ebf<\/span>n <\/span>kh<\/span>o<\/span>\u00e1<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n <\/span>ph<\/span>\u1ea3<\/span>i <\/span>x<\/span>\u00e1c <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>ri<\/span>\u00ea<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ec3 <\/span>k<\/span>\u00ea <\/span>k<\/span>h<\/span>ai n<\/span>\u1ed9<\/span>p <\/span>t<\/span>h<\/span>u<\/span>\u1ebf. <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb <\/span>chu<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>d\u1ef1 <\/span>\u00e1n <\/span>\u0111\u1ea7<\/span>u <\/span>t\u01b0 <\/span>(<\/span>t<\/span>r\u1eeb d\u1ef1 <\/span>\u00e1n <\/span>t<\/span>h<\/span>\u0103m <\/span>d\u00f2<\/span>, <\/span>kh<\/span>a<\/span>i <\/span>t<\/span>h<\/span>\u00e1c k<\/span>h<\/span>o<\/span>\u00e1<\/span>n<\/span>g s<\/span>\u1ea3<\/span>n<\/span>), t<\/span>h<\/span>u nh<\/span>\u1eadp t<\/span>\u1eeb c<\/span>hu<\/span>y<\/span>\u1ec3n n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g q<\/span>u<\/span>y<\/span>\u1ec1n t<\/span>h<\/span>am gi<\/span>a d<\/span>\u1ef1 \u00e1n \u0111<\/span>\u1ea7<\/span>u t<\/span>\u01b0 (t<\/span>r\u1eeb ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>nh<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>q<\/span>u<\/span>y<\/span>\u1ec1n <\/span>t<\/span>h<\/span>am <\/span>gi<\/span>a <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>t<\/span>h<\/span>\u0103<\/span>m <\/span>d\u00f2<\/span>, <\/span>k<\/span>h<\/span>a<\/span>i <\/span>t<\/span>h<\/span>\u00e1<\/span>c <\/span>k<\/span>ho<\/span>\u00e1<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n<\/span>), <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p t<\/span>\u1eeb <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>b<\/span>\u1ea5<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n <\/span>n<\/span>\u1ebf<\/span>u <\/span>l<\/span>\u1ed7 <\/span>t<\/span>h<\/span>\u00ec <\/span>s<\/span>\u1ed1 <\/span>l<\/span>\u1ed7 <\/span>n<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>b<\/span>\u00f9 <\/span>t<\/span>r\u1eeb <\/span>v<\/span>\u1edbi <\/span>l<\/span>\u00e3<\/span>i <\/span>c<\/span>\u1ee7<\/span>a <\/span>h<\/span>o<\/span>\u1ea1<\/span>t \u0111<\/span>\u1ed9n<\/span>g <\/span>s\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t<\/span>, k<\/span>i<\/span>n<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>t<\/span>ron<\/span>g <\/span>k\u1ef3 <\/span>t\u00ednh <\/span>t<\/span>h<\/span>u<\/span>\u1ebf<\/span>.<\/span>\u201d<\/p>\n
5.<\/a> \u0110i\u1ec1u<\/span><\/a> <\/span>9 <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>T<\/span>r\u1eeb <\/span>c\u00e1c <\/span>kho\u1ea3n<\/span> <\/span>ch<\/span>i <\/span>qu<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>n<\/span>\u00e0y<\/span>, <\/span>do<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c t<\/span>r\u1eeb <\/span>m<\/span>\u1ecd<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>c<\/span>h<\/span>i <\/span>kh<\/span>i <\/span>x<\/span>\u00e1c <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>c<\/span>h<\/span>\u1ecb<\/span>u <\/span>th<\/span>u<\/span>\u1ebf <\/span>n<\/span>\u1ebf<\/span>u <\/span>\u0111<\/span>\u00e1p <\/span>\u1ee9n<\/span>g <\/span>\u0111<\/span>\u1ee7 <\/span>c\u00e1<\/span>c <\/span>\u0111i\u1ec1u<\/span> <\/span>ki<\/span>\u1ec7<\/span>n s<\/span>au <\/span>\u0111<\/span>\u00e2y<\/span>:<\/p>\n
a) Kho\u1ea3n<\/span> c<\/span>h<\/span>i t<\/span>h<\/span>\u1ef1<\/span>c t<\/span>\u1ebf p<\/span>h<\/span>\u00e1t si<\/span>n<\/span>h l<\/span>i<\/span>\u00ea<\/span>n q<\/span>u<\/span>a<\/span>n \u0111<\/span>\u1ebf<\/span>n h<\/span>o<\/span>\u1ea1t \u0111<\/span>\u1ed9<\/span>n<\/span>g s<\/span>\u1ea3<\/span>n x<\/span>u<\/span>\u1ea5t<\/span>, k<\/span>in<\/span>h d<\/span>o<\/span>an<\/span>h <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h n<\/span>gh<\/span>i<\/span>\u1ec7p<\/span>; <\/span>kho\u1ea3n<\/span> <\/span>ch<\/span>i <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>n<\/span>hi<\/span>\u1ec7m v<\/span>\u1ee5 <\/span>qu<\/span>\u1ed1<\/span>c <\/span>p<\/span>h<\/span>\u00f2<\/span>n<\/span>g<\/span>, <\/span>a<\/span>n <\/span>n<\/span>i<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7<\/span>p th<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span>;<\/a><\/p>\n
b<\/span>) <\/span>Kho\u1ea3n<\/span> <\/span>c<\/span>h<\/span>i <\/span>c\u00f3 <\/span>\u0111<\/span>\u1ee7 <\/span>h<\/span>o<\/span>\u00e1 <\/span>\u0111<\/span>\u01a1<\/span>n<\/span>, <\/span>ch<\/span>\u1ee9<\/span>n<\/span>g <\/span>t<\/span>\u1eeb <\/span>th<\/span>eo <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a <\/span>p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span>. <\/span>\u0110\u1ed1<\/span>i v<\/span>\u1edb<\/span>i <\/span>h<\/span>o<\/span>\u00e1 <\/span>\u0111<\/span>\u01a1n <\/span>m<\/span>u<\/span>a <\/span>h<\/span>\u00e0<\/span>n<\/span>g <\/span>h<\/span>o<\/span>\u00e1, <\/span>d<\/span>\u1ecb<\/span>c<\/span>h <\/span>v<\/span>\u1ee5 <\/span>t<\/span>\u1eeb<\/span>n<\/span>g <\/span>l<\/span>\u1ea7n <\/span>c<\/span>\u00f3 <\/span>g<\/span>i<\/span>\u00e1 <\/span>t<\/span>r<\/span>\u1ecb <\/span>t<\/span>\u1eeb h<\/span>ai <\/span>m<\/span>\u01b0<\/span>\u01a1i <\/span>t<\/span>r<\/span>i<\/span>\u1ec7<\/span>u <\/span>\u0111<\/span>\u1ed3<\/span>n<\/span>g <\/span>t<\/span>r\u1edf l<\/span>\u00ean <\/span>p<\/span>h<\/span>\u1ea3<\/span>i <\/span>c<\/span>\u00f3 <\/span>ch<\/span>\u1ee9<\/span>n<\/span>g <\/span>t<\/span>\u1eeb <\/span>th<\/span>a<\/span>n<\/span>h <\/span>t<\/span>o<\/span>\u00e1n <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>d\u00f9<\/span>n<\/span>g <\/span>t<\/span>i<\/span>\u1ec1<\/span>n <\/span>m<\/span>\u1eb7t<\/span>, <\/span>t<\/span>r\u1eeb <\/span>c<\/span>\u00e1c <\/span>t<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>k<\/span>h<\/span>\u00f4<\/span>n<\/span>g b<\/span>\u1eaft <\/span>b<\/span>u<\/span>\u1ed9<\/span>c <\/span>p<\/span>h<\/span>\u1ea3i <\/span>c<\/span>\u00f3 <\/span>ch<\/span>\u1ee9<\/span>n<\/span>g <\/span>t<\/span>\u1eeb <\/span>th<\/span>a<\/span>n<\/span>h <\/span>t<\/span>o<\/span>\u00e1<\/span>n <\/span>k<\/span>h<\/span>\u00f4<\/span>n<\/span>g <\/span>d<\/span>\u00f9n<\/span>g <\/span>t<\/span>i<\/span>\u1ec1n <\/span>m<\/span>\u1eb7t <\/span>th<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a p<\/span>h<\/span>\u00e1p <\/span>lu\u1eadt<\/span>.<\/p>\n
2<\/span>. <\/span>C\u00e1<\/span>c <\/span>kho\u1ea3n<\/span> <\/span>c<\/span>h<\/span>i <\/span>kh\u00f4<\/span>n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>t<\/span>r<\/span>\u1eeb <\/span>kh<\/span>i <\/span>x<\/span>\u00e1<\/span>c <\/span>\u0111\u1ecbn<\/span>h <\/span>th<\/span>u <\/span>nh<\/span>\u1ead<\/span>p <\/span>c<\/span>h\u1ecb<\/span>u <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>b<\/span>a<\/span>o <\/span>g<\/span>\u1ed3<\/span>m<\/span>:<\/p>\n
a) <\/span>Kho\u1ea3n<\/span> <\/span>ch<\/span>i <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>\u0111<\/span>\u00e1<\/span>p <\/span>\u1ee9n<\/span>g <\/span>\u0111<\/span>\u1ee7 <\/span>c<\/span>\u00e1c <\/span>\u0111i\u1ec1u<\/span> <\/span>ki<\/span>\u1ec7<\/span>n <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u<\/span> n<\/span>\u00e0y<\/span>, <\/span>t<\/span>r\u1eeb <\/span>ph\u1ea7n<\/span> <\/span>g<\/span>i<\/span>\u00e1 <\/span>t<\/span>r<\/span>\u1ecb <\/span>t<\/span>\u1ed5<\/span>n <\/span>t<\/span>h<\/span>\u1ea5t <\/span>d<\/span>o <\/span>t<\/span>h<\/span>i<\/span>\u00ea<\/span>n <\/span>t<\/span>a<\/span>i<\/span>, <\/span>d<\/span>\u1ecb<\/span>ch <\/span>b<\/span>\u1ec7<\/span>n<\/span>h <\/span>v<\/span>\u00e0 <\/span>t<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3p <\/span>b<\/span>\u1ea5t <\/span>kh<\/span>\u1ea3 <\/span>k<\/span>h<\/span>\u00e1<\/span>n<\/span>g k<\/span>h<\/span>\u00e1c k<\/span>h<\/span>\u00f4<\/span>n<\/span>g <\/span>\u0111\u01b0\u1ee3<\/span>c b<\/span>\u1ed3<\/span>i <\/span>th<\/span>\u01b0<\/span>\u1edd<\/span>n<\/span>g<\/span>;<\/p>\n
b<\/span>) Kho\u1ea3n<\/span> <\/span>t<\/span>i<\/span>\u1ec1n <\/span>p<\/span>h<\/span>\u1ea1t <\/span>d<\/span>o <\/span>vi <\/span>ph<\/span>\u1ea1m <\/span>h\u00e0nh ch\u00ed<\/span>n<\/span>h<\/span>;<\/p>\n
c) Kho\u1ea3n<\/span> <\/span>c<\/span>h<\/span>i <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>b<\/span>\u00f9 <\/span>\u0111\u1eafp <\/span>b<\/span>\u1eb1<\/span>n<\/span>g <\/span>n<\/span>g<\/span>u\u1ed3<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>ph\u00ed k<\/span>h<\/span>\u00e1<\/span>c;<\/span><\/p>\n
d<\/span>) <\/span>Ph\u1ea7n <\/span>c<\/span>h<\/span>i <\/span>p<\/span>h<\/span>\u00ed <\/span>q<\/span>u<\/span>\u1ea3<\/span>n <\/span>l<\/span>\u00fd <\/span>k<\/span>in<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>d<\/span>o <\/span>do<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u01b0<\/span>\u1edb<\/span>c <\/span>ngo<\/span>\u00e0i <\/span>p<\/span>h<\/span>\u00e2<\/span>n <\/span>b<\/span>\u1ed5 ch<\/span>o <\/span>c<\/span>\u01a1 <\/span>s<\/span>\u1edf <\/span>t<\/span>h<\/span>\u01b0<\/span>\u1eddn<\/span>g <\/span>t<\/span>r<\/span>\u00fa <\/span>t<\/span>\u1ea1i <\/span>V<\/span>i<\/span>\u1ec7<\/span>t <\/span>N<\/span>am <\/span>v<\/span>\u01b0<\/span>\u1ee3t <\/span>m<\/span>\u1ee9<\/span>c <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>h<\/span>e<\/span>o <\/span>ph<\/span>\u01b0<\/span>\u01a1<\/span>n<\/span>g <\/span>p<\/span>h<\/span>\u00e1p <\/span>p<\/span>h<\/span>\u00e2<\/span>n <\/span>b<\/span>\u1ed5 <\/span>d<\/span>o p<\/span>h<\/span>\u00e1p <\/span>lu\u1eadt <\/span>V<\/span>i<\/span>\u1ec7<\/span>t <\/span>N<\/span>am <\/span>qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h<\/span>;<\/p>\n
\u0111<\/span>) Ph\u1ea7n <\/span>c<\/span>h<\/span>i <\/span>v\u01b0\u1ee3<\/span>t <\/span>m<\/span>\u1ee9<\/span>c <\/span>th<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecbnh <\/span>c<\/span>\u1ee7<\/span>a <\/span>p<\/span>h<\/span>\u00e1p <\/span>lu\u1eadt<\/span> <\/span>v\u1ec1 <\/span>t<\/span>r<\/span>\u00ed<\/span>ch <\/span>l<\/span>\u1ead<\/span>p <\/span>d\u1ef1 <\/span>ph\u00f2ng<\/span>;<\/p>\n
e) <\/span>Ph\u1ea7n <\/span>ch<\/span>i <\/span>t<\/span>r\u1ea3 <\/span>l<\/span>\u00e3<\/span>i <\/span>t<\/span>i<\/span>\u1ec1<\/span>n <\/span>v<\/span>ay <\/span>v\u1ed1<\/span>n <\/span>s<\/span>\u1ea3n <\/span>xu<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>i<\/span>n<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>t<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>k<\/span>h<\/span>\u00f4n<\/span>g p<\/span>h<\/span>\u1ea3i <\/span>l<\/span>\u00e0 <\/span>t<\/span>\u1ed5 <\/span>c<\/span>h<\/span>\u1ee9<\/span>c <\/span>t<\/span>\u00ed<\/span>n <\/span>d\u1ee5ng <\/span>ho<\/span>\u1eb7<\/span>c <\/span>t<\/span>\u1ed5 <\/span>ch<\/span>\u1ee9<\/span>c <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t\u1ebf <\/span>v<\/span>\u01b0<\/span>\u1ee3<\/span>t <\/span>q<\/span>u<\/span>\u00e1 <\/span>1<\/span>50<\/span>% m<\/span>\u1ee9<\/span>c <\/span>l<\/span>\u00e3i <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>c\u01a1 <\/span>b<\/span>\u1ea3<\/span>n d<\/span>o <\/span>N<\/span>g<\/span>\u00e2n <\/span>h<\/span>\u00e0<\/span>n<\/span>g <\/span>N<\/span>h<\/span>\u00e0 n<\/span>\u01b0<\/span>\u1edbc V<\/span>i<\/span>\u1ec7t <\/span>N<\/span>am <\/span>c\u00f4n<\/span>g <\/span>b<\/span>\u1ed1 <\/span>t<\/span>\u1ea1<\/span>i <\/span>t<\/span>h<\/span>\u1edd<\/span>i <\/span>\u0111i\u1ec3m<\/span> <\/span>vay<\/span>;<\/span><\/p>\n
g) Kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/a><\/p>\n
h<\/span>) Kho\u1ea3n<\/span> <\/span>tr<\/span>\u00ed<\/span>c<\/span>h <\/span>tr\u01b0\u1edbc <\/span>v<\/span>\u00e0<\/span>o <\/span>ch<\/span>i <\/span>p<\/span>h<\/span>\u00ed <\/span>k<\/span>h<\/span>\u00f4n<\/span>g <\/span>\u0111<\/span>\u00fa<\/span>n<\/span>g <\/span>qu<\/span>y <\/span>\u0111\u1ecbn<\/span>h <\/span>c\u1ee7a <\/span>p<\/span>h<\/span>\u00e1p <\/span>lu\u1eadt;<\/p>\n
i<\/span>) T<\/span>i<\/span>\u1ec1<\/span>n l<\/span>\u01b0<\/span>\u01a1<\/span>ng<\/span>, <\/span>t<\/span>i<\/span>\u1ec1<\/span>n c<\/span>\u00f4<\/span>n<\/span>g c<\/span>\u1ee7<\/span>a ch<\/span>\u1ee7 d<\/span>o<\/span>a<\/span>n<\/span>h n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>t<\/span>\u01b0 <\/span>n<\/span>h<\/span>\u00e2n<\/span>; th<\/span>\u00f9 l<\/span>ao <\/span>t<\/span>r\u1ea3 c<\/span>h<\/span>o s<\/span>\u00e1n<\/span>g <\/span>l<\/span>\u1ead<\/span>p <\/span>vi<\/span>\u00ea<\/span>n <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>t<\/span>r\u1ef1<\/span>c <\/span>t<\/span>i<\/span>\u1ebfp <\/span>th<\/span>am <\/span>gi<\/span>a <\/span>\u0111i\u1ec1u<\/span> <\/span>h<\/span>\u00e0n<\/span>h <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t<\/span>, <\/span>kin<\/span>h d<\/span>o<\/span>an<\/span>h<\/span>; <\/span>t<\/span>i<\/span>\u1ec1n <\/span>l<\/span>\u01b0<\/span>\u01a1<\/span>ng<\/span>, <\/span>t<\/span>i<\/span>\u1ec1<\/span>n <\/span>c\u00f4n<\/span>g<\/span>, <\/span>c\u00e1c <\/span>kho\u1ea3n<\/span> <\/span>h<\/span>\u1ea1<\/span>ch <\/span>t<\/span>o<\/span>\u00e1<\/span>n <\/span>c<\/span>h<\/span>i <\/span>k<\/span>h<\/span>\u00e1c <\/span>\u0111<\/span>\u1ec3 <\/span>c<\/span>h<\/span>i <\/span>t<\/span>r\u1ea3 <\/span>c<\/span>h<\/span>o <\/span>n<\/span>g<\/span>\u01b0<\/span>\u1eddi l<\/span>ao <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>n<\/span>h<\/span>\u01b0n<\/span>g <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>t<\/span>\u1ebf <\/span>k<\/span>h<\/span>\u00f4n<\/span>g <\/span>ch<\/span>i <\/span>t<\/span>r\u1ea3 <\/span>h<\/span>o<\/span>\u1eb7c <\/span>k<\/span>h\u00f4<\/span>n<\/span>g <\/span>c<\/span>\u00f3 <\/span>h<\/span>\u00f3<\/span>a <\/span>\u0111<\/span>\u01a1n<\/span>, <\/span>c<\/span>h\u1ee9<\/span>n<\/span>g <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y \u0111<\/span>\u1ecbn<\/span>h <\/span>c\u1ee7a <\/span>p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span>;<\/p>\n
k<\/span>) Ph\u1ea7n <\/span>c<\/span>h<\/span>i <\/span>tr<\/span>\u1ea3 <\/span>l<\/span>\u00e3<\/span>i <\/span>t<\/span>i<\/span>\u1ec1<\/span>n <\/span>vay <\/span>v<\/span>\u1ed1<\/span>n t<\/span>\u01b0<\/span>\u01a1<\/span>n<\/span>g <\/span>\u1ee9n<\/span>g v<\/span>\u1edb<\/span>i <\/span>ph\u1ea7n<\/span> <\/span>v<\/span>\u1ed1<\/span>n <\/span>\u0111i\u1ec1u<\/span> <\/span>l<\/span>\u1ec7 <\/span>c\u00f2<\/span>n <\/span>t<\/span>h<\/span>i<\/span>\u1ebf<\/span>u<\/span>;<\/p>\n
l<\/span>) <\/span>Ph\u1ea7n<\/span> <\/span>th<\/span>u<\/span>\u1ebf <\/span>g<\/span>i\u00e1 <\/span>t<\/span>r\u1ecb <\/span>gi<\/span>a <\/span>t<\/span>\u0103<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ea7u <\/span>v<\/span>\u00e0<\/span>o <\/span>\u0111<\/span>\u00e3 <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>k<\/span>h<\/span>\u1ea5<\/span>u <\/span>t<\/span>r\u1eeb<\/span>, <\/span>th<\/span>u<\/span>\u1ebf <\/span>g<\/span>i<\/span>\u00e1 <\/span>t<\/span>r\u1ecb <\/span>g<\/span>i<\/span>a <\/span>t<\/span>\u0103<\/span>n<\/span>g n<\/span>\u1ed9<\/span>p <\/span>t<\/span>h<\/span>e<\/span>o <\/span>p<\/span>h<\/span>\u01b0<\/span>\u01a1<\/span>n<\/span>g <\/span>p<\/span>h<\/span>\u00e1<\/span>p <\/span>k<\/span>h<\/span>\u1ea5<\/span>u <\/span>tr\u1eeb, t<\/span>h<\/span>u<\/span>\u1ebf t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p<\/span>;<\/p>\n
m) Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra;<\/span><\/a><\/p>\n
n<\/span>) <\/span>Kho\u1ea3n<\/span> <\/span>t<\/span>\u00e0<\/span>i <\/span>t<\/span>r\u1ee3<\/span>, <\/span>t<\/span>r<\/span>\u1eeb <\/span>kho\u1ea3n<\/span> <\/span>t<\/span>\u00e0<\/span>i <\/span>t<\/span>r<\/span>\u1ee3 <\/span>c<\/span>h<\/span>o <\/span>gi<\/span>\u00e1<\/span>o <\/span>d\u1ee5<\/span>c<\/span>, <\/span>y <\/span>t<\/span>\u1ebf<\/span>, <\/span>n<\/span>g<\/span>hi<\/span>\u00ea<\/span>n <\/span>c<\/span>\u1ee9<\/span>u <\/span>k<\/span>h<\/span>o<\/span>a <\/span>h\u1ecd<\/span>c<\/span>, kh<\/span>\u1eaf<\/span>c p<\/span>h<\/span>\u1ee5<\/span>c h<\/span>\u1ead<\/span>u q<\/span>u<\/span>\u1ea3 t<\/span>h<\/span>i<\/span>\u00ea<\/span>n t<\/span>a<\/span>i<\/span>, l<\/span>\u00e0<\/span>m <\/span>nh<\/span>\u00e0 \u0111<\/span>\u1ea1<\/span>i <\/span>\u0111<\/span>o<\/span>\u00e0<\/span>n k<\/span>\u1ebf<\/span>t<\/span>, nh<\/span>\u00e0 <\/span>t<\/span>\u00ec<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h\u0129<\/span>a<\/span>, nh<\/span>\u00e0 c<\/span>h<\/span>o <\/span>c\u00e1<\/span>c <\/span>\u0111\u1ed1i <\/span>t<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g c<\/span>h<\/span>\u00ed<\/span>n<\/span>h <\/span>s\u00e1c<\/span>h <\/span>t<\/span>h<\/span>e<\/span>o qu<\/span>y <\/span>\u0111\u1ecbn<\/span>h c<\/span>\u1ee7<\/span>a p<\/span>h<\/span>\u00e1<\/span>p lu\u1eadt<\/span>, kho\u1ea3n <\/span>t\u00e0<\/span>i t<\/span>r<\/span>\u1ee3 t<\/span>h<\/span>e<\/span>o <\/span>ch\u01b0\u01a1ng<\/span> <\/span>tr<\/span>\u00ec<\/span>n<\/span>h c<\/span>\u1ee7<\/span>a N<\/span>h<\/span>\u00e0 n<\/span>\u01b0<\/span>\u1edb<\/span>c <\/span>d<\/span>\u00e0<\/span>n<\/span>h c<\/span>h<\/span>o <\/span>c<\/span>\u00e1<\/span>c \u0111<\/span>\u1ecb<\/span>a <\/span>ph<\/span>\u01b0<\/span>\u01a1<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u\u1ed9<\/span>c <\/span>\u0111<\/span>\u1ecb<\/span>a b<\/span>\u00e0<\/span>n <\/span>c<\/span>\u00f3 <\/span>\u0111i\u1ec1u <\/span>ki<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>\u0111<\/span>\u1eb7<\/span>c bi<\/span>\u1ec7<\/span>t <\/span>k<\/span>h<\/span>\u00f3 <\/span>kh<\/span>\u0103<\/span>n<\/span>;<\/p>\n
o<\/span>) <\/span>Ph\u1ea7n<\/span> <\/span>t<\/span>r<\/span>\u00ed<\/span>c<\/span>h <\/span>n<\/span>\u1ed9<\/span>p <\/span>qu<\/span>\u1ef9 <\/span>h<\/span>\u01b0<\/span>u <\/span>t<\/span>r<\/span>\u00ed <\/span>t<\/span>\u1ef1 <\/span>n<\/span>gu<\/span>y<\/span>\u1ec7n <\/span>h<\/span>o<\/span>\u1eb7c <\/span>q<\/span>u<\/span>\u1ef9 <\/span>c\u00f3 <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>ch\u1ea5t <\/span>an <\/span>s<\/span>i<\/span>n<\/span>h <\/span>x<\/span>\u00e3 h<\/span>\u1ed9<\/span>i<\/span>, <\/span>m<\/span>u<\/span>a b<\/span>\u1ea3<\/span>o <\/span>h<\/span>i<\/span>\u1ec3m <\/span>h<\/span>\u01b0<\/span>u t<\/span>r<\/span>\u00ed <\/span>t<\/span>\u1ef1 <\/span>n<\/span>g<\/span>u<\/span>y<\/span>\u1ec7n c<\/span>h<\/span>o <\/span>n<\/span>g<\/span>\u01b0\u1eddi <\/span>l<\/span>a<\/span>o <\/span>\u0111\u1ed9<\/span>n<\/span>g <\/span>v<\/span>\u01b0\u1ee3<\/span>t m<\/span>\u1ee9<\/span>c qu<\/span>y <\/span>\u0111<\/span>\u1ecbnh <\/span>th<\/span>e<\/span>o <\/span>qu<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a <\/span>p<\/span>h<\/span>\u00e1p <\/span>lu\u1eadt<\/span>;<\/p>\n
p<\/span>) <\/span>C\u00e1c <\/span>kho\u1ea3n<\/span> <\/span>c<\/span>h<\/span>i <\/span>c<\/span>\u1ee7<\/span>a <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>ki<\/span>n<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h<\/span>: <\/span>n<\/span>g<\/span>\u00e2n <\/span>h<\/span>\u00e0<\/span>n<\/span>g<\/span>, <\/span>b<\/span>\u1ea3<\/span>o <\/span>h<\/span>i\u1ec3<\/span>m<\/span>, <\/span>x<\/span>\u1ed5 <\/span>s<\/span>\u1ed1<\/span>, <\/span>ch<\/span>\u1ee9n<\/span>g <\/span>k<\/span>h<\/span>o<\/span>\u00e1n <\/span>v<\/span>\u00e0 m<\/span>\u1ed9<\/span>t s<\/span>\u1ed1 <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>k<\/span>i<\/span>n<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h <\/span>\u0111<\/span>\u1eb7c t<\/span>h<\/span>\u00f9 <\/span>k<\/span>h<\/span>\u00e1c t<\/span>h<\/span>e<\/span>o qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h c\u1ee7<\/span>a B<\/span>\u1ed9 t<\/span>r\u01b0<\/span>\u1edfn<\/span>g <\/span>B<\/span>\u1ed9 <\/span>T<\/span>\u00e0i <\/span>c<\/span>h<\/span>\u00edn<\/span>h<\/span>.<\/p>\n
3. Kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/a><\/p>\n
Ch<\/span>\u00edn<\/span>h <\/span>p<\/span>h<\/span>\u1ee7 <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>h<\/span>i <\/span>ti<\/span>\u1ebf<\/span>t <\/span>v<\/span>\u00e0 h\u01b0\u1edb<\/span>n<\/span>g <\/span>d\u1eab<\/span>n <\/span>t<\/span>h<\/span>i <\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>\u0110i\u1ec1u <\/span>n<\/span>\u00e0y<\/span>.<\/span>\u201d<\/p>\n
6.<\/a> \u0110i\u1ec1u<\/span><\/a> <\/span>1<\/span>0 <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>\u0110i\u1ec1u 10. Thu\u1ebf su\u1ea5t<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>T<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5t <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>t<\/span>h<\/span>u <\/span>nh<\/span>\u1ead<\/span>p <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>l<\/span>\u00e0 <\/span>22<\/span>%<\/span>, <\/span>t<\/span>r\u1eeb <\/span>t<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>2<\/span>, <\/span>kho\u1ea3n<\/span> <\/span>3 <\/span>\u0110i\u1ec1u<\/span> <\/span>n<\/span>\u00e0y <\/span>v<\/span>\u00e0 <\/span>\u0111\u1ed1<\/span>i <\/span>t<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>v<\/span>\u1ec1 <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>qu<\/span>y <\/span>\u0111\u1ecbn<\/span>h t<\/span>\u1ea1i <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>c\u1ee7a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a>.<\/p>\n
N<\/span>h<\/span>\u1eef<\/span>n<\/span>g <\/span>t<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>t<\/span>h<\/span>u<\/span>\u1ed9<\/span>c <\/span>di<\/span>\u1ec7<\/span>n <\/span>\u00e1p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>22<\/span>% <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> n<\/span>\u00e0y <\/span>chu<\/span>y<\/span>\u1ec3n <\/span>sa<\/span>n<\/span>g <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf s<\/span>u<\/span>\u1ea5<\/span>t <\/span>2<\/span>0<\/span>% <\/span>k\u1ec3 <\/span>t\u1eeb <\/span>n<\/span>g<\/span>\u00e0y <\/span>01 <\/span>th\u00e1n<\/span>g <\/span>0<\/span>1 <\/span>n<\/span>\u0103m <\/span>20<\/span>1<\/span>6<\/span>.<\/p>\n
2. Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/span><\/a><\/p>\n
D<\/span>o<\/span>an<\/span>h <\/span>t<\/span>h<\/span>u <\/span>l<\/span>\u00e0m <\/span>c\u0103n <\/span>c\u1ee9 x<\/span>\u00e1c <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>hu<\/span>\u1ed9<\/span>c <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>t<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c \u00e1<\/span>p d<\/span>\u1ee5n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf s<\/span>u<\/span>\u1ea5t <\/span>2<\/span>0<\/span>% <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n <\/span>n<\/span>\u00e0y <\/span>l\u00e0 <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u <\/span>c<\/span>\u1ee7<\/span>a <\/span>n<\/span>\u0103m <\/span>tr\u01b0\u1edbc l<\/span>i<\/span>\u1ec1n <\/span>k<\/span>\u1ec1.<\/p>\n
3<\/span>. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.<\/span><\/a><\/p>\n
Ch<\/span>\u00edn<\/span>h <\/span>p<\/span>h<\/span>\u1ee7 <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>h<\/span>i <\/span>ti<\/span>\u1ebf<\/span>t <\/span>v<\/span>\u00e0 h\u01b0\u1edb<\/span>n<\/span>g <\/span>d\u1eab<\/span>n <\/span>t<\/span>h<\/span>i <\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>\u0110i\u1ec1u <\/span>n<\/span>\u00e0y<\/span>.<\/span>\u201d<\/p>\n
7.<\/span><\/a> \u0110i\u1ec1u<\/span> <\/span>1<\/span>3<\/a> <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>\u0110i\u1ec1u 13. \u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t<\/span><\/b><\/a><\/p>\n
1. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian m\u01b0\u1eddi l\u0103m n\u0103m \u0111\u1ed1i v\u1edbi:<\/span><\/a><\/p>\n
a) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>t<\/span>\u1ea1i <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 h<\/span>\u1ed9<\/span>i <\/span>\u0111\u1eb7<\/span>c b<\/span>i<\/span>\u1ec7t <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n<\/span>, k<\/span>h<\/span>u <\/span>k<\/span>in<\/span>h <\/span>t\u1ebf, <\/span>k<\/span>h<\/span>u <\/span>c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 ca<\/span>o<\/span>;<\/p>\n
b<\/span>) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>hi<\/span>\u1ec7n <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi<\/span>, <\/span>b<\/span>a<\/span>o <\/span>g<\/span>\u1ed3<\/span>m<\/span>: n<\/span>gh<\/span>i<\/span>\u00ean <\/span>c\u1ee9<\/span>u <\/span>k<\/span>h<\/span>o<\/span>a <\/span>h<\/span>\u1ecd<\/span>c <\/span>v<\/span>\u00e0 <\/span>p<\/span>h<\/span>\u00e1<\/span>t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3n <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7; <\/span>\u1ee9n<\/span>g <\/span>d<\/span>\u1ee5n<\/span>g <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>ca<\/span>o <\/span>t<\/span>hu<\/span>\u1ed9<\/span>c d<\/span>a<\/span>n<\/span>h <\/span>m\u1ee5c<\/span> <\/span>c\u00f4n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>cao <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u01b0<\/span>u <\/span>t<\/span>i<\/span>\u00ea<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>ri<\/span>\u1ec3<\/span>n <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>ca<\/span>o<\/span><\/a>; <\/span>\u01b0<\/span>\u01a1m <\/span>t<\/span>\u1ea1o <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>c<\/span>ao<\/span>, <\/span>\u01b0<\/span>\u01a1m <\/span>t<\/span>\u1ea1o <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p <\/span>c\u00f4<\/span>n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 <\/span>ca<\/span>o<\/span>; \u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1ea1o <\/span>h<\/span>i<\/span>\u1ec3m <\/span>ch<\/span>o <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3<\/span>n <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>cao <\/span>t<\/span>h<\/span>u<\/span>\u1ed9<\/span>c <\/span>d<\/span>a<\/span>n<\/span>h <\/span>m\u1ee5c<\/span> <\/span>c\u00f4<\/span>n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 <\/span>ca<\/span>o \u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u01b0<\/span>u <\/span>t<\/span>i<\/span>\u00ea<\/span>n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3n <\/span>t<\/span>h<\/span>eo <\/span>qu<\/span>y \u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>cao<\/span><\/a>; <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>x<\/span>\u00e2y d<\/span>\u1ef1n<\/span>g <\/span>– <\/span>k<\/span>i<\/span>n<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>c<\/span>\u01a1 <\/span>s<\/span>\u1edf <\/span>\u01b0<\/span>\u01a1m <\/span>t<\/span>\u1ea1o <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>gh<\/span>\u1ec7 <\/span>ca<\/span>o<\/span>, <\/span>\u01b0<\/span>\u01a1m <\/span>t<\/span>\u1ea1o <\/span>d<\/span>o<\/span>an<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>c<\/span>\u00f4n<\/span>g n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>ca<\/span>o<\/span>; <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>ph<\/span>\u00e1<\/span>t <\/span>t<\/span>ri<\/span>\u1ec3<\/span>n <\/span>c\u01a1 <\/span>s<\/span>\u1edf <\/span>h<\/span>\u1ea1 <\/span>t<\/span>\u1ea7<\/span>n<\/span>g <\/span>\u0111<\/span>\u1eb7c <\/span>b<\/span>i<\/span>\u1ec7t <\/span>q<\/span>u<\/span>an <\/span>t<\/span>r\u1ecdn<\/span>g <\/span>c\u1ee7<\/span>a <\/span>N<\/span>h<\/span>\u00e0 <\/span>n<\/span>\u01b0<\/span>\u1edbc <\/span>t<\/span>h<\/span>e<\/span>o qu<\/span>y \u0111<\/span>\u1ecbn<\/span>h c<\/span>\u1ee7<\/span>a p<\/span>h<\/span>\u00e1p lu\u1eadt<\/span>; s<\/span>\u1ea3n x<\/span>u<\/span>\u1ea5<\/span>t s<\/span>\u1ea3n p<\/span>h<\/span>\u1ea9m ph\u1ea7n<\/span> m<\/span>\u1ec1<\/span>m<\/span>; s<\/span>\u1ea3n x<\/span>u<\/span>\u1ea5t v<\/span>\u1ead<\/span>t li<\/span>\u1ec7<\/span>u co<\/span>m<\/span>po<\/span>s<\/span>it<\/span>, <\/span>c\u00e1c <\/span>l<\/span>o<\/span>\u1ea1<\/span>i <\/span>v<\/span>\u1ead<\/span>t li<\/span>\u1ec7<\/span>u <\/span>x<\/span>\u00e2y <\/span>d<\/span>\u1ef1<\/span>n<\/span>g <\/span>n<\/span>h<\/span>\u1eb9, <\/span>v<\/span>\u1eadt <\/span>l<\/span>i<\/span>\u1ec7u <\/span>qu\u00fd <\/span>h<\/span>i<\/span>\u1ebfm<\/span>; <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>n<\/span>\u0103n<\/span>g <\/span>l<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g t<\/span>\u00e1i <\/span>t<\/span>\u1ea1<\/span>o<\/span>, <\/span>n<\/span>\u0103<\/span>n<\/span>g <\/span>l<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>s<\/span>\u1ea1ch<\/span>, <\/span>n<\/span>\u0103n<\/span>g <\/span>l<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>t<\/span>\u1eeb <\/span>v<\/span>i<\/span>\u1ec7c <\/span>t<\/span>i<\/span>\u00ea<\/span>u <\/span>h\u1ee7<\/span>y <\/span>ch<\/span>\u1ea5t <\/span>t<\/span>h<\/span>\u1ea3i<\/span>; <\/span>p<\/span>h<\/span>\u00e1<\/span>t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3<\/span>n <\/span>c\u00f4n<\/span>g n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>s<\/span>in<\/span>h <\/span>h<\/span>\u1ecd<\/span>c; <\/span>b<\/span>\u1ea3<\/span>o <\/span>v<\/span>\u1ec7 m<\/span>\u00f4<\/span>i <\/span>tr\u01b0\u1edd<\/span>n<\/span>g<\/span>;<\/p>\n
c) <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7p <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 <\/span>cao<\/span>, <\/span>d<\/span>o<\/span>an<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u00f4<\/span>n<\/span>g <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p \u1ee9<\/span>n<\/span>g <\/span>d<\/span>\u1ee5n<\/span>g <\/span>c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 cao th<\/span>e<\/span>o <\/span>qu<\/span>y <\/span>\u0111\u1ecbnh <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 c<\/span>ao<\/span><\/a>;<\/p>\n
d<\/span>) <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>t<\/span>r<\/span>o<\/span>n<\/span>g <\/span>l\u0129n<\/span>h v<\/span>\u1ef1<\/span>c <\/span>s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>(t<\/span>r\u1eeb <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>m<\/span>\u1eb7t <\/span>h<\/span>\u00e0<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ed9<\/span>c <\/span>d<\/span>i<\/span>\u1ec7<\/span>n <\/span>c<\/span>h<\/span>\u1ecb<\/span>u <\/span>th<\/span>u<\/span>\u1ebf <\/span>ti<\/span>\u00ea<\/span>u <\/span>t<\/span>h<\/span>\u1ee5 <\/span>\u0111<\/span>\u1eb7c <\/span>b<\/span>i<\/span>\u1ec7t<\/span>, d<\/span>\u1ef1 <\/span>\u00e1n <\/span>k<\/span>h<\/span>ai <\/span>t<\/span>h<\/span>\u00e1<\/span>c k<\/span>h<\/span>o<\/span>\u00e1<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n<\/span>) <\/span>\u0111<\/span>\u00e1<\/span>p <\/span>\u1ee9<\/span>n<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>t<\/span>ro<\/span>n<\/span>g <\/span>h<\/span>ai <\/span>t<\/span>i<\/span>\u00eau <\/span>c<\/span>h<\/span>\u00ed <\/span>sa<\/span>u<\/span>:<\/p>\n
– <\/span>D<\/span>\u1ef1 <\/span>\u00e1n <\/span>c\u00f3 <\/span>q<\/span>u<\/span>y <\/span>m<\/span>\u00f4 <\/span>v\u1ed1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>t<\/span>\u1ed1<\/span>i <\/span>t<\/span>h<\/span>i<\/span>\u1ec3<\/span>u <\/span>s<\/span>\u00e1<\/span>u <\/span>n<\/span>g<\/span>h\u00ec<\/span>n <\/span>t<\/span>\u1ef7 <\/span>\u0111\u1ed3<\/span>n<\/span>g<\/span>, <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>hi<\/span>\u1ec7<\/span>n <\/span>gi<\/span>\u1ea3<\/span>i n<\/span>g<\/span>\u00e2n <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>q<\/span>u<\/span>\u00e1 <\/span>b<\/span>a n<\/span>\u0103<\/span>m <\/span>k<\/span>\u1ec3 <\/span>t<\/span>\u1eeb <\/span>ng<\/span>\u00e0y \u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>c\u1ea5p <\/span>G<\/span>i<\/span>\u1ea5y <\/span>ch<\/span>\u1ee9<\/span>n<\/span>g <\/span>n<\/span>h<\/span>\u1ead<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 v<\/span>\u00e0 <\/span>c\u00f3 <\/span>t\u1ed5<\/span>n<\/span>g d<\/span>o<\/span>an<\/span>h <\/span>t<\/span>h<\/span>u <\/span>t\u1ed1<\/span>i <\/span>t<\/span>hi<\/span>\u1ec3<\/span>u <\/span>\u0111<\/span>\u1ea1t <\/span>m<\/span>\u01b0<\/span>\u1eddi <\/span>n<\/span>g<\/span>h<\/span>\u00ec<\/span>n <\/span>t<\/span>\u1ef7 <\/span>\u0111<\/span>\u1ed3<\/span>n<\/span>g\/<\/span>n<\/span>\u0103m<\/span>, <\/span>ch<\/span>\u1eadm <\/span>nh<\/span>\u1ea5t <\/span>s<\/span>au <\/span>b<\/span>a <\/span>n<\/span>\u0103m <\/span>k<\/span>\u1ec3 <\/span>t<\/span>\u1eeb n<\/span>\u0103m <\/span>c\u00f3 do<\/span>a<\/span>n<\/span>h <\/span>t<\/span>hu<\/span>;<\/p>\n
– <\/span>D<\/span>\u1ef1 <\/span>\u00e1n <\/span>c\u00f3 <\/span>q<\/span>u<\/span>y <\/span>m<\/span>\u00f4 <\/span>v\u1ed1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>t<\/span>\u1ed1<\/span>i <\/span>t<\/span>h<\/span>i<\/span>\u1ec3<\/span>u <\/span>s<\/span>\u00e1<\/span>u <\/span>n<\/span>g<\/span>h\u00ec<\/span>n <\/span>t<\/span>\u1ef7 <\/span>\u0111\u1ed3<\/span>n<\/span>g<\/span>, <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>hi<\/span>\u1ec7<\/span>n <\/span>gi<\/span>\u1ea3<\/span>i n<\/span>g<\/span>\u00e2n kh<\/span>\u00f4<\/span>n<\/span>g q<\/span>u<\/span>\u00e1 b<\/span>a n<\/span>\u0103m <\/span>k<\/span>\u1ec3 t<\/span>\u1eeb ng<\/span>\u00e0y \u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c c\u1ea5p G<\/span>i<\/span>\u1ea5y <\/span>ch<\/span>\u1ee9<\/span>n<\/span>g n<\/span>h<\/span>\u1ead<\/span>n \u0111<\/span>\u1ea7<\/span>u t<\/span>\u01b0 v<\/span>\u00e0 s<\/span>\u1eed d<\/span>\u1ee5n<\/span>g <\/span>tr\u00ea<\/span>n <\/span>b<\/span>a n<\/span>g<\/span>h<\/span>\u00ec<\/span>n <\/span>l<\/span>a<\/span>o <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g<\/span>.<\/p>\n
2<\/span>. \u00c1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>su<\/span>\u1ea5<\/span>t <\/span>10<\/span>% <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi<\/span>:<\/p>\n
a) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>hi<\/span>\u1ec7n <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>h<\/span>o<\/span>\u00e1 <\/span>t<\/span>r<\/span>o<\/span>n<\/span>g l<\/span>\u0129<\/span>n<\/span>h <\/span>v<\/span>\u1ef1<\/span>c g<\/span>i<\/span>\u00e1<\/span>o <\/span>d<\/span>\u1ee5<\/span>c <\/span>– <\/span>\u0111<\/span>\u00e0<\/span>o <\/span>t\u1ea1<\/span>o<\/span>, <\/span>d<\/span>\u1ea1y <\/span>ngh\u1ec1, y <\/span>t\u1ebf, v\u0103<\/span>n <\/span>h<\/span>o<\/span>\u00e1, t<\/span>h<\/span>\u1ec3 t<\/span>h<\/span>a<\/span>o <\/span>v<\/span>\u00e0 <\/span>m<\/span>\u00f4<\/span>i <\/span>tr\u01b0\u1eddn<\/span>g<\/span>;<\/p>\n
b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i<\/span><\/a> <\/span>\u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt nh\u00e0 \u1edf<\/span><\/a>;<\/p>\n
c) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c<\/span>\u1ee7<\/span>a c\u01a1 q<\/span>u<\/span>a<\/span>n <\/span>b\u00e1<\/span>o <\/span>c<\/span>h<\/span>\u00ed <\/span>t\u1eeb <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>b\u00e1<\/span>o <\/span>i<\/span>n<\/span>, <\/span>k<\/span>\u1ec3 c\u1ea3 q<\/span>u<\/span>\u1ea3<\/span>n<\/span>g c\u00e1<\/span>o <\/span>tr\u00ea<\/span>n b<\/span>\u00e1<\/span>o <\/span>i<\/span>n <\/span>t<\/span>h<\/span>eo <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> <\/span>b<\/span>\u00e1<\/span>o <\/span>c<\/span>h<\/span>\u00ed<\/span><\/a>; <\/span>t<\/span>h<\/span>u <\/span>nh<\/span>\u1ead<\/span>p <\/span>c\u1ee7<\/span>a <\/span>c\u01a1 <\/span>q<\/span>u<\/span>a<\/span>n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>b<\/span>\u1ea3<\/span>n <\/span>t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1<\/span>t \u0111<\/span>\u1ed9n<\/span>g <\/span>x<\/span>u<\/span>\u1ea5<\/span>t <\/span>b\u1ea3<\/span>n <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>x<\/span>u<\/span>\u1ea5<\/span>t <\/span>b\u1ea3n<\/a>;<\/p>\n
d) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i<\/span><\/a> kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m;<\/a><\/span><\/p>\n
\u0111<\/span>) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>c<\/span>\u1ee7<\/span>a <\/span>h<\/span>\u1ee3<\/span>p <\/span>t<\/span>\u00e1c <\/span>x<\/span>\u00e3 <\/span>ho<\/span>\u1ea1<\/span>t <\/span>\u0111\u1ed9<\/span>n<\/span>g <\/span>t<\/span>ro<\/span>n<\/span>g <\/span>l<\/span>\u0129n<\/span>h <\/span>v<\/span>\u1ef1<\/span>c <\/span>n\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7<\/span>p<\/span>, <\/span>l<\/span>\u00e2m n<\/span>gh<\/span>i<\/span>\u1ec7p<\/span>, <\/span>ng<\/span>\u01b0 <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p<\/span>, <\/span>di<\/span>\u00eam <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7<\/span>p <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ed9<\/span>c <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c<\/span>\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>ki<\/span>\u1ec7<\/span>n <\/span>ki<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 h<\/span>\u1ed9<\/span>i <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n <\/span>h<\/span>o<\/span>\u1eb7c <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7n <\/span>ki<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h\u1ed9<\/span>i <\/span>\u0111<\/span>\u1eb7c <\/span>bi<\/span>\u1ec7t <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n<\/span>, <\/span>t<\/span>r\u1eeb t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c<\/span>\u1ee7<\/span>a h<\/span>\u1ee3p <\/span>t<\/span>\u00e1c <\/span>x<\/span>\u00e3 q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>1 \u0110i\u1ec1u<\/span> <\/span>4 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span><\/a>.<\/p>\n
3<\/span>. \u00c1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>su<\/span>\u1ea5<\/span>t <\/span>20<\/span>% <\/span>t<\/span>ron<\/span>g <\/span>t<\/span>h<\/span>\u1edd<\/span>i <\/span>g<\/span>i<\/span>a<\/span>n <\/span>m<\/span>\u01b0<\/span>\u1eddi <\/span>n\u0103m <\/span>\u0111\u1ed1<\/span>i <\/span>v\u1edbi<\/span>:<\/p>\n
a) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>t<\/span>\u1ea1i <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 h<\/span>\u1ed9<\/span>i <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103n<\/span>;<\/p>\n
b<\/span>) <\/span>Th<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u1eeb <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>hi<\/span>\u1ec7n <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi<\/span>, <\/span>b<\/span>a<\/span>o <\/span>g<\/span>\u1ed3<\/span>m<\/span>: s<\/span>\u1ea3n <\/span>xu<\/span>\u1ea5<\/span>t <\/span>t<\/span>h<\/span>\u00e9<\/span>p <\/span>ca<\/span>o <\/span>c\u1ea5<\/span>p<\/span>; <\/span>s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t <\/span>s<\/span>\u1ea3<\/span>n <\/span>p<\/span>h<\/span>\u1ea9<\/span>m <\/span>ti<\/span>\u1ebft <\/span>k<\/span>i<\/span>\u1ec7m <\/span>n<\/span>\u0103n<\/span>g <\/span>l<\/span>\u01b0<\/span>\u1ee3n<\/span>g<\/span>; <\/span>s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t <\/span>m<\/span>\u00e1<\/span>y m<\/span>\u00f3<\/span>c, <\/span>thi<\/span>\u1ebft <\/span>b<\/span>\u1ecb <\/span>ph<\/span>\u1ee5<\/span>c <\/span>v<\/span>\u1ee5 <\/span>ch<\/span>o <\/span>s<\/span>\u1ea3n <\/span>xu<\/span>\u1ea5<\/span>t <\/span>n\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p<\/span>, <\/span>l<\/span>\u00e2m <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p<\/span>, <\/span>n<\/span>g<\/span>\u01b0 <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p<\/span>, <\/span>di<\/span>\u00eam n<\/span>gh<\/span>i<\/span>\u1ec7p<\/span>; <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>t<\/span>hi<\/span>\u1ebf<\/span>t <\/span>b<\/span>\u1ecb <\/span>t<\/span>\u01b0<\/span>\u1edb<\/span>i <\/span>t<\/span>i<\/span>\u00ea<\/span>u<\/span>; <\/span>s<\/span>\u1ea3<\/span>n <\/span>xu<\/span>\u1ea5t<\/span>, <\/span>t<\/span>i<\/span>n<\/span>h <\/span>c<\/span>h<\/span>\u1ebf <\/span>th<\/span>\u1ee9<\/span>c <\/span>\u0103<\/span>n <\/span>gi<\/span>a <\/span>s<\/span>\u00fa<\/span>c, <\/span>g<\/span>i<\/span>a <\/span>c\u1ea7m<\/span>, t<\/span>h<\/span>u<\/span>\u1ef7 <\/span>s\u1ea3n<\/span>; <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3n <\/span>n<\/span>g<\/span>\u00e0<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>\u1ec1 <\/span>t<\/span>ru<\/span>y<\/span>\u1ec1n <\/span>t<\/span>h\u1ed1<\/span>n<\/span>g<\/span>.<\/p>\n
T<\/span>\u1eeb <\/span>ng<\/span>\u00e0y <\/span>0<\/span>1 <\/span>th<\/span>\u00e1<\/span>n<\/span>g <\/span>0<\/span>1 <\/span>n<\/span>\u0103m <\/span>20<\/span>1<\/span>6<\/span>, <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>an<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1<\/span>i kho\u1ea3n <\/span>n<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u00e1p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf s<\/span>u<\/span>\u1ea5<\/span>t <\/span>1<\/span>7%<\/span>.<\/p>\n
4<\/span>. <\/span>\u00c1<\/span>p <\/span>d\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>20<\/span>% <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c\u1ee7<\/span>a <\/span>Q<\/span>u<\/span>\u1ef9 <\/span>t<\/span>\u00ed<\/span>n <\/span>d\u1ee5<\/span>n<\/span>g <\/span>nh<\/span>\u00e2n <\/span>d<\/span>\u00e2n <\/span>v\u00e0 t<\/span>\u1ed5 <\/span>c<\/span>h<\/span>\u1ee9<\/span>c t<\/span>\u00e0i <\/span>c<\/span>h<\/span>\u00edn<\/span>h <\/span>v<\/span>i <\/span>m<\/span>\u00f4<\/span>.<\/p>\n
T<\/span>\u1eeb n<\/span>g<\/span>\u00e0y <\/span>0<\/span>1 <\/span>t<\/span>h<\/span>\u00e1<\/span>n<\/span>g 0<\/span>1 <\/span>n\u0103m <\/span>2<\/span>0<\/span>16<\/span>, t<\/span>h<\/span>u <\/span>nh<\/span>\u1ead<\/span>p c<\/span>\u1ee7<\/span>a <\/span>Q<\/span>u<\/span>\u1ef9 <\/span>t<\/span>\u00ed<\/span>n <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>n<\/span>h<\/span>\u00e2<\/span>n d<\/span>\u00e2<\/span>n <\/span>v<\/span>\u00e0 t\u1ed5 <\/span>ch<\/span>\u1ee9<\/span>c t\u00e0<\/span>i <\/span>c<\/span>h<\/span>\u00edn<\/span>h <\/span>vi <\/span>m<\/span>\u00f4 <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c \u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5t <\/span>1<\/span>7<\/span>%<\/span>.<\/p>\n
5. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam, nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m n\u0103m.<\/span><\/a><\/p>\n
6<\/span>. <\/span>T<\/span>h<\/span>\u1eddi <\/span>gi<\/span>a<\/span>n <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5t <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>\u0110i\u1ec1u<\/span> <\/span>n<\/span>\u00e0y <\/span>\u0111\u01b0<\/span>\u1ee3c <\/span>t<\/span>\u00edn<\/span>h <\/span>t<\/span>\u1eeb n<\/span>\u0103m <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>i<\/span>\u00ean <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>c\u00f3 <\/span>d<\/span>o<\/span>an<\/span>h <\/span>th<\/span>u<\/span>; <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi <\/span>do<\/span>a<\/span>n<\/span>h n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>c\u00f4n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>ca<\/span>o<\/span>, <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>n<\/span>\u00f4n<\/span>g <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p <\/span>\u1ee9n<\/span>g <\/span>d<\/span>\u1ee5n<\/span>g <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 <\/span>c<\/span>ao <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>\u1eeb <\/span>ng<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>c\u1ea5<\/span>p <\/span>g<\/span>i<\/span>\u1ea5y <\/span>ch<\/span>\u1ee9n<\/span>g <\/span>n<\/span>h<\/span>\u1ead<\/span>n <\/span>l<\/span>\u00e0 <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7p <\/span>c\u00f4n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>c<\/span>ao<\/span>, <\/span>d<\/span>o<\/span>an<\/span>h n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>n<\/span>\u00f4<\/span>n<\/span>g <\/span>nghi\u1ec7p <\/span>\u1ee9<\/span>n<\/span>g <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>ngh\u1ec7 <\/span>c<\/span>ao<\/span>; <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v\u1edb<\/span>i <\/span>d<\/span>\u1ef1 \u00e1<\/span>n <\/span>\u1ee9n<\/span>g d<\/span>\u1ee5n<\/span>g <\/span>c\u00f4n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 cao <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c t\u00ed<\/span>n<\/span>h <\/span>t<\/span>\u1eeb <\/span>n<\/span>g<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c c\u1ea5<\/span>p <\/span>g<\/span>i<\/span>\u1ea5y <\/span>ch\u1ee9n<\/span>g <\/span>nh<\/span>\u1ead<\/span>n <\/span>d<\/span>\u1ef1 <\/span>\u00e1n \u1ee9n<\/span>g <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>c\u00f4ng <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 ca<\/span>o<\/span>.<\/p>\n
Ch<\/span>\u00edn<\/span>h <\/span>p<\/span>h<\/span>\u1ee7 <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>h<\/span>i <\/span>ti<\/span>\u1ebf<\/span>t <\/span>v<\/span>\u00e0 h\u01b0\u1edb<\/span>n<\/span>g <\/span>d\u1eab<\/span>n <\/span>t<\/span>h<\/span>i <\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>\u0110i\u1ec1u <\/span>n<\/span>\u00e0y<\/span>.<\/span>\u201d<\/p>\n
8.<\/a> \u0110i\u1ec1u<\/span><\/a> <\/span>1<\/span>4 <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>\u0110i\u1ec1u 14. \u01afu \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>t<\/span>\u1eeb <\/span>th<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7<\/span>n <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i kho\u1ea3n<\/span> <\/span>1<\/span>, <\/span>\u0111i\u1ec3m<\/span> <\/span>a <\/span>kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>v<\/span>\u00e0 <\/span>do<\/span>an<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>cao<\/span>, d<\/span>o<\/span>an<\/span>h n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p n<\/span>\u00f4<\/span>n<\/span>g n<\/span>gh<\/span>i<\/span>\u1ec7p \u1ee9n<\/span>g d<\/span>\u1ee5<\/span>n<\/span>g c\u00f4<\/span>n<\/span>g ng<\/span>h<\/span>\u1ec7 ca<\/span>o \u0111<\/span>\u01b0<\/span>\u1ee3c m<\/span>i<\/span>\u1ec5n t<\/span>h<\/span>u<\/span>\u1ebf t\u1ed1<\/span>i \u0111<\/span>a k<\/span>h\u00f4<\/span>n<\/span>g <\/span>q<\/span>u<\/span>\u00e1 <\/span>b<\/span>\u1ed1<\/span>n <\/span>n<\/span>\u0103m <\/span>v<\/span>\u00e0 <\/span>g<\/span>i<\/span>\u1ea3m <\/span>50<\/span>% <\/span>s<\/span>\u1ed1 <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>ph<\/span>\u1ea3<\/span>i <\/span>n\u1ed9<\/span>p <\/span>t<\/span>\u1ed1<\/span>i <\/span>\u0111<\/span>a <\/span>kh\u00f4<\/span>n<\/span>g <\/span>q<\/span>u<\/span>\u00e1 <\/span>ch<\/span>\u00ed<\/span>n <\/span>n<\/span>\u0103m ti<\/span>\u1ebf<\/span>p <\/span>t<\/span>h<\/span>e<\/span>o<\/span>.<\/p>\n
2. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i <\/span><\/a>kho\u1ea3n 3 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/span><\/a> v\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu c\u00f4ng nghi\u1ec7p, tr\u1eeb khu c\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m ti\u1ebfp theo.<\/span><\/p>\n
3<\/span>. <\/span>T<\/span>h<\/span>\u1edd<\/span>i <\/span>g<\/span>i<\/span>a<\/span>n <\/span>m<\/span>i<\/span>\u1ec5n <\/span>t<\/span>h<\/span>u<\/span>\u1ebf, <\/span>g<\/span>i<\/span>\u1ea3m <\/span>thu<\/span>\u1ebf <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edb<\/span>i <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7p <\/span>t<\/span>\u1eeb th<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7<\/span>n <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>1 <\/span>v<\/span>\u00e0 <\/span>kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>n<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>t\u00ed<\/span>n<\/span>h t<\/span>\u1eeb <\/span>n<\/span>\u0103m <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>i<\/span>\u00ea<\/span>n <\/span>c<\/span>\u00f3 <\/span>th<\/span>u <\/span>nh<\/span>\u1ead<\/span>p <\/span>c<\/span>h<\/span>\u1ecb<\/span>u <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>t<\/span>\u1eeb <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0<\/span>, <\/span>t<\/span>r\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h<\/span>\u1ee3p <\/span>k<\/span>h\u00f4<\/span>n<\/span>g <\/span>c<\/span>\u00f3 <\/span>th<\/span>u n<\/span>h<\/span>\u1eadp <\/span>c<\/span>h<\/span>\u1ecb<\/span>u <\/span>th<\/span>u<\/span>\u1ebf <\/span>t<\/span>r<\/span>o<\/span>n<\/span>g <\/span>b<\/span>a <\/span>n<\/span>\u0103m <\/span>\u0111<\/span>\u1ea7u<\/span>, <\/span>k<\/span>\u1ec3 <\/span>t<\/span>\u1eeb <\/span>n<\/span>\u0103<\/span>m <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>i<\/span>\u00ean <\/span>c<\/span>\u00f3 <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u <\/span>t<\/span>\u1eeb <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>th<\/span>\u00ec t<\/span>h<\/span>\u1eddi <\/span>gi<\/span>a<\/span>n <\/span>m<\/span>i<\/span>\u1ec5n <\/span>t<\/span>hu<\/span>\u1ebf, <\/span>gi<\/span>\u1ea3m <\/span>th<\/span>u<\/span>\u1ebf <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>\u1eeb <\/span>n<\/span>\u0103m <\/span>th<\/span>\u1ee9 <\/span>t<\/span>\u01b0<\/span>. <\/span>T<\/span>h<\/span>\u1eddi <\/span>gi<\/span>a<\/span>n <\/span>m<\/span>i<\/span>\u1ec5n <\/span>t<\/span>h<\/span>u<\/span>\u1ebf, gi<\/span>\u1ea3m <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edb<\/span>i <\/span>do<\/span>an<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p <\/span>c\u00f4n<\/span>g <\/span>n<\/span>gh<\/span>\u1ec7 <\/span>ca<\/span>o<\/span>, <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p <\/span>n<\/span>\u00f4n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7p <\/span>\u1ee9n<\/span>g d<\/span>\u1ee5n<\/span>g <\/span>c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 ca<\/span>o <\/span>qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>\u0111i\u1ec3m<\/span> <\/span>c kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>\u0111\u01b0\u1ee3c t\u00edn<\/span>h t<\/span>\u1eeb <\/span>n<\/span>g<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c c\u1ea5p <\/span>g<\/span>i<\/span>\u1ea5<\/span>y <\/span>ch\u1ee9n<\/span>g <\/span>n<\/span>h<\/span>\u1eadn <\/span>l<\/span>\u00e0 d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 c<\/span>ao<\/span>, <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p n<\/span>\u00f4n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>\u1ee9<\/span>n<\/span>g <\/span>d<\/span>\u1ee5n<\/span>g <\/span>c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 ca<\/span>o<\/span>.<\/p>\n
4<\/span>. <\/span>D<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>c<\/span>\u00f3 <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3n <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>\u0111<\/span>a<\/span>n<\/span>g <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111\u1ed9<\/span>n<\/span>g t<\/span>hu<\/span>\u1ed9<\/span>c <\/span>l<\/span>\u0129n<\/span>h <\/span>v<\/span>\u1ef1<\/span>c, <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0n <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>h<\/span>eo <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span> <\/span>m<\/span>\u1edf <\/span>r\u1ed9n<\/span>g <\/span>q<\/span>u<\/span>y <\/span>m<\/span>\u00f4 <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5t<\/span>, <\/span>n<\/span>\u00e2n<\/span>g <\/span>cao <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>s<\/span>u<\/span>\u1ea5<\/span>t<\/span>, <\/span>\u0111<\/span>\u1ed5<\/span>i <\/span>m<\/span>\u1edb<\/span>i <\/span>c\u00f4n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>s<\/span>\u1ea3<\/span>n x<\/span>u<\/span>\u1ea5t <\/span>(<\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9n<\/span>g<\/span>) <\/span>n<\/span>\u1ebfu <\/span>\u0111<\/span>\u00e1<\/span>p <\/span>\u1ee9n<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>t<\/span>r<\/span>o<\/span>n<\/span>g <\/span>b<\/span>a <\/span>t<\/span>i<\/span>\u00ea<\/span>u <\/span>ch<\/span>\u00ed <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>n<\/span>\u00e0y t<\/span>h<\/span>\u00ec <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>l<\/span>\u1ef1<\/span>a <\/span>c<\/span>h<\/span>\u1ecd<\/span>n <\/span>h<\/span>\u01b0<\/span>\u1edfn<\/span>g <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>t<\/span>hu<\/span>\u1ebf <\/span>t<\/span>h<\/span>e<\/span>o <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>a<\/span>n<\/span>g <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>ch<\/span>o <\/span>t<\/span>h<\/span>\u1edd<\/span>i <\/span>g<\/span>i<\/span>a<\/span>n c\u00f2<\/span>n l<\/span>\u1ea1i (<\/span>n<\/span>\u1ebf<\/span>u c\u00f3<\/span>) h<\/span>o<\/span>\u1eb7<\/span>c \u0111<\/span>\u01b0<\/span>\u1ee3c m<\/span>i<\/span>\u1ec5n t<\/span>h<\/span>u<\/span>\u1ebf, g<\/span>i<\/span>\u1ea3<\/span>m <\/span>thu<\/span>\u1ebf \u0111\u1ed1<\/span>i v<\/span>\u1edb<\/span>i ph\u1ea7n<\/span> t<\/span>h<\/span>u n<\/span>h<\/span>\u1ead<\/span>p t<\/span>\u0103<\/span>n<\/span>g th<\/span>\u00eam <\/span>d<\/span>o <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9<\/span>n<\/span>g<\/span>. <\/span>T<\/span>h<\/span>\u1eddi <\/span>g<\/span>i<\/span>a<\/span>n <\/span>m<\/span>i<\/span>\u1ec5n <\/span>t<\/span>h<\/span>u<\/span>\u1ebf, <\/span>g<\/span>i<\/span>\u1ea3m <\/span>thu<\/span>\u1ebf <\/span>\u0111\u1ed1<\/span>i <\/span>v<\/span>\u1edbi <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u0103n<\/span>g th<\/span>\u00eam <\/span>d<\/span>o <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9<\/span>n<\/span>g <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>n<\/span>\u00e0y <\/span>b<\/span>\u1eb1n<\/span>g <\/span>v<\/span>\u1edb<\/span>i <\/span>t<\/span>h<\/span>\u1eddi <\/span>g<\/span>i<\/span>an <\/span>m<\/span>i<\/span>\u1ec5n <\/span>th<\/span>u<\/span>\u1ebf, gi<\/span>\u1ea3m <\/span>thu<\/span>\u1ebf <\/span>\u00e1<\/span>p <\/span>d\u1ee5<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>t<\/span>r\u00ean <\/span>c\u00f9<\/span>n<\/span>g <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n<\/span>, <\/span>l<\/span>\u0129n<\/span>h <\/span>v<\/span>\u1ef1<\/span>c <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3i t<\/span>h<\/span>u<\/span>\u1ebf <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ngh<\/span>i<\/span>\u1ec7p<\/span>.<\/p>\n
D<\/span>\u1ef1 <\/span>\u00e1n \u0111<\/span>\u1ea7u <\/span>t\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9ng <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c h<\/span>\u01b0<\/span>\u1edf<\/span>n<\/span>g <\/span>\u01b0<\/span>u <\/span>\u0111\u00e3<\/span>i <\/span>qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>n\u00e0<\/span>y <\/span>ph<\/span>\u1ea3i <\/span>\u0111<\/span>\u00e1p \u1ee9<\/span>n<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>tr<\/span>o<\/span>n<\/span>g <\/span>c\u00e1c <\/span>t<\/span>i<\/span>\u00ea<\/span>u <\/span>ch<\/span>\u00ed <\/span>s<\/span>au<\/span>:<\/p>\n
a) <\/span>Ng<\/span>u<\/span>y<\/span>\u00ean <\/span>gi<\/span>\u00e1 <\/span>t<\/span>\u00e0i <\/span>s<\/span>\u1ea3<\/span>n <\/span>c<\/span>\u1ed1 <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u0103<\/span>n<\/span>g <\/span>th<\/span>\u00eam <\/span>k<\/span>h<\/span>i <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>h<\/span>o<\/span>\u00e0<\/span>n <\/span>t<\/span>h<\/span>\u00e0n<\/span>h <\/span>\u0111<\/span>i v<\/span>\u00e0<\/span>o <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ea1t <\/span>t<\/span>\u1ed1<\/span>i <\/span>t<\/span>hi<\/span>\u1ec3<\/span>u <\/span>t<\/span>\u1eeb <\/span>h<\/span>a<\/span>i <\/span>m<\/span>\u01b0<\/span>\u01a1i <\/span>t<\/span>\u1ef7 <\/span>\u0111\u1ed3<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9n<\/span>g t<\/span>hu<\/span>\u1ed9<\/span>c <\/span>l\u0129<\/span>n<\/span>h <\/span>v<\/span>\u1ef1<\/span>c <\/span>h<\/span>\u01b0<\/span>\u1edfn<\/span>g <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y \u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span> <\/span>ho<\/span>\u1eb7c t\u1eeb <\/span>m<\/span>\u01b0<\/span>\u1eddi <\/span>t<\/span>\u1ef7 \u0111<\/span>\u1ed3n<\/span>g <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v\u1edb<\/span>i <\/span>c\u00e1<\/span>c <\/span>d<\/span>\u1ef1 \u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9n<\/span>g <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>t\u1ea1<\/span>i <\/span>\u0111<\/span>\u1ecb<\/span>a b\u00e0<\/span>n c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n <\/span>h<\/span>o<\/span>\u1eb7<\/span>c <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>ki<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h\u1ed9<\/span>i \u0111<\/span>\u1eb7c <\/span>bi<\/span>\u1ec7<\/span>t <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y \u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span>;<\/p>\n
b<\/span>) <\/span>T<\/span>\u1ef7 <\/span>t<\/span>r\u1ecdn<\/span>g <\/span>n<\/span>g<\/span>u<\/span>y<\/span>\u00ean <\/span>g<\/span>i<\/span>\u00e1 <\/span>t<\/span>\u00e0<\/span>i <\/span>s<\/span>\u1ea3n <\/span>c<\/span>\u1ed1 <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>\u0103n<\/span>g <\/span>t<\/span>h<\/span>\u00eam <\/span>\u0111<\/span>\u1ea1t <\/span>t<\/span>\u1ed1<\/span>i <\/span>t<\/span>h<\/span>i<\/span>\u1ec3<\/span>u <\/span>t<\/span>\u1eeb <\/span>20<\/span>% <\/span>s<\/span>o v<\/span>\u1edb<\/span>i <\/span>t<\/span>\u1ed5<\/span>n<\/span>g <\/span>n<\/span>g<\/span>u<\/span>y<\/span>\u00ean <\/span>gi\u00e1 t<\/span>\u00e0i <\/span>s\u1ea3<\/span>n <\/span>c<\/span>\u1ed1 <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>r\u01b0<\/span>\u1edbc <\/span>k<\/span>h<\/span>i <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t\u01b0<\/span>;<\/p>\n
c) <\/span>C\u00f4n<\/span>g <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>t<\/span>h<\/span>i<\/span>\u1ebft <\/span>k<\/span>\u1ebf <\/span>t<\/span>\u0103n<\/span>g <\/span>t<\/span>h<\/span>\u00eam <\/span>t\u1ed1<\/span>i <\/span>th<\/span>i<\/span>\u1ec3u <\/span>t<\/span>\u1eeb <\/span>20<\/span>% <\/span>s<\/span>o <\/span>v<\/span>\u1edb<\/span>i <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>t<\/span>h<\/span>i<\/span>\u1ebft <\/span>k<\/span>\u1ebf t<\/span>r\u01b0<\/span>\u1edbc <\/span>k<\/span>h<\/span>i <\/span>\u0111\u1ea7<\/span>u <\/span>t\u01b0<\/span>.<\/p>\n
T<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>\u0111<\/span>an<\/span>g <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>c<\/span>\u00f3 <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r\u1ed9n<\/span>g <\/span>t<\/span>hu<\/span>\u1ed9<\/span>c <\/span>l<\/span>\u0129n<\/span>h v<\/span>\u1ef1<\/span>c, <\/span>\u0111\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n \u01b0<\/span>u \u0111<\/span>\u00e3<\/span>i t<\/span>h<\/span>u<\/span>\u1ebf t<\/span>h<\/span>e<\/span>o q<\/span>u<\/span>y <\/span>\u0111\u1ecbn<\/span>h c<\/span>\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span> <\/span>m<\/span>\u00e0 kh<\/span>\u00f4<\/span>n<\/span>g <\/span>\u0111<\/span>\u00e1p \u1ee9n<\/span>g m<\/span>\u1ed9<\/span>t t<\/span>ron<\/span>g <\/span>b<\/span>a <\/span>ti<\/span>\u00ea<\/span>u <\/span>c<\/span>h<\/span>\u00ed <\/span>qu<\/span>y \u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>n<\/span>\u00e0y th<\/span>\u00ec <\/span>\u00e1p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>th<\/span>e<\/span>o <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>a<\/span>n<\/span>g h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>ch<\/span>o <\/span>t<\/span>h<\/span>\u1edd<\/span>i <\/span>g<\/span>i<\/span>an <\/span>c<\/span>\u00f2<\/span>n <\/span>l<\/span>\u1ea1i <\/span>(<\/span>n<\/span>\u1ebf<\/span>u <\/span>c<\/span>\u00f3<\/span>).<\/p>\n
T<\/span>r<\/span>\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h\u1ee3<\/span>p <\/span>do<\/span>a<\/span>n<\/span>h <\/span>n<\/span>ghi<\/span>\u1ec7<\/span>p <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>h<\/span>\u01b0<\/span>\u1edf<\/span>n<\/span>g <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>th<\/span>e<\/span>o <\/span>d<\/span>i<\/span>\u1ec7<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf r<\/span>\u1ed9n<\/span>g <\/span>t<\/span>h<\/span>\u00ec <\/span>ph\u1ea7n<\/span> <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t\u0103<\/span>n<\/span>g <\/span>t<\/span>h<\/span>\u00ea<\/span>m <\/span>d<\/span>o <\/span>\u0111\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf r<\/span>\u1ed9n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c h\u1ea1c<\/span>h <\/span>t<\/span>o<\/span>\u00e1<\/span>n <\/span>r<\/span>i<\/span>\u00ea<\/span>ng<\/span>; <\/span>tr<\/span>\u01b0<\/span>\u1edd<\/span>n<\/span>g h<\/span>\u1ee3<\/span>p <\/span>k<\/span>h<\/span>\u00f4<\/span>n<\/span>g <\/span>h<\/span>\u1ea1c<\/span>h <\/span>to<\/span>\u00e1<\/span>n <\/span>r<\/span>i<\/span>\u00ea<\/span>n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>th<\/span>\u00ec <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r<\/span>\u1ed9n<\/span>g <\/span>x<\/span>\u00e1<\/span>c \u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>h<\/span>e<\/span>o <\/span>t<\/span>\u1ef7 <\/span>l<\/span>\u1ec7 <\/span>gi<\/span>\u1eef<\/span>a <\/span>n<\/span>gu<\/span>y<\/span>\u00ea<\/span>n <\/span>gi<\/span>\u00e1 <\/span>t<\/span>\u00e0<\/span>i <\/span>s<\/span>\u1ea3<\/span>n <\/span>c<\/span>\u1ed1 <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edb<\/span>i <\/span>\u0111<\/span>\u01b0<\/span>a <\/span>v<\/span>\u00e0<\/span>o <\/span>s<\/span>\u1eed <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>c<\/span>h<\/span>o s<\/span>\u1ea3<\/span>n x<\/span>u<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>i<\/span>n<\/span>h d<\/span>o<\/span>a<\/span>n<\/span>h t<\/span>r\u00ea<\/span>n <\/span>t<\/span>\u1ed5<\/span>n<\/span>g n<\/span>gu<\/span>y<\/span>\u00ea<\/span>n <\/span>gi<\/span>\u00e1 <\/span>t<\/span>\u00e0<\/span>i <\/span>s<\/span>\u1ea3<\/span>n <\/span>c<\/span>\u1ed1 \u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p<\/span>.<\/p>\n
T<\/span>h<\/span>\u1eddi <\/span>g<\/span>i<\/span>an <\/span>m<\/span>i<\/span>\u1ec5n <\/span>t<\/span>h<\/span>u<\/span>\u1ebf, <\/span>gi<\/span>\u1ea3m <\/span>thu<\/span>\u1ebf <\/span>qu<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>n<\/span>\u00e0y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>\u1eeb <\/span>n<\/span>\u0103m d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t\u01b0 h<\/span>o<\/span>\u00e0<\/span>n <\/span>t<\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>\u0111<\/span>\u01b0<\/span>a v<\/span>\u00e0o <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5t<\/span>, <\/span>k<\/span>in<\/span>h <\/span>d<\/span>o<\/span>a<\/span>nh<\/span>.<\/p>\n
\u01af<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>thu<\/span>\u1ebf <\/span>qu<\/span>y <\/span>\u0111\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>n<\/span>\u00e0<\/span>y <\/span>kh\u00f4n<\/span>g <\/span>\u00e1<\/span>p <\/span>d\u1ee5n<\/span>g <\/span>\u0111\u1ed1<\/span>i <\/span>v<\/span>\u1edb<\/span>i <\/span>c\u00e1<\/span>c <\/span>t<\/span>r<\/span>\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>\u0111<\/span>\u1ea7<\/span>u t<\/span>\u01b0 <\/span>m<\/span>\u1edf <\/span>r<\/span>\u1ed9n<\/span>g <\/span>d<\/span>o <\/span>s<\/span>\u00e1<\/span>p <\/span>nh<\/span>\u1ead<\/span>p<\/span>, <\/span>m<\/span>u<\/span>a <\/span>l<\/span>\u1ea1<\/span>i <\/span>do<\/span>a<\/span>n<\/span>h <\/span>nghi<\/span>\u1ec7<\/span>p <\/span>ho<\/span>\u1eb7<\/span>c <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>\u0111<\/span>a<\/span>n<\/span>g <\/span>ho<\/span>\u1ea1<\/span>t <\/span>\u0111\u1ed9ng<\/span>. Ch<\/span>\u00edn<\/span>h <\/span>p<\/span>h<\/span>\u1ee7 <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>h<\/span>i ti<\/span>\u1ebf<\/span>t <\/span>v<\/span>\u00e0 h\u01b0\u1edb<\/span>n<\/span>g <\/span>d\u1eab<\/span>n <\/span>t<\/span>h<\/span>i <\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>\u0110i\u1ec1u<\/span> <\/span>n<\/span>\u00e0y<\/span>.<\/span>\u201d<\/p>\n
9. B\u1ed5 sung kho\u1ea3n 3 v\u00e0o<\/a> \u0110i\u1ec1u 15<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>3<\/span>. <\/span>D<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>g<\/span>i<\/span>ao <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>t<\/span>hu<\/span>\u1ed9<\/span>c <\/span>l<\/span>\u0129<\/span>n<\/span>h <\/span>v<\/span>\u1ef1<\/span>c <\/span>\u01b0<\/span>u <\/span>t<\/span>i<\/span>\u00ea<\/span>n ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>g<\/span>i<\/span>a<\/span>o <\/span>c<\/span>h<\/span>o <\/span>t<\/span>\u1ed5 <\/span>c<\/span>h<\/span>\u1ee9<\/span>c, <\/span>c\u00e1 <\/span>n<\/span>h<\/span>\u00e2<\/span>n \u1edf <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0n <\/span>c<\/span>\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>ki<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>kh<\/span>\u00f3 k<\/span>h<\/span>\u0103n <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>g<\/span>i<\/span>\u1ea3m <\/span>50<\/span>% <\/span>s<\/span>\u1ed1 <\/span>th<\/span>u<\/span>\u1ebf <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>do<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>r\u00ea<\/span>n <\/span>ph\u1ea7n<\/span> <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>gi<\/span>a<\/span>o <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7.<\/span>\u201d<\/p>\n
10.<\/a> \u0110i\u1ec1u<\/span><\/a> <\/span>1<\/span>6 <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>\u0110i\u1ec1u 16. Chuy\u1ec3n l\u1ed7<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>D<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>c<\/span>\u00f3 <\/span>l<\/span>\u1ed7 <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>l<\/span>\u1ed7 <\/span>s<\/span>a<\/span>n<\/span>g <\/span>n<\/span>\u0103m <\/span>s<\/span>au<\/span>; <\/span>s<\/span>\u1ed1 <\/span>l<\/span>\u1ed7 <\/span>n<\/span>\u00e0<\/span>y <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>t<\/span>r\u1eeb v<\/span>\u00e0<\/span>o <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u<\/span>\u1ebf. <\/span>Th<\/span>\u1eddi <\/span>g<\/span>i<\/span>a<\/span>n <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3n <\/span>l<\/span>\u1ed7 <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>q<\/span>u<\/span>\u00e1 <\/span>n<\/span>\u0103m <\/span>n<\/span>\u0103m<\/span>, <\/span>k<\/span>\u1ec3 <\/span>t<\/span>\u1eeb n<\/span>\u0103m <\/span>ti<\/span>\u1ebfp <\/span>t<\/span>h<\/span>e<\/span>o <\/span>n<\/span>\u0103m <\/span>ph<\/span>\u00e1t <\/span>s<\/span>i<\/span>n<\/span>h <\/span>l\u1ed7<\/span>.<\/p>\n
2<\/span>. <\/span>D<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>c<\/span>\u00f3 <\/span>l<\/span>\u1ed7 <\/span>t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>b<\/span>\u1ea5<\/span>t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>s<\/span>\u1ea3n<\/span>, <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3<\/span>n nh<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0<\/span>, <\/span>chu<\/span>y<\/span>\u1ec3n <\/span>nh<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>q<\/span>u<\/span>y<\/span>\u1ec1n <\/span>t<\/span>h<\/span>am <\/span>gi<\/span>a <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 s<\/span>a<\/span>u <\/span>k<\/span>h<\/span>i <\/span>\u0111<\/span>\u00e3 th<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7<\/span>n <\/span>b<\/span>\u00f9 <\/span>t<\/span>r\u1eeb <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>3 <\/span>\u0110i\u1ec1u<\/span> <\/span>7 <\/span>c<\/span>\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>n<\/span>\u1ebfu <\/span>c<\/span>\u00f2<\/span>n <\/span>l<\/span>\u1ed7 <\/span>v<\/span>\u00e0 d<\/span>o<\/span>an<\/span>h ng<\/span>hi<\/span>\u1ec7<\/span>p c<\/span>\u00f3 l<\/span>\u1ed7 t<\/span>\u1eeb h<\/span>o<\/span>\u1ea1t \u0111<\/span>\u1ed9n<\/span>g ch<\/span>u<\/span>y<\/span>\u1ec3n n<\/span>h<\/span>\u01b0<\/span>\u1ee3n<\/span>g q<\/span>u<\/span>y<\/span>\u1ec1n t<\/span>h<\/span>\u0103<\/span>m d\u00f2<\/span>, kh<\/span>a<\/span>i t<\/span>h<\/span>\u00e1c k<\/span>h<\/span>o<\/span>\u00e1<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>l<\/span>\u1ed7 <\/span>s<\/span>a<\/span>n<\/span>g <\/span>n<\/span>\u0103m <\/span>s<\/span>au <\/span>v<\/span>\u00e0<\/span>o <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>thu<\/span>\u1ebf <\/span>c\u1ee7<\/span>a <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g \u0111\u00f3<\/span>. Th<\/span>\u1eddi <\/span>g<\/span>i<\/span>an <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>l\u1ed7 <\/span>t<\/span>h<\/span>e<\/span>o <\/span>qu<\/span>y <\/span>\u0111\u1ecbnh <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n <\/span>1 \u0110i\u1ec1u<\/span> <\/span>n<\/span>\u00e0y<\/span>.<\/span>\u201d<\/p>\n
11.<\/span><\/a> Kho\u1ea3n<\/span> <\/span>1 \u0110i\u1ec1u<\/span> <\/span>1<\/span>7<\/a> <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>1<\/span>. <\/span>D<\/span>o<\/span>an<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p <\/span>t<\/span>h<\/span>\u00e0<\/span>n<\/span>h <\/span>l\u1ead<\/span>p <\/span>v\u00e0 <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111\u1ed9n<\/span>g <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span> <\/span>V<\/span>i<\/span>\u1ec7<\/span>t N<\/span>a<\/span>m <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>t<\/span>r<\/span>\u00ed<\/span>c<\/span>h <\/span>t<\/span>\u1ed1<\/span>i <\/span>\u0111<\/span>a <\/span>1<\/span>0<\/span>% <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u00ed<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>h<\/span>\u00e0<\/span>n<\/span>g <\/span>n<\/span>\u0103m <\/span>\u0111<\/span>\u1ec3 <\/span>l<\/span>\u1ead<\/span>p <\/span>Q<\/span>u<\/span>\u1ef9 <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3<\/span>n k<\/span>h<\/span>o<\/span>a <\/span>h<\/span>\u1ecd<\/span>c <\/span>v<\/span>\u00e0 <\/span>c\u00f4n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 <\/span>c<\/span>\u1ee7<\/span>a <\/span>do<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>h<\/span>i<\/span>\u1ec7p<\/span>. <\/span>Ri<\/span>\u00ea<\/span>n<\/span>g <\/span>do<\/span>an<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p <\/span>n<\/span>h<\/span>\u00e0 <\/span>n<\/span>\u01b0<\/span>\u1edbc, <\/span>n<\/span>go<\/span>\u00e0<\/span>i vi<\/span>\u1ec7<\/span>c <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7<\/span>n <\/span>t<\/span>r<\/span>\u00ed<\/span>c<\/span>h Q<\/span>u<\/span>\u1ef9 <\/span>ph<\/span>\u00e1t <\/span>t<\/span>ri<\/span>\u1ec3n <\/span>k<\/span>h<\/span>o<\/span>a <\/span>h<\/span>\u1ecd<\/span>c <\/span>v<\/span>\u00e0 <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>th<\/span>eo <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span> <\/span>c\u00f2<\/span>n <\/span>p<\/span>h<\/span>\u1ea3i <\/span>b<\/span>\u1ea3<\/span>o <\/span>\u0111<\/span>\u1ea3m <\/span>t<\/span>\u1ef7 <\/span>l<\/span>\u1ec7 <\/span>t<\/span>r\u00ed<\/span>c<\/span>h <\/span>Q<\/span>u<\/span>\u1ef9 <\/span>p<\/span>h<\/span>\u00e1t <\/span>t<\/span>r<\/span>i<\/span>\u1ec3<\/span>n <\/span>k<\/span>h<\/span>o<\/span>a <\/span>h<\/span>\u1ecd<\/span>c <\/span>v<\/span>\u00e0 <\/span>c<\/span>\u00f4<\/span>n<\/span>g <\/span>ng<\/span>h<\/span>\u1ec7 <\/span>t\u1ed1i <\/span>t<\/span>h<\/span>i<\/span>\u1ec3<\/span>u <\/span>t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c<\/span>\u1ee7<\/span>a p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span> v<\/span>\u1ec1 <\/span>k<\/span>h<\/span>o<\/span>a h\u1ecdc v<\/span>\u00e0 c<\/span>\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7.<\/span>\u201d<\/p>\n
12.<\/a> \u0110i\u1ec1u<\/span><\/a> <\/span>1<\/span>8 <\/span>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n
\u201c<\/span>\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>\u01af<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>th<\/span>u<\/span>\u1ebf <\/span>th<\/span>u <\/span>nh<\/span>\u1eadp <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>qu<\/span>y <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>c\u00e1c <\/span>\u0111i\u1ec1u<\/span> <\/span>1<\/span>3<\/span>, <\/span>14<\/span>, <\/span>15<\/span>, <\/span>1<\/span>6 v<\/span>\u00e0 <\/span>1<\/span>7 <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span> <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7<\/span>p <\/span>t<\/span>h<\/span>\u1ef1<\/span>c <\/span>h<\/span>i<\/span>\u1ec7n <\/span>c<\/span>h<\/span>\u1ebf <\/span>\u0111<\/span>\u1ed9 <\/span>k<\/span>\u1ebf <\/span>t<\/span>o<\/span>\u00e1<\/span>n<\/span>, <\/span>h<\/span>o<\/span>\u00e1 \u0111<\/span>\u01a1<\/span>n<\/span>, <\/span>ch<\/span>\u1ee9<\/span>n<\/span>g <\/span>t<\/span>\u1eeb <\/span>v\u00e0 <\/span>n<\/span>\u1ed9<\/span>p <\/span>thu\u1ebf t<\/span>h<\/span>e<\/span>o <\/span>k<\/span>\u00ea k<\/span>h<\/span>a<\/span>i<\/span>.<\/p>\n
\u01afu <\/span>\u0111<\/span>\u00e3i <\/span>th<\/span>u<\/span>\u1ebf <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>do<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>h<\/span>eo <\/span>d<\/span>i<\/span>\u1ec7n <\/span>d<\/span>\u1ef1 <\/span>\u00e1n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 <\/span>m<\/span>\u1edbi <\/span>qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h t<\/span>\u1ea1i <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>v<\/span>\u00e0 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>4 <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>kh<\/span>\u00f4<\/span>n<\/span>g \u00e1p <\/span>d<\/span>\u1ee5n<\/span>g <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v\u1edb<\/span>i <\/span>c<\/span>\u00e1c <\/span>t<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>ch<\/span>i<\/span>a, t<\/span>\u00e1c<\/span>h<\/span>, <\/span>s<\/span>\u00e1<\/span>p <\/span>n<\/span>h<\/span>\u1eadp<\/span>, h<\/span>\u1ee3<\/span>p <\/span>n<\/span>h<\/span>\u1ea5t<\/span>, <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>\u0111<\/span>\u1ed5<\/span>i <\/span>h<\/span>\u00ec<\/span>n<\/span>h <\/span>t<\/span>h<\/span>\u1ee9<\/span>c <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p<\/span>, <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>\u0111<\/span>\u1ed5<\/span>i <\/span>s<\/span>\u1edf <\/span>h<\/span>\u1eef<\/span>u v<\/span>\u00e0 tr\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3p <\/span>k<\/span>h<\/span>\u00e1c t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a <\/span>p<\/span>h<\/span>\u00e1<\/span>p <\/span>lu\u1eadt<\/span>.<\/p>\n
2<\/span>. D<\/span>o<\/span>a<\/span>n<\/span>h n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p ph<\/span>\u1ea3i h<\/span>\u1ea1ch t<\/span>o<\/span>\u00e1<\/span>n ri<\/span>\u00ea<\/span>n<\/span>g t<\/span>h<\/span>u n<\/span>h<\/span>\u1eadp t<\/span>\u1eeb h<\/span>o<\/span>\u1ea1<\/span>t \u0111\u1ed9n<\/span>g s<\/span>\u1ea3<\/span>n x<\/span>u<\/span>\u1ea5t<\/span>, k<\/span>in<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1i <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>v<\/span>\u00e0 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>4 <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>v<\/span>\u1edbi t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n <\/span>xu<\/span>\u1ea5<\/span>t<\/span>, <\/span>ki<\/span>n<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h <\/span>kh<\/span>\u00f4<\/span>n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf<\/span>; <\/span>t<\/span>r\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h<\/span>\u1ee3<\/span>p k<\/span>h\u00f4<\/span>n<\/span>g <\/span>h\u1ea1c<\/span>h <\/span>t<\/span>o<\/span>\u00e1<\/span>n <\/span>r<\/span>i<\/span>\u00ea<\/span>n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>t<\/span>h<\/span>\u00ec <\/span>thu n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u1eeb ho<\/span>\u1ea1<\/span>t <\/span>\u0111\u1ed9<\/span>n<\/span>g <\/span>s\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>i<\/span>n<\/span>h <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>\u0111\u01b0\u1ee3c \u01b0<\/span>u <\/span>\u0111<\/span>\u00e3<\/span>i <\/span>t<\/span>hu<\/span>\u1ebf \u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>x<\/span>\u00e1c \u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>h<\/span>e<\/span>o <\/span>t\u1ef7 <\/span>l<\/span>\u1ec7 <\/span>g<\/span>i<\/span>\u1eef<\/span>a d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u <\/span>c\u1ee7<\/span>a <\/span>h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111\u1ed9ng s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5t<\/span>, k<\/span>i<\/span>n<\/span>h d<\/span>o<\/span>an<\/span>h <\/span>\u0111\u01b0\u1ee3<\/span>c \u01b0<\/span>u <\/span>\u0111<\/span>\u00e3i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf tr<\/span>\u00ean <\/span>t<\/span>\u1ed5n<\/span>g <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u <\/span>c\u1ee7<\/span>a d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7<\/span>p<\/span>.<\/p>\n
3<\/span>. T<\/span>hu<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5t <\/span>20<\/span>% <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecbnh <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>0<\/a> v<\/span>\u00e0 <\/span>qu<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>v<\/span>\u1ec1 <\/span>\u01b0<\/span>u <\/span>\u0111\u00e3<\/span>i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>1 <\/span>v<\/span>\u00e0 <\/span>kho\u1ea3n<\/span> <\/span>4 <\/span>\u0110i\u1ec1u<\/span> <\/span>4<\/span>, <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>v<\/span>\u00e0 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>4 <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>k<\/span>h\u00f4<\/span>n<\/span>g <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5n<\/span>g \u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edbi<\/span>:<\/p>\n
a) <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u1eeb <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>v<\/span>\u1ed1n<\/span>, <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>q<\/span>u<\/span>y<\/span>\u1ec1n <\/span>g\u00f3<\/span>p <\/span>v\u1ed1<\/span>n<\/span>; <\/span>t<\/span>h<\/span>u n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u1eeb <\/span>c<\/span>hu<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3<\/span>n<\/span>g <\/span>b<\/span>\u1ea5<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n<\/span>, <\/span>t<\/span>r\u1eeb <\/span>n<\/span>h<\/span>\u00e0 <\/span>\u1edf <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1i <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 <\/span>c\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span><\/a>; <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0<\/span>, <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>n<\/span>h<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>q<\/span>u<\/span>y<\/span>\u1ec1n <\/span>t<\/span>h<\/span>am gi<\/span>a d\u1ef1 <\/span>\u00e1<\/span>n <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0<\/span>, <\/span>c<\/span>h<\/span>u<\/span>y<\/span>\u1ec3n <\/span>nh<\/span>\u01b0<\/span>\u1ee3n<\/span>g <\/span>qu<\/span>y<\/span>\u1ec1n <\/span>th<\/span>\u0103<\/span>m <\/span>d\u00f2<\/span>, <\/span>k<\/span>h<\/span>a<\/span>i <\/span>t<\/span>h<\/span>\u00e1c k<\/span>ho<\/span>\u00e1n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n<\/span>; <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p t<\/span>\u1eeb <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>s\u1ea3<\/span>n <\/span>xu<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>i<\/span>n<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h <\/span>\u1edf <\/span>n<\/span>g<\/span>o<\/span>\u00e0<\/span>i <\/span>V<\/span>i<\/span>\u1ec7t <\/span>N<\/span>am<\/span>;<\/p>\n
b<\/span>) Th<\/span>u n<\/span>h<\/span>\u1eadp t<\/span>\u1eeb ho<\/span>\u1ea1<\/span>t \u0111\u1ed9<\/span>n<\/span>g t<\/span>\u00ec<\/span>m ki<\/span>\u1ebfm<\/span>, th<\/span>\u0103<\/span>m d\u00f2<\/span>, kh<\/span>a<\/span>i t<\/span>h<\/span>\u00e1c d<\/span>\u1ea7<\/span>u<\/span>, kh<\/span>\u00ed<\/span>, t<\/span>\u00e0<\/span>i n<\/span>g<\/span>u<\/span>y<\/span>\u00ean <\/span>q<\/span>u<\/span>\u00fd <\/span>h<\/span>i<\/span>\u1ebfm <\/span>kh<\/span>\u00e1c v<\/span>\u00e0 t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t\u1eeb h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>k<\/span>h<\/span>a<\/span>i <\/span>t<\/span>h<\/span>\u00e1c <\/span>k<\/span>h<\/span>o<\/span>\u00e1<\/span>n<\/span>g <\/span>s\u1ea3<\/span>n<\/span>;<\/p>\n
c) <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>\u1eeb <\/span>k<\/span>in<\/span>h <\/span>d<\/span>o<\/span>an<\/span>h <\/span>d<\/span>\u1ecb<\/span>c<\/span>h <\/span>v<\/span>\u1ee5 <\/span>th<\/span>u<\/span>\u1ed9<\/span>c <\/span>di<\/span>\u1ec7<\/span>n <\/span>c<\/span>h<\/span>\u1ecb<\/span>u <\/span>t<\/span>hu<\/span>\u1ebf <\/span>ti<\/span>\u00ea<\/span>u <\/span>th<\/span>\u1ee5 <\/span>\u0111<\/span>\u1eb7c <\/span>b<\/span>i<\/span>\u1ec7<\/span>t th<\/span>e<\/span>o <\/span>qu<\/span>y <\/span>\u0111\u1ecbnh <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>t<\/span>h<\/span>u<\/span>\u1ebf t<\/span>i<\/span>\u00ea<\/span>u <\/span>t<\/span>h<\/span>\u1ee5 <\/span>\u0111<\/span>\u1eb7c <\/span>b<\/span>i<\/span>\u1ec7t<\/span>;<\/p>\n
d<\/span>) T<\/span>r\u01b0<\/span>\u1eddn<\/span>g <\/span>h<\/span>\u1ee3p <\/span>k<\/span>h<\/span>\u00e1c t<\/span>h<\/span>e<\/span>o <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>c\u1ee7<\/span>a Ch<\/span>\u00ed<\/span>n<\/span>h <\/span>p<\/span>h<\/span>\u1ee7<\/span>.<\/p>\n
4<\/span>. <\/span>T<\/span>ro<\/span>n<\/span>g <\/span>c<\/span>\u00f9<\/span>n<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>th<\/span>\u1eddi <\/span>g<\/span>i<\/span>a<\/span>n<\/span>, n<\/span>\u1ebf<\/span>u <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>\u0111\u01b0\u1ee3c <\/span>h<\/span>\u01b0<\/span>\u1edf<\/span>n<\/span>g <\/span>n<\/span>h<\/span>i<\/span>\u1ec1u <\/span>m<\/span>\u1ee9<\/span>c <\/span>\u01b0<\/span>u \u0111<\/span>\u00e3i <\/span>t<\/span>hu<\/span>\u1ebf <\/span>k<\/span>h<\/span>\u00e1c <\/span>n<\/span>h<\/span>au <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edb<\/span>i <\/span>c\u00f9n<\/span>g <\/span>m<\/span>\u1ed9<\/span>t <\/span>kho\u1ea3n<\/span> <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t<\/span>h<\/span>\u00ec <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>gh<\/span>i<\/span>\u1ec7p <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>l<\/span>\u1ef1<\/span>a ch<\/span>\u1ecd<\/span>n <\/span>\u00e1<\/span>p <\/span>d\u1ee5<\/span>n<\/span>g <\/span>m<\/span>\u1ee9<\/span>c \u01b0<\/span>u <\/span>\u0111\u00e3i <\/span>t<\/span>h<\/span>u<\/span>\u1ebf c<\/span>\u00f3 <\/span>l<\/span>\u1ee3i <\/span>n<\/span>h<\/span>\u1ea5t<\/span>.<\/span>\u201d<\/p>\n
\u0110i\u1ec1u 2<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/a><\/p>\n
2<\/span>. Q<\/span>u<\/span>y \u0111<\/span>\u1ecb<\/span>n<\/span>h v<\/span>\u1ec1 \u00e1<\/span>p d<\/span>\u1ee5n<\/span>g t<\/span>h<\/span>u<\/span>\u1ebf s<\/span>u<\/span>\u1ea5<\/span>t 2<\/span>0<\/span>% \u0111<\/span>\u1ed1<\/span>i v<\/span>\u1edbi do<\/span>a<\/span>n<\/span>h n<\/span>g<\/span>hi<\/span>\u1ec7p c\u00f3 t\u1ed5n<\/span>g d<\/span>o<\/span>an<\/span>h <\/span>t<\/span>h<\/span>u <\/span>n<\/span>\u0103m <\/span>k<\/span>h\u00f4n<\/span>g <\/span>q<\/span>u<\/span>\u00e1 <\/span>h<\/span>ai <\/span>m<\/span>\u01b0<\/span>\u01a1i <\/span>t<\/span>\u1ef7 <\/span>\u0111<\/span>\u1ed3<\/span>n<\/span>g <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>6 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/a> <\/span>v<\/span>\u00e0 <\/span>q<\/span>u<\/span>y <\/span>\u0111\u1ecb<\/span>n<\/span>h <\/span>v<\/span>\u1ec1 \u00e1p <\/span>d\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5t <\/span>1<\/span>0<\/span>% <\/span>\u0111<\/span>\u1ed1<\/span>i <\/span>v<\/span>\u1edb<\/span>i th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c\u1ee7<\/span>a <\/span>do<\/span>a<\/span>n<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u1eeb <\/span>th<\/span>\u1ef1<\/span>c <\/span>hi<\/span>\u1ec7<\/span>n <\/span>d<\/span>\u1ef1 <\/span>\u00e1<\/span>n \u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 – <\/span>ki<\/span>n<\/span>h d<\/span>o<\/span>a<\/span>n<\/span>h n<\/span>h<\/span>\u00e0 <\/span>\u1edf x<\/span>\u00e3 <\/span>h\u1ed9<\/span>i <\/span>t\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>7 <\/span>\u0110i\u1ec1u<\/span> <\/span>1 <\/span>c\u1ee7<\/span>a Lu\u1eadt n\u00e0y<\/span><\/a> \u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>th<\/span>\u1ef1<\/span>c h<\/span>i<\/span>\u1ec7<\/span>n t<\/span>\u1eeb <\/span>n<\/span>g<\/span>\u00e0y <\/span>01 <\/span>t<\/span>h<\/span>\u00e1n<\/span>g <\/span>7 <\/span>n\u0103<\/span>m <\/span>20<\/span>1<\/span>3<\/span>.<\/p>\n
3. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013 c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf) theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng ho\u1eb7c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edbi cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang h\u01b0\u1edfng theo di\u1ec7n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang h\u01b0\u1edfng theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/span><\/a><\/p>\n
T<\/span>\u00ed<\/span>n<\/span>h <\/span>\u0111<\/span>\u1ebf<\/span>n <\/span>h<\/span>\u1ebf<\/span>t <\/span>k<\/span>\u1ef3 <\/span>t\u00ed<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>n<\/span>\u0103m <\/span>20<\/span>1<\/span>5<\/span>, <\/span>t<\/span>r\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>d<\/span>o<\/span>an<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>c\u00f3 <\/span>d<\/span>\u1ef1 <\/span>\u00e1n \u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>\u0111<\/span>a<\/span>n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3i <\/span>20<\/span>% <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n 3 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12<\/span><\/a> <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>s<\/span>\u1eed<\/span>a <\/span>\u0111<\/span>\u1ed5<\/span>i<\/span>, <\/span>b<\/span>\u1ed5 <\/span>s<\/span>u<\/span>n<\/span>g <\/span>t<\/span>\u1ea1<\/span>i kho\u1ea3n<\/span> <\/span>7 <\/span>\u0110i\u1ec1u<\/span> <\/span>1 <\/span>c<\/span>\u1ee7<\/span>a <\/span>Lu\u1eadt n\u00e0y<\/span><\/a> <\/span>t<\/span>h<\/span>\u00ec <\/span>k<\/span>\u1ec3 <\/span>t<\/span>\u1eeb <\/span>n<\/span>g<\/span>\u00e0y <\/span>0<\/span>1 <\/span>t<\/span>h<\/span>\u00e1n<\/span>g <\/span>0<\/span>1 <\/span>n<\/span>\u0103m <\/span>2<\/span>01<\/span>6 <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n s<\/span>an<\/span>g <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>m<\/span>\u1ee9<\/span>c th<\/span>u<\/span>\u1ebf s<\/span>u<\/span>\u1ea5<\/span>t <\/span>1<\/span>7<\/span>% <\/span>ch<\/span>o <\/span>th<\/span>\u1edd<\/span>i <\/span>gi<\/span>a<\/span>n <\/span>c<\/span>\u00f2<\/span>n <\/span>l<\/span>\u1ea1<\/span>i<\/span>.<\/p>\n
4. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i c\u00e1c \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a c\u00e1c lu\u1eadt sau \u0111\u00e2y:<\/span><\/a><\/p>\n
a) Kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>7 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt <\/span>b<\/span>\u1ea3<\/span>o <\/span>h<\/span>i<\/span>\u1ec3m <\/span>ti<\/span>\u1ec1n <\/span>g<\/span>\u1eed<\/span>i <\/span>s<\/span>\u1ed1 <\/span>0<\/span>6<\/span>\/<\/span>20<\/span>1<\/span>2<\/span>\/<\/span>QH1<\/span>3<\/a>;<\/span><\/p>\n
b<\/span>) Kho\u1ea3n<\/span> <\/span>2 \u0110i\u1ec1u<\/span> <\/span>4 <\/span>c\u1ee7<\/span>a Lu\u1eadt <\/span>b<\/span>\u1ea3<\/span>o <\/span>h<\/span>i<\/span>\u1ec3m <\/span>y <\/span>t\u1ebf s<\/span>\u1ed1 <\/span>2<\/span>5\/<\/span>2<\/span>00<\/span>8\/<\/span>QH1<\/span>2<\/span><\/a>;<\/span><\/p>\n
c) <\/span>Kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>0<\/span>; kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>2<\/span>; <\/span>kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>8<\/span>; <\/span>kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>19<\/span>; kho\u1ea3n<\/span> 1 <\/span>v<\/span>\u00e0 kho\u1ea3n<\/span> <\/span>2 <\/span>\u0110i\u1ec1u<\/span> <\/span>2<\/span>2<\/span>; <\/span>kho\u1ea3n<\/span> <\/span>3 \u0110i\u1ec1u<\/span> <\/span>2<\/span>4 <\/span>v<\/span>\u00e0 kho\u1ea3n<\/span> <\/span>2 \u0110i\u1ec1u<\/span> <\/span>2<\/span>8 c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 ca<\/span>o s<\/span>\u1ed1 <\/span>2<\/span>1\/<\/span>2<\/span>00<\/span>8\/<\/span>QH1<\/span>2<\/a>;<\/span><\/p>\n
d<\/span>) <\/span>C\u00e1<\/span>c <\/span>kho\u1ea3n <\/span>1<\/span>, <\/span>4<\/span>, <\/span>5<\/span>, <\/span>6<\/span>, <\/span>7 <\/span>v<\/span>\u00e0 <\/span>8 <\/span>\u0110i\u1ec1u<\/span> <\/span>4<\/span>4<\/span>, <\/span>\u0110i\u1ec1u<\/span> <\/span>4<\/span>5 <\/span>c<\/span>\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n <\/span>g<\/span>i<\/span>a<\/span>o c\u00f4<\/span>n<\/span>g <\/span>n<\/span>g<\/span>h<\/span>\u1ec7 <\/span>s<\/span>\u1ed1 <\/span>8<\/span>0\/<\/span>2<\/span>00<\/span>6\/<\/span>QH1<\/span>1<\/span><\/a>;<\/p>\n
\u0111<\/span>) <\/span>Kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u 5<\/span>3<\/span>, <\/span>kho\u1ea3n<\/span> <\/span>5 <\/span>\u0110i\u1ec1u 5<\/span>5 <\/span>v<\/span>\u00e0 <\/span>kho\u1ea3n<\/span> <\/span>3 <\/span>\u0110i\u1ec1u<\/span> <\/span>8<\/span>6 <\/span>c\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> <\/span>d<\/span>\u1ea1y n<\/span>g<\/span>h<\/span>\u1ec1 <\/span>s<\/span>\u1ed1 <\/span>7<\/span>6\/<\/span>2<\/span>00<\/span>6\/<\/span>Q<\/span>H<\/span>1<\/span>1<\/span><\/a>;<\/span><\/p>\n
e) <\/span>Kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u<\/span> <\/span>6<\/span>8 c\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> <\/span>ng<\/span>\u01b0<\/span>\u1edd<\/span>i <\/span>l<\/span>ao <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>V<\/span>i<\/span>\u1ec7<\/span>t <\/span>N<\/span>am <\/span>\u0111<\/span>i <\/span>l<\/span>\u00e0<\/span>m <\/span>vi<\/span>\u1ec7c <\/span>t<\/span>\u1ea1<\/span>i n<\/span>\u01b0<\/span>\u1edbc ng<\/span>o<\/span>\u00e0<\/span>i <\/span>s<\/span>\u1ed1 <\/span>7<\/span>2<\/span>\/2<\/span>0<\/span>0<\/span>6\/<\/span>QH1<\/span>1<\/span><\/a>;<\/p>\n
g<\/span>) Kho\u1ea3n<\/span> <\/span>2 \u0110i\u1ec1u<\/span> <\/span>6 <\/span>c\u1ee7<\/span>a Lu\u1eadt <\/span>b<\/span>\u1ea3<\/span>o <\/span>h<\/span>i<\/span>\u1ec3m <\/span>x\u00e3 h\u1ed9<\/span>i s<\/span>\u1ed1 <\/span>7<\/span>1\/<\/span>2<\/span>00<\/span>6\/<\/span>QH1<\/span>1<\/span><\/a>;<\/span><\/p>\n
h<\/span>) Kho\u1ea3n<\/span> <\/span>3 \u0110i\u1ec1u<\/span> <\/span>8 <\/span>c\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>t<\/span>r\u1ee3 <\/span>g<\/span>i<\/span>\u00fa<\/span>p <\/span>p<\/span>h<\/span>\u00e1<\/span>p <\/span>l<\/span>\u00fd <\/span>s<\/span>\u1ed1 <\/span>6<\/span>9<\/span>\/2<\/span>0<\/span>06<\/span>\/<\/span>QH1<\/span>1<\/span><\/a>;<\/span><\/p>\n
i<\/span>) Kho\u1ea3n<\/span> <\/span>3 \u0110i\u1ec1u<\/span> <\/span>6<\/span>6 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>g<\/span>i<\/span>\u00e1<\/span>o <\/span>d<\/span>\u1ee5<\/span>c <\/span>\u0111<\/span>\u1ea1<\/span>i <\/span>h\u1ecdc <\/span>s<\/span>\u1ed1 <\/span>0<\/span>8<\/span>\/2<\/span>0<\/span>12<\/span>\/<\/span>QH1<\/span>3<\/span><\/a>;<\/span><\/p>\n
k<\/span>) \u0110i\u1ec1u<\/span> <\/span>3<\/span>4 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>n<\/span>g<\/span>\u01b0<\/span>\u1eddi <\/span>k<\/span>h<\/span>u<\/span>y<\/span>\u1ebft <\/span>t\u1ead<\/span>t <\/span>s<\/span>\u1ed1 <\/span>5<\/span>1\/<\/span>2<\/span>01<\/span>0\/<\/span>QH1<\/span>2<\/a>;<\/p>\n
l<\/span>) Kho\u1ea3n<\/span> <\/span>4 \u0110i\u1ec1u<\/span> <\/span>3<\/span>3 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>\u0111<\/span>\u1ea7u <\/span>t<\/span>\u01b0 s<\/span>\u1ed1 <\/span>5<\/span>9<\/span>\/<\/span>2<\/span>00<\/span>5\/<\/span>QH1<\/span>1<\/span><\/a>;<\/p>\n
m<\/span>) Kho\u1ea3n <\/span>2 <\/span>\u0110i\u1ec1u 5<\/span>8<\/span>, <\/span>kho\u1ea3n <\/span>2 \u0110i\u1ec1u<\/span> <\/span>73<\/span>, <\/span>kho\u1ea3n <\/span>3 \u0110i\u1ec1u<\/span> <\/span>1<\/span>1<\/span>7 <\/span>v<\/span>\u00e0 kho\u1ea3n<\/span> <\/span>3 \u0110i\u1ec1u<\/span> 1<\/span>2<\/span>5 <\/span>c<\/span>\u1ee7<\/span>a Lu\u1eadt<\/span> <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>s<\/span>\u1ed1 <\/span>6<\/span>0<\/span>\/<\/span>20<\/span>0<\/span>5<\/span>\/<\/span>QH<\/span>1<\/span>1<\/span><\/a>.<\/p>\n
5<\/span>. C<\/span>h\u00edn<\/span>h ph<\/span>\u1ee7 q<\/span>u<\/span>y \u0111\u1ecbn<\/span>h c<\/span>h<\/span>i t<\/span>i<\/span>\u1ebf<\/span>t<\/span>, h<\/span>\u01b0<\/span>\u1edb<\/span>n<\/span>g d<\/span>\u1eab<\/span>n th<\/span>i h<\/span>\u00e0<\/span>n<\/span>h c<\/span>\u00e1<\/span>c \u0111i\u1ec1u<\/span>, kho\u1ea3n<\/span> \u0111<\/span>\u01b0<\/span>\u1ee3<\/span>c <\/span>gi<\/span>a<\/span>o <\/span>t<\/span>r<\/span>on<\/span>g <\/span>Lu\u1eadt<\/span>.<\/p>\n
Lu\u1eadt n\u00e0y <\/span>\u0111<\/span>\u00e3 <\/span>\u0111<\/span>\u01b0\u1ee3c <\/span>Q<\/span>u<\/span>\u1ed1<\/span>c <\/span>h<\/span>\u1ed9<\/span>i <\/span>n<\/span>\u01b0\u1edbc <\/span>C\u1ed9<\/span>n<\/span>g <\/span>h<\/span>\u00f2<\/span>a <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>c<\/span>h<\/span>\u1ee7 <\/span>n<\/span>gh\u0129<\/span>a <\/span>V<\/span>i<\/span>\u1ec7t <\/span>N<\/span>a<\/span>m kh<\/span>o<\/span>\u00e1 <\/span>X<\/span>III, k\u1ef3 <\/span>h<\/span>\u1ecd<\/span>p <\/span>t<\/span>h<\/span>\u1ee9 <\/span>5 <\/span>t<\/span>h<\/span>\u00f4n<\/span>g <\/span>q<\/span>u<\/span>a <\/span>n<\/span>g<\/span>\u00e0<\/span>y <\/span>1<\/span>9 <\/span>t<\/span>h<\/span>\u00e1n<\/span>g <\/span>6 <\/span>n\u0103<\/span>m <\/span>2<\/span>01<\/span>3<\/span>.<\/i><\/p>\n
<\/i><\/p>\n <\/p>\n\n
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<\/b><\/p>\n<\/td>\n
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CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/p>\n
Nguy\u1ec5n Sinh H\u00f9ng<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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<\/i><\/p>\n<\/p><\/div>\n<\/p><\/div>\n
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M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <\/a> <\/p>\n
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In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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NATIONAL ASSEMBLY
——-<\/b><\/div>\n<\/td>\n
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SOCIALIST REPUBLIC OF VIETNAM<\/b>
Independence – Freedom – Happiness
—————<\/b><\/div>\n<\/td>\n<\/tr>\n
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Law No.<\/span> 32\/2013\/<\/span>QH<\/span>13<\/div>\n<\/td>\n
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Hanoi, June 19,<\/span> <\/span>2<\/span>01<\/span>3<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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LAW<\/span><\/b><\/a><\/div>\nON THE AMENDMENTS TO THE LAW ON CORPORATE INCOME TAX<\/span><\/a><\/div>\n
Pursuant to the Constitution of Socialist Republic of Vietnam 1992, amended in the Resolution No. 5<\/span>1\/<\/span>2<\/span>00<\/span>1\/<\/span>QH1<\/span>0;<\/span> <\/i><\/p>\n
The National Assembly promulgates a law on the amendments to the Law on Corporate income tax No. <\/span>1<\/span>4<\/span>\/2<\/span>0<\/span>08<\/span>\/<\/span>QH<\/span>12<\/span>.<\/span> <\/span><\/i><\/p>\n
Article 1. The amendments to the Law on Corporate income tax:<\/span><\/b><\/a><\/p>\n
1<\/span>. Clause 3 of Article 2 is amended as follows:<\/span><\/a><\/p>\n
\u201c3. The permanent establishments of a foreign enterprise are the places through which the foreign enterprise carries out part or the whole business in Vietnam, including:<\/span><\/p>\n
a) Branches, executive offices, factories, workshops, means of transport, oil fields, gas files, miles or other natural resource extraction sites in Vietnam;<\/p>\n
b) Construction sites; <\/span><\/p>\n
c) Service providing centers, including counseling services via employees or other organizations or individuals;<\/p>\n
d) Agents of foreign enterprises;<\/span><\/p>\n
dd) Representatives in Vietnam that are competent to sign contracts under the name of the foreign enterprise or that are not competent to sign contracts under the name of the enterprise but regularly provide goods or services in Vietnam.\u201d<\/span><\/p>\n
2<\/span>. Clause 2 of Article 3 is amended as follows:<\/span><\/a><\/p>\n
\u201c2. Other incomes include incomes from the transfer of capital, the right to capital contribution; incomes from transfer of real estate, investment project, the right to participate in investment project, the transfer of the right to explore, extract, and process minerals; incomes from the right to use property and property ownership, including incomes form intellectual property right; incomes from transferring, leasing, and liquidating assets, including valuable papers; incomes from interest on deposit, capital loan, sale of foreign currency; revenues from written of bad debts that are repaid; revenues from debts of unidentified debtors; omitted incomes in previous years, and other incomes, including incomes from business outside Vietnam.\u201d<\/span><\/p>\n
3<\/span>. <\/span>Clause 1 and Clause 4 of Article 4 is amended, Clauses 8, 9, 10, and 11 are added to Article 4 as follows:<\/a><\/p>\n
\u201c1. incomes from farming, breeding, aquaculture, salt production of cooperatives; incomes of cooperatives from agriculture, forestry, fisheries, and salt production in disadvantaged areas or extremely disadvantaged areas; incomes of enterprises from farming, breeding, aquaculture in extremely disadvantaged areas; incomes from fisheries.\u201d<\/span><\/p>\n
\u201c4. Incomes from production and sale of goods and services of enterprises that have at least 30% of the employees are disabled people, detoxified people, suffers of HIV\/AIDS, and have at least 20 employees, except for enterprises engaged in finance and real estate business.\u201d <\/span><\/p>\n
\u201c8. Incomes from the transfer of Certified Emissions Reductions (CERs) of enterprises issued with CERs.<\/span><\/p>\n
9<\/span>. <\/span>Incomes from the performance of tasks of the Vietnam Development Bank, which are assigned by the State, in credit for development and export; incomes from granting credit to the poor and beneficiaries of policies of Vietnam Bank for Social Policies; incomes of state financial funds and other state funds serving non-profit purpose incomes of organizations, of which 100% charter capital is possessed by the State, that are established by the Government to settle bad debts of Vietnamese credit institutions.<\/span><\/p>\n
10<\/span>. Undistributed incomes of private organizations, which make investment in education, health, and other fields, that are kept to serve their development in accordance with the laws on education, health, and other fields; the incomes that form the undistributed assets of cooperatives established and operating in accordance with the Law on Cooperatives.<\/span><\/p>\n
11<\/span>. <\/span>Incomes from transfer of technologies that are prioritized to be to organizations and individuals in extremely disadvantaged areas.\u201d<\/span><\/p>\n
4<\/span>. Clause 3 of Article 7 is amended as follows:<\/span><\/a><\/p>\n
\u201c3. Incomes from transfers of real estate, investment project, the right to participate in investment projectss, the right to explore, extract, and process minerals must be separated. <\/span>The loss on transfers of investment projects (except for mineral exploration and mineral extraction projects), incomes from transfers of the right to participate in investment projects (except for the mineral exploration and mineral extraction projects), incomes from transfer of real estate shall be offset against the profit in the tax period.\u201d<\/span><\/p>\n
5<\/span>. Article 9 is amended as follows:<\/span><\/a><\/p>\n
\u201cArticle 9. Deductible and non-deductible expenditures<\/span><\/p>\n
1<\/span>. <\/span>Except for the expenditures mentioned in Clause 2 of this Article, all expenditures are deductible when calculating taxable income if they meet the conditions below:<\/span><\/p>\n
a) Actual expenditures related to the business of the enterprise; expenditures on National defense and security of enterprise according to law;<\/p>\n
b) Expenditures that have sufficient invoices and documents according to law. The invoice for any purchase of goods or services of at least 20 million VND must be enclosed with proof of cashless payment, except for the cases in which proof of cashless payment is not required by law<\/span>.<\/span><\/p>\n
2<\/span>. <\/span>Non-deductible expenditures when calculating taxable income:<\/span><\/p>\n
a) The expenditures that fail to meet all conditions in Clause 1 of this Article, except for the loss cause by natural disasters, epidemics, and other force majeure that are not compensated. <\/p>\n
b) Fines for administrative violations;<\/span><\/p>\n
c) The expenditures that are covered by other budgets;<\/p>\n
d) The administrative expense allocated by the foreign enterprise to the permanent establishment in Vietnam that exceeds the limit imposed by Vietnam\u2019s law. <\/span><\/p>\n
dd) The extra expenditure according to the laws on making provision;<\/span><\/p>\n
e) The expenditure on interest on loans that are not given by credit institutions or economic organizations and exceed 150% of basic interest rates announced by the State bank of Vietnam when the loan is taken.<\/p>\n
g) Improper depreciation of fixed assets;<\/span><\/p>\n
h) Improper prepaid expenses;<\/span><\/p>\n
i) Wages and remunerations of owners of private enterprises; wages of founders that do not participate in business management; wages, remunerations, and amounts payables to the employees that are not actually paid or do not have invoices according to law;<\/span><\/p>\n
k) The expenditures on loan interests corresponding to the charter capital deficit;<\/span><\/p>\n
l) Deducted input VAT, VAT paid using the credit-invoice method, corporate income tax;<\/span><\/p>\n
m) The expenditure on advertising, marketing, promotion, commissions, receptions, conferences, support for marketing and expenditures directly related to business that exceed 15% of the deductible amount.<\/span> <\/span>The total deductible amount does not include the expenditures in this Point; for commercial activities, the total deductible amount does not include the purchase prices of goods;<\/span><\/p>\n
n) Donations, except for donations for education, health, scientific research, disaster recovery, houses of unity, houses of gratitude, houses for beneficiaries of social policies according to law, donations for extremely disadvantaged areas according to state programs;<\/span><\/p>\n
o) Voluntary payments to retirement funds or social security funds, payments for voluntary retirement insurance for employees that exceed the limits imposed by law;<\/span><\/p>\n
p) Expenditures on businesses: banking, insurance, lottery, securities, and some other special businesses specified by the Minister of Finance. <\/span><\/p>\n
3<\/span>. <\/span>Expenditures in foreign currency, unless to serve the calculation of taxable incomes that must be converted into VND, according to the average exchange rates on the interbank foreign currency market that are announced by the State bank of Vietnam when the expenditures occur.<\/span><\/p>\n
The Government shall elaborate and provide guidance on the implementation of this Article.\u201d<\/p>\n
6<\/span>. Article 10 is amended as follows:<\/span><\/a><\/p>\n
\u201cArticle 10. Tax rate<\/span><\/p>\n
1<\/span>. <\/span>The corporate income tax rate is 22%, except for the cases in Clause 2 and Clause 3 of this Article and beneficiaries of tax incentives defined in Article 13 of this Article.<\/span><\/p>\n
From January 1^{st<\/sup> 2016, the tax rate of 20% shall apply to the cases to which the tax rate of 22% in this Clause applies.<\/span><\/p>\n}
2<\/span>. <\/span>Any enterprise whose total revenue in the year does not exceed 20 billion VND shall be eligible for applying the tax rate of 20%.<\/span><\/p>\n
The revenue used as the basis for identifying enterprises eligible for the tax rate of 20% in this Clause is the revenue of the previous year.<\/span><\/p>\n
3<\/span>. The rates of corporate income tax on the exploration and extraction of oil and other rare resources in Vietnam range between 32% and 50% depending on each project and each business establishment.<\/span><\/p>\n
The Government shall elaborate and provide guidance on the implementation of this Article.\u201d<\/p>\n
7<\/span>. Article 13 is amended as follows:<\/span><\/a><\/p>\n
\u201cArticle 13. Tax incentives<\/span><\/p>\n
1<\/span>. The tax rate of 10% shall apply for 15 years to:<\/span><\/p>\n
a) Incomes of enterprises from the execution of new investment projects in extremely disadvantaged areas, economic zones, and hi-tech zones;<\/p>\n
b) Incomes of enterprises from the execution of new investment projects, including: scientific research and technology development; application of high technologies in the list of prioritized high technologies according to the Law on High Technologies; cultivation of high technologies, cultivation of hi-tech enterprises; high-risk investment in the development of high technologies in the list of prioritized high technologies according to the Law on High Technologies; investment in crucial infrastructure of the State; software production; production of composite materials, light building materials, rare materials, renewable energy, clean energy, energy from waste destruction; development of biological technology, and environment protection; <\/span><\/p>\n
c) Incomes of hi-tech enterprises and agricultural enterprises that apply high technologies according to the Law on High Technologies;<\/p>\n
d) Incomes of enterprises from the execution of new investment projects in production (except for the production of articles subject to excise duties and mineral extraction projects), which meet one of the two criteria below:<\/span><\/p>\n
– <\/span>Any project of which the capital is at least 6,000 billion VND that is released within 3 years from the day on which the Investment certificate is issued, and the total revenue reaches at least 10,000 billion VND within 3 years from the first year in which revenue is earned;<\/span><\/p>\n
– <\/span>Any project of which the capital is at least 6,000 billion VND that is released within 3 years from the day on which the Investment certificate is issued, and employ more than 3,000 workers.<\/span><\/p>\n
2<\/span>. The tax rate of 10% shall apply to:<\/span><\/p>\n
a) Incomes of private enterprises from investment in education, vocational training, health, culture, sports, and environment;<\/p>\n
b) Incomes of enterprises from the investments in social housing that are for sale, for lease, or for hire purchase according to Article 53 of the Law on Housing;<\/span><\/p>\n
c) Incomes from press agencies from printing newspapers, including advertisements on printed newspapers according to the Law on Press; incomes of publishers from publishing according to the Law on Publishing;<\/p>\n
d) Incomes of enterprises from: planting, cultivating, protecting forests; cultivating, processing agriculture and aquaculture products in disadvantaged areas; producing forestry products in a disadvantaged area; producing, propagating, cross-breeding plants and animals; producing and refining salt, except for the types of salt defined in Clause 1 Article 4 of this Law; investment in preservation of harvested farm produce, preservation of agriculture products, aquaculture products, and foods; <\/span><\/p>\n
dd) Incomes of cooperatives from agriculture, forestry, fisheries, and salt production that are not in disadvantaged areas or extremely disadvantaged areas, except for incomes of the cooperatives defined in Clause 1 Article 4 of this Law.<\/span><\/p>\n
3<\/span>. The tax rate of 20% shall apply for 15 years to: <\/span><\/p>\n
a) Incomes of enterprises from the execution of new investment projects in disadvantaged areas;<\/p>\n
b) Incomes of enterprises from the execution of new investment projects, including: production of high-grade steel; production of energy-saving products; production of machinery and equipment serving agriculture, forestry, aquaculture, salt production; production of irrigation equipment; production and refinement of feed for livestock, poultry, and aquatic organism; development of traditional trades. <\/span><\/p>\n
From January 01, 2016, incomes of the enterprises defined in this Clause are eligible for the tax rate of 17%.<\/span><\/p>\n
4<\/span>. <\/span>The tax rate of 20% shall apply to incomes of people’s credit funds and microfinance institutions.<\/span><\/p>\n
From January 01, 2016, incomes of people’s credit funds and microfinance institutions are eligible for the tax rate of 17%.<\/span><\/p>\n
5<\/span>. <\/span>For special projects that need to attract a lot of investment and high technologies, the period of preferential tax rates may be extended, but the extension shall not exceed 15 years.<\/span><\/p>\n
6<\/span>. <\/span>The period of preferential tax rates in this Article begins from the first year in which revenue from the new investment project is earned; for hi-tech enterprises and agricultural enterprises that apply high technologies, this period begins from the day on which the certificate of hi-tech enterprise or certificate of hi-tech agricultural enterprise is issued; for projects of high technology application, this period begins from the day on which the certificate of hi-tech application project is issued.<\/span><\/p>\n
The Government shall elaborate and provide guidance on the implementation of this Article.\u201d<\/p>\n
8<\/span>. Article 14 is amended as follows:<\/span><\/a><\/p>\n
\u201cArticle 14. Preferential duration of tax exemption and tax reduction<\/span><\/p>\n
1<\/span>. <\/span>Incomes of enterprises from the execution of new investment projects provided for in Clause 1 and Point a Clause 2 Article 13 of this Law, incomes of hi-tech enterprises, hi-tech agricultural enterprises are eligible for tax exemption for up to 4 years, and eligible for 50% tax reduction for up to 9 more years.<\/span><\/p>\n
2<\/span>. <\/span>Incomes of enterprises from the execution of new investment projects provided for in Clause 3 Article 13 of this Law, incomes of enterprises from the execution of new investment projects in industrial parks, except for industrial parks in advantaged areas, are eligible for tax exemption for no more than 2 years, and eligible for 50% reduction in tax for no more than the next 4 years.<\/span><\/p>\n
3<\/span>. <\/span>The period of tax exemption and tax reduction applicable to incomes of enterprises from the execution of new investment projects in Clause 1 and Clause 2 of this Article begins from the first year in which taxable income from the investment projects is earned. If no taxable income is earned in the first three years from the first year in which revenue from the project is earned, the period of tax exemption and tax reduction shall begin from the fourth year. The period of preferential tax rates applicable to hi-tech enterprises and agricultural enterprises that apply high technologies mentioned in Point c Clause 1 Article 13 of this Law begins from the date of issuance of the certificate of hi-tech enterprise or certificate of hi-tech agricultural enterprise.<\/span><\/p>\n
4<\/span>. <\/span>When an enterprise, which has investment projects in the fields or areas eligible for corporate income tax incentives according to this Law, expands the production scale, increases the productivity, upgrades production technologies (expansion), it may choose between tax incentives for operating projects for the remaining time (if any) or tax exemption or reduction for the additional incomes from expansion if one of the three criteria in this Clause is satisfied. <\/span>The period of tax exemption and tax reduction for the additional incomes from expansion in this Clause is equal to the period of tax exemption and tax reduction for new investment projects in the same field or area that is eligible for corporate income tax incentives.<\/span><\/p>\n
The expansion must satisfy one of the criteria below to be given incentives:<\/span><\/p>\n
a) The cost of additional fixed assets reaches at least 20 billion VND when the investment project is completed and commenced, applicable to expanding investments in the fields eligible for corporate income tax incentives according to this Law, or at least 10 billion VND, applicable to expanding investments in disadvantaged or extremely disadvantaged areas;<\/p>\n
b) The proportion of cost of additional fixed assets reaches at least 20% of the total cost of fixed assets before investment;<\/span><\/p>\n
c) The designed capacity increases by at least 20% after investment.<\/p>\n
In case an enterprise invests in expansion in a field or area eligible for tax incentives according to of this Law but fails to satisfy any of the three criteria above, the tax incentives shall apply to the remaining operating period of the project (if any).<\/span><\/p>\n
If an enterprise is eligible for tax incentives for expansion, the additional income from expansion shall be recorded separately; if it is not able to be recorded separately, the income from expansion shall be determined according to the ratio of the cost of new fixed assets to the total cost of fixed assets of the enterprise.<\/span><\/p>\n
The period of tax exemption and tax reduction in this Clause begins from the year in which the investment project is finished and its operation is commenced.<\/span><\/p>\n
The tax incentives in this Clause do not apply to extensions on account of merger or acquisition of enterprises or investment projects in operation.<\/span> The Government shall elaborate and provide guidance on the implementation of this Article.\u201d<\/p>\n
9<\/span>. <\/span>Clause 3 is added to Article 15 as follows:<\/a><\/p>\n
\u201c3. Any enterprise that transfers prioritized technologies to other organizations and individuals in disadvantaged areas shall be eligible for 50% reduction in corporate income tax on the income from technology transfers.\u201d<\/span><\/p>\n
10<\/span>. Article 16 is amended as follows:<\/span><\/a><\/p>\n
\u201cArticle 16. Transferring loss<\/span><\/p>\n
1<\/span>. <\/span>An enterprise may transfer its loss to the next year; this loss is deducted from assessable income.<\/span> <\/span>The period of loss transfer must not exceed 5 years from the year succeeding the year in which the loss is incurred.<\/span><\/p>\n
2<\/span>. <\/span>Any enterprise which is still at a loss after offsetting its loss on transfers of real estate, transfers of investment projects, transfers of the right to participate in investment project, according to Clause 3 Article 7 of this Law, and any enterprise which makes a loss from transfers of the right to explore and extract minerals may transfer the loss to the next year and offset it against the assessable incomes from such activities. The period of loss transfer shall comply with Clause 1 of this Article.\u201d<\/span><\/p>\n
11<\/span>. Clause 1 of Article 17 is amended as follows:<\/span><\/a><\/p>\n
\u201c1. Any enterprise established and operated within Vietnam\u2019s law may use no more than 10% of the annual assessable income to establish its science and technology development fund.<\/span> <\/span>Apart from establishing the science and technology development fund, state-owned enterprise must ensure the minimum amount for the fund according to the laws on science and technology.\u201d<\/span><\/p>\n
12<\/span>. Article 18 is amended as follows:<\/span><\/a><\/p>\n
\u201cArticle 18. Conditions for tax incentives <\/span><\/p>\n
1<\/span>. <\/span>The corporate income tax incentives provided for in Article 13, 14, 15, 16, and 17 of this law are applicable to the enterprises that follow the regime for accounting and invoicing, and pay tax according to declarations. <\/span><\/p>\n
Corporate income tax incentives for new investment project defined in Article 13 and Article 14 of this Law are not applicable to division, merger, amalgamation, and conversion of enterprises, change of ownership, and other cases according to law.<\/p>\n
2<\/span>. Enterprises must separate the incomes from the operations eligible for tax incentives defined in Article 13 and Article 14 of this Law from the incomes from the operations that are not eligible for tax incentives; if such incomes are not able to be separated, the income from the operations eligible for tax incentives shall be determined based on the ratio of the revenue from the operations eligible for tax incentives to the total revenue of the enterprise.<\/span><\/p>\n
3<\/span>. The tax rate of 20% in Clause 2 Article 10 and the tax incentives in Clause 1 and Clause 4 Article 4, Article 13, and Article 14 of this Law are not applicable to:<\/span><\/p>\n
a) Incomes from transfer of capital, transfers of the right to contribute capital; incomes from the transfers of real estate, except for social housing specified in Article 13 of this Law; incomes from transfers of investment projects, transfers of the right to participate in investment projectss, transfers of the right to explore and extract minerals; incomes from operations outside Vietnam; <\/p>\n
b) Incomes from the exploration and extraction of petroleum and other rare resources, and incomes from mineral extraction;<\/span><\/p>\n
c) Incomes from services subject to excise duty according to the Law on Excise duty;<\/p>\n
d) Other cases decided by the Government.<\/span><\/p>\n
4<\/span>. <\/span>If an enterprise is eligible to multiple tax incentives for the same income at the same time, it may choose the most advantageous incentive.\u201d <\/span><\/p>\n
Article 2.<\/span><\/b><\/a><\/p>\n
1<\/span>. <\/span>This Law takes effect on January 01, 2014, except from Clause 2 of this Article.<\/span><\/a><\/p>\n
2<\/span>. The regulations on the application of the tax rate of 20% to the enterprises of which the total annual revenue does not reach 20 billion VND in Clause 6 Article 1, and the regulations on the application of the tax rate of 10% to the incomes of enterprises from the social housing in Clause 7 Article 1 of this Law takes effect on July 01, 2013.<\/span><\/p>\n
3<\/span>. <\/span>The enterprises having investment projects that are still eligible for corporate income tax incentives after the end of the tax period 2013 (tax rate, tax exemption or reduction duration) according to the legislative documents on corporate income tax before this Law takes effect are still eligible for such incentives for the remaining time according to such documents.<\/span> Where the conditions for tax incentives in this Law are satisfied, enterprises may choose between the incentives they are having or the incentives in this Law for the remaining time, applicable to new investments or extension.<\/span><\/p>\n
By the end of the tax period 2015, enterprises having investment projects that are eligible for the preferential tax rate of 20% in Clause 3 Article 13 of the Law on Corporate income tax No. 1<\/span>4<\/span>\/2<\/span>0<\/span>08<\/span>\/<\/span>QH<\/span>1<\/span>2 amended in Clause 4 Article 1 of this Law are eligible for the tax rate of 17% for the remaining time from January 01, 2016.<\/p>\n
4<\/span>. <\/span>The following regulations on corporate income tax are annulled:<\/p>\n
a) Clause 2 Article 7 of the Law on Deposit insurance No. 0<\/span>6<\/span>\/<\/span>20<\/span>1<\/span>2<\/span>\/<\/span>QH1<\/span>3;<\/p>\n
b) Clause 2 Article 4 of the Law on Health insurance No. 25\/2008\/QH12;<\/span><\/p>\n
c) Clause 1 of Article 10; Clause 1 of Article 12; Clause 2 of Article 18; Clause 2 of Article 19; Clause 1 and Clause 2 of Article 22; Clause 3 of Article 24 and Clause 2 of Article 28 of the Law on High Technologies No. 2<\/span>1\/<\/span>2<\/span>00<\/span>8\/<\/span>QH1<\/span>2; <\/p>\n
d) Clauses 1, 4, 5, 6, 7, and 8 of Article 44, and Article 45 of the Law on Technology transfers No. 8<\/span>0\/<\/span>2<\/span>00<\/span>6\/<\/span>QH1<\/span>1; <\/span><\/p>\n
dd) Clause 1 of Article 53, Clause 5 of Article 55, and Clause 3 of Article 86 of the Law on Enterprises No. 7<\/span>6\/<\/span>2<\/span>00<\/span>6\/<\/span>Q<\/span>H<\/span>1<\/span>1;<\/span><\/p>\n
e) Clause 1 of Article 68 of the Law on Vietnamese guest workers No. 7<\/span>2<\/span>\/2<\/span>0<\/span>0<\/span>6\/<\/span>QH1<\/span>1;<\/span><\/p>\n
g) Clause 2 Article 6 of the Law on Social insurance No. 71\/2006\/QH11;<\/span><\/p>\n
h) Clause 3 Article 8 of the Law on Legal Assistance No. 69\/2006\/QH11;<\/span><\/p>\n
i) Clause 3 Article 66 of the Law on Higher Education No. 08\/2012\/QH13;<\/span><\/p>\n
k) Article 34 of the Law on Disabled people No. 25\/2008\/QH12;<\/span><\/p>\n
l) Clause 4 Article 33 of the Law on Investment No. 59\/2005\/QH11;<\/span><\/p>\n
m) Clause 2 of Article 58, Clause 2 of Article 73, Clause 3 of Article 117, and Clause 3 of Article 125 the Law on Enterprises no, <\/span>6<\/span>0<\/span>\/<\/span>20<\/span>0<\/span>5<\/span>\/<\/span>QH<\/span>1<\/span>1<\/span>. <\/p>\n
5<\/span>. The Government shall elaborate and provide guidance on the implementation of this Law.<\/span><\/p>\n
This Law is passed by the 13^{th<\/sup> National Assembly of Socialist Republic of Vietnam in the 5^{th<\/sup> session on June 19, 2013.<\/p>\n}}
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PRESIDENT OF THE NATIONAL ASSEMBLY <\/p>\n
Nguyen Sinh Hung<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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