Thực tiễn áp dụng pháp luật về quản lý thuế đối với hoạt động khai thác tài nguyên đá trên địa bàn tỉnh Hà Nam

- mDUDFiFV li¸u minh h a cØ th˙ v¯ WuQKWU¥QJNrNKDLYjQp thuˆ cº a FiF’RDQKQJKL¸p, t ymDUDQK ng nh–Q ˇQKiQKJLiYjWuPUD QJX\rQQKkQGflQ ˆn hi¸QWmng th' t thu thuˆ - ¯ xu' WFiFJL§LSKiS ˙ WQJQJ

⁄ I H—C QUÙ C GIA HÀ N I

KHOA LU T

BÙI TH ˛ THÙY LINH

TH C TIÁ N ÁP D ŁNG PHÁP LU T V˜ QUƒ N LÝ THU´ Ù I V I HO⁄ T NG KHAI THÁC TÀI

Ł Ł

% “ 1

7tQKF ' p thiˆt cº D ¯ WjLQJKLrQFu: 1

7uQKKuQKQJKLrQFX ¯ WjL 2

3 MØFWLrXQJKLrQFX ¯ WjL 3

7tQKP LYjQK QJyQJJySF º D ¯ WjL 4

5 Ph¥PYLYj LWmQJQJKLrQFu 4

3KmkQJSKiSQJKLrQF u: 4

7 Kˆt c' u lu–QYQ 5

CHlàNG 1: KHÁI QUÁT CHUNG V ˜ ƒ N LÝ THU ´ VÀ PHÁP ƒ N LÝ THU ´ % ⁄ T % NG KHAI THÁC TÀI NGUYÊN %Á 6

' n đ ¯ câ b § ¯ §n lý thu ˆ 6

.KiLQL ¸m qu§QOŒWKXˆ 6

»FL ˙m cº a qu§QOŒWKXˆ 9

<rXF«XFºDTX§QOŒWKXˆ 13

i dung câ b§ º a Pháp Lu – §n lý thu ˆ 18

1JX\rQW‡FTX§QOŒWKXˆ 18

7FKFWKXWKXˆ 19

%L¸Q SKiSFKQJWK'WWKXWKXˆ 31

%§RY¸TX\¯QOLFºDQJmÆLQS7KXˆ 35

1.3 Áp d Ýng pháp lu– §n lý thu ˆ đ ¥t đ ng khai thác tài nguyên tài nguyên đá 36

6ıF«QWKLˆW4/7LYLKR¥WQJNKDLWKiFWjLQJX\rQi 36

»FL˙PFºD4/7LYLKR¥WQJNKDLWKiFNKDLWKiFWjLQJX\rQi 38

CHlàNG 2: Á N ÁP D ŁNG PHÁP LU ƒ N LÝ THU ´

41

2.1 Khái quát v ¯ tình hình khai khai thác đá trên đ ˇa bàn T ˝nh Hà 41

2.1.1 M t s QpWY¯ t˝QK+j1DPYjWuQKKuQKNKDLWKiFNKRiQJV§n cº a T˝nh 41

2.1.2 Hi¸n tr¥QJSKkQE YjNKDLWKiFiW¥L ˇDEjQW˝QK+j1DP 45

2.1.3 Sı c«n thiˆt ph§i tiˆQKjQKWKXWKXˆ i v LFiFKR¥W QJNKDLWKiF WjLQJX\rQiWUrQˇDEjQ7 ˝QK+j1DP 52

ˆ tài nguyên đá theo quy đ ˇ º a Pháp Lu – § lý thu ˆ ¥ ˝nh Hà Nam 55

2.2.1 MØFtFKiQKWKXˆ i v i ho¥W QJNKDLWKiFWjLQJX\rQi 55

2.2.2 T ch c thu thuˆ WjLQJX\rQi 59

2.3 %ánh giá th ı n áp d Ýng Pháp lu– §n lý thu ˆ đ ¥ đ ng khai thác tài nguyên đá t ¥ ˝nh Hà Nam 77

2.3.1 Nh ng kˆt qu§ ¥Wm c 77

2.3.2 V¯ ho¥W QJWX\rQWUX\¯n, h tr QJmÆi n p thuˆ 80

2.3.3 V¯ WuQKKuQKQp thuˆ 81

' n đ ¯ ¥i khi áp dÝng pháp lu– §n lý thu ˆ đ khai thác tài nguyên đá 84

2.5 Nguyên nhân d fln đ ˆ ¥ ˆ ¥i trong quá trình áp Ýng pháp lu– §n lý thu ˆ đ ¥t đ ng khai thác tài nguyên đá 1JX\rQQKkQW nh ng b' t c–p cº a h¸ th QJSKiSOX–t 89

2.5.2 1JX\rQQKkQW QJmÆi n p thuˆ 94

1JX\rQQKkQW FiFFkTXDQQKjQmFFyWK›m quy¯n 95

CHlàNG 3: QUAN %I ˘ ˜ ƒ N LÝ THU ´ % ⁄

NAM VÀ M ´ ˛ 97

3.1 Quan đi Ê º ˝nh Hà Nam v ¯ công tác qu§ lý thu ˆ đ thác tài nguyên đá 97

3.1.1 Qu§Q OŒ WKXˆ Oj QKL¸m vØ chung cº D FiF F' S FKtQK TX\¯Q ˇa SKmkQJYjFiFFkTXDQsª EDQQJjQKFyOLrQTXDQ 97

§m b§o sı EuQK•ng v¯ QJK›DYØ n p thuˆ cº DFiFFKº th˙ khai WKiFV§n xu' t, chˆ biˆQWjLQJX\rQi 99

3KiWWUL ˙n ngu n thu b¯n v QJWUrQFkVª KRjQWKL¸n ch FQQJF º a t ng s‡c thuˆ YjF§ h¸ th ng thuˆ 101

ˆ ˇ i v LFiFFkTXDQ7KXˆ 102

;iF ˇQKWUiFKQKL¸m cº DFiFFkTXDQQKjQmc co th›m quy¯n trong vi¸c qu§QOŒWKXWKXˆ i v LWjLQJX\rQi 108

i v LFiF’RDQKQJKL¸SNKDLWKiFWjLQJX\rQi 112

3.2.4 Thı c hi¸n t WF{QJWiFWX\rQWUX\¯QFKtQKViFKWKXˆ 113

+RjQWKL ¸n h¸ th QJSKiSOX–t 115

´ 117

ŁC TÀI LI ˚ ƒ 119

% “

Tính c'p thiˆt cºa đ¯ tài nghiên cu:

"Thuˆ Oj QJX n thu chº yˆu cº D 1611 KjQJ QP V thu v¯ thuˆ chiˆm kho§QJ ˆn 90% t QJWKXQJkQViFK cº DQmc ta T QP

ˆQQD\1KjQm FWDmWQJEm c thı c hi¸n c§LFiFKK¸ th QJFKtQKViFKthuˆ, b Pi\QJjQKWhuˆ F˚QJ m c t ch c l¥i th ng nh' WWKHRQJjQKGc t 7UXQJmkQJ ˆQFiFTX–n, huy¸Q&{QJWiFTX§QOŒWKXˆ WKHRyF˚QJm c

i m LF n b§n, t QJEm c hi¸Q ¥LKyDYjSKiWKX\m FYDLWUzWtFKFı F i

v i vi¸c thı c hi¸QFiFFKtQKViFKWKXˆ

Trong qu§QOŒWKXˆ ª FiFO›QKYı c, ho¥W QJNKDLWKiFNKRiQJV§QOX{QOjO›QKYı Fm F »c bi¸WTXDQWkPEª i v i n¯n kinh tˆ QKmQmc ta hi¸n nay,

vi¸c sæ dØQJWjLQJX\rQNKRiQJV§Q ˙ s§n xu' WWURQJQmFF˚QJQKm[X' t

kh›XmyQJJySNK{QJQK cho ngu QQJkQViFKQmFQKj7X\QKLrQKL¸n nay ho¥W QJ NKDL WKiF NKRiQJ V§n di Q UD QJj\ P t nhi¯X Yj Y i t F nhanh dflQ ˆQQJX\FkWU OmQJNKRing s§n cº DQmFWDQJj\FjQJF¥n ki¸t,

v' Q ¯ {QKLPP{LWUmÆQJQJj\P t tr«m tr QJWuQKWU¥ng xu ng c' p cº DFiF

h¸ th QJJLDRWK{QJF˚QJE‡W «u di QUD˙TX§QOŒFyKL¸XTX§YL¸FNKDLWKiF NKRiQJ V§Q F˚QJ QKm E§R Y¸ P{L WUmÆQJ1Kj Qm F m TX\ ˇQK FiFQJK›DYØ WURQJyFyFiFQJK›DYØY¯WKXˆ SKtYjO ¸ SKt ng thÆL ¯ UDFiFFkFKˆ qu§QOŒWKXYjQp thuˆ i v LFiFFKº th˙ NKDLWKiFVæ dØQJNKRiQJ

s§QWUrQSK¥m vi c§ Qmc

7UrQ ˇDEjQW˝QK+j1DPGRQK QJ »FWKY¯ i¯u ki¸n vˇ WUtˇDOŒQrQQJXQWjLQJX\rQNKRiQJV§QNK{QJFyVı SKRQJSK~7X\QKLrQW˝QK+j1DP »c bi¸WFK~WUQJNKDLWKiFPt lo¥LWjLQJX\rQFyWUOmQJNKiO n

phØc vØ chº yˆXFKR[k\G ı QJYjV§n xu' W[LPQJ - yOjWjLQJX\rQ i

+jQJQPQJX n thu thuˆ t NKDLWKiFiFKLˆm m t tø tr ng l QWURQJFk

c' u kinh tˆ cº a t˝nh Qua kh§RViWYL¸FNKDLWKiFWjLQJX\rQi¯XGRFiF

- t v qu trong n n kinh t th ng Vi t Nam

kh§ thi ª ˇDEjQW˝QK+j1DPQK m thı c hi¸Qm c mØFWLrX cº a h¸ th ng thuˆ t¥L ˇDSKmkQJ

MÝc tiêu nghiên cu đ¯ tài

- Nh m n‡m b‡Wm c qu§QOŒYL¸c thu thuˆ YjWuQKKuQKWKXWKXˆ i v i FiFGRDQKQJKL¸SNKDLWKiFi

- mDUDFiFJL§LSKiSYjFiFNLˆn nghˇ PDQJWtQKNKRDKF ˙ JyS ph«n

kh‡c phØc nh ng h¥n chˆ cº a vi¸c qu§QOŒWjLQJX\rQiYjF{QJWiFTX§n OŒWKXWKXˆ i v i ho¥W QJQj\

- 7uPKL˙XWuQKKuQKWUL˙QNKDLFiFYQE§n pKiSOX–WOLrQTXDQˆn ho¥t QJNKDLWKiFNKRiQJV§QYjWKXWKXˆ i v i ho¥W QJWUrQW¥i t˝QK+jNam

- 7uPKL˙u thı c tr¥QJNKDLWKiFWjLQJX\rQiFº DFiFGoanh nghi¸SWUrQˇa EjQ7 ˝nh

- mDUDFiFV li¸u minh h a cØ th˙ v¯ WuQKWU¥QJNrNKDLYjQp thuˆ cº a FiF’RDQKQJKL¸p, t ymDUDQK ng nh–Q ˇQKiQKJLiYjWuPUD QJX\rQQKkQGflQ ˆn hi¸QWmng th' t thu thuˆ

- ¯ xu' WFiFJL§LSKiS ˙ WQJQJXQWKXFKRQJkQViFKQKjQmFWUrQˇa EjQ7 ˝QKYjmDFiF’RDQKQJKL¸SNKDLWKiFiKR¥W QJWKHRFiFTX\ˇnh cº DSKiSOX–t, tı JLiFWKı c hi¸QWUiFKQKL¸m cº D PuQKYL FkTuan

ch FQQJ

Tính mi và nhng đóng góp cºa đ¯ tài:

- Hi¸QQD\mFyFiFF{QJWUuQKQJKLrQFu v¯ qu§QOŒWKXˆ, v¯ qu§QOŒ

ho¥W QJNKDLWKiFNKRiQJV§Q«QKmQJFKmDFy¯ WjLQJKLrQFXQjRY¯

v' Q ¯ ki˙P VRiW KR¥W ng qu§Q OŒ WKXˆ WURQJ TXi WUuQKkKDL WKiF WjLQJX\rQiW ¥i T˝QK+j1DP ¯ WjLQJKLrQFXPDQJWtQKFØ th˙, thÆi sı

- &KX\rQ ¯ OjPU}W«m quan tr ng cº DF{QJWiFTX§QOŒQKjQmc v¯ m»t KjQKFKtQK i v LFiFKR¥W QJNKDLWKiFWjLQJX\rQiPjFØ th˙ OjKR¥t

ng thu thuˆ, qu§QOŒQgu QWKX i v i ho¥W QJNKDLWKiFWjLQJX\rQ

tUrQ ˇDEjQW˝QK+j1DP QrXOrQQK ng thı c tr¥ng ng thÆLmDUDQKng

gi§LSKiSYjNLˆn nghˇ FyWtQKNK§ WKL˙ QkQJFDRKL¸u qu§ cº a ho¥W ng Qj\

Ph¥m vi và đi tãng nghiên cu.

- V¯ ph¥m vi: Vi¸c thı c hi¸QFiF TX\ ˇnh lu–t cº DQKjQmFWURQJO›QK

vı c qu§QOŒFiFKR¥W QJNKDLWKiFWjLQJX\rQiWUrQˇDEjQW˝QK+jNam

- V¯ LWmQJ&iFFkTXDQFKtQKTX\¯Q ˇDSKmkQJFiFFkTXDQTX§n OŒQKjQmFFKX\rQQJjQKTX§QOŒKR¥W QJNKDLWKiFWjLQJX\rQiYj

FiFW ch c ho¥W QJNKDLWKiFWjLQJX\rQiWUrQˇDEjQW˝QK+j1DP

Phãâng pháp nghiên cu:

˙ ¥W m c mØF tFK QJKLrQ F u, lu–QYQ m V æ dØQJ FiFSKmkQJSKiSWng h SSKkQWtFKFiFV li¸u, th QJNrWK{QJTXD[æ OŒFiFQJXn WjLOL¸u thu th–SYjNK§RViWWKı c tˆ &iFSKmkQJSKiSQj\V ` JL~SFKRYL¸c

gi§i quyˆWFiF\rXF«X ¯ WjLPWFiFKWKX–n l LKkQ

Kˆt c'u lu–n v n

Lu–QYQm c kˆt c' XWKjQKFKmkQJ

ˇQKWK{QJTXDFiFKR¥W ng l–p kˆ ho¥ch, t ch FOmQK¥o, ph i h p, ki˙PVRiWYjWK~F›y nh ng ho¥W ng cº DFRQQJmÆi trong t ch Fy

Qu§QOŒWKXˆ OjP t d¥ng qu§QOŒ[mKi k˙ t NKLFy1KjQmFYjJ ‡n

li¯n v i quy¯n lı c NKjQm c.KiLQL ¸m QLT F˚QJm OjY' Q ¯ mm c nhi¯XQKjNKRDKFQJKLrQFXYjF˚QJmFyQKL ¯XFiFKWLˆp c–n.M i quan

ni¸P ¯XQKuQQK–n QLT ª m t JyF , ph¥PYLNKiFQKDXYi nh ng mØc tFKYjŒQJK›DWKı c ti QNKiFQKDX

.KiLQL¸m QLT WKHR7jLOL¸u B LGmng nghi¸p vØ FKRF{QJFKc m i

cº a T ng cØc Thuˆ m c hi˙XOj ‡KR¥W ng t ch FL ¯XKjQKYjJLiPViW

cº DFkTXDQWhuˆ nh P §m b§RFKRQJmÆi n p thuˆ ch' SKjQKQJK›DYØ n p thuˆ YjR1JkQViFKQKjQmFWKHRTX\ˇnh cº D3KiSOu–t

7X\QKLrQGWLˆp c–QGmLNKtDF¥QKQjRWKu4/7 F˚QJ ¯Xm F[iFˇQKOjPWO›QKYıFTX§QOŒFKX\rQQJjQKm c thı c hi¸n bª i nh ng chº th˙ mang quy¯n lı c nh' WˇQKm FQKjQm FJLDRSKyQKPKm ng t i mØFtFK

m »WUDWURQJTXiWUuQKTX§QOŒKjQKFKtQKYjTX§QOŒNLQKWˆ cº D ' WQmc

CyWK˙ tiˆp c–QNKiLQL¸m QLT GmLKDLJyF sau:

Theo : QLT OjTX§QQKjQmFWURQJO›QKYıFWKXˆOjTXi

WUuQK[k\GıQJFKLˆQOmFSKiWWUL˙QK¸WKQJWKXˆEDQKjQKFiFOX–WWKXˆWFKF TX§Q OŒ L¯X KjQK WKDQK WUD JLiP ViW YL¸F WKıF KL¸Q FiF OX–W WKXˆWKDQKWUDNL˙PWUDWKXˆ[æOŒYLSK¥PSKiSOX–WY¯WKXˆ

: QLT OjTX§QOŒKjQKFKtQKQKjQmFY¯O›QKYıFWKXˆ

OjYL¸FWFKFTX§QOŒL¯XKjQKTXiWUuQKWKX- QSWKXˆWKHRPWWUuQKWı

QK'WˇQK OjKR¥W ng nh P §m b§o sı thı FWKLQJKLrPFK˝QKSKiSOu–t v¯

thuˆ WK{QJTXD sı tı JLiFFº DFKtQK LWmng n p thuˆ, sı h tr cº DFkTXDQ

thuˆ F˚QJQKmFiFFkTXDQQKjQmFFyOLrQTXDQ

/X–W4/7 V4+ mF4XFKLNKyD;,NKSWK

WK{QJTXDQJj\ FyKL¸XOıFWQJj\VDXk\YLˆWW‡WOj

OX–W4/7 WLˆS F–QY' Q t¯ QLT WKHRQJK›DK‰S/X–WNK{QJmDUDNKiLQL¸P

FØWK˙Y¯4/7 PjFK˝QrXUD FiFQLGXQJWURQJ4/7W¥L FºD lX–W

7KHRyQ LGXQJTX§QOŒWKXˆEDRJP QJNŒ WKXˆNKDLWKXˆQSWKXˆ

KL¸QFiFFKtQKViFKWKXˆFºDQKjQmFLWmQJ WiF ng cº a QLT bao

g m: QJmÆi n p thuˆ FkTXDQ QLT YjFiFFkTXDQW ch FFyOLrQTXDQ

7URQJ yP L LWmng gi m WYDLWUzYjYˇ WUtNKiFQKDXQKP §m b§o

FKRFiFOu–t thuˆ m FWKLKjQKQJKLrPFK˝QKYjWKX–n l i, cØ th˙

1JmÆi n p thuˆ (NNT) Oj LWmQJm FTX\ ˇnh cØ th˙ WURQJFiFYQ

b§QSKiSOX–t v¯ FKtQKViFKWhuˆ &iFW ch FFy WUiFKQKL¸m n p thuˆ thay

QJmÆi n p thuˆ, t ch Fm c giao nhi¸m vØ WKXSKtO¸ SKtWKXF1611F˚QJ

m FFRLOjQJmÆi n p thuˆ, chˇu sı L ¯u ch˝nh cº a lu–t QLT YjFyFiFTX\ ¯n

mı c b‡t bu F i v i m L LWmng thu c sı L ¯u ch˝nh cº a lu–t QLT thuˆ,

GOjQJm Ỉi thu thuˆ KD\QJmỈi n p thuˆ &yQK QJQm FTX\ ˇnh t' t c§ FiF

s‡c thuˆ trong m t B lu–t chung v¯ thuˆ, g LOj% lu–t thuˆ vØ Trong b

lu–WQj\QKjOjPOX–t v DTX\ ˇnh v¯ n i dung cØ th˙ cº DFiFOR¥i thuˆ trong

h¸ th ng thuˆ, v DTX\ ˇnh v¯ WUuQKWı , thº tØFKjQKWKXYjFkFKˆ qu§QOŒ

thuˆ F˚QJQKm[ỉ OŒYLSK¥PYj gi§i quyˆWFiFWUDQKFK' p v¯ thuˆ Gi§LSKiS

Qj\m t QJm FiSG Øng t¥i Mi¯n Nam Vi¸W1DPWUmFQP;HP%

lu–t thuˆ vØ, Nguy Q +QJ 7UmkQJ VDR ÒF 6j L* zQ, 1972) Hi¸n t¥i, gi§i

SKiSQj\F˚Q JDQJm FiSG Øng t¥i C QJ£zD 3KiS (25) 1JmFO¥ LFyPW

OX–WNKiFQKDXQKm WURQJFiFYQE§QSKiSOX–WªWQJV‡FWKXˆFyQKQJTX\ˇQKULrQJY¯WKºWØFQJNŒWKXˆF'SPmVWKXˆWKºWØFY¯PXDKRi

kQFKQJWWKºWØFY¯NrNKDLWKXˆWKỈLK¥QQSWKXˆWKºWØFY¯TX\ˆWWRiQWKXˆWKỈLK¥QQSTX\ˆWWRiQWKXˆ1JRjLUDFzQFyFiFYQE§QSKiSOX–W

WRiQY¯KRikQFKQJWFiFYQE§QY¯NKLˆXQ¥LWFiR FiFYQE§QY¯

WKDQKWUDNL˙PWUDFiFYQE§QY¯[æSK¥WKjQKFKtQKL¯XymGflQˆQ

WuQKWU¥QJWQW¥LQKL¯XTX\ˇQKPkXWKXflQWK–PFKtFKQJFKpRQKDXJk\NKyNKQFKRYL¸FWKıFKL¸Q

Sı UD Æi cº a lu–t QLT QP mNK ‡c phØFm FWuQKWU¥ng chia

c‡WWiFKEL¸t v¯ SKmkQJWKc qu§QOŒJLDFiFOR¥i thuˆ; t¥o n¯n t§ng cho vi¸c

iSG Øng m WFkFKˆ qu§QOŒWKXˆ WLrQWLˆn, hi¸Q ¥LWKHRKmng tı WtQKWKXˆ, tı

khai thuˆ, tı n p thuˆ ng thÆi t¥o l–SNKXQJSKiS OŒFKXQJ˙ thı c thi t' t

c§ FiFOX–t thuˆ, pKiSO¸nh thuˆ YjFiFNKR§QWKXNKiFWKXc NSNN k\Oj

m WFkFKˆ ¯ cao quy¯QYjWUiFKQKL¸m cº DFiFFKº th˙ ch' SKjQKSKiSOX–t

thuˆ So v LFiFTX\ ˇnh hi¸QKjQKY¯ thuˆ cº D1KjQm c, lu–t QLT FySK¥m

YL L¯u ch˝nh r QJ Yj WKng nh' W FKR WRjQ EFiF OR¥i thuˆ FiF NKR§n thu

NKiFWKXF1611GRFkTXDQ QLT qu§QOŒWKXWKHRTX\ˇnh cº DSKiSOX–t

Lu–WTX\ ˇQKU} QKyP L WmQJ iS G Øng bao g mQJm Æi n p thuˆ Fk

quan qu§QOŒWKXˆ F{QJFK c qu§QOŒWKXˆ Yj FkTXDQ1KjQmc, t ch FFi

QKkQNKiFFyOLrQTXDQˆn vi¸c thı c hi¸QSKiSOX–t v¯ thuˆ&iFWKº tØFKjQK

FKtQKWKXˆ m FTX\ ˇQKkQJL §QU}UjQJPLQKE¥ch nh PQkQJFDRWUiFK

nhi¸PYjE §R §m quy¯n l i h SSKiSF º DQJmÆi n p thuˆ, t¥RL ¯u ki¸n cho

QJmÆi n p thuˆ ch' SKjQKWWSKiSOX–t thuˆ

Th nh t: Ho nh m

MØFWLrXOjWU¥QJWKiLWmkQJODLOjtFKPjK¸ th ng qu§QOŒPRQJPX n

¥t t L1yFyYDLWUzFKLSKLYj ˇQKKmng ho¥W ng cº DWRjQK¸ th ng

MØFWLrXTX§QOŒOX{QmF[iF ˇQKWUmFQyFKLSK i, dfln d‡t c§ chº th˙ YjLWmng qu§QOŒWURQJWRjQETXiWUuQKKR¥W QJ;iF ˇnh mØFWLrX~QJFyŒQJK›D»c bi¸t quan tr ng trong ho¥W ng qu§QOŒ

«\ º , kˇp thÆLFiFQJK›DYØ lu–Wˇnh v¯ thuˆ cº DPuQKSK§LyQJ ng thÆi 1KjQm c thı c hi¸Qm FFiFP ØFWLrXYQFyFº a m i s‡c thuˆ

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Th p qu i v i

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Th ng, c hi

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ch FQQJTX §QOŒm FFKX\rQP{QKyDQKP ¥Wm c nh ng mØFWLrXQK' t ˇnh (26) H«u hˆW P{ KuQK W ch c qu§Q OŒ Fº D Fk TXDQ WKXˆ g m 3 c' p: 7UXQJmkQJYQJ ˇDSKmkQJ nhi¯u qu c giaFyV ı SKkQFKLDWKXˆ Trung mkQJYjWKXˆ ˇDSKmkQJKR»c thuˆ /LrQEDQJWKXˆ %DQJ7K{QJWKmÆng, b Pi\WKXˆ 7UXQJmkQJKD\/LrQEDQJFyQKL¸m vØ thu nh ng lo¥i thuˆ quan

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