QLHCNN v KT:

N: QLNN v KT l s ql of NN vi ton b nn kt quc dn = quyn lc NN t!n" #$

cc% ql kt n&' b(o tc t)n" t*+,n" v -t*i.n of nn kt quc dn/ +0c t1i2n t!n" #$
c( 3 lo4i c5 #$n l6- -7-/ n -7- v t+ -7- of NN8
I-S cn thit khch quan of NN v ql kt-tch!nh
a/ Trnh by ndung ql nn v kt:
Nn kt% tt*+9n" :n +n" ; cn"<$ , =N l nn kt% tt*+9n" c> iu ti%t?nn kt% tt*+u9n"
c> s ql v< '! of Nn t@o :n +n" ;i cn"<$8 Aiu > c> n"<$ l/ nn kt% n+c t$ c:u
s iu ti%t of tt*+9n" v c:u s iu ti%t of nn+c Bs ql of NnC8 D ql nn+c vi nn kt%
tt*+9n" t@o :n +n" ;i cn"<$ , =N l s cEn ti%t k7c qu$n/ vF nGn" l do s$u yH
Th nht/ phi khc phc nhng hn ch of vic iu tit of ttrng, bm t/hin mc tiu
ptrin kt h!i " r#8
D iu ti%t of tt*+9n" vi s -t*i.n kt% t6t kI di2u n+n" vJn c> nGn" 4n c% cKc b8 =L
dK n+ v 'Mt -t*i.n i o of ;i/ tF bc l tLn 4n c% s iu ti%t of tt*+9n"8
Tt*+9n" ko -(i l n5i c> t. 4t c s i o t*on" vi2c --i t1n6- ;i/ t*on" vi2c nn"
c$o c1l+0n" c1sn" ;i/ t*on" vi2c -t*i.n kt% ;i "iG$ c7c vNn"O PNn" vi vi2c >/ tt*+9n"
cQn" ko kRc -Kc nGn" kuy%t t6t of nn kt% tt*+9n"/ nGn" 'Mt t*7i of nn kt% tt*+9n" S
nTu , on8 TUt c( iu > ko -N 0- v c(n t*9 vi2c t1i2n Ey V nGn" 'Kc tiTu -t*i.n kt%?
; S *$8 Po nTn t*on" qt*Fn v6n n kt%/ s ql nn vi kt% tt*+9n" t@o :n +n"
;i cn"<$ l cEn ti%t . kRc -Kc nGn" 4n c%/ bW sun" cX Wn" of s iu ti%t of
tt*+9n"/ b(o 'Kc tiTu -t*i.n kt% ;8 A> cQn" l t1i2n nvK n" Eu of ql nn v kt%8
Th haiH $ %u&n '(c, c/)*ch v+ ),c mnh kt of m-nh. /n0c phi gii %u&t nhng m1u
thu2n '3i 4ch kt ph5 bin, thng u&n v+ c6 bn trong nn kt %u5c 71n.
T*on" qt*Fn n" kt%/ con n"+9i c> 'i q2 vi n$u8 L0i Lc kt% l bi.u i2n cK t. of 'i
q2 >8 YZi t[ ' con n"+9i -Un Uu n liTn qu$n %n l0i Lc of 'Fn8 T*on" nn kt%
tt*+9n"/ 'Zi i t7c u +n" ti l0i Lc kt% *iTn" of 'Fn8 N+n"/ ki l+0n" kt% tF c> 4n
v ko t. ci$ u co 'Zi n"+9i/ n%u ;\y *$ s t*$n "in v l0i Lc v t] > -7t sin *$
nGn" 'u tuJn v l0i Lc8 T*on" nn kt% tt*+9n" c> nGn" lo4i 'u tuJn c5 b(n s$u yH
? Yu tuJn "iG$ c7c dn vi n$u on t+5n" t*+9n"8
? Yu tuJn "iG$ cV v t0 t*on" c7c dn
? Yu tuJn "iG$ n"+9i s; kd vi ton t. cn" ^n" t*on" vi2c sdKn" ti n"uyTn v
't*+9n"/ ko tLn %n l0i Lc cun" t*on" vi2c Z cun" [n" nGn" o7 v dvK k_' cUt
l+0n"/ @ do4 s[c ko` cn" ^n"H t*on" vi2c ;' 4i t*6t t/ $n ton ;i/ @ do4 $n nin
quc "i$ vF n" s; kd of 'Fn8
? N"oi *$/ can niu 'u tuJn k7c nG$ n+ 'u tuJn v l0i Lc kt% "iG$ c7 nnb c!n"
dn vi Nn+c/ "iG$ c7c :$ -+5n" vi n$u/ "iG$ c7c n"n/ c7c cU- vi n$u t*on" qt*Fn
n" kt% of n+c8
? NGn" 'u tuJn ny c> tLn -W bi%n/ t+9n" ;uyTn v c> tLn c)n b(n vF liTn qu$n %n
quyn l0i cv sn"?c%t of con n"+9id8 %n s Wn :n kt%?;8 Pe c> nn 'i c> t. "i(i quy%t
+0c c7c 'u tuSn >/ iu o l0i Lc of c7c bTn8
Th ba/ t4nh kh8 kh9n ph,c tp of )( nghip kt
A. t1i2n bUt kI 't n" no cQn" -(i "i(i 7- c7c cu fiH P> 'un l' kog P> bi%t l'
kog P> -+5n" ti2n . t1i2n kog P> on c(n . l' kog N"<$ l/ cEn c> nGn" ki2n cV
qu$n v k7c qu$n t+5n" [n"8 N>i cK t. v . i.u/ l' kt% nUt l l' "iEu -(i c> Lt nUt
c7c kiTnH cL l' "iu/ t*L t[c l' "iu/ -+5n" ti2n s; kd v 't*+9n" kd8 Ko -(i c!n"
dn no cQn" c> V c7c ki2n on . ti%n n l' kt%/ l' "iu8 D c$n ti2- of nn *Ut cEn
ti%t t*on" vi2c X t*0 c!n" dn c> nGn" ki2n cEn ti%t t1i2n s n"i2- kt%8
Th t/ t4nh gc:p trong kt v+ bn ch:t gc:p of nn
Nn Fn tn t] ki ; c> "cU-8 Nn b$o "i9 cQn" 4i di2n l0i Lc of "cU- tn" t*: nUt :n
t*on" > c> l0i Lc kt%8 Nn ; cn =N 4i di2n co l0i Lc dtc v ndn/ Nn of t$ l nn of dn/
do dn v vF dn8 YKc tiTu -t*i.n kt% ? ; do Nn t$ ;:n v ql ce 4o l n&' cui cNn"
@' l4i l0i Lc v6t cUt v tin tEn co ndn8 Tuy vy/ t*on" nn kt% niu tn -En/ ',
ch$ vi n+c n"oi/ ko -(i lic no l0i Lc kt% of c7c bTn cQn" lu!n lu!n nUt t*L8 =F v6y/
;i2n ;u +n" v]$ 0- t7c/ v]$ Uu t*$n t*on" qt*Fn n" kt% on c7c 'Mt q2 s, Gu/ q2
ql/ q2 --i8T*on" cuc Uu t*$n on 'Mt t*6n kt%8 Nn t$ -(i t. i2n b(n cUt "cU- of
'Fn . b(o v2 l0i Lc of dtc v of ndn t$8 Pe c> Nn 'i c> t. l' +0c iu >8 N+ v6y
l/ t*on" qt*Fn -t*i.n kt%/ Nn t$ S t. i2n b(n cUt "cU- of 'Fn8jn l do cV y%u on y
cLn l s cEn ti%t k7c qu$n of Nn vi nn kt% tt*+9n" :n +n" ;cn , =N8
b/ Trnh by ndung ql nn v tchnhchnh - tin t
T*on" nn kt% tt*+9n" n>i cun" v nn kt% tt*+9n" c> s ql of nn t@o :n +n" ;cn ,
n+c t$ n>i *iTn"/ tcLn tin t2 l ki2n tin of 'Zi n" t*on" sn" kt% ;8 N> t*c ti%-
ci -i %n c7c n" k7c t] s; sn" %n ql nn8 A. tcLn tin t2 tn" %n c7c n"
t*on" sn" kt% ; t@o 'Kc tiTu v b1cUt of c% / ai fi nn/ t*on" t1i2n cn)n" o*" v ql
'Zi n" of ; cEn cV n" tn" vo tcLn cQn" n+ sdKn" tcLn l c1cK . ql ;i8
A> l ai fi k7c qu$n of bUt kI c% ; no/ bi2t l t*on" ki2n Wi 'i , n+c t$8 =t*a
ql nn vi tcLn tin t2 l 't tUt y%u k7c qu$n +0c t1i2n qu$ $i kL$ c4nH
Th nht u:t ph*t t; vtr< of tch4nh tin t v0i m=i h!ng trong )5ng kt h
TcLn tin t2 c> vt*a bi2t qu$n t*Zn" t*on" nn kt%8 N> tn" v ci -i 'Zi 'Mt n"
t*on" ;/ q2 tcLn tin t2/ tuc -4' t*N q2 s;uUt/ t. i2n b(n cUt of Nn/ of c% v
-Kc vK nn8 ko vy/ ai fi nn -(i t*c ti%- c$n ti2-/ ci -i c7c q2 tcLn tin t2 n&'
l' co c7c q2 tcLn t*on" nn kt%H 't 'Mt +0c t1i2n t@o yTu cEu of quy lu6t "i7 t*:/
quy lu6t l+u t!n" tin t2 v tLn dKn" n"n n"O -N 0- vi ki2n of n+cb 'Mt k7c
-1vK co vi2c t1i2n 'Kc tiTu/ nvK of Nn t*on" t]n" t9i kI8 A> l yTu cEu '$n" tLn k7c
qu$n ;uUt -7t t] c1n)n" nvK ql of Nn8
Th hai u:t ph*t t; vtr< tch4nh of /n
Aiu ny +0c t. i2nH Nn sd tcLn tin t2 l ccK qu$n t*Zn" t*on" ql ;i n>i cun" v
ql nn kt% n>i *iTn"8 Nn l n"+9i o*" v ql 'Zi n" of ;/ of nn kt% quc dn8 Yt
t*on" nGn" ccK ql kt% v< '! qu$n t*Zn" nUt of Nn l tcLn tin t28 =t*a to ln of Nn v
tcLn tin t2 +0c t. i2n qu$ c7c i%' s$uH
"#t l$H Nn :n *$ c7c lu6t/ -7- l2n/ n": :n/ quy%t :n v tcLn/ cs7c v ns/ v tu%/
v tLn dKn"/ tin t2O8 P7c lu6t/ cs7c ny ko nGn" bRt buc c7c dn v dn c+ -(i tun tV/
-(i t@o/ ' can t4o ki2n/ 't*+9n" . c7c dn n"8
Hai l$H Nn bf vn t+ vo c7c dn qu$n t*Zn" of 'Fn/ c7c ku vc c!n" cn"/ c7c k%t cUu 4
tEn"8 NGn" n"u^n tcLn to ln t+ vo c7c lvc k7c n$u/ ko ce t4o 't*+9n"/ n l$n"
co c7c dn n"/ ' can t4o *$ c5 s, v6t cUt k1tu6t i2n 4i co c7c n"n 'i/ ku vc
'i/ c> tE' qu$n t*Zn" i vi ton b nn kt% quc dn8
%a l$H Nn cQn" l n"u^n cun" [n" c7c n"u^n vn co n+c/ Nn l n"+9i quy%t :n -7t
n tin t2/ ki.' so7t c7c n" tdKn" v --i tLn dKn"8 T*on" ki2n kt% tt*+9n"/ n" of
c7c dn ko t. ti%u n"u^n vn tLn dKn"/ ko t. ko c:u tn" of l+u t!n" tin t2/ of s cun"
[n" tcLn of Nn8 N"oi *$/ Nn can t*0 "i7/ bN lX/ quy :n "i7O
%&n l$H Nn ci tiTu = vn ns sl t*, tn l n"+9i 'u$ n" ln nUt of n+c8 NGn" ko(n
ci of ns nn t4o tn 't s[c '4n = tin to ln v ai fi nGn" / dvK $ d4n"/ -[c t4-
t4o *$ tt*+9n" to ln co vi2c tiTu tK o7/ dvK of c7c dn8 T*on" bUt c[ Fn t7i ; no/ s[c
'u$ do ci tiTu nsnn t4o *$ l s[c 'u$ ln nUt on t: t*+9n" v > l lc l+0n" tiTu tK ln
nUt8
N'( l$H Nn vi t+ c7c l n"+9i c> quyn lc/ t1i2n s kt*$/ kso7t tcLn i vi c7c n"
kt%/ ;/ t*on" > c> n" tcLn of c7c dn8 NGn" vi2c kd -4' -7-/ bT bi v tcLn of
c7c dn +0c nn ;h l t@o -lu6t/ b(' co c7c dn n" t@o yTu cEu of nn kt% v sn" of
ndn8P7c v tcLn on tE' v< '! > ce c> Nn 'i c> k( n)n" ci -i/ tn" %n 'Zi
n" t*on" sn" kt% ;8 Qu$ >/ Nn v]$ bRt buc v]$ t4o ki2n co c7c n" t*on" nn
kt% -t*i.n8T] nGn" v on c> t. kmn" :n *&n"/ t*on" bUt kI ; no/ bi2t l nn kt%
tt*+9n" c> s ql of Nn t@o :n +n" noPN , n+c t$H Nn ql tcLn tin t2 l tUt y%u
k7c qu$n/ ^n" t9i cQn" l ai fi k7c qu$n ;uUt -7t t] b(n cUt of Nn t$8
II- qlnn li)n *an +n ql thu
- t( *an t,-n. ql nn v kt: Nn KT nc t$ c:u s iu ti%t of tt*+9n" v c:u s iu ti%t
of NN8 D ql NN vi nn kt% tt*+9n" t@o :n +n" noPN , =N l s cEn ti%t k7c
qu$n/ vF nGn" l do s$u yH
Th/ nh0t/ -(i kRc -Kc nGn" 4n c% of vi2c iu ti%t of tt*+9n"/ b(' t1i2n 'Kc tiTu
-t*i.n kt% no S *$8Tt*+9n" ko f(i l n5i c> t. 4t c s i o t*on" vi2c --i t1n6-
;/ t*on" vi2c nn" c$o cl+0n" csn" ;/ t*on" vi2c -t*i.n kt ; "iG$ c7c vNn"888 PNn" vi
vi2c >/ tt*+9n" cQn" ko kRc -Kc nGn" kuy%t t6t of nn kt tt*+9n"/ nGn" 'Mt t*7i of nn
kt tt*+9n" S nTu , on8 $ll iu > ko fN 0- v c(n t*, vi2c t1i2n Ey V nGn" 'Kc tiTu
-t*i.n kt ; S *$8 Po nTn t*on" #7 t*Fn vn n kt/ s ql nn vi kt tt*+9n" t@o :n
+n" t@o :n +n" ;cn l cEn ti%t . kRc -Kc nGn" 4n c%/ bW sun" cX Wn" of
s iu ti%t of tt*+9n"/ b(o 'Kc tiTu -t*i.n kt ;8 A> cQn" l t1i2n nvK n" Eu of ql nn
v kt8
Th/ haiH = quyn lc/ cs v s[c '4n kt% of 'Fn8 NN -(i "quy%t nGn" pq l0i Lc kt% -
bi%n/ t+9n" ;uyTn v c5 b(n t*on" nn kt% quc dn8
T*on" qt*Fn n" kt/ con n"+9i c> 'i q2 vi n$u8 L0i Lc kt l bi.u i2n cK t. of 'i
q2 >8 YZi t[ ' con n"+9i -Un Uu u liTn #$n %n l0i Lc of 'Fn8 T*on" nn kt
tt*+9n"/ 'Zi i t7c u +n" ti l0i Lc kt *iTn" of 'Fn8 N+n" ki l+0n" kt tF c> 4n
v ko t. ci$ u co 'Zi n"+9i/ n%u ;(y *$ s t*$n "in v l0i Lc v t] > -7t sin *$
nGn" 'u tuJn v l0i Lc8 T*on" nn kt tt*+9n" c> nGn" lo4i 'u tuJn c5 b(n s$uH
r Yu tuJn "iG$ c7c dn vi n$u on t+5n" t*+9n"
r Yu tuJn "iG$ cV v t0 t*on" c7c dn
r Yu tuJn "iG$ n"+9i s; kd vi ton t. cn" ^n" t*on" vi2c sd ti n"uyTn v 't*+9n"/
ko tLn %n l0i Lc cun" t*on" vi2c Z cu" [n" nGn" v dvK k_' cUt l+0n"/ @ do4 s[c
ko` cn" ^n"H t*on" vi2c ;' 4i t*6t t/ $n ton ;/ @ do4 $n nin quc "i$ vF n" s;
kd of 'Fn8N"oi *$/ can niu 'u tuJn k7c nG$ n+ 'u tuJn v l0i Lc kt "iG$ c7
nn/ c!n" dn vi nn/ "iG$ c7c :$ -+5n" vi n$u/ "iG$ c7c n"n/ c7c cU- vi n$u t*on"
qt*Fn n" kt of nc8NGn" 'u tuJn ny c> tLn -W bi%n/ t+9n" ;uyTn v c> tLn c)n
b(n vF liTn #$n %n quyn l0id v sn"?c%t of con n"+9iss %n s Wn :n kt?;8 Pe c> n
nc 'i c> t. "i(i quy%t c c7c 'u tuJn >/ iu o l0i Lc of c7c bTn8
? T[ b$/ tLn k> k)n -[c t4- of s n"i2- kt%
A. t1i2n bUt kI 't n" no cQn" -(i "i(i 7- c7c cu fiH P> 'un l' kog P> bi%t
l' kog P> -+5n" ti2n . t1i2n kog P> on c(n . l' kog N"<$ l/ cEn c> nGn" ki2n
cV #$n v k7c #$n t+5n" [n"8 N>i cK t. v . i.u/ l' kt l l' "iu -(i c> Lt nUt
c7c ki2nH cL l' "iu/ t*L t[c l' "iu/ -+5n" ti2n s; kd v '!i t*+9n" kd8 ko f(i c!n"
dn no cQn" c> V c7c ki2n on . ti%n n l' kt/ l' "iu8 D c$n ti2- of nn *Ut cEn
ti%t t*on" vi2c X t*0 c!n" dn c> nGn" k cEn ti%t . t1i2n s n"i2- kt8
? T[ t+/ tLn "cU- t*on" kt% v b(n cUt "cU- of NN
NN Fn tn t] ki ; c> "i$i cU-8 NN b$o "i9 cQn" 4i di2n l0i Lc of "i$i cU- tn" t*:
nUt :n t*on" > c> l0i Lc kt8 NN ;cn =N 4i di2n co l0i Lc dtc v ndn/ NN of t$ l
nn of dn/ do dn v vF dn8 YKc tiTu -t*i.n kt ; do nn t$ ; v ql ce 4o l n&' cui
cNn" @' l4i l0i Lc v6t cUt v tin tEn co ndn8 Tuy vy/ t*on" nn kt niu tn -En/
', ch$ vi nc n"oi/ ko -(i lic no l0i Lc kt of c7c bTn cQn" lu!n lu!n nUt t*L8 =F v6y/
;i2n ;u +n" v]$ 0- t7c/ v]$ Uu t*$n t*on" #7 t*Fn n" kt on c7c 'Mt q2 s, Gu/
q2 ql/ q2 --i8 T*on" cuc Uu t*$n on 'Mt t*6n kt8 Nn t$ f(i t. i2n b(n cUt "cU- of
'Fn . b(o v2 l0i Lc of dtc v of ndn t$8 Pe c> Nn 'i c> t. l' dc iu >8 n+ v6y
l/ t*on" qt*Fn -t*i.n kt/ nn S t. i2n b(n cUt "cU- of 'Fn8 jn l do cV y%u on y
cLn l s cEn ti% k7c #$n of nn vi nn kt tt*+9n" :n +n" ;cn , vn8
T1n. quan ql nn v Tch!nh c2n. :
3456 Kni7( ql tch!nh c2n.4
Ql tcLn c!n" l n" of c7c cV t. ql tcLn c!n" t!n" qu$ vi2c sd c> cV :n c7c
--7- ql v ccK ql . tn" v iu ki.n n" of tcLn c!n" n&' 4t +0c c7c 'Kc
tiTu S :n8Tc cUt of ql tcLn c!n" l qt*Fn l6- k$Zc/ tW c+c/ itu n v ki.'
so7t n" tu ci of Nn n&' -vK co vi2c t1i2n c7c c1n)n" nvK of Nn c> qu( nUt8
b!"/ #gt$c ql tchnh c%ng!
odn" ql tcLn c!n" +0c t1i2n t@o nGn" n"tRc c5 b(n s$uH8
? /gtc t>p trung 71n ch?@ T6- t*un" dn cV l n"tRc n" Eu t*on" ql tcLn c!n"8 Aiu
ny +0c t. i2n , ql nsnn/ ql quu tcLn nn v ql tcLn vi c7c c#$n cLn v v: s
n"i2-8 T6- t*un" dn cV b(o co c7c n"u^n lc of ;i/ of nn kt% +0c sdKn" t6- t*un"
v --i 0- l8 P7c ko(n tu?ci t*on" ql tcLn c!n" -(i +0c bn b4c tc s c!n"
k$i n&' 7- [n" c7c 'Kc tiTu vF l0i Lc cn" ^n"8
?/gtc hAH N"tRc/ #( l n"tRc qu$n t*Zn" t*on" ql tcLn c!n"8 o#( t*on" ql tcLn
c!n" +0c t. i2n on tUt c( c7c lvc ct*:/ kt% v ;i8 Ki t1i2n c7c ndun" ci tiTu c!n"
cn"/ Nn lu!n +n" ti vi2c t1i2n c7c nvK v 'Kc tiTu on c5 s, l0i Lc of ton t. cn"
!n"8 N"oi *$/ #( kt% cQn" l t+c o qu$n t*Zn" . Nn cn nRc ki b$n n c7c cs7c
v c7c quy%t :n liTn qu$n %n ci tiTu c!n"8 o#( v ;i l tiTu t[c *Ut cEn qu$n t'
t*on" ql tcLn c!n"8 YMc dN *Ut k> :n l+0n"/ son" nGn" l0i Lc of ;i lu!n +0c
c6-/ cn nRc/ t6n t*Zn" t*on" qt*Fn ql tcLn c!n"8 o#( ;v #( kt l $i ndun" qu$n
t*Zn" -(i +0c ;@' ;_t ^n" t9i ki Fn tn 't quy%t :n/ $y 't cs7c ci tiTu ns8
B /gtc th5ng nh:tH Tn" nUt ql t@o nGn" vb(n -lu6t l n"tRc ko t. ti%u t*on" ql
tcLn c!n"8 Tn" nUt ql cLn l vi2c tun tV t@o 't quy :n cun" t] vi2c Fn
tn/ sd/ ki`' t*$ t$n t*$/ t$n quy%t to7n/ ;h l c7c v+n" 'Rc t*on" qt*Fn t*i.n k$i
t1i2n8 T1i2n n"tRc ql tn" nUt sl b(o tLn bFn mn"/ c!n" =/ b(o #(/ 4n c% nGn"
tiTu cc v nGn" *Vi *o ki quy%t :n c7c ko(n ci tiTu c!n"/8
? /gtc cCng kh#i, minh bch@ P!n" k$i 'in b4c t*on" n" viTn/ --i c7c n"u^n lc
tcLn c!n"/ l n"tRc qu$n t*Zn" n&' b(o co vi2c ql n"u^n tcLn c!n" +0c t1i2n
tn" nUt v #(8 T1i2n c!n" k$i 'in b4c t*on" ql sl t4o k co cn" ^n" c> t.
"i7' s7t/ ki.' so7t c7c quy%t :n v tu/ ci t*on" ql tcLn c!n"/ 4n c% nGn" tUt to7t
v b(o #( of nGn" ko(n tu/ ci tiTu c!n"8
TCH!NH C8N9
%:n ch0t:T*on" tc tivn sn" ;/ n" tcLn t. i2n *$ $s l c7c i2n t+0n" tu/ ci =
tin? s vn n" of n"u^n tcLn? "Rn lin vi vi2c t4o l6- o* sd quu tin t2 nUt :n8 wn
-1vi ton b nn kt/ "Rn lin vi s n" of c7c cV t. t*on" l1vc kt% ; k7c n$u c> c7c
quu tin t2 k7c n$u +0c Fn tn v sd8 =L dK n+H Quu tin t2 of "Fn/ quu tin t2
of c7c dnb quu tin t2 of c7c o*" b(o i.' tLn dKn"/ c7c quu tin t2 c!n"8xRn vi cV t. l
nn/ c7c quu tin t2 c!n" +0c t4o l6- v sd "Rn lin vi quyn lc kt% v ct*: of Nn v t1i2n
c7c c1n)n" kt% ; of Nn8 Qt*Fn Fn tn v sd c7c quu tin t2 c!n" cLn l qt*Fn Nn
t$' "i$ --i c7c n"u^n tcLn t!n" qu$ n" tu/ ci = tin of tcLn c!n"8 P7c n"
tu/ ci = tin > l 'Mt bi.u i2n bTn n"oi of tcLn c!n"8 Tuy v6y/ cEn n6n *y *&n"/ qt*Fn
divn *$ c7c n" tu/ ci = tin of nn ti%n n on c5 s, c7c lu6t l2 do nn quy :n S l'
n(y sin c7c q2 kt% "iG$ nn vi cV t. k7c t*on" ;8 A> cLn l c7c q2 kt n(y sin t*on"
qt*Fn nn t$' "i$ --i v sd nGn" n"u^n tcLn . t4o l6- o* sd c7c quu c!n"8 P7c q2
kt% > cLn l 'Mt b(n cUt bTn t*on" of tcLn c!n"/ bi.u i2n ndun" kt% ; of tcLn
c!n"8TcLn c!n" l tWn" t. c7c n" tu/ ci = tin do NN ti%n n/ n> -17n c7c q2 kt%
n(y sin t*on" qt*Fn t4o l6- v sd c7c quu tin t2 c!n" n&' -Kc vK t1i2n c7c c1n)n" of
NN v 7- [n" c7c nu cEu/ l0i Lc of ton ;8N+ v6y/ tcLn c!n" l 't -4' t*N kt% "Rn
vi t1n6- v ci tiTu of NN8 TcLn c!n" v]$ l n"u^n lc . NN t1i2n c7c c1n)n" vn c>
of 'Fn/ v]$ l c1cK . NN ci -i/ 1cen c7c n" k7c of ;8 TcLn c!n" l c1cK qu$n
t*Zn" of NN . t1i2n nGn" nvK -t*i.n kt%/ ct*:/ ; of Ut nc8
;4 Cc c6n'n. of tch!nh c2n.
P1n)n" of tcLn c!n" l c7c tuc tLn k7c qu$n vn c>/ l k1n)n" bTn t*on" t. i2n
tdKn" ; of tcLn8TcLn n>i cun" c> z c1n)n" c5 b(n l c1n)n" --i v c1n)n" "i7' c8
TcLn c!n" l 't b -6n cUu tn qu$n t*Zn" of tcLn/ c> n_t Mc tN l "Rn vi t1n6-
v ci tiTu of PLn -V8 ko >/ c7c c1n)n" of t1cLn c!n" cQn" ;uUt -7t t] z c1n)n" of
tcLn/ ^n" t9i c> ', *n" tT' c)n c[ vo n_t Mc tN of t1cLn c!n"8 P> t. nTu lTn b$
c1n)n" of t1cLn c!n" l t4o l6- vn/ --i l4i v -n bW/ "i7' c v iu cen8
"!&! '/n(ng t)* l+, v-n
T*on" nn kt% tt*+9n"/ vn tin t2 l ki2n v tin co 'Zi n" kt?;8 Tc *$/ c1 n)n"
t4o l6- vn l 't ku tUt y%u of qt*Fn --i/ nTn ki n>i v c1n)n" of tcLn n>i cun"/
n"+9i t$ t+9n" ko t7c *iTn" *$ tn 't c1n)n"8 Tuy niTn/ i vi tcLn c!n"/ vUn
t4o l6- vn c> s k7c bi2t vi t4o l6- of c7c ku tcLn k7c/ n> "iG vt*a #$n t*Zn" v c>
n"<$ quy%t :n vi ton b #7 t*Fn --i/ vF v6y/ c> t. t7c *$ tn 't c1n)n" *iTn"
bi2t8PV t. of #7 t*Fn t4o l6- vn l NN8 At+0n" of #7 t*Fn ny l c7c n"u^n tcLn t*on"
; do NN t$' "i$ iu ti%t8 AMc tN of c1n)n" t4o l6- vn of tcLn c!n" l #7 t*Fn ny "Rn
vi quyn lc ct*: of NN8 NN sd quyn lc ct*: of 'Fn . Fn tn c7c quu tin t2 of 'Fn
t!n" qu$ vi2c tu c7c ko(n c> tLn bRt buc t] c7c cV t. kt% ;88
"!"! '/n(ng ,,h-i l)i v ,h.n b/
PV t. --i v -n bW l nn vi t+ c7c l n"+9i nR' "iG quyn lc ct*:8 At+0n" --i v
-n bW l c7c n"u^n tcLn c!n" t6- t*un" t*on" ns NN v c7c quu tin t2 k7c of NN/ cQn"
n+ t1n6- of c7c -7- nn v t. nn t*on" ; ' nn t$' "i$ iu ti%t8T!n" qu$ c1n)n"
--i/ tcLn c!n" t1i2n s -n ci$ n"u^n lc tcLn c!n" "iG$ c7c cV t. tuc NN/ c7c
cV t. t$' "i$ vo c7c q2 kt% vi NN t*on" vi2c t1i2n c7c c1n)n" vn c> of NN/ c1n)n"
--i of tcLn c!n" n&' 'Kc tiTu c!n" = ;8 TcLn c!n"/ bi2t ns n n/ c sd l' c1cK .
iu cen t1n6- of c7c cV t. t*on" ; t!n" qu$ tu% v ci tiTu c!n"8PNn" vi --i/
tcLn c!n" can t1i2n c1n)n" -n bW8 T!n" qu$ c1n)n" ny/ c7c n"u^n nn lc tcLn
c!n" c -n bW 't c7c c> cV Lc t@o cL of NN n&' t1i2n s c$n ti2- of NN vo
c7c n" kt%?;8 T*on" ki2n cuy.n t] c5 c% ql t6- t*un" qu$n liTu b$o cU- s$n" c5 c%
tt*+9n" c> s iu ti%t of NN/ c1n)n" -n bW of tcLn c!n" +0c v6n dKn" c> s l$ cZn/
cn nRc/ tLn to7n/ c> t*Zn" t'/ t*Zn" i.'/ n&' 4t qu( -n bW c$o8
"!0! '/n(ng gi12 3-c v 3iu ch4nh!
=i t+ c7c l 't c!n" cK ql t*on" t$y NN/ NN v6n dKn" c1n)n" "i7' c v iu cen of
tcLn c!n" . kt*$ = tin i vi #7 t*Fn v6n n" of c7c n"u^n tcLn c!n" v iu cen
#7 t*Fn > t@o c7c 'Kc tiTu ' NN *$8 PV t. of #7 t*Fn "i7' c v iu cen l
NN8 At+0n" of s "i7' c v iu cen l #7 t*Fn v6n n" of c7c n"u^n tcLn c!n"
t*on" s Fn tn v sd c7c quu tin t28
xi7' c = ^n" tin l vt*a k7c #$ of tcLn n>i cun"8 TcLn c!n" cQn" t1i2n s "i7'
c = ^n" tin i vi 'Zi s v6n n" of c7c n"u^n tcLn c!n"/ t!n" qu$ > bi.u i2n
c7c n" of c7c cV t. tuc NN8 Pan c1n)n" iu cen of tcLn c!n" c t1i2n on c5 s,
c7c kqu( of "i7' c/ l s t1n" c> cL of NN n&' 1cen c7c bUt 0- l t*on" #7 t*Fn
Fn tn v sd c7c quu tin t2 tuc tcLn c!n"
<4 "&i qh7 .i=a c:i cch hch!nh v$ c:i cch tch!nh c2n.
5!&! '6i c1ch tchnh c%ng tr*ng 7u th c6i c1ch hchnh
Yi q2 "iG$ c(i c7c cLn vi tcLn c!n" +0c t. i2nH
? =i2c tc ti n" of b '7y NN "Rn lin vi c5 c% tcLn X t*0 co c7c n" >8
? =i2c -n cU- ql cLn -(i t+5n" [n" vi s -n cU- ql kt% v -n cU- ql tcLn
c!n" . b(o kin -L co n" c> qu( , 'Xi cU-8
? j(n tn 'Xi cU- cLn quyn t*on" b '7y cLn u c> t*ni2' v quyn 4n nUt :n
t*on" ql tcLn c!n" , -4' vi of 'Fn8
? P7c t. c% v ql tcLn c!n" c> tdKn" ci -i n" of c7c c5 #$n nn t@o 'on" 'un
of nn8
? Quy '! { c5 c% ci tiTu tcLn c!n"/ bi2t l . t*( l+5n" co i n"Q cbcc t*on" b '7y
nn/ c> t1n" #$n t*Zn" %n vi2c -7t uy n)n" lc of i n"Q t*on" c!n" vi2c >8
? NN t1i2n "i7' s7t = ^n" tin i vi n" of c7c c5 #$n cLn nn8
5!"! n dung *8 c6i c1ch tchnh c%ng
Ndun" of c(i c7c tcLn c!n" b"^'H
Dh, nh:t/ Wi 'i c5 c% -n cU- ql tcLn v ns/ b(o tLn tn" nUt of tn" tcLn
quc "i$ v vt*a ce 4o of ns T|b ^n" t9i -7t uy tLn tLc cc cV n"/ n)n" n"
s7n" t4o v t*ni2' of :$ -+5n" cQn" n+ c7c n"n t*on" vi2c iu n tcLn v ns8
Dh, h#i/ b(o quyn quy%t :n ns :$ -+5n" of oANk c7c cU-/ t4o ki2n co cLn #yn
:$ -+5n" cV n" ;h l c7c c!n" vi2c of :$ -+5n"b quyn quy%t :n of c7c D,/ j/
j$n/ N"n v -n bW ns co c7c v: t*c tucb quyn cV n" of c7c v: sd ns t*on" -1vi
d to7n c duy2t -N 0- vi c% / c1s7c8
Dh, b#, on c5 s, -n bi2t *y c5 #$n cLn c!n" quyn vi o*" s n"i2-/ dvK c!n"/ t1i2n
Wi 'i c5 c% -n bW ns co c5 #$n cLn/ ;>$ bf c% cU- kin -L c)n c[ vo kqu(
v cUt l+0n" n"/ +n" vo ki.' so7t Eu *$/ cUt l+0n" ce tiTu t@o 'Kc tiTu of c5
#$n cLn/ Wi 'i tn" :n '[c ci tiTu 5n "i(n 5n/ t)n" quyn cV n" co c5
#$n sd ns8
Dh, t, Wi 'i c5 b(n c% tcLn i vi ku vc dvK c!n"8
Dh, n9m/ t1i2n tL i.' . 7- dKn" *n" *Si 't s c5 c% tcLn 'i
Dh, )*u/ Wi 'i ct7c ki.' to7n vi c7c c5 #$n cLn/ v: s n"i2- n&' nn" c$o
t*ni2' v qu( sd kin -L t] nsnn/ ;>$ bf tFn t*4n" niu Eu 'i t$n t*$/ kt*$/ ki.'
to7n/ vi c7c c5 #$n n cLn/ v: s n"i2-
Ql thu t,on. l>nh vc Ql tch!nh c2n.
Ql tcLn c!n" l n" of c7c cV t. ql tcLn c!n" t!n" qu$ vi2c sd c> cV :n c7c
-1-7- ql v c1cK ql . t1n" v iu ki.n n" of tcLn c!n" n&' 4t c c7c 'Kc
tiTu S :n8
Tc cUt of ql tcLn c!n" l qt*Fn l6- k% o4c/ o*"/ iu n v ki.' so7t n" tu
ci of nn/ -17n tn" c7c q2 kt% d+i Fn t[c "t*: t*on" qt*Fn Fn tn v sdKn" c7c
quu tin t2 of nn n&' -1vK vi2c t1i2n nGn" c1n)n" vn c> of nn vi ; Bko vF 'Kc tiTu
tu l0i nu6nC8
S cn thit khch quan v ql NN t,on. ql tch!nh c2n.H
nn sd niu -1-7- . ql tcLn c!n" n+H
? }-7- cLn l c7c t[c tn" t*c ti%- of nn t!n" qu$ c7c quy%t :n d[t ko7t v c>
tLn bRt buc t*on" ku!n kW lu6t -7-lTn c7c cV t. kt%8Nn ;d v ko n"]n" on ti2n
kun" -lu6t/ t4o *$ 't n l$n" -l co c7c cV t. t$' "i$ vo n" of nn kt n&'
t1i2n c7c 'Kc tiTu of nn t*on" nGn" tFn un" nUt :n8}-7- ny '$n" tLn bRt buc v
tLn quyn lc8
? }-7- kt% l c7c t[c t1n" "i7n ti%- of nn/ d$ on nGn" l0i Lc kt% c> tLn un" dJn
lTn t+0n" ql/ n&' l' co t+0n" ql t "i7c/ cV n" on tn tt nvK +0c "i$o8
}-7- ny ', *n" quyn n" co c7c cV t. kt%/ ^n" t9i cQn" t)n" t*ni2' kt% of Z8
A *$ ci%n l+0c -t*i.n kt?; qui :n nvK 'Kc tiTu -N 0- vi tc t%8 Dd c7c :n '[c kt
Bn+ "iSn n- tu%/ "i(' tu% suUt tu% TNkN t] z~ ;un" can zC/ c7c bi2n -7- an
b(y/ kLc tLc kt . l!i cun/ tu it/ kuy%n kLc c7c cV t. kt% -t*i.n s; t@o +n" Lc
n+c/ l0i n8 Dd cs7c +u Si kt%8
Yt t*on" nGn" c1cK ql kt% v< '! qu$n t*Zn" nUt of Nn l tcLn8 =t*a to ln of Nn v
tcLn +0c t. i2n qu$ c7c i%' s$uH
? Nn :n *$ c7c lu6t/ -7- l2n/ n": :n/ quy%t :n v tcLn/ c1s7c v ns/ v tu%/ v tLn
dKn"/ tin t2O8 P7c lu6t/ c1s7c ny ko nGn" bRt buc c7c dn v dc+ -(i tun tV/ -(i
t@o/ ' can t4o ki2n/ '!i t*+9n" . c7c dn n"8
? Nn bf vn t+ vo c7c dn qu$n t*Zn" of 'Fn/ c7c ku vc c!n" cn"/ c7c k%t cUu 4 tEn"8
NGn" n"u^n t1cLn to ln t+ vo c7c lvc k7c n$u/ ko ce t4o '!i t*+9n"/ n l$n"
co c7c dn n"/ ' can t4o *$ c5 s, v6t cUt k1tu6t i2n 4i co c7c n"n 'i/ ku vc
'i/ c> tE' qu$n t*Zn" i vi ton b nn kt% quc dn8
? Nn cQn" l n"u^n cun" [n" c7c n"u^n vn co n+c/ Nn l n"+9i quy%t :n -7t n
tin t2/ ki.' so7t c7c n" tLn dKn" v --i tLn dKn"8 T*on" ki2n kt% tt*+9n"/ n" of
c7c dn ko t. ti%u n"u^n vn tLn dKn"/ ko t. ko c:u tn" of l+u t!n" tin t2/ of s cun"
[n" t1cLn of nn8 N"oi *$/ nn can t*0 "i7/ bN lX/ quy :n "i7O
? Nn ci tiTu = vn ns sl t*, tn l n"+9i 'u$ n" ln nUt of n+c8 NGn" ko(n ci of
nsnn t4o tn 't s[c '4n = tin to ln v ai fi nGn" / dv $ d4n"/ -[c t4- t4o *$
tt*+9n" to ln co vi2c t1tK / dv of c7c dn8 T*on" bUt c[ Fn t7i ; no/ s[c 'u$ do ci
tiTu nsnn t4o *$ l s[c 'u$ ln nUt on tt*+9n" v > l lc l+0n" tiTu tK ln nUt8
? Nn vi t+ c7c l n"+9i c> quyn lc/ t1i2n s kt*$/ k1so7t t1cLn vi c7c n" kt%/ ;/
t*on" > c> n" t1cLn of c7c dn8 NGn" vi2c kd -4' -7-/ bT bi v t1cLn of c7c dn
+0c nn ;h l t@o -lu6t/ b(' co c7c dn n" t@o yTu cEu of nn kt% v sn" of
ndn8P7c v1 t1cLn on tE' v< '! > ce c> nn 'i c> k1n)n" ci -i/ tn" %n 'Zi
n" t*on" sn" kt% ;8 Qu$ >/ Nn v]$ bRt buc v]$ t4o ki2n co c7c n" t*on" nn
kt% -t*i.n8NDNN +0c ;@' l b -6n qu$n t*Zn" nUt of t1cLn c!n"8 NDNN l ton b c7c
ko(n tu/ ci of nn S +0c c#$n nn c> t\' quyn quy%t :n v +0c t1i2n t*on" 't
n)' . b(' t1i2n c7c c1n)n"/ nvK of nn8= kL$ c4n kt%/ n" tu ? ci of NDNN t.
i2n qt*Fn --i v --i l4i 't b -6n "t*: tWn" s- ;8 P1n)n" c5 b(n of NDNN l c1cK
t1i2n vi2c -n bW n"u^n lc t*on" ;b t1i2n c1n)n" t7i --i t1n6- v c1n)n" iu cen v<
'! nn kt% quc dn8 =F t% NDNN t1n" t*c ti%- v "i7n ti%- ti Eu %t c7c cV t./ c7c
v: v c7c o*" t*on" ;8 NDNN cQn" >n" vt*a qu$n t*Zn" t*on" vi2c t1i2n c!n" = ; v "i(i
quy%t c7c v ;
N? of ql nn t,on. l>nh vc tch!nh c2n.:Tu% l n"u^n tu cV y%u of nsnn/ -1(n b(n cUt
of c% ;8 ko v6y t*on" ql tu%/ Nn cEn -(i lu!n on ti2n . 't 'Mt b(' n"u^n
tu co nn/ 'Mt k7c n" viTn +0c s >n" ">- of ton dn t*on" vi2c t4o *$ 't n"u^n
lc t1cLn V '4n . -t*i.n kt%/ ;d n+c8 Tu% l c1cK qu$n t*Zn" ">- -En tLc cc "i('
bi ci ns/ "i(' l4' -7t/ Wn :n kt% ? ;/ cu\n b: ki2n v tin co vi2c -t*i.n n+c
lu di8 =i nn kt% niu tn -En/ tn" tu% +0c 71dKn" tn" nUt "iG$ c7c tn
-En kt%8 Tu% -(i b$o qu7t +0c Eu %t c7c n" kd/ c7c n"u^n t1n6- t*on" ; O
Ps7c tu% S bRt Eu -7t uy +0c tdKn" ql/ iu ti%t v< '! nn kt% n+H
? = Tu% "t"t tic \y s; kd v l+u t!n" vF ce tLn on -En "t*: t)n" tT' of / dv/
n9 > kRc -Kc +0c n+0c i.' 7n tu% t*Nn" of tu% do$n tu t*+c y8 T] n"y
11z S tu - n>' ko c:u tu% t] z~ n>' ;un" can z n>' vF n%u n>' /
dv tuc t+0n" c:u tu% tF tu% Eu vo +0c kUu t*] can n%u n>' / dv tuc
t+0n" ko c:u tu% tF tu% Eu vo ko +0c kUu t*]8 YMt k7c l4i ', *n" n>' +u Si .
kuy%n kLc ;uUt k\u8
? = tu% TNkN t] n"y 11z S "i(' tu% suUt t] z~ ;un" can z "ii- dn t4o
tT' l0i nu6n/ ">- -En tic \y t+ vn/ c(i ti%n c!n" n"2b tu - t+0n" c:u tu%
TNkN ce can l w*"/ cuy.n c7 nn qu$ TNPNb bf quy :n v ci -L 0- l t$y vo >
l ci -L +0c t*]8
? ko l^n" cs7c ; no vo cs7c kt% n+ 'ivn "i(' kuy%n kLc t+ vo c7c lvc/ n"n
n"/ vNn" kt% t@o +n" -t*i.n do nn *$8
An+c t$ $n" ti%- tKc t*i.n k$i \y '4n s n"i2- c!n" n"i2- >$ i2n 4i >$/ \y
'4n i n6- ku vc v qt%/ iu ny S v $n" *Ut cEn 't n"u^n lc t1cLn V '4n8
T*on" bi c(n n+ v6y/ vi2c on ti2n ql tu% t*on" t1cLn c!n" n"u^n tu cV y%u of
nsnn cEn ti%n n vi nGn" ndun" s$uH
P(i c7c/ on ti2n c7c sRc lu6t v tu% t@o c7c tiTu cu\n c5 b(n v +n" cLn s$u
yH
? otn" tu% -(i uy n" 'Zi n"u^n tu/ t)n" tu on c5 s, ', *n" di2n tu vi '[c
tu% suUt v]$ -(i v 5n "i(n Btu% suUt c$o v tU- qu7 sl 'Ut t7c dKn" of tu%C8
? n:n v l$ cZn in" 'Kc tiTu of tu% l kLc tLc/ iu ti%t kt% v t)n" tu co nsnnb ko
nTn Mt *$ co tu% -(i t1i2n 't lic niu 'Kc tiTu liTn qu$n %n cs7c ;i8
? T1i2n cs7c tu% bFn mn" i vi c7c tn -En kt%/ c7c tEn" l- dc+8
? A5n "i(n >$ cs7c tu%H 5n "i(n c( v 'Mt tu% suUt/ tV tKcb dv i.u/ dv t1i2n/ dv kt*$/
dv +0c !n" (o n"+9i n- tu% cU- n6n8
? Ps7c tu% -(i c> tdKn" tLc cc t*on" --i t1n6-/ iu ti%t t1n6- 0- l/ t4o s c!n" =
;i8
? Ps7c tu% -(i b(' Wn :n t*on" 't t9i "i$n di/ t*7n tFn t*4n" t$y Wi qu7 niu/
"y t*, n"4i co n" s;/ kd/ dv8
? Ps7c tu% -(i t4o *$ ki2n co kn)n" kso7t +0cH kso7t of n"+9i n- tu%/ n"+9i tu tu%
v c#$n ql tu tu%8
? Tu - -4' vi di2n 'ivn "i(' tu%/ t6- t*un" vo c7c yTu cEu c5 b(n of cs7c kt%/ n&'
t1i2n 'Kc tiTu ci%n l+0c -t*i.n kt% ;8
? Nn" c$o i2u lc -l v qu( of c1s7c tu%8 - dKn" n"iT' 'in Fn t[c t+,n" -4t
t*on" tu%
TuyTn t*uyn/ -W bi%n su *n"/ t+9n" ;uyTn t*on" 'Zi o*" v dc+ v c7c lu6t tu% v
c7c v)n b(n d+i lu6t . Z i.u *y/ n6n t[c t*ni2'/ n"vK of n"+9i n- tu% v o*" t1i2n
tt8 T4o ki2n co dn bi%t/ dn bn/ dn l'/ dn kt*$/ y l 't s[c '4n to ln . t1i2n
cs7c cn" t*n tu%/ l6u tu% O
o*" ce 4o ct7c kT k$i/ )n" k/ ;_t duy2t )n" k s; kd l' c5 s,/ l' c)n c[ -l . tu
tu%8 A> l ku ql v< '! qu$n t*Zn" t*on" lvc kt% v l 't ku i Eu t*on" ql tu
tu%/ t1i2n c7c iu ko(n of c7c lu6t tu% c> c)n c[ -l8
Pe 4o o*" tu tu% v n- tu%8 otn" c#$n tu% l c#$n cuyTn t*7c t1i2n nvK kt*$/
kso7t/ tLn tu%/ t!n" b7o tu%/ tu tu% v t1i2n c7c ;h -4t vi -4' lu6t tu% of nGn"
o*" v c7 nn n- tu% t*on" vi2c t1i2n lu6t tu%/ -i 0- vi c#$n ko b4c nn t*on" vi2c
tu n- tu% vo nsnn
o*" kt*$ t1i2n c7c lu6t tu%8otn" t$n t*$ nn/ t$n t*$ t1cLn/ t$n t*$ tu% c> quyn
v c> t*ni2' o*" ct7c t$n t*$ v tu%8 Kt*$ nGn" n"+9i n- tu% ti n n"vK n- tu%
v kt*$ c7c o*" tu tu% v c7n b tu% ti n lu6t tu%8
Ql @ +iu h$nh NSNN:
Anh n.h>a: Lu6t NDNN n)' zz S :n n"<$H cNDNN l ton b c7c ko(n tu ci of
NN S +0c c5 #$n c> t\' quyn of NN quy%t :n v t1i2n t*on" 't n)' . b(o t1i2n
c7c c1n)n"/ n1vK of NNd8
%:n ch0tH = b(n cUt of NDNN/ &n" s$u nGn" con s tu/ ci l c7c q2 l0i Lc kt% "iG$
NN vi c7c cV t. k7c n+ dn/ "i$ Fn/ c7 nnO t*on" v n"oi n+c "Rn lin vi
qt*Fn t4o l6-/ -1-i v sd quu tin t2 t6- t*un" of NN/ -7t sin ki NN t$' "i$ vo qt*Fn
--i c7c n"u^n ti n"uyTn cLn q"i$8k+i "i7c -7- l/ DN +0c lu6t >$ c( Fn t[c
lJn ndun"b t*Fn t v bi2n -7- tu/ ci NDNN l s t. i2n quyn lc nn t*on" lvc
ns8k+i "i7c cuyTn '!n/ n"i2- vK/ NDNN l ton b c7c ko(n tu/ ci of nn +0c d
to7n v t1i2n t*on" 't n)'/ t@o quy t*Fn b"^' c( ku d to7n Bk. c( ku cu\n b:/
t(o lu6n/ quy%t :n -T cu\nC cU- n quy%t to7n NDNN8k+i "i7c ql v< '!/
NDNN l 't c1cK sRc b_n nUt . nn t1i2n c1n)n" n1vK of 'Fn tn" vo nn kt%8
;4 Bt,C of nDnn:=t*a of NDNN t*on" nn kt% tt*+9n" v 'Mt ci tiTu c> t. c6- %n niu
ndun" v nGn" bi.u i2n $ d4n" k7c n$u/ son" c> t. k7i qu7t on nGn" kL$ c4n s$uH
;454 Bt,C of (#t nD t?En.: 3:o haF ?uF t,G D tHn tIi v$ h+#n. of 3# (F nn
NDNN b(o tcLn co b '7y of nn = c7c k$i t7c/ uy n" c7c n"u^n lc t1cLn t]
'Zi lvc/ 'Zi tn -En kt%/ d+i c7c Fn t[c bRt buc $y t n"uy2n8 T*on" >/ qu$n
t*Zn" nUt vJn l n"u^n tu t] tu%8 =i2c k$i t7c/ t6- t*un" c7c n"u^n t1cLn ny -(i
+0c tLn to7n s$o co b(o +0c s cn i "iG$ nu cEu of nn vi dn v dc+/ "iG$ tdNn" v
ti%t ki2'O
? T] c7c n"u^n tcLn t6- t*un" +0c/ nn ti%n n --i c7c n"u^n tcLn . 1[n" nu cEu
ci tiTu of nn t@o t l2 0- l n&' v]$ b(o duy t*F n" v s[c '4n of b '7y nn/ v]$
b(o t1i2n c1n)n" kt%? ; of nn vi c7c lvc k7c n$u of nn kt%8
? Kt*$/ "i7' s7t vi2c --i v sd c7c n"u^n tcLn t] NDNN b(o vi2c --i v sd +0c ti%n
n 0- l/ ti%t ki2' v c> qu(/ 1[n" c7c nu cEu of ql nn v -t*i.n kt% ;8
"!"! Bt,C of nD Jt,iKn: l$ c6cL thMc +NF t'n. t,OPn.Q 1n +Anh v$ +iu chRnh kt v> (2 of
nn
? T!n" qu$ NDNN/ nn :n +n" t+/ iu cen c5 cUu of nn kt% t@o c7c :n +n" of
nn c( v c5 cUu vNn"/ c5 cUu n"n8
? T!n" qu$ ci NDNN/ nn t+ co k%t cUu 4 tEn"? lvc ' t+ nn sl ko 'un t$' "i$
oMc ko t. t$' "i$8 N> t4o ki2n tu6n l0i co s; kd -t*i.n/ t[c \y t)n" t*+,n" kt%/ nn"
c$o sn" dn c+8
? = n"u^n ci NDNN n" n)'/ t4o l6- c7c quu d t*G v >$ v tcLn/ t*on" t*+9n" 0-
tt*+9n" bi%n n"/ "i7 c( t)n" qu7 c$o oMc ;un" qu7 tU-/ n9 vo lc l+0n" d t*G v
tin/ nn c> t. iu a$ cun" cEu . Wn :n "i7 c(/ b(o v2 l0i Lc n"+9i tdNn" v n"+9i
s;8
? nn cQn" c> t. cn" l4' -7t = vi2c cRt "i(' ci NDNN/ t)n" tu% tiTu dNn"/ kn" c%
cEu/ "i(' tu% t+ . kuy%n kLc t+ ', *n" s; kd/ t)n" c+9n" cun"8 Dd c7c c1cK v$y n0
n+ c!n" t*7i/ tLn -i%u ko b4cO . it bt l+0n" tin 'Mt t*on" l+u t!n" n&' "i(' s[c
_- v "i7 c( v bN R- t' Kt ns8
"!0! NSNN +Sn. vt,C quan t,-n. t,on. vi7c t6hi7n c2n. T Uh v$ .i:i quFt cc v0n + Uh
Nn kt% tt*+9n" vi s[c '4n tEn kI of n> cQn" lu!n c[$ n" nGn" kuy%t t6t ' n> ko
t. t sh$ cG$/ bi2t l v 'Mt ; n+ bUt bFn mn" v t1n6-/ s cTn l2c v '[c sn"/
t2 n4n ;O ko >/ NDNN >n" vt*a qu$n t*Zn" t*on" vi2c t1i2n c!n" = v "quy%t c7c v
;8
? T*on" vi2c t1i2n c!n" =/ nn c "Rn" tn" t@o $i +n"H xi(' bt t1n6- c$o of 't s
t+0n" v nn" nGn" n"+9i c> t1n6- tU- . *it n"Rn ko(n" c7c cTn l2c t1n6-
"iG$ c7c tEn" l- dn c+8
r xi(' bt t1n6- c$oH 7n tu% BlQy ti%nC vo c7c t+0n" c> t1n6- c$o/ 7n tu% TTAj
vi tu% suUt c$o vo nGn" ' n"+9i c> t1n6- c$o tdNn" v tdNn" -En ln8
r Nn" c7c t+0n" c> t1n6- tU-H "i(' tu% co nGn" ti%t y%u/ t1i2n t*0 "i7 co
c7c 'Mt n" ti%t y%u n+ l+5n" tc/ i2n/ n+cO v t*0 cU- ; co nGn" n"+9i c>
t1n6- tU-/ on c(n k> k)n8
? T*on" vi2c "quy%t c7c v ;H T!n" qu$ NDNN/ ti t*0 co c7c dvK c!n" cn" n+ "i7o
dKc/ y t%/ v)n >$/ ti t*0 co c7c c+5n" t*Fn vi2c l'/ c1s7c ds/ ;>$ >i "i(' n"to/
-an" cn" t2 n4n ;O
V4 Nh=n. n.tWc cX 3:n ql nDnn:Ql NDNN +0c t1i2n t@o c7c n"tRc c5 b(n s$uH
? /gtc th5ng nh:tH T@o n"tRc ny/ 'Zi ko(n tu/ ci of 't cU- cLn +$ vo 't k%
o4c ns tn" nUt8 Tn" nUt ql cLn l vi2c tun tV 't kun kW cun" t] vi2c Fn
tn/ sd/ t$n t*$/ kt*$/ t$n quy%t to7n/ ;h l c7c vUn v+n" 'Rc t*on" qt*Fn t*i.n
k$i t1i2n8 T1i2n n"tRc ql ny sl b(o tLn bFn mn"/ c!n" =/ b(o c> qu(/ 4n c%
nGn" tiTu cc v nGn" *Vi *o/ nUt l nGn" *Vi *o c> t1cUt cV qu$n ki quy%t :n c7c
ko(n ci tiTu8
? /g tc 71n ch?H Yt cs7c tt l 't ns -(n (n l0i Lc of c7c tEn" l-/ c7c b -6n/ c7c
cn" ^n" n"+9i t*on" c7c c1s7c/ 1n" tu ci ns8 D t$' "i$ of ;/ c!n" cin" +0c
t1i2n t*on" sut cu t*Fn ns/ t] l6- d to7n/ cU- n %n quy%t to7n ns/ t. i2n n"tRc dn
cV t*on" ql ns8 D t$' "i$ of n"+9i dn sl l' co ns 'in b4c 5n/ c7c t!n" tin ns
t*un" tc/ cLn ;7c 5n8
? /gtc c1n 5i n)H K% o4c ns +0c l6- v tu/ ci ns -(i cn i8 YZi ko(n ci -(i c>
n"u^n tu bN R-8
? /gtc cCng kh#i, minh bch@ ns l 't c+5n" t*Fn/ l tU' "+5n" -(n 7n c7c n" of
cLn -V = c7c s li2u8 T1i2n c!n" k$i/ 'in b4c t*on" ql sl t4o ki2n co cn" ^n" c>
t. "i7' s7t/ ki.' so7t c7c quy%t :n tu ci tcLn/ 4n c% nGn" tUt to7t v b(o tLn
qu(8 N"tRc c!n" k$i/ 'in b4c +0c t1i2n t*on" sut cu t*Fn ns8
B / tc %u& trnhim@
nn l c#$n c!n" quyn/ sd c7c n"u^n lc of ndn t1i2n c7c 'Kc tiTu *$8 Ay l n"tRc yTu
cEu v t*ni2' of c7c v: c7 nn t*on" qt*Fn ql ns/ b"^'H
r Quy t*ni2' "i(i t*Fn v c7c n" nsb c:u t*ni2' v c7c quy%t :n v ns of 'Fn8
r T*ni2' vi c#$n ql cU- on v t*ni2' vi c!n" cin"/ vi ;8
Quy t*ni2' yTu cEu -n :n *y *n" quyn 4n v t*ni2' of t]n" c7 nn/ v:/ cLn
quyn c7c cU- t*on" t1i2n nsnn t@o cUt l+0n" c!n" vi2c 4t +0c8
<4 CX c0u nD nn
5!&! Thu n9 nn
Tu NDNN l qt*Fn nn sd quyn lc . uy n" 't b -6n "i7 t*: of c(i ; Fn tn
quu ns n&' 7- [n" nu cEu ci tiTu of nn8Tu NDNN b"^' *Ut niu lo4i/ n"oi c7c ko(n
tu cLn t] tu%/ -L/ l2 -L can c> c7c ko(n tu t] c7c n" kt% of nnb c7c ko(n >n"
">- of c7c o*" v c7c c7 nnb c7c ko(n vi2n t*0b c7c ko(n tu k7c t@o quy :n of
-lu6t8P)n c[ vo -1vi -7t sin/ c7c ko(n tu nsnn +0c ci$ tnH tu t*on" n+c v tu
n"oi n+c8
Tu t*on" n+c l c7c ko(n tu -7t sin t4i =i2t N$'8 Ko(n tu ny b"^'H tu t] c7c lo4i
tu% / tu t] c7c ko(n tu l2 -L/ -L/ tin tu ^i vn ns/ tu ^i tin co v$y /tu t] vn
">- co nn/ tu s n"i2-/ tu tin b7n n v co tuT Ut tuc s, Gu nnO
Tu n"oi n+c l c7c ko(n tu -7t sin ko t4i =i2t N$'/ b"^'H c7c ko(n >n" ">- t
n"uy2n/ vi2n t*0 ko on l4i of PLn -V c7c n+c/ c7c o*" qt%/ c7c o*" k7c/ c7c c7 nn
n+c n"oi co PLn -V =N8N"oi *$/ . 1[n" nu cEu ci tiTu of nn/ tF c7c ko(n v$y
n0 t*on" n+c/ n"oi n+c n+ b$n n t*7i -i%u cLn -V/ v$y vi2n t*0 -t*i.n cLn t[c
BwkC/ t*, tn n"u^n bN R- t' Kt ns v t+ -t*i.n *Ut qu$n t*Zn"8
5!"! 'hi n9 nn
Pi NDNN l qt*Fn --i v sd quu NDNN t@o nGn" n"1tRc nUt :n co vi2c t1i2n c7c
n1vK of nn t*on" t]n" t9i kI8
= tc cUt/ ci NDNN cLn l vi2c cun" cU- c7c -+5n" ti2n tcLn co vi2c t1i2n c7c
n1vK of nn8 Po nTn/ vi2c ci NDNN c> nGn" i.' s$uH
Dh, nh:t/ ci NDNN lu!n "Rn vi n1vK k1t%/ c1t*:/ ;11 ' nn -(i (' n6n8 Y[c v
-4' vi ci tiTu NDNN -K tuc vo n1vK of nn t*on" t]n" t9i kI8
Dh, h#i/ tLn #( of c7c ko(n ci NDNN +0c t. i2n , tE' v< '! v '$n" tLn ton di2n
c( v kt/ ;/ ct*: v n"o4i "i$o8
Dh, b#/ c7c ko(n ci NDNN u l c7c ko(n cU- -7t '$n" tLn ko on t*( tc ti%-8
Dh, t/ ci NDNN t+9n" liTn qu$n %n vi2c -t*i.n kt/ ;/ t4o vi2c l' 'i/ t1n6-/ "i7 c( v
l4' -7t888
}n lo4i ce c> vt*a qu$n t*Zn" t*on" vi2c -1vK qt*Fn o4c :n c1s7c v -n bW ns "iG$
c7c lvcb b(o t*ni2' of c#$n nn t*on" ql ns8 TNy tuc vo c7c 'Kc tiTu k7c n$u '
ci ns c> niu c7c -n lo4i8
}n lo4i t@o n"n kt% quc dn8 Ay l c7c -n lo4i d$ vo c1n)n" of PLn -V i
vi nn kt% ; t. i2n qu$ z n"n kt% quc dn n+H n!n" n"i2-? l' n"i2-? tVy l0ib
tVy s(nb c!n" n"i2- k$i t7c 'fb c!n" n"i2- c% bi%nb ;db k7c s4n/ n n" v du
l:cb "i$o t!n" v6n t(i/ ko bSi v t!n" tin liTn l4cb tcLn tLn dKn"b ko$ Zc v c!n"
n"2b ql nn v $n nin quc -an"b "i7o dKc v o t4ob y t% v c7c n" ;b n" v v)n
>$ t. t$o888
}n lo4i t@o ndun" kt% of c7c ko(n ci8 P)n c[ vo ndun" kt% of c7c ko(n ci v +0c
ci$ tn ci t+9n" ;uyTn/ ci t+ co -t*i.n v ci k7c8
Pi t+9n" ;uyTn l ko(n ci c> t9i 4n t1n" n"Rn/ t+9n" d+i 't n)'8 NFn cun"
y l c7c ko(n ci cV y%u -Kc vK co c1n)n" ql nn v iu n ; 't c7c t+9n"
;uyTn of nn n+H quc -an"/ $n nin/ s n"i2- "i7o dKc/ o t4o/ y t%/ v)n >$ t!n" tin/
t. dKc t. t$o/ ko$ Zc c!n" n"2/ n" of A(n" cn" s(n =N8
Pi t+ -t*i.nH l nGn" ko(n c> t9i 4n t1n" di/ t+9n" on 't n)'/ Fn tn nTn
nGn" ts(n v6t cUt c> k1n)n" t4o +0c n"u^n tu/ t*c ti%- l' t)n" c5 s, v6t cUt of Ut nc8
Pi t+ -t*i.n b"^'H ci t+ -t*i.n c7c c!n" t*Fn k%t cUu 4 tEn" kt%? ;b t+ X t*0 vn co
c7c dn nn/ ">- vn cW -En/ liTn do$n vo c7c dn tuc c7c lvc cEn ti%t c> s t$' "i$ of
nnb ci X t*0 tcLnb ci t+ -t*i.n t*on" c7c ct*Fn 'Kc tiTu q"i$/ d 7n nn/ ci bW sun" d
t*G nnb c7c ko(n ci k7c t@o quy :n of -lu6t8
P7c ko(n ci k7cH b"^' nGn" ko(n ci can l4i ko +0c ;%- vo $i n>' ci k. on/
bo"^' n+H ci t*( n0 "c v lSi c7c ko(n tin do PLn -V v$y/ ci vi2n t*0b ci co v$yb
ci bW sun" quu d t*G tcLnb ci bW sun" co nsnn cU- d+ib ci cuy.n n"u^n co ns cU-
n)' t*+c co ns cU- n)' s$u8
}n lo4i t@o o*" 1cLn8 }n lo4i t@o o*" b '7y cLn nn l cEn ti%t . ;:n *y
t*ni2' ql ci tiTu c!n" cn" co t]n" n"n/ c#$n/ v: v cQn" cEn ti%t co ql t1i2n ns
n" n"y/ vL dK n+H "i$o d:c tu ci qu$n ko b4c nn8 T@o c7c -n lo4i ny/ ci ns
+0c -n lo4i t@o c7c j/ PKc/ D,/ j$n oMc c7c c#$n +,n" tK kin -L nsnn t@o cU-
q1lH T|/ ten/ uy2n $y ;S8
Y4 Ql qui t,Gnh nD nn: Yt t*on" nGn" i.' k7c bi2t of ql NDNN so vi c7c ku vc
k7c n+ dn $y "i$ Fn l ql t@o n)' ns Bcan "Zi l n)' tcLn $y n)' ti
k>$C8N)' ns +0c i.u l ko(n" t9i "i$n ' n" tu ci NDNN +0c t1i2n8 , c7c
n+c tF t9i i.' bRt Eu v k%t tic n)' ns l k7c n$u8 =L dKH , Yu v T7i L$n/ n)' ns
l k7c n$u/ n)' ns bRt Eu t] ? %n 3? n)' s$ub , N6t/ n)' ns bRt Eu t] ? %n
3?3 n)' s$ub , =i2t N$'/ Y$l$ysi$/ on Quc/ n)' ns t*Nn" k- vi n)' d+5n"
l:c8on" NDNN c> tLn cu kI/ lM- i lM- l4i Fn tn cu t*Fn ns8 Pu t*Fn ns b"^'H
d to7n/ cU- n/ quy%t to7n ns8Pu t*Fn ns $y can "Zi l quy t*Fn ns7c dNn" . ce
ton b n" of 't n)' ns k. t] ki bRt Eu Fn tn co ti ki k%t tic cuy.n s$n"
n)' ns 'i8N+ v6y/ cu t*Fn ns c> di 5n n)' ns8n_t v 'Mt ndun"/ t*on" 't n)' ns
cQn" ^n" t9i divn *$ c( b$ kuH quy%t to7n n)' t*+c/ cU- n ns/ d to7n n)' s$u8
:!&! ;+, d< t*1n n9
#E Fc tiu of '>p 7( to*n /G//
L6- d to7n ns l c!n" vi2c k,i Eu c> n"<$ quy%t :n %n ton b c7c ku of cu t*Fn
ql ns8 L6- d to7n ns tc cUt l l6- k% o4c Bd to7nC c7c ko(n tu ci of ns t*on" 't
n)' nsBoMc t*on" "o4n ns d ki%nC8 K%t qu( of ku ny l d to7n ns +0c c7c cU- c>
t\' quyn quy%t :n8Ns l ci%c "+5n" tcLn -(n 7n s l$ cZn c7c cs7c of Nn8 =F
v6y/ cEn c> c5 c% co vi2c Fn tn c7c cs7c Gu i2u v b(o 'i q2 vGn" cRc "iG$
cs7c v ns l *Ut qu$n t*Zn"8Qt*Fn l6- d to7n ns n&' 'Kc tiTu s$uH
wn c5 s, n"u^n lc of Nn l c> 4n/ cEn b(' *&n"/ nsnn 7- [n" +0c vi2c t1i2n c7c cs7c
kt% ;i8}n bW n"u^n lc -N 0- vi cs7c +u tiTn of Nn t*on" t]n" t9i kI8T4o ki2n
co vi2c ql tu/ ci t*on" ku t1i2n cQn" n+ vi2c 7n "i7/ quy%t to7n nsnn8
b, Hph*p '>p 7( to*n
Ku!n kW kt% v< '! l i.' k,i Eu of vi2c l6- d to7n ns8 =i2c l6- d to7n ns t*on"
ku!n kW kt% v< '!/ d$ on c7c "i( :n tc t%/ ko tLn qu7 c$o c7c ce tiTu v tu ns/
n"+0c l4i ko tLn qu7 tU- c7c ko(n ci tiTu bRt buc l %t s[c qu$n t*Zn" . b(o tLn k(
ti of k% o4c ns8L6- ns n" n)' t+9n" +0c o*" t1i2n n+ s$uH
? P7c ti%- c6n t] on ;un"/ b"^'H n:n tWn" c7c n"u^n lc c> sn co ci tiTu c!n" cn"
t*on" ku!n kW kt v< '!b Pu\n b: t!n" t+ +n" dJn l6- nsb oFn tn sW kt*$ v tu/ ci
co c7c j/ c7c :$ -+5n"/ v: -N 0- vi cs +u tiTn of Nn888b T!n" b7o s kt*$ co c7c
j/ c7c :$ -+5n"/ v:8
? P7c ti%- c6n t] d+i lTn/ b"^'H P7c j/ c7c :$ -+5n"/ v: ;uUt ns of 'Fn on c5 s,
c7c +n" dJn , on8
? T*$o Wi/ ' -7n/ t+5n" l+0n"H A' -7n ns "iG$ c7c j/ v: vi c#$n tcLn l qt*Fn
*Ut qu$n t*Zn" . ;7c :n d to7n ns cui cNn" t*Fn lTn c#$n l6- -7-/ on c5 s, 4t +0c s
nUt qu7n "iG$ 'Kc tiTu v n"u^n lc sn c>8
c, I9n c, '>p 7( to*n /G//
A. d to7n NDNN t6t s t*, tn c!n" cK Gu Lc t*on" iu n ns/ l6- d to7n NDNN
-(i c)n c[ vo c7c nn t cV y%u s$uH
? NvK -t*i.n kt%? ; v b(o $n nin quc -an" n>i cun" v nvK cK t. of c7c j/ c#$n
n"$n" j/ c7c c#$n k7c , T| v c7c c#$n k7c , :$ -+5n"8
? P)n c[ vo -n cU- n"u^n tu/ nvK ci NDNN8
? Ps7c c% tu ns7cb t l2 -En t*)' -n ci$ c7c ko(n tu v '[c bW sun" co ns
cU- d+i Bco n)' ti%- t@o of t9i kI Wn :nCb c% tiTu cu\n/ :n '[c ci ns
? Pe t: of TV t+n" PLn -V v vi2c ;d k% o4c -t*i.n kt% ; v d to7n ns8 T!n" t+
+n" dJn of jTP v vi2c l6- d to7n ns/ t!n" t+ +n" dJn of j k% o4c?t+ v ;d k%
o4c -t*i.n kt? ;/ k% o4c vn t+ -t*i.n tuc ns nn v v)n b(n +n" dJn of jNk c7c
cU- ten/ uy2n/ ;S8
? D kt*$ v d to7n tu ci NDNN
? TFn Fn t1i2n NDNN of n)' t*+c/ Mc bi2t l n)' b7o c7o8
:!"! 'h, hnh n9
PU- n ns l ku ti%- t@o ku l6- ns8 A> cLn l qt*Fn sd tWn" 0- c7c bi2n -7- kt
tcLn v cLn n&' bi%n c7c ce tiTu tu/ ci "i t*on" k% o4c NDNN n)' t*, tn
i2n tc8
#, Fc tiu of vic ch:p h+nh /G//
ji%n c7c ce tiTu tu/ ci "i t*on" k% o4c ns n)' t] k( n)n"/ d ki%n tn i2n tc8 T]
>/ ">- -En t1i2n c7c ce tiTu of k% o4c -t*i.n kt ; of Nn8Kt*$ vi2c t1i2n c7c cs7c c%
/ tiTu cu\n v kt v tcLn8Ai vi ql NDNN/ cU- n NDNN l ku t*Zn" t' c>
n"<$ quy%t :n %n 't cu t*Fn ns8
b, /7 org ch:p h+nh n)
w*" cU- n ns nn b"^' o*" tu ns nn v o*" ci ns nn8
? wn c5 s, nvK tu c( n)' +0c "i$o v n"u^n tu d ki%n -7t sin t*on" qu/ c#$n tu l6-
d to7n ns qu ci ti%t t@o ku vc kt/ :$ bn v t+0n" tu cV y%u/ "hi c#$n tcLn cui
qu t*+c8 P#$n tu b"^'H P#$n Tu%/ o(i qu$n/ TcLn v c7c c#$n k7c +0c Nn "i$o
nvK ns8= n"tRc/ ton b c7c ko(n tu of NDNN -(i n- t*c ti%- vo KjNN/ t*] 't s
ko(n c#$n tu c> t. tu t*c ti%- son" -(i :n kI n- vo KjNN t@o quy :n8
? w*" ci NDNN8 xo4n ny "^' c7c kuH
r }n bW v "i$o d to7n ci nsH P7c v: d to7n cU- s$u ki n6n +0c d to7n of cU- on
"i$o/ ti%n n -n bW v "i$o d to7n ci ns co c7c v: sd ns t*c tuc8 k to7n ci ns
b"^' d to7n ci t+9n" ;uyTn v d to7n ci t+ ;d c5 b(n8
r L6- nu cEu ci quH wn c5 s, d to7n n)' +0c "i$o/ c7c v: sd ns l6- nu cEu ci ns qu
Bc> ci$ t7n"C ci ti%t t@o c7c n>' ci "hi KjNN v c#$n tcLn cui qu t*+c . -i
0- t1i2n ci t*( co v:8
? P5 c% ki.' so7t NDNN t*on" qt*Fn cU- n ns8
Lu6t NDNN quy :n ce c> c#$n tu tu% v c7c c#$n +0c Nn "i$o nvK 'i +0c -_-
tu NDNN8 Ton b c7c ko(n tu NDNN -(i n- vo ko b4c/ 4n c% '[c tU- nUt qu$
n"+9i t*un" "i$n8Lu6t NDNN quy :n ci ce t1i2n ki c> V c7c k s$uH S c> t*on" d
to7nb in" c% tiTu cu\nb +0c tV t*+,n" v: quy%t :n ci8
:!0! =uyt t*1n n9
#, Fc 4ch, J nghK#@Quy%t to7n NDNN l ku cui cNn" of 't cu t*Fn ns8 YKc Lc l
n&' 7n "i7 ton b k%t qu( n" of tu/ ci NDNN/ t] > *it *$ +u/ n+0c i.' v bi
Zc kin n"i2'8
b, Hph*p@L6- quy%t to7n NDNN t+9n" +0c t1i2n t@o --7- l6- t] c5 s,/ tWn" 0- t]
d+i lTn8
Z4 [h\n c0J ql NSNN
>!&! ?h1i ni2
}n cU- ql NDNN l qt*Fn Nn T| -n "i$o nvK/ quyn 4n/ t*ni2' nUt :n co cLn
quyn :$ -+5n" t*on" n" ql NDNN8
}n cU- ql ns "i(i quy%t 'i q2 "iG$ cLn quyn Nn T| v cLn quyn :$ -+5n"
t*on" vi2c ;h l c7c vUn liTn qu$n %n n" of NDNN t*on" 3 nd s$uH q2 v 'Mt c%
cs7cb q2 v6t cUt v n"u^n tu v nvK cib q2 v 'Mt ql cu t*Fn ns8T@o Lu6t NDNN
zz/ iu H cNDNN b"^' ns T|/ ns :$ -+5n"8 Ns :$ -+5n" b"^' ns of c7c v: cLn
c7c cU- c> oANk v jNkd8 N+ v6y/ 2 tn" ns nn b"^'HNs T|/Ns ten Btn - t*c
tuc T|C/Ns uy2n Bqu6n/ t: ;S/ tn - tuc tenC/Ns ;S B-+9n"C
=i2c o*" NDNN tn niu cU- l 't tUt y%u k7c qu$n/ n> -K tuc vo c5 c% -n
cU- ql cLn8
? YXi cU- cLn quyn u c> nvK v cEn +0c b(o = n"u^n tcLn nUt :n8
? YMt k7c/ 'Xi cU- cLn quyn/ Mc bi2t l cLn quyn :$ -+5n" , t]n" vNn"/ t]n" ku
vc c> nGn" yTu cEu/ 'Kc tiTu Mc tN *iTn" -K tuc vo on c(n/ tFn t*4n" kt/ ct*:/ ;
of ku vc >8 ko >/ sl l ko #( n%u 7n ^n" c7c nd NDNN co t]n" cU- v co t]n"
ku vc8
}n cU- ql ns l c7c tt nUt . "Rn c7c n" NDNN vi nGn" n" kt ; cK t./ t@o
i.' of t]n" cU- v t@o i.' of t]n" ku vc8
>!"! #d ,h.n c, ql #@##
#, Lh gi# c*c c:p ch4nh %u&n v ch ! c)*ch
= c5 b(n/ Nn T| vJn "iG vt*a quy%t :n c7c lo4i n+ tu%/ -L/ l2 -L/ v$y n0 v c7c c%
/ tiTu cu\n/ :n '[c ci tiTu t1i2n tn" nUt t*on" c( n+c8
jTn c4n >/ oANk cU- ten +0c quy%t :n c% ci ns -N 0- vi i.' tc t% , :$
-+5n"8 iTn" nGn" c% ci c> t1cUt tin l+5n"/ tin c!n"/ -K cU-/ t*+c ki quy%t
:n -(i c> t1cUt tin l+5n"/ tin c!n"/ -K cU- t*+c ki quy%t :n -(i c> ki%n of c7c
j ql n"n/ l<n vc8 oANk cU- ten cQn" quy%t :n 't s c% tu "Rn vi ql Ut
$i/ ti n"uyTn tiTn niTn/ "Rn vi c1n)n" ql cLn nn of cLn quyn :$ -+5n" v c7c
ko(n >n" ">- of ndn t@o quy :n of -lu6t8
b, Lh gi# c*c c:p v nguMn thu, nv chi
T*on" Lu6t ns quy :n cK t. v n"u^n tu/ nvK ci "iG$ ns T| v ns :$ -+5n" +0c Wn
:n t] 3 %n n)'8 j"^' c7c ko(n tu ' t]n" cU- +0c +,n" b P7c ko(n tu
-n ci$ t@o t l2 cQn" n+ nvK ci of t]n" cU- on c5 s, qu7n t*i2t c7c n"tRc -n
cU-8Ns T| +,n" c7c ko(n tu t6- t*un" qu$n t*Zn" ko "Rn t*c ti%- vi ct7c ql of :$
-+5n" n+H tu% ;uUt k\u/ tu% n6- k\u/ tu t] dEu t!888 oMc ko V c)n c[ cLn ;7c
. -n ci$ n+H tu% t1n6- dn of c7c v: 4c to7n n"n8
NDNN T| ci co c7c n" c> t1cUt b(o cV n" t1i2n nGn" nvK +0c "i$o/ "Rn t*c
ti%- vi ct7c ql t4i :$ -+5n" n+H tu% n/ tu% Ut/ tu% '!n bi/ tu% cuy.n quyn sd
Ut/ tu% t1n6- i vi n"+9i c> t1n6- c$o8Pi ns :$ -+5n" cV y%u "Rn lin vi nvK ql
kt? ;/ quc -an"/ $n nin do :$ -+5n" t*c ti%- ql8Ab(o n"u^n lc co cLn quyn c5
s, cQn" +0c lu6t %t s[c qu$n t'8 Lu6t NDNN quy :n c7c n"u^n tu v n Ut -(i
-n cU- ko d+i co ns ;S/ i vi l2 -L t*+c b4 tF cEn -(i -n cU- ko d+i
co ns c7c t: ;S/ tn - tuc ten8
c, Lh gi# c*c c:p v %'J chu tr-nh n) nn
YMc dN/ ns =i2t N$' vJn n&' t*on" tFn t*4n" ns l^n" "_- "iG$ c7c cU- cLn quyn t*on"
cu t*Fn ns/ n+n" quyn 4n/ t*ni2' oANk c7c cU- t*on" vi2c quy%t :n d to7n ns/
-n bW ns +0c t)n" lTn 7n" k.8jTn c4n c7c quyn v ql ns c> t1cUt t*uyn tn"/
oANk can c> nvKHQuy%t :n -n cU- n"u^n tu/ nvK ci co t]n" cU- ns , :$
-+5n"8Quy%t :n t l2 -n ci$ "iG$ ns c7c cU- cLn quyn :$ -+5n" i vi -En ns
:$ -+5n" ko +0c +,n" t] c7c ko(n tu -n ci$ "iG$ ns T| vi ns :$ -+5n" v c7c
ko(n tu c> -n ci$ "iG$ c7c cU- ns , :$ -+5n"8
N"oi *$/ vi2c o*" l6- ns , c7c :$ -+5n" +0c -n cU- co jNk c7c ten/ tn -
t*c tuc T| quy :n cK t. co t]n" cU- :$ -+5n"8 T(o lu6n v d to7n i vi c#$n
tcLn ce t1i2n vo n)' Eu of t9i kI Wn :n ns/ c7c n)' ti%- t@o ce ti%n n ki :$
-+5n" c> n":8Ns T| v ns :$ -+5n" +0c -n cU- n"u^n tu v nvK ci cK t. -N
0- vi -n cU- ql kt? ; of Nn8NDT| "iG vt*a cV 4o/ b(o c7c nvK ci%n l+0c/ qu$n
t*Zn" of quc "i$ v X t*0 co c7c :$ -+5n" c+$ cn i +0c tu/ ci8
? YZi cs7c/ c% ql NDNN +0c b$n n tn" nUt v d$ cV y%u on c5 s, ql
NDT|8
? NDT| ci -i v ql c7c ko(n ti/ ci ln t*on" nn kt v ;8
Ns :$ -+5n" +0c -n cU- n"u^n tu/ b(' cV n" t*on" t1i2n nvK +0c "i$o/ t)n"
c+9n" n)n" lc co ns cU- c5 s,8
NvK ci of ns cU- no tF do ns cU- > b(o8 N%u c#$n cU- on u quyn co c#$n cU- d+i
t1i2n nvK of 'Fn/ tF -(i cuy.n kin -L t] ns cU- on ;un" c#$n cU- d+i8T1i2n -n
ci$ t@o t l2 i vi c7c ko(n tu -n c+$ "iG$ ns c7c cU- v bW sun" t] ns cU- on
co cU- d+i/ . b(o t1i2n c!n" =/ -t*i.n cn i "iG$ c7c vNn"/ :$ -+5n"8 T l2 +0c
Wn :n t] 3? n)'8 T9i "i$n ny +0c "Zi l t9i kI Wn :n ns8
II6 [H[ L7NH C%CC
tO]n. n$o l$ C%CCQ Jvi +iu chRnh c^a JhJ l7nh C%CC
8 P7n b/ cc[c q:n t4i }l2n ny l cdn vn/ t*on" biTn c%/ b"^'b
$C NGn" n"+9i do bEu ch . (' ni2' c[c vK t@o ni2' kI t*on" cqu$n nn/ tc[c ct*:/
tc[c ct*: ? ; , T|b , ten/ tn - t*c tuc T| Bs$u y "Zi cun" l cU- tenCb ,
uy2n/ qu6n/ t: ;S/ tn - tuc ten Bs$u y "Zi cun" l cU- uy2nCb
bC NGn" n"+9i +0c tuy.n dKn"/ bW ni2' oMc +0c "i$o nvK t+9n" ;uyTn l' vi2c
t*on" tc[c ct*:/ tc[c ct*: ? ; , T|/ cU- ten/ cU- uy2nb
cC NGn" n"+9i +0c tuy.n dKn"/ bW ni2' vo 't n"4c cc[c oMc "i$o "iG 't c!n" vK
t+9n" ;uyTn t*on" c7c c#$n nn , T|/ cU- ten/ cU- uy2nb
dC NGn" n"+9i +0c tuy.n dKn"/ bW ni2' vo 't n"4c viTn c[c oMc "i$o "iG nvK
t+9n" ;uyTn t*on" v: s n"i2- cV$ nn/ tc[c ct*:/ tc[c ct*: ? ;b
C T\' -7n Ta$ 7n nn dn/ Ki.' s7t viTn =i2n Ki.' s7t nn dnb
@C NGn" n"+9i +0c tuy.n dKn"/ bW ni2' oMc +0c "i$o nvK t+9n" ;uyTn l' vi2c
t*on" c#$n/ 5n v: tuc Qun i nn dn ' ko -(i l s< qu$n/ qun nn cuyTn
n"i2-/ c!n" nn quc -an"b l' vi2c t*on" c#$n/ 5n v: tuc P!n" $n nn dn ' ko
-(i l s< qu$n/ 4 s< qu$n cuyTn n"i2-b
"C NGn" n"+9i do bEu ch . (' ni2' c[c vK t@o ni2' kI t*on" T+9n" t*c oANk/
jNkb jL t+/ }> bL t+ A(n" Vyb n"+9i [n" Eu tc[c ct*: ? ;/ ;S/ -+9n"/ t: t*Un Bs$u
y "Zi cun" l cU- ;SCb
C NGn" n"+9i +0c tuy.n dKn"/ "i$o "iG 't c[c d$n cuyTn '!n n"i2- vK tuc
jNk cU- ;S8
nhun. vi _c can 3oQ con. chuc khon. ?uoc l a(
8 P7n b/ cc[c ko +0c cy l+9i t*on" ct7c/ t*n t*7n t*ni2' oMc to7i t7c
nvK/ c!n" vKb Ko +0c "y bt -7i 'Ut on k%t/ cKc b o* t bf vi2c8
z8 P7n b/ cc[c ko +0c ch$ quyn/ 7c d:c/ s7c nivu "y k> k)n -in i
vi c#$n/ tc[c/ c7 nn t*on" ki "i(i quy%t cvi2c8
38 P7n b/ cc[c ko +0c tn l6-/ t$' "i$ tn l6- o* t$' "i$ ql/ iu n c7c
kNTN/ cty TNoo/ cty P}/ oTn/ b2n vi2n t+/ t*+9" Zc t+ v tc[c n"iTn c[u ko$ Zc
t+8PjPP ko +0c l' t+ vUn co c7c kN/ tc[c kd dvK v c7c tc[c/ c7 nn k7c , t*on"
v n"oi n+c v c7c cvi2c c> liTn qu$n %n bL '6t nn / bL '6tct7c/ nGn" cvi2c tuc t\'
quyn "i(i quy%t cV$ 'Fn v c7c cvi2c k7c ' vi2c t+ vUn > c> k( n)n" "y -+5n" 4i
%n l0i Lc quc "i$
8 PjPP l' vi2c , nGn" n"n n" c> liTn qu$n %n bL '6t nn t*on" t9i 4n Lt nUt
l n)' k. t] ki c> Q:n +u t*L t!i vi2c ko +0c l' vi2c co c7c tc[c/ c7 nn t*on"
n+c/ n+c n"oi oMc tc[c liTn do$n vi n+c n"oi t*on" -vi c7c cvi2c c7 liTn qu$n %n
n"n n" ' t*+c y 'Fn S (' ni2'8 PLn -V q:n cK t. d$n 'Kc n"n
n"/ cvi2c v t9i 4n ' PjPP ko +0c l' v cs +u Si vi nGn" n"+9i -(i 7- dKn"
qui :n cV$ Aiu ny8
8 N"+9i [n" Eu/ cU- -> cV$ n"+9i [n" Eu c#$n/ v0 oMc c^n"/ b/ '/ con cV$
nGn" n"+9i > ko +0c ">- vn vo kN n" t*on" -vi n"n n" ' n"+9i > t*c ti%-
t1i2n vi2c ql nn 8
8 N"+9i [n" Eu v cU- -> cV$ n"+9i [n" Eu c#$n/ tc[c ko +0c b t*L v0 o*
c^n"/ b '/ con/ $n/ c:/ @' *ut cV$ 'Fn "iG c[c vK lSn 4o v tc[c nn s/ k%
to7n?ti vK/ l' tV quu/ tV ko t*on" c#$n/ tc[c o* 'u$ b7n v6t t+/ n" >$/ n" >$/
"i$o d:c/ k k%t 0- ^n" co c#$n/ tc[c >8
Q`aN HINQ N9H>b BLQ TcCH NHI7" C^b C%CC
QuFn hIn:
i u d: P7n b/ c!n" c[c c> c7c quyn l0i s$u yH
8 A+0c n"e n" n)' t@o quy :n t4i Aiu / Aiu / ko(n z/ ko(n 3 Aiu v
Aiu / n"e c7c n"y lv t@o quy :n t4i Aiu 3 v n"e vi2c *iTn" t@o quy :n t4i Aiu
~ cV$ j lu6t l$o n"b
z8 T*on" t*+9n" 0- c> l do cLn 7n" +0c n"e ko +,n" l+5n" s$u ki +0c s ^n"
cV$ n"+9i [n" Eu c5 qu$n/ tc[c sdKn" cb/ ccb
38 A+0c +,n" c7c c% t*0 cU- jono/ ' $u/ t$i n4n ln"/ b2n n" n"i2-/ t$i s(n/
+u t*L v c% th tuUt t@o quy :n t4i c7c iu /z/3// v cV$ j lu6t
l$o n"b
8 A+0c +,n" c% +u t*L/ t!i vi2c t@o quy :n t4i YKc P+5n" = cV$ }7- l2n
nyb
8 Pj/ PP l nG can +0c +,n" c7c quyn l0i quy :n t4i ko(n z Aiu / c7c iu
/3/// v cV$ j lu6t l$o n"b
8 A+0c +,n" c7c quyn l0i k7c do -lut quy :n8
i u 5e : Pj/ PP +0c +,n" tin l+5n" t+5n" ;[n" vi n1vK/ c!n" vK +0c "i$o/ c1s7c
v n ,/ c7c c1s7c k7c v +0c b(' c7c ki2n l' vi2c8
Pj/ PP l' vi2c , vNn" c$o/ vNn" su/ vNn" ;$/ (i (o o* l' vi2c t*on" c7c n"n/ n"
c 4i/ n"uy i.' +0c +,n" -K cU- v c1s7c +u Si do PLn -V quy :n
8i u 55: PjPP c> quyn t$' "i$ n" ct*:/ ; t@o quy :n cV$ -lu6tb +0c t4o ki2n
. Zc t6- nn" c$o t*Fn / +0c quyn n"c[u ko$ Zc/ s7n" t7cb +0c k@n t+,n" ki
on tn ;uUt sRc nvK/ c!n" vK +0c "i$o8
i u 5; : PjPP c> quyn ki%u n4i/ t c7o/ k,i ki2n v vi2c l' cV$ c5 qu$n/ o*"/ c7
nn ' 'Fn co l t*7i -lut %n c7c c5 qu$n/ tW c[c c> t\' quyn t@o quy :n cV$
-lu6t8
i u 5V : PjPP ki ti n nvK/ c!n" vK +0c -lut v ndn b(o v28
i u 5<: PjPP y sin t*on" ki ti n nvK/ c!n" vK +0c ;@' ;_t . c!n" n6n l li2t
s< t@o quy :n cV$ -lu6t8Pb/ cc b: t+5n" t*on" ki ti n nvK/ c!n" vK tF +0c ;@' ;_t
. 7- dKn" c1s7c/ c% t+5n" t n+ i vi t+5n" bin8
N.vL:
8 Pj/PP c> nGn" n"vK s$uH
? T*un" tn vi nn PonoPN=N/ b(o v2 s $n ton/ d$n d v l0i Lc quc "i$8
? PU- n n"iT' cen +9n" li/ cV t*+5n" cV$ A(n" v cs -lu6t cV$ nn / ti n
nvK c!n" vK t@o in" q:n cV$ -lu6t
? T!n t*Zn" ndn/ t6n tKy -vK ndn
? LiTn 2 cMt cl vi ndn/ t$' "i$ sin o4t vi cn" ^n" dn c+ n5i c+ t*i/ lRn"
n"@ ki%n v c:u s "i7' s7t cV$ ndn
? P> n%- sn" ln '4n/ t*un" tc/ cEn ki2' liT' cLn/ cL c!n" v! t+/ ko +0c qu$n
liTu/ 7c d:c/ ch$ quyn/ t$' nQn"8
? P> t[c tc[c k lu6t v t*ni2' t*on" ct7c/ t1i2n n"iT' cen ni quy cV$ c#$n/
tc[c/ "iG "Fn v b(o v2 cV$ c!n"/ b(o v2 bL '6t nn t@o q:n cV$ -lu6t
? T+9n" ;uyTn Zc t6- nn" c$o t*Fn / cV n"/ s7n" t4o/ -i 0- t*on" ct7c
n&' on tn tt nvK/ c!n" vK +0c "i$o8
? PU- n s iu n"/ -n c!n" ct7c cV$ c#$n/ tc[c c> t\' quyn8
T,nhi7(:fli)n h7 3:n th\ng
i u h : PjPP c:u t*7c ni2' t*+c -lut v vi2c ti n n1vK/ c!n" vK of 'Fnb PjPP
"iG c[c vK lSn 4o can -(i c:u t*ni2' v vi2c ti n nvK/ c!n" vK cV$ cb/ cc tuc
quyn t@o quy :n of -lu6t8
i u i : cb/ cc -(i cU- n quy%t :n of cU- onb ki c> c)n c[ . co l quy%t :n >
t*7i -lut tF -(i b7o c7o n"$y vi n"+9i *$ quy%t :nb t*on" t10- vJn -(i cU- n
quy%t :n tF -(i b7o c7o lTn cU- t*Tn t*c ti%- cV$ n"+9i *$ quy%t :n v k!n" -(i c:u
t*ni2' v 6u qu( cV$ vi2c ti n quy%t :n >8
N\n. cao th/c t,ch nhi7( of c3cc t,on. Jl7nh C%CC
Tu% l n"u^n tu cV y%u of NDNN8N"u^n tu% +0c tu t] ndn/ t*on" >/ dn s; kd l
l1l+0n" >n" ">- to ln8Pc[c +0c +,n" l+5n" t] NDNN
oi2n n$y/ b-6n cbcc vJn co *&n"/ n"+9i dn %n cqu$n c!n" quyn . ;in nn "ii-
v of c7 nn c[ ko i.u > tc cUt l ycEu of tc[c/ of c!n" dn ' cq c!n" quyn -(i
7- [n" t@o q:n cV$ -lu6t8
PjPP +,n" l+5n" do cLn n"+9i dn t*(/ t*on" >/ dn l ll5n" >n" ">- qt*Zn"8 ko v6y
PjPP -(i tc s l c!n" bc of dn/ cb l ">c of 'Zi cv:Tc/ cvi2c tt $y ;Uu u -K
tuc vo cb8
P> *Ut niu "-7- co v nn" c$o t[c t*ni2' -vK ndn cV$ i n"Q PjPP n+H ;l
n cLn vi vi s$i -4'/ "dKc t+ t+,n" 4o [c/ -7t uy dn cV t*on" ndnO8 x-7-
c> tE' qt*Zn" bi2t l t)n" c+9n" s "s7t/ kt*$ of cqu$n nn cU- t*Tn/ ;d v t1i2n c5 c% "s7t
of nn dn vi PjPP8 N"+9i dn +0c kt*$/ "s7t s Vy quyn of 'Fn v c> tc quyn
;l nGn" vi v5t qu7 s Vy quyn n&' -7t uy dn cV/ t4o *$ -t*o ton dn >n" ">-
ki%n v c(i c7c tV tKc n cLn v -(n 7n c7c i2n t+0n" nQn" nivu t*on" n"
c!n" vK = c7c kTn" t!n" tin n+H a' t+ ">- / b7o cL/ t*( l9i -fn" vUnO
PEn on ti2n c t*7c ni2' of c7c cq c[c n)n" n+ t$n t*$/ kt*$/ tW c[c8 P> q:n v
c t*7c ni2' t*on" c!n" t7c l' bc7o of cU- d+i vi cU- t*Tn8 P> q:n *y v c[c
t*7c/ ni2' vK cV$ PjPP 5c "i$o tc i2n c5 c% c ch$d
T*7c ni2' of cq/ v: t*on" vi2c ti%- tu / ;l nGn" ki%n n": of nn dnH -(i ti%- tu
;l k:- t9i v t!n" b7o c!n" k$i co nn dn bLTt8
T)n" c+9n" "dKc tin tEn t*7c ni2' co cb/ c!n" c[c8
A\y '4n vi2c t -T bFn v -T bFn t*on" tUt c( c7c cq n cLn c7c cU-8 PEn l' *y
'Xi cb/ cc[c c> on tn nvK 5c "i$o $y ko8
ndn" c% t*ni2' c7c cq ql cb c7c cU-/ c7 nn of cb/ cc[c/ nUt l vi n"+9i
[n" Eu cq/ v:8
P7c t[c ny ce -7t uy +0c i2u qu( tc s ki tV t*+,n" c7c cq #$n t' ;@' ;_t
%n c7c ki%n -(n 7n/ ki%n n": cLn 7n" cV$ c!n" dn8 oi2n n$y/ c7c a' t+ ">- of
s cq can '$n" nMn" tLn Fn t[c/ t6' cL niu t7n" ko +0c ', . kt*$ o* kt*$ ce
qu$ lo$ co ;on" l+0t8
nl n"iT' 'in c7c vi v-4' t*on" o4t n" cvK = c7c Fn t[c klu6t v ;l cLn8 A.
-7t i2n s$i -4'/ ko c> c7c no k7c l t)n" c+9n" ct7c kt*$ :n kI { t ;uUt8 Ay l
nvK t+9n" ;uyTn v ltKc c[ ko ce l -t*o/ k\u i2u8
PEn nn" c$o n)n" lc cb/ t*Fn cuyTn '!n v v>$ [n" ;h of cb/ cc[c t*on" n"
cvK8
P(i c7c t[c -vK nn dn of cb/ cc[c l ku qt*Zn"/ cU- ti%t8 PjPP -(i n6n
t[c +0c *&n" Z cLn l nGn" n"+9i 4i di2n co nn . -vK nn dn c[ k -(i l n"+9i
b$n -7t co nn dn ql0i8
NH=N9 HGNH TH/C Kj L`kT C%CC
8 Pb/ cc[c q:n t4i c7c i.' z/ 3/ v Aiu cV$ }7- l2n ny v-' c7c quy :n
cV$ -lu6t/ n%u c+$ %n '[c b: t*uy c[u t*7c ni2' Fn s/ tF tuI t@o tLn cUt/ '[c
v-' -(i c:u 't t*on" nGn" t[c klu6t s$u yH
$C Ki.n t*7cbbC P(n c7obcC o4 b6c l+5n"bdC o4 n"4cbC P7c c[cb@C juc t!i vi2c8
=i2c ;h l k lu6t tuc t\' quyn cV$ c5 qu$n/ o*" ql cb/ cc8
z8 =i2c bSi ni2'/ k lu6t i vi cb quy :n t4i i.' Aiu cV$ }7- l2n ny +0c
t1i2n t@o q:n of -lu6t v iu l2 of o*" ct*:/ o*" ct*: ? ;8
38 Pb/ cc v-4' -lu6t ' c> dUu i2u cV$ ti -4' tF b: t*uy c[u t*7c ni2' Fn s t@o
quy :n cV$ -lu6t8
8 Pb/ cc[c l' 'Ut '7t/ + fn" t*$n" b:/ ti%t b: oMc c> 1vi k7c "y ti2t 4i ts(n cV$
nn tF -(i b^i t+9n" t@o q:n of -lu6t8
8 Pb/ cc[c c> vi v-' -lut t*on" ki ti n nvK/ c!n" vK "y ti2t 4i co n"+9i
k7c tF -(i on t*( co c5 #$n/ o*" ko(n tin ' c5 qu$n/ o*" S b^i t+9n" co n"+9i
b: ti2t 4i t@o q:n of -lu6t8
Cl C0` T1 CH/C %# "a N9$NH TH`
CX c0u o,. c^a T1n. cLc Thu
TWn" cKc Tu% +0c o*" ql t6- t*un"/ tn" nUt tn tn" n"n dZc t] T*un" +5n"
%n :$ -+5n"/ t@o 5n v: n cLn/ c> c5 cUu o*" n+ s$uH
8 , T*un" +5n" c> TWn" cKc Tu%/ c5 cUu o*" "^'H
$C j '7y "ii- vi2c TWn" cKc t*+,n" "^' c>H
? j$n oX t*0 n"+9i n- tu%bj$n KT k$i v K% to7n tu%bj$n Ql n0 v P+n" c% n0
tu%bj$n T$n t*$bj$n }7- c%bj$n TuyTn t*uyn ? Ti u$bj$n P(i c7c v oi2n 4i
o7bj$n Ps7c tu%bj$n Kt*$ ni bbj$n k to7n tu tu%bj$n Ql tu% tu n6- c7
nnbj$n o0- t7c quc t%bj$n w*" c7n bbj$n Ti vK ? Qu(n t*:b=)n -an"bPKc [n" dKn"
c!n" n"2 t!n" tinbA4i di2n TWn" cKc Tu% t4i tn - o^ PL Yin8
bC P7c 5n v: s n"i2- t*c tucH
? T*+9n" N"i2- vK tu%bT4- cL Tu%8
BA t,! v$ ch/c n'n.
TPT l o*" t*c tuc jTP/ c:u t*ni2' t*+c j t*+,n" jTP t1i2n c1n)n" ql nn vi c7c
ko(n tu ni :$/ b"^'H tu%/ -L/ l2 -L v c7c ko(n tu k7c of nsnn Bs$u y "Zi cun"
l tu%Cb o*" t1i2n ql tu% t@o quy :n of -lu6t8
NhvLQ quFn hIn v$ t,nhi7(
TPT t1i2n c7c nvK/ quyn 4n/ t*ni2' t@o quy :n of Lu6t QLT/ c7c lu6t tu%/ c7c quy
:n -lu6t k7c c> liTn qu$n v nGn" nvK/ quyn 4n/ t*ni2' cK t. s$u yH
8 T*Fn j t*+,n" jTPH
$C Pi%n l+0c -t*i.n/ quy o4c/ k% o4c di 4n/ n)' n)' v n" n)' cV$ n"n tu%b
bC P7c v)n b(n quy -4' -lu6t quy :n v ql tu%b ;uUt/ t$' "i$ vi2c ;d/ sh$ Wi/ bW
sun" c7c v)n b(n quy -4' -lu6t v tu%b
cC k to7n tu tu% n" n)' t@o quy :n cV$ Lu6t NDNNb
dC P7c Aiu +c qt%/ c7c oi2- :n son" -+5n"/ $ -+5n" v tu%8
z8 w*" t1i2n c1t7c ql tu% t@o quy :n of -lu6tb d to7n tu tu% n" n)'b ci%n l+0c/
quy o4c/ k% o4c -t*i.n of n"n tu% s$u ki +0c -T duy2tb
38 Ql t!n" tin v n"+9i n- tu%b ;d tn" dG li2u t!n" tin v n"+9i n- tu%b
8 T1i2n nvK c(i c7c tn" tu% t@o 'Kc tiTu nn" c$o cUt l+0n" n"/ c!n" k$i >$
tV tKc/ c(i ti%n quy t*Fn n"vK ql tu% v cun" cU- t!n" tin . t4o tu6n l0i -vK co n"+9i
n- tu% t1i2n c1s7c/ -lu6t v tu%b
8 w*" t1i2n ct7c tuyTn t*uyn/ +n" dJn/ "i(i tLc c1s7c tu% cV$ nnb
8 w*" t1i2n c1t7c X t*0 n"+9i n- tu% t1i2n n"vK n- tu% t@o in" quy :n of -lu6tb
8 o+n" dJn/ ce 4o/ kt*$/ "i7' s7t v o*" t1i2n quy t*Fn n"i2- vK v )n" k tu%/ cU-
'S s tu%/ kT k$i tu%/ tLn tu%/ n- tu%/ on tu%/ 'ivn tu%/ "i(' tu%/ ;o7 n0 tin
tu%/ tin -4tb quy t*Fn n"i2- vK v k% to7n tu% v c7c n"i2- vK k7c c> liTn qu$nb
~8 Do4n t(o/ ' -7n c7c Aiu +c qt%/ c7c oi2- :n son" -+5n" oMc $ -+5n" v
tu% t@o Vy quyn cV$ j t*+,n" jTPb o*" t1i2n c7c Aiu +c/ c7c oi2- :n/ c7c d 7n/
c7c n" 0- t7c qt% v tu% t@o quy :n cV$ -lu6tb t$' "i$ c7c o*" quc t% v tu%b
8 T\' :n t*Fn cU- c> t\' quyn quy%t :n oMc quy%t :n t@o t\' quyn vi2c 'ivn
tu%/ "i(' tu%/ on tu%b "i$ 4n t9i 4n n- ^ s5 k$i tu%/ "i$ 4n t9i 4n n- tu%/
;o7 tin n0 tu%/ tin -4tb
8 T$n t*$/ kt*$ vi2c cU- n c1s7c/ -lu6t tu% vi n"+9i n- tu%/ c7c o*"/ c7 nn
+0c Vy ni2' tu tu%b "i(i quy%t ki%u n4i/ t c7o liTn qu$n %n vi2c t1i2n -lu6t v tu%
t@o t\' quynb
8 Kt*$ vi2c cU- n t*ni2' c!n" vK cV$ c#$n tu%/ cV$ c!n" c[c tu%b "i(i quy%t ki%u
n4i/ t c7o liTn qu$n %n vi2c cU- n nvK/ c!n" vK cV$ c#$n tu%/ c!n" c[c tu%b
z8 j^i t+9n" ti2t 4i co n"+9i n- tu%b "iG bL '6t t!n" tin cV$ n"+9i n- tu%b ;7c
n6n vi2c t1i2n n"<$ vK tu% cV$ n"+9i n- tu% ki c> n": t@o quy :n cV$ -lu6tb
38 xi7' :n . ; s tu% -(i n- cV$ n"+9i n- tu% t@o yTu cEu cV$ c#$n nn c> t\'
quynb
8 A+0c quyn yTu cEu n"+9i n- tu% cun" cU- sW k% to7n/ o7 5n/ c[n" t] v ^ s5 ti
li2u k7c c> liTn qu$n %n vi2c tLn tu%/ n- tu%b +0c yTu cEu o*" tLn dKn"/ c7c o*"/ c7
nn k7c c> liTn qu$n cun" cU- ti li2u v -i 0- vi c#$n tu% t*on" ct7c ql tu%b
8 Quy%t :n vi2c Vy ni2' co c7c c#$n/ o*" t*c ti%- tu 't s ko(n tu% t@o quy
:n cV$ -lu6tb
8 A+0c quyn Un :n tu%/ ;h l vi -4' n cLn v tu%/ t*uy tu tu%b t1i2n c7c
bi2n -7- c+n" c% ti n quy%t :n n cLn tu% . tu tin tu% n0/ tin -4t vi
-4' n cLn tu%b
8 L6- ^ s5 n": k,i t c7c o*"/ c7 nn vi -4' -lu6t v tu%b t!n" b7o c!n" k$i
t*Tn -+5n" ti2n t!n" tin 4i cin" c7c t*+9n" 0- vi -4' -lu6t tu%b
~8 w*" t1i2n ct7c tn" kT tu% v c% b7o c7o ti cLn t@o quy :nb ql/ [n" dKn"
c!n" n"2 t!n" tin vo n" cV$ n"n tu%b i2n 4i o7 c5 s, v6t cUt ku tu6t cV$
n"n tu%b
8 Ql o*" b '7y/ biTn c%/ c7n b/ c!n" c[c/ viTn c[c/ l t*on" tn" o*" n"n tu%b
z8 w*" o t4o/ b^i d+n" c7n b/ c!n" c[c/ viTn c[c tu% t@o -n cU- ql cV$ j
t*+,n" jTPb
z8 Ql/ l+u "iG ^ s5/ ti li2u/ Un ce tu% v kin -L/ ti s(n +0c "i$o t@o quy :n cV$
-lu6tb t1i2n c5 c% ko7n kin -L do TV t+n" PLn -V quy :nb
zz8 T1i2n c7c nvK/ quyn 4n k7c do j t*+,n" jTP "i$o t@o quy :n cV$ -lu6t8
CLC TH`:
CX c0u tch/c:
? }an" TT?oT n"+9i n- tu%b}an" KK?KKTb}an" QLN v PPN tu%b}an" T$n t*$
tu%b}an" kt*$ tu%b}an" ql tu% TNPNb}an" TWn" 0-? N"i2- vK? k to7nb}an"
-7- c%b}an" kt*$ ni bb}an" tc[c c7n bb}an" n c7n? l+u t*Gb}an" qu(n t*:?
ti vK? Un ceb-an" tin Zc
NvK/ quyn 4n v t*ni2'
?8 Tc[c/ ce 4o/ +n" dJn v t*i.n k$i t1i2n tn" nUt c7c v)n b(n quy -4' -lu6t v
tu%/ quy t*Fn n"i2- vK ql tu% t*Tn :$ bn ten/ tn -b
?8 }n tLc/ tWn" 0-/ 7n "i7 ct7c ql tu%b t$' '+u vi cU- u/ cLn quyn :$ -+5n"
v l6- d to7n tu ns Nn / v ct7c ql tu% t*Tn :$ bnb -i 0- cMt cl vi c7c n"n/
c#$n/ 5n v: liTn qu$n . t1i2n nvK +0c "i$o8
?8 Ql t!n" tin v n"+9i n- tu%b ;d tn" dG li2u t!n" tin v n"+9i n- tu%b
?8 T1i2n nvK c(i c7c tn" tu% t@o 'Kc tiTu nn" c$o c1l+0n" n"/ c!n" k$i o7
tV tKc/ c(i ti%n quy t*Fn n"i2- vK ql tu% v cun" cU- t!n" tin . t4o tu6n l0i -vK co
n"+9i n- tu% t1i2n cs/ -lu6t v tu%b
?8 Tc[c t1i2n ct7c tuyTn t*uyn/ +n" dJn/ "i(i tLc cs tu% cV$ Nn t*Tn :$ bn ten/
tn -b
?8 Tc[c t1i2n ct7c X t*0 n"+9i n- tu% t*Tn :$ bn t1i2n n"vK n- tu% t@o in" q:n
cV$ -lu6tb
?8 Tc[c t1i2n d to7n tu tu% n" n)' +0c "i$o/ c7c bi2n -7- n"i2- vK ql tu%b t*c
ti%- t1i2n vi2c ql tu% vi n"+9i n- tu% tuc -1vi ql cV$ PKc Tu% t@o q:n cV$
-lu6t v c7c q:n/ quy t*Fn/ bi2n -7- n"i2- vK cV$ jTP/ TWn" cKc Tu%b
?8 o+n" dJn/ ce 4o/ kt*$ c7c PPt t*on" vi2c tc[c t*i.n k$i nvK ql tu%b
?8 T*c ti%- tt*$ tu%/ kt*$/ "i7' s7t vi2c kT k$i tu%/ on tu%/ 'ivn/ "i(' tu%/ n- tu%/
quy%t to7n tu% v cU- n/ -lu6t v tu% i vi n"+9i n- tu%b tc[c v c7 nn ql tu
tu%b tc[c +0c u ni2' tu tu% tuc t\' quyn ql cV$ PKc t*+,n" PKc Tu%8
?8 Tc[c t1i2n kt*$ vi2c cU- n nvK/ c!n" vK cV$ c#$n tu%/ cV$ cc[c tu% tuc t\'
quyn ql cV$ PKc t*+,n" PKc Tu%8
?8 xi(i quy%t ki%u n4i/ t c7o v tu%/ ki%u n4i/ t c7o liTn qu$n %n vi2c cU- n t*ni2'
c!n" vK cV$ c#$n tu%/ cc[c tu% tuc quyn ql cV$ PKc t*+,n" PKc tu% t@o q:n cV$
-lu6tb nl v-4' cLn v tu%/ l6- ^ s5 n": c#$n c> t\' quyn k,i t c7c tc[c/
c7 nn v-4' n"iT' t*Zn" -lu6t tu%8
?8 Tc[c t1i2n tn" kT/ k% to7n tu%/ ql biTn l$i/ Un ce tu%b l6- b7o c7o v tFn Fn kqu(
tu tu% v b7o c7o k7c -vK co vi2c ce 4o/ iu n cV$ c#$n cU- t*Tn/ cV$ jNk
^n" cU- v c7c c#$n c> liTn qu$nb tWn" k%t/ 7n "i7 tFn Fn v k%t qu( ct7c cV$ PKc
Tu%b
?8 Ki%n n": vi TWn" cKc t*+,n" TPT nGn" v v+n" 'Rc cEn sh$ Wi/ bW sun" c7c v)n
b(n quy -4' -lu6t v tu%/ c7c q:n cV$ TPT v cuyTn '!n n"vK v ql ni bb k:- t9i
b7o c7o vi TWn" cKc t*+,n" TPT v nGn" v+n" 'Rc -7t sin/ nGn" vUn v+0t qu7
t\' quyn "quy%t cV$ PKc Tu%b
?8 Q:n oMc n": cU- c> t\' quyn Q:n 'ivn/ "i('/ on tu%/ "i$ 4n t9i 4n
k$i tu%/ "i$ 4n t9i 4n n- tin tu%/ t*uy tu tin tu%/ ;o7 n0 tin tu%/ 'ivn ;h -4t
tin tu% t@o q:n cV$ -lu6tb
?8 A+0c quyn yTu cEu n"+9i n- tu%/ c7c c#$n Nn / c7c tc[c/ c7 nn c> liTn qu$n cun"
cU- k:- t9i c7c t!n" tin cEn ti%t co vi2c ql tu tu%b n": c#$n c> t\' quyn ;h l
c7c tc[c/ c7 nn ko t1i2n t*ni2' t*on" vi2c -i 0- vi c#$n tu% . tu tu% vo ns
Nn b
?8 A+0c quyn Un :n tu%/ t1i2n c7c bi2n -7- c+n" c% ti n Q:n cLn tu% t@o
qui :n cV$ -lu6tb +0c quyn tb7o t*Tn c7c -+5n" ti2n t!n" tin 4i cin" i vi n"+9i
n- tu% v-4' -lu6t tu%b
?8 j^i t+9n" ti2t 4i co n"+9i n- tu%b "iG bL '6t t!n" tin cV$ n"+9i n- tu%b ;7c n6n
vi2c t1i2n n"vK tu% cV$ n"+9i n- tu% ki c> n": t@o q:n cV$ -lu6t tuc -vi ql
cV$ PKc Tu%b
?8 xi7' :n . ; s tu% -(i n- cV$ n"+9i n- tu% t@o yTu cEu cV$ c#$n nn c> t\'
quynb
?8 Tc[c ti%- n6n v t*i.n k$i [n" dKn" ti%n b ko$ Zc/ PNTT v --7- ql i2n 4i vo
c7c n" cV$ PKc Tu%b
?8 Ql tc[c b '7y/ biTn c%/ c7n b/ cc[c/ viTn c[c/ l cV$ PKc Tu%b tc[c o t4o/ b^i
d+n" i n"Q cc[c/ viTn c[c cV$ PKc Tu% t@o q:n cV$ nn v cV$ n"nb
?8 Ql/ l+u "iG ^ s5/ ti li2u/ Un ce tu% v kin -L/ ti s(n +0c "i$o t@o q:n cV$ -lu6tb
?8 T1i2n c7c nvK k7c +0c "i$o8
CHI CLC TH`
P5 cUu tc[cH
? Ai TT?oT n"+9i n- tu%bAi KK?KKT?TobAi kt*$ tu%bAi QLN v PPN
tu%bAi N=?kTbAi ql tu% TNPNbAi kt*$ ni bbAi oP?ND?T=?PbAi ql tu l2 -L
t*+c b4 v tu k7cbAi tu% liTn ;S -+9n"
NvK/ quyn 4n v t*ni2'
? Tc[c t*i.n k$i t1i2n tn" nUt c7c v)n b(n qui -4' -lu6t v tu%/ quy t*Fn n"i2- vK
ql tu% t*Tn :$ bnb
?8 Tc[c t1i2n d to7n tu tu% n" n)'b -n tLc/ 7n "i7 ct7c ql tu%/ t$' '+u vi
cU- u A(n"/ cLn quyn :$ -+5n" v l6- v t1i2n d to7n tu ns nn b -i 0- vi c7c
c#$n/ 5n v: t*Tn :$ bn . t1i2n nvK +0c "i$ob
?8 Tc[c t1i2n nvK ql tu% i vi n"+9i n- tu% tuc -vi ql cV$ PPTH )n" k tu%/
cU- 'S s tu%/ ;h l ^ s5 k$i tu%/ tLn tu%/ n- tu%/ 'ivn tu%/ "i(' tu%/ ;o7 n0 tu%/
tin -4t/ l6- sW tu%/ tb7o tu%/ -7t n c7c l2n tu tu% v tu k7c t@o qui :n cV$
-lu6t tu%b !n c n"+9i n- tu% t1i2n n"vK n- tu% Ey V/ k:- t9i vo ns nn 888
?8 Ql t!n" tin v n"+9i n- tu%b ;dn" tn" dG li2u t!n" tin v n"+9i n- tu% t*Tn :$
bnb
?8 T1i2n ct7c tuyTn t*uyn/ +n" dJn/ "i(i tLc cs tu%/ X t*0 n"+9i n- tu% t1i2n n"vK
n- tu% t@o q:n cV$ -lu6tb
?8 Kt*$ vi2c kk$i tu%/ on tu%/ 'ivn tu%/ "i(' tu%/ n- tu%/ quy%t to7n tu% v cU-
cs/ -lu6t tu% i vi n"+9i n- tu% v c7c tc[c/ c7 nn +0c u ni2' tu tu%b ;h l
v ki%n n": ;h l i vi t*+9n" 0- vi -4' -lu6t tu%b "i(i quy%t c7c ki%u n4i/ t c7o v
tu% t@o t\' quynb
?8 Kt*$ vi2c cU- n t*ni2' c!n" vK cV$ cc[c tu%b "i(i quy%t ki%u n4i/ t c7o liTn qu$n
%n vi2c cU- n nvK/ c!n" vK cc[c tu%b
?8 Ki%n n": vi c#$n tu% cU- t*Tn nGn" vUn v+n" 'Rc cEn sh$ Wi/ bW sun" c7c v)n
b(n quy -4' -lu6t tu%/ c7c quy t*Fn/ q:n cV$ c#$n tu% cU- t*Tn8 j7o c7o PKc tu%
nGn" v+n" 'Rc -7t sin v+0t qu7 t\' quyn "quy%t cV$ PPT8
?8 Tc[c t1i2n ct7c kto7n tu%/ tn" kT tu%b l6- c7c b7o c7o kqu( tu tu% v c7c b7o c7o
k7c -vK co c1t7c ce 4o/ iu n cV$ c#$n Tu% cU- t*Tn/ jNk ^n" cU- v c7c c#$n
c> liTn qu$nb tWn" k%t 7n "i7 tFn Fn v k%t qu( ct7c cV$ PPTb
?8 L6- ^ s5 n": k,i t c7c tc[c/ c7 nn vi -4' -lu6t tu%b tb7o c!n" k$i t*Tn c7c
-+5n" ti2n t!n" tin 4i cin" vi n"+9i n- tu% vi -4' n"iT' t*Zn" -lu6t v tu%b
?8 A+0c quyn Un :n tu%/ ;h l vi -4' cLn v tu%/ t*uy tu tu%b t1i2n c7c bi2n -7-
c+n" c% ti n Q:n cLn tu% . tu tin tu% n0/ tin -4t vi -4' cLn tu%b
?8 Q:n oMc n": cU- c> t\' quyn Q:n 'ivn tu%/ "i(' tu%/ on tu%/ t*uy tu
tu%/ "i$ 4n t9i 4n n- ^ s5 k$i tu%/ "i$ 4n t9i 4n n- tu%/ ko$n n0/ "iSn n0/
;o7 tin n0 tu%/ tin -4t t@o q:n cV$ -lu6tb
?8 A+0c quyn yTu cEu n"+9i n- tu% cun" cU- sW k% to7n/ 5n/ ct] v ^ s5 ti li2u k7c
c> liTn qu$n %n vi2c tLn tu%/ n- tu%b +0c yTu cEu tc[c tLn dKn"/ c7c tc[c/ c7 nn
k7c c> liTn qu$n cun" cU- ti li2u v -i 0- vi c#$n tu% t*on" ct7c ql tu%b
?8 A n": c#$n c> t\' quyn ;h l c7c tc[c/ c7 nn ko t1i2n t*ni2' -i 0- vi
c#$n tu% t*on" ct7c ql tu% . tu tin tu% vo ns Nn t@o q:n cV$ -lu6tb
?8 j^i t+9n" ti2t 4i co n"+9i n- tu%b "iG bL '6t t!n" tin cV$ n"+9i n- tu%b ;7c n6n
vi2c t1i2n n"vK tu% cV$ n"+9i n- tu% ki c> n": t@o q:n cV$ -lu6tb
?8 Tc[c ti%- n6n v t*i.n k$i c7c [n" dKn" ti%n b ko$ Zc/ PNTT v --7- ql tu% i2n
4i vo c7c n" cV$ PPT8
?8 Ql/ sd i n"Q c7n b/ cc[c/ viTn c[c tu% tuc PPTb ql/ l+u "iG ^ s5/ ti li2u/ Un
ce tu% v kin -L/ ti s(n +0c "i$o t@o q:nb
?8 T1i2n c7c nvK k7c +0c "i$ob
III6 THC H$NH TIT KI7"
N.uF)n tWc chun.
8 Tc n ti%t ki2'/ cn" lSn" -L -(i +0c qu7n t*i2t t] cV t*+5n"/ +9n" li/ c5
c%/ cs v +0c t. c% >$ b&n" -lu6t8
z8 Tc n ti%t ki2'/ cn" lSn" -L -(i c)n c[ vo :n '[c/ tiTu cu\n/ c% v
q:n cV$ -lu6t
38 Tc n ti%t ki2'/ cn" lSn" -L -(i c> s -i 0- cMt cl "iG$ c7c cU-/ c7c
n"n/ c#$n/ tc[c/ t*Tn c5 s, -n cU- ql ^n" t9i vi vi2c nn" c$o t*ni2' cV$ n"+9i
[n" Eu/ t*ni2' cV$ c7n b/ cc[c/ viTn c[c t*on" c#$n tc[c8
8 j(' dn cV/ c!n" k$i/ 'in b4c/ c$o vt*a "i7' s7t cV$ Quc i/ oANk c7c
cU-/ YMt t*6n tW quc v c7c tc[c tn viTn cV$ 'Mt t*6n/ on t. quEn cin" v nn dn
t*on" vi2c tc n ti%t ki2'/ cn" lSn" -L8
8 P> c% k@n t+,n"/ ;l vi -4' *y *n"/ n"iT' 'in/ k:- t9i v c!n" k$i8
BG Dao nn 3an h$nh Thc h$nh tit ki7(4 T,Omc tGnh hGnh 3in +#n. kinh t nhO hi7n
naFQ vi7c 3an h$nh cch thc h$nh tit ki7( +n :nh hOPn. nhO th n$oo
Nn b$n n Lu6t tc n ti%t ki2' cn" lSn" -L doH
? =i2c sd ti n"uyTn tiTn niTn/ ti s(n/ ln" ko 0- l
? lSn" -L ti s(n/ tin cV$ NN/ qu$n liTu?t$' nQn"
? Ti%t ki2' +0c ;@' l quc s7c . }t*i.n kt% tt*+9n" t@o :n +n" noPN
? N"u^n ti n"uyTn tiTn niTn of n+c t$ c> 4n/ n"u^n NDNN c+$ V ci dNn" co
Eu t+ }t*i.n v ci tiTu t+9n" ;uyTn
? Aiu cen vi2c ql/ sd NDNN/ tin/ ti s(n of NN/ ln"/ t"i$n ln" t*on" ku vc
NN v ti n"uyTn tiTn niTn t*on" s; v tdNn" of ndn
:nh hOPn. of vi7c 3an h$nh cch thc h$nh tit ki7(Q ch&n. lnn. Jh!:
Tc n ti%t ki2'/ cn" lSn" -L l 't "i(i -7- #$n t*Zn" . ">- -En nn" c$o i2u
#( ql/ sd c> i2u #( c7c n"u^n lc t*on" n" s; kd/ t*on" ;d c5 b(n v t*on" sd NDNN8
Pt7c tc n ti%t ki2'/ cn" lSn" -L S c> b+c -t*i.n 'i/ c7c bi2n -7- t1i2n S i
vo tc cUt/ c> t*Zn" t'/ t*Zn" i.'/ "Rn vi bi c(n v tFn Fn ti2n nvK kt; t*on"
n)'/ ">- -En vo vi2c ki' c% v \y lNi l4' -7t8
=i2c cRt "i('/ n"]n" t*i.n k$i/ dSn ti%n z8 d 7n S ti%t ki2' c s tin 383~ t
^n" . cuy.n "i$o s$n" c7c d 7n cU- b7c k7c8 N9 >/ vn t+ ;d c5 b(n c sd t6-
cun" 5n/ "i(' bt tFn t*4n" c7c c!n" t*Fn ti c!n" k_o di/ b t*L vn -n t7n/ k_' i2u
#(8 = ct7c ql/ sd t*K s, l' vi2c/ n , c!n" vK/ c7c c!n" t*Fn c!n" cn" c ci t*Zn" v
c> b+c cuy.n bi%n k7 tLc cc8Niu c5 #$n c!n" s, $ t4' n"]n" ;y 'i t*K s, l'
vi2c/ sh$ cG$/ n"]n" 'u$ sR' 'i t*$n" ti%t b:/ -+5n" ti2n i l4i8Niu b/n"n/ :$
-+5n" S \y '4n vi2c sR- ;%- l4i v b t*L sd i2u #( 5n t*on" ql/ sd t*K s, l' vi2c/
-+5n" ti2n i l4i8 =i2c Fn oSn/ "iSn ti%n c7c c!n" t*Fn/ d 7n ko c> i2u #( o* i2u
#( tU- c t1i2n n"iT' tic nTn t*on" b t*L/ sd vn t+ ;d S i2u #( 5n8Pt7c ql Ut $i
v ti n"uyTn tiTn niTn cQn" 4t c s k%t #( b+c Eu8 TLn %n cui n)' z~/ tWn s
tin ti%t ki2' t] cRt "i(' ci t+9n" ;uyTn cV$ c( nc d tLn 4t z8 t ^n"/ b&n"
z tWn" d -an" NDNN n)' z~8
t,nhi7( c^a C%CC t,on. vi7c thc h$nh tit ki7(Q ch&n. lnn. Jh!
? T1i2n cvK +0c "i$o in" q:n of -lu6t/ ni quy/ quy c% of c5 #$n/ tc[c/ b(' tc
n ti%t ki2'/ cn" lSn" -L8
? Dd tin/ ti s(n NN +0c "i$o in" 'Kc Lc/ :n '[c/ tiTu cu\n/ c% do c5 #$n NN
c> t\' #yn b$n n8
T$' "i$ "i7' s7t/ ;uUt c7c bi2n -7-/ "i(i -7- tc n ti%t ki2'/ cn" lSn" -L
t*on" c5 #$n/ tc[c v t*on" lvc ct7c c -n c!n"/ k:- t9i -7t i2n/ t c7o/ n")n cMn v
;h l vi "y lSn" -L t@o t\' #yn8
IB6 KIN TH/C TH`
L lukn chun.
Anh n.h>a thu4
Thu l 2At kh*6n 3Bng gB, b$t buAc *8 c1c *rg c1 nh.n ch* nn thC* 2c 3A v thDi
h)n 3Ec ,lu+t quy 3Fnh k* 2ang tnh cht h*n tr6 tr<c ti, nhG2 9d ch* 2Hc 3ch
chung t*n 7h!
;-%:n ch0t of thu:
"!&- @I lEc vi nJt v 9< ra 3Di v ,triKn *8 thu: L:c sh -t*i.n of ; loi n"+9i S c[n"
'in *&n"/ tu% *$ 9i l 't tUt y%u k7c qu$n/ "Rn lin vi s *$ 9i/ t^n t4i v -t*i.n of
Nn8 A. duy t*F s t^n t4i of 'Fn/ Nn cEn c> nGn" n"u^n t1cLn . ci tiTu/ t*+c %t l ci
co vi2c duy t*F v cVn" c b '7y c$i t*: t] T| %n :$ -+5n" tuc -vi lSn tW ' Nn >
$n" c$i qu(nb ci co c7c c!n" vi2c tuc c[c n)n" of Nn n+H quc -an"/ $n nin/ ci
co ;d v -t*i.n c7c c5 s, 4 tEn"b ci co c7c vUn v -ic l0i c!n" cn"/ v s n"i2-/
v ; t*+c 'Rt v lu di8 A. c> n"u^n t1cLn 7- [n" nu cEu ci tiTu/ Nn t+9n" sd b$
Fn t[c n" viTn > lH quyTn ">- of dn/ v$y of dn v dNn" quyn lc Nn bRt buc dn
-(i >n" ">-8 T*on" > Fn t[c quyTn ">- tin v ti s(n of dn v Fn t[c v$y of dn
l nGn" Fn t[c ko '$n" tLn Wn :n v lu di/ t+9n" +0c Nn sd c> "ii 4n t*on"
't s t*+9n" 0- Mc bi2t8 A. 7- [n" nu cEu ci tiTu t+9n" ;uyTn/ Nn dNn" quyn lc
ct*: buc dn -(i >n" ">- 't -En tu n6- of 'Fn co Ns Nn8 Ay cLn l Fn t[c
c5 b(n nUt . uy n" t6- t*un" n"u^n t1cLn co Nn8 oFn t[c Nn dNn" quyn lc ct*:
buc dn >n" ">- . 7- [n" nu cEu ci tiTu of 'Fn ? A> cLn l thu4
= q2 "iG$ Nn v Tu%/ Y7c S vi%tH Tu% l c5 s, kt of b '7y Nn/ l tV o4n
5n "i(n . ko b4c tu +0c tin $y s(n v6t ' n"+9i dn -(i >n" ">- . dNn" vo 'Zi
vi2c ci tiTu of Nn BY7c? n" x@n tuy.n t6-? N ;uUt b(n s t6t/ o Ni/ / t6- zC8
n" "@n cQn" S vi%tH A. duy t*F quyn lc c!n" cn"/ cEn -(i c> s >n" ">- of c!n"
dn co Nn/ > l tu%8 Bn" x@nH N"u^n "c of "i$ Fn/ of c% t+ Gu v Nn ? N
;uUt b(n s t6t/ o Ni/ zC8
N+ v6y/ Tu% lu!n lu!n "Rn cMt vi s *$ 9i v -t*i.n of Nn8 j(n cUt of Nn quy
:n b(n cUt "cU- of tu%8
? T*on" c% -on" ki%n/ tn" tu% ko7 n&' uy n" s >n" ">- tin b4c of
dn cin" . nu!i d+n" qun i/ o*" b '7y c!n" quyn/ qu$n l4i . c$i t*:8 N"+9i dn
+0c +,n" *Ut Lt c7c -ic l0i c!n" cn" t] -L$ Nn8
? A%n ki "cU- t+ s(n nR' +0c cLn quyn/ "o4n Eu Z cV t*+5n" ;y Nn t do/ ko c$n
ti2- vo n" kt of c7c lc l+0n" kt tt*+9n"8 Nn ce (' n6n nvK "iG "Fn $n nin/ quc
-an"8 Tu% k>$ ce >n" vt*a uy n" n"u^n lc t1cLn ti ti.u . nu!i sn" b '7y
Nn v 7- [n" nu cEu ci tiTu c!n" cn" k7c8 N+n" ki b+c vo nGn" n)' z? 33 of
t% k nn/ nn kt of c7c n+c t+ b(n l' vo kVn" o(n"8 A. +$ nn kt to7t kfi kVn"
o(n"/Nn t+ s(n -(i c$n ti2- vo n" kt = c7c l6- *$ c7c c+5n" t*Fn t+ ln v tc
i2n t7i --i tu n6- ; t!n" qu$ c7c ccK t1cLn8 T*on" s c7c ccK t*Tn tF tu% l ccK
qu$n t*Zn" v sRc b_n . Nn tc i2n iu cen nn kt8 N+ v6y/ cNn" vi vi2c ', *n"
c7c c[c n)n"/ nvK of Nn v s -t*i.n of c7c q2 tin t2/ c7c Fn t[c tu% n"y cn"
-on" -i 5n/ ct7c ql tu% n"y cn" +0c on ti2n 5n v tu% S t*, tn 't ccK
qu$n t*Zn"/ c> i2u qu( of Nn . t6- t*un" n"u^n tu co Ns Nn v t1n" %n sn" kt ;
of Ut n+c8
Bt,C of thu t,on. nn kt tt,Opn.:
5- Thu l$ ccL ch^ Fu tkJ t,un. n.uHn thu cho ND Nn:
A. uy n" n"u^n lc v6t cUt co 'Fn/ Nn c> t. sd niu Fn t[c k7c n$u
n+H -7t n tT' tinb -7t n t*7i -i%u . v$y t*on" n+c v n"oi n+cb b7n 't
-En ti s(n quc "i$b tu tu%8888 T*on" c7c Fn t[c nTu t*Tn tF tu% l ccK cV y%u v c>
vt*a qu$n t*Zn" nUt8 =F so vi c7c Fn t[c uy n" k7c/ sd ccK tu% c> nGn" +u i.'H
? Tu% l 't ccK --i c> lvc v -vi *n" ln8 At+0n" n- tu% b$o "^' ton b
t. nn v -7- nn n" kt v -7t sin n"u^n tu n6- n- tu%8
? }+5n" t[c uy n" of tu% l sd --7- cuy.n "i$o tu n6- bRt buc8 PLn vF
v6y/ n"u^n tu t] tu% +0c (' b(o t6- t*un" 't c7c n$n c>n"/ t+9n" ;uyTn v Wn
:n8
? T!n" qu$ tu tu% 't b -6n of tWn" s- ; v tu n6- quc dn t*on" n+c t$Z
*$ S t6- t*un" vo Nn . (' b(o nu cEu ci tiTu c!n" cn" v tc i2n c7c bi2n -7- kt ?
;8
? TLn +u t% of n" viTn t!n" qu$ tu% so vi c7c ccK k7c can t. i2n , cXH
tu% k%t 0- i o "iG$ --7- c+n" b[c v kLc tLc v6t cUt n&' t4o *$ s qu$n t' of
c7c t+0n" n- tu% ti cUt l+0n" s; v i2u qu( kd8
YMc dN/ tu% +0c coi l ccK cV y%u . uy n" t6- t*un" n"u^n lc t1cLn co
Nn/ n+n" ko c> n"<$ l Nn c> t. quy :n '[c n" viTn tu% c$o . t)n" tu v tu% =
'Zi "i7 ' '[c n" viTn tu% ce c> 't "ii 4n nUt :n8 N%u Nn dNn" quyn lc
. t6- t*un" qu7 '[c -En tu n6- t] tWn" s- quc ni Bxk}C vo co Ns Nn tF -En xk}
can l4i dn co c7c dn v c7 nn sl "i(' ;un"8 A%n 't lic no >/ n%u Z n6n tUy
*&n" c!n" s[c bf vo kd/ vo l' vi2c +0c bN R- ko to( 7n" tF Z sl n"e ko kd oMc
cuy.n s$n" kd n"E' v tF' 'Zi c7c . t*n tu%8 N+ v6y/ c> t. tUy *&n"/ k1n)n" tu
tu% ti $ co Ns Nn l ko(n tu n6- ' c7c dn v n"+9i dn sn sn" "in *$ . t*(
tu% ' ko l' t$y Wi 'Zi n" vn c> of Z8 A[n" t*Tn "i7c nn kt quc dn/ k1n)n"
tu tu% of 't quc "i$ +0c -(n 7n t!n" qu$ t l2 -En t*)' of xk} +0c n" viTn
vo Ns Nn8 N%u "Zi T' l tWn" s tu% ti $ c> t. tu +0c vo Ns Nn tF k1n)n" tu tu%
l T'1xk}8 K1n)n" tu tu% l k7i ni2' l tuy%t +0c dNn" . ce "i$n "ii -n ci$
0- l tu n6- ; "iG$ c7c ku vc c!n" cn" v ku vc t+ nn8 N%u Nn n" viTn tu%
c+$ 4t ti "ii 4n k1n)n" tu tu% tF n"u^n lc ; t6- t*un" vo t$y Nn c+$ Ey V8 N%u
Nn n" viTn v+0t qu7 "ii 4n k1n)n" tu tu% tF sl l' "i(' k1n)n" tLc luu . t7i s; ',
*n" t4i dn/ do > l' "i(' s tu% tu +0c t*on" t+5n" l$i8T*on" tc t% ct7c ql tu%/ tWn"
s tu% tu +0c n" n)' c> t. l4i k7c ;$ so vi tWn" s tu% c> k1n)n" tu +0c8 A.
-(n 7n tFn t*4n" ny/ c7c n kt dNn" k7i ni2' nX lc tu tu% Bt$; @ffo*tC8
N%u tWn" s tu% tc t% tu +0c l Tt/ tFH
NX lc tu tu% = BTt1xk}C H BT'1xk}C = Tt1T'
N%u t l2 t*Tn nf 5n / Nn c> t. 7- dKn" c7c bi2n -7- . t)n" s tu v tu% ' ko l'
tWn 4i %n q2 --i tu n6- "iG$ Nn vi dn v c7 nn/ vF ti' n)n" tu tu% i2n $n"
+0c k$i t7c , '[c tU- so vi '[c c:u n" of nn kt8 N+n" ki t s t*Tn ln 5n
tF tn" tu% i2n t4i S uy n" v+0t qu7 k1n)n" c:u n" of nn kt8 PEn -(i i.u
*&n"H NX lc tu tu% c$o ko nUt ti%t ^n" nUt vi ;uUt i2n tFn t*4n" bi tu Ns Nn v
cn" ko t. kmn" :n *&n" nn kt $n" t)n" t*+,n" tu6n l0i oMc Nn $n" v6n n cs7c
kt in" Rn8
;- Thu l$ ccL +iu tit v> (2 nn kt of Nn: Nn kt tt*+9n"/ bTn c4n nGn" 'Mt
tLc cc cQn" c[$ n" nGn" kuy%t t6t vn c> of n>8 PLn > l l do bi2n 'in co s
c$n ti2- of Nn vo qt*Fn n" of nn kt tt*+9n"8 Nn tc i2n iu ti%t nn kt , tE' v< '!
= c7c +$ *$ nGn" cu\n 'c '$n" tLn :n +n" ln t*Tn di2n *n" v = c7c ccK an
b(y . +n" c7c n" kt ? ; t@o c7c 'Kc tiTu Nn S :n v t4o n l$n" -7- l co
c7c n" kt ? ; tc i2n t*on" ku!n kW lu6t -7-8
Nn tc i2n ql/ iu ti%t v< '! nn kt = niu bi2n -7- n+ "i7o dKc ct*: t+ t+,n"/ n
cLn/ lu6t -7- v kt/ t*on" > bi2n -7- kt l "c8 T*on" c7c bi2n -7- kt tF tu% l ccK
qu$n t*Zn" v sRc b_n nUt8
=t*a iu ti%t v< '! nn kt of ccK tu% +0c bi.u i2n *y qu$ c7c ndun" Nn c$n ti2- vo nn
kt v --7- Nn sd ccK tu% . 4t +0c c7c 'Kc tiTu S :n8
N.OB /hng n7ung iu tit vK mC nn kt of cc thu@
T*Tn c5 s, 'Kc tiTu v t+0n" Nn cEn t1n" ti nn kt tF ndun" iu cen of tu% i vi
nn kt quc dn b$o "^'H iu cen cu kI ktb c5 cUu n"n/ ku vc v t]n" vNn" lSn
tWb l+u t!n" tin t2b "i7 c(b tin l+5n"b --i tu n6-b c7c 'i q2 kt i n"o4ib b(o v2
'!i t*+9n" 888 N+ v6y/ ndun" iu cen of tu% i vi nn kt quc dn *Ut *n"/ n> b$o
' Eu %t c7c qt*Fn iu ti%t v< '! nn kt8 k+i y l 't s ndun" iu ti%t c5 b(n of
tu% i vi nn kt quc dnH
N.O.OB Piu chQnh chu kR nn kt@ l 't t*on" nGn" ndun" qu$n t*Zn" of qt*Fn sd ccK tu%
iu cen v< '! nn kt8 T*on" nn kt tt*+9n" tF s -t*i.n t@o cu kI l iu ko t. t*7n
kfi8 A. (' b(o tc t)n" t*+,n" Wn :n/ Nn S sd tu% . iu cen qt*Fn >8 T*on"
nGn" n)' kVn" o(n" v suy to7i kt/ Nn c> t. 4 tU- '[c tu%/ t4o *$ nGn" iu ki2n
+u Si v tu% tu6n l0i n&' kLc tLc nu cEu tiTu dNn" . t)n" t+ v ', *n" s[c s;8
Aiu > c> t. +$ nn kt to7t kfi kVn" o(n" n$n c>n"8 N"+0c l4i/ t*on" t9i kI
-t*i.n qu7 '[c/ c> n"uy c5 dJn %n 'Ut cn i/ = c7c t)n" tu%/ tu - t+/ Nn c> t. "iG
vGn" n:- t)n" t*+,n" t@o 'Kc tiTu Mt *$8
N.O.NB Dhu c<n g8p phSn h-nh th+nh c6 c:u ng+nh h3p 'J t@o yTu cEu of t]n" "o4n -t*i.n
nn kt8 = vi2c b$n n tn" tu%/ Nn sl quy :n 7n tu% oMc ko 7n tu%/ 7n tu%
vi tu% suUt c$o oMc tU- vo c7c n"n n"/ c7c 'Mt n" cK t.8 T!n" qu$ > Nn c>
t. tic \y s -t*i.n of nGn" n"n kt qu$n t*Zn" oMc s$n = tc t)n" t*+,n" "iG$
cin"/ (' b(o s cn i "iG$ c7c n"n n" t*on" nn kt8
N.O.TB Piu chQnh t4ch 'uU t bn@ l 't ndun" qu$n t*Zn" of iu cen tu%8 Yt 'Mt/ s;
ci%' Gu v t+ b(n o7 l0i nu6n lu!n lu!n l 'Kc Lc c5 b(n of n" kd t*on" nn kt
tt*+9n"/ Nn cEn sd tu% . iu cen s tLc luu > -N 0- l0i Lc kt of c7c cV t. kt v
l0i Lc ;8 YMt k7c/ s -t*i.n nn kt lu!n ai fi -(i t)n" n$n vn t+ c5 b(n/ . -t*i.n
nn kt quc dn/ Nn cEn -(i kuy%n kLc tLc luu v tLc tK t*on" c7c dn/ . t4o *$ n"u^n
vn t+8 =i2c t$y Wi c7c cs7c tu% of Nn c> t. (n +,n" %n quy '! v tc tLc luu
t+ b(n/ do > t1n" %n qt*Fn t+ -t*i.n kt8
N.O.VB Dhu c8 th 3c )7 iu tit vic '+m v+ th:t nghip. Ki nn kt c> '[c tUt
n"i2- c$o tF cNn" vi vi2c ', *n" c7c ko(n ci tiTu of PLn -V/ tu% cEn -(i +0c
cRt "i(' . t)n" tWn" cEu v vi2c l'8 T*on" t9i kI nn kt l4' -7t tF cNn" vi vi2c cRt
"i(' c7c ko(n ci tiTu of PLn -V/ tu% l4i +0c "i$ t)n" . "i(' tWn" cEu v 4n c% s
"i$ t)n" of nn kt8
N.O.WB Dhu 3c )7 nh m!t cc c8 hiu %u g8p phSn th(c hin c)*ch 5i ngoi v+ bo
h! nn ) trong n0c v+ thXc Y& )( ho+ nh>p kt trong khu v(c v+ %u5c t. T!n" qu$ iu
cen '[c tu% ;uUt tu% ;uUt k\u/ tu% n6- k\u ' "y nTn 7- lc t)n" "i7 n" n6-
k\u/ "i(' k1n)n" c4n t*$n so vi n" s; t*on" n+c/ t] > iu cen ki l+0n" +$
*$ tt*+9n" v +$ vo . tc i2n b(o nn s; t*on" n+c v b(o v2 l0i Lc of tt*+9n" ni
:$8 YMt k7c/ t1n" 7n tu% n6- k\u cQn" "y nTn -(n [n" of n"+9i tiTu dNn" t*on"
n+c t4o nTn s l$ cZn of Z t*on" tiTu dNn"8 N"oi *$ n"+9i t$ can sd ccK tu% . kLc
tLc vi2c sd c> i2u qu( c7c n"u^n lc $y Lt nUt l "i(' %n '[c tU- nUt tLn k_' i2u
qu( of s; t*on" n+c8 Pmn" 4n/ t*on" t*+9n" 0- cEn 4n c% ;uUt k\u nGn" ' "i7
c( of cin" b: Un :n b,i "i7 c( bUt l0i of tt*+9n" t% "ii/ "y ti2t 4i co s; t*on" n+c/
t*+9n" 0- ny c> t. sd tu% ;uUt k\u . kLc tLc cuy.n c7c n"u^n lc t] s; n" ;uUt
k\u s$n" s; tiTu dNn" ni :$8
N.NB NGn" --7- Nn sd ccK tu% . iu ti%t v< '! nn ktH
T1n" iu ti%t v< '! nn kt of tu% ce @' l4i i2u qu( ti%t tc ki ccK tu% +0c Nn 7-
dKn" t@o c7c --7- iu cen tLc 0-8 }-7- iu cen of tu% l -+5n" t[c t1n" of
Nn t!n" qu$ tu% %n c7c t+0n" iu cen of tu% . 4t +0c nGn" 'Kc tiTu S :n8
T*on" tc tivn t% "ii c> *Ut niu -+5n" t[c Nn sd ccK tu% . t1n" %n nn kt8 k+i
y l 't s --7- iu cen cV y%u of tu% H
N.N.OB Z*c [nh m5i %h h3p 'J gi# thu tr(c thu v+ thu gi*n thu@
TUt c( c7c Fn t[c tu% u c> t. +0c -n ci$ tn tu% t*c tu v tu% "i7n tu8 D
cEn ti%t 7- dKn" c7c lo4i tu% "i7n tu v t*c tu t*on" qt*Fn sd ccK tu% . iu ti%t v< '!
nn kt +0c quy%t :n b,i tLn Mc tN of 'Xi lo4i tu% cK t.8
Tu% t*c tu $y tu% "i7n tu u c> nGn" n_t Mc t*+n" *iTn"/ c> +u i.' v n+0c i.'
*iTn" of 'Xi lo4i tu%8 =F v6y/ tuI t@o Mc i.' t*Fn -t*i.n kt ; of 'Xi n+c/ cQn" n+
qu$n i.' of nGn" n"+9i lSn 4o Nn t*on" t]n" t9i kI ' n"+9i t$ c> t. l$ cZn coi
t*Zn" lo4i tu% "i7n tu 5n tu% t*c tu v n"+0c l4i8
T!n" t+9n" tu% "i7n tu c> di2n tu n- tu% *n" v Lt b: 4n c%/ nTn c> t. 7- dKn"
tu% suUt tU- n+n" t4o n"u^n tu ln co Ns Nn8 7- dKn" tu% "i7n tu tF k1n)n" tUt tu
tu% Lt v Lt "y t1n" tiTu cc 5n tu% t*c tu8 = vi2c 7n tu% "i7n tu/ Nn c> t. t1n"
ti nu cEu tiTu dNn" ;/ qu$ > t1n" ti s;/ kd8 ko >/ vt*a of tu% "i7n tu ko ce iu
ti%t k1n)n" tiTu dNn" ' can i2u cen quy '! v tc n" s; kd8 Pan vt*a of tu% t*c
tu -K tuc cV y%u vo quy '! v tc n" of nn kt8
Bi7c +iu chRnh (/c +# +#n. vi)n thu .in thu ?q ?$n. ($ !t 3A ?\n chMn. Jh:n /n.4
HXn n=a th^ tLc thu n#J crn. ?q ?$n.Q ?q ql v$ chi Jh! ql th0J hXn Do vmi thu t,c
thu4 Bi7c ql thu t,c thu ,0t khS kh'n +Ci hsi Jh:i cS +#i n.r cn 3# thu +2n. +:o
v$ cS t,Gnh +# chuF)n (2nQ ql kt caoQ kt( th_o vi7c J ?Ln. cc JhOXn. ti7n ql cS ku
thukt hi7n +Ii vmi (#t hth&n. JhJ lukt +F +^ v$ cS hi7u lc4
YMt k7c tu% "i7n tu c> tLn cUt Wn :n 5n tu% t*c tu vF tu% "i7n tu 7n
vo tiTu dNn" nTn n"$y c( ki kt i ;un" n"+9i t$ vJn -(i 'u$ sR' v ci tiTu co nGn"
nu cEu ti%t y%u/ do v6y Nn vJn tu +0c tu%8 Pan tu% t*c tu 7n vo tu n6- nTn
t+9n" b: bi%n n"8 N%u tFn Fn kt -t*i.n tt tu n6- sl k7 5n v t] > tu% t*c tu sl
t)n"8 N"+0c l4i/ tF s suy "i(' kt c> t. l' "i(' i s l+0n" tu n6- t] tu% t*c tu 't
c7c *y *2t8
P7c Fn t[c tu% t*c tu c> vt*a k7c n$u t*on" --i tu n6- v iu cen c5 cUu t+8
Tu% tu n6- c7 nn "iG v: t*L qu$n t*Zn" . iu ti%t tu n6- of dn c+8 YMc dN c> t.
t1n" %n n vi ti%t ki2' of n"+9i dn n+n" k1n)n" kLc tLc i2u qu( t+ of tu% tu
n6- c7 nn l4i *Ut tU-8 T*on" t*+9n" 0- > n"+9i t$ sd tu% tu n6- c!n" ty . (n
+,n" ti s tLc luu t+ b(n v ', *n" s;/ -t*i.n kd8
PLn vF v6y/ Nn ko t. ce 7- dKn" 't Fn t[c tu% no > . 4t +0c c7c 'Kc tiTu iu
ti%t v< '! nn kt / ' bRt buc -(i sd niu Fn t[c tu% k7c n$u/ cQn" n+ k%t 0-
cMt cl "iG$ tu% t*c tu v tu% "i7n tu8 Yi q2 "iG$ tu% t*c tu v tu% "i7n tu 0-
tn tn" tu% of Nn t*on" lvc iu ti%t v< '! nn kt8 YXi 't t+5n" qu$n t@o t l2
"iG$ cin" sl 7- [n" nGn" 'Kc tiTu/ yTu cEu nUt :n of Nn t*on" n" ql of 'Fn8
=i2c ;7c :n 't 'i q2 cK t. no > t!n" t+9n" -K tuc vo tc t)n" t*+,n" kt/
'[c tu n6- of dn c+ v quy '! tLc luu of do$n n"i2-8 Tuy niTn/ n"<$ of nGn"
lo4i tu% c5 b(n t*on" s k%t 0- of t]n" n+c cQn" c> s k7c n$u8 T*on" iu ki2n n)n"
suUt/ cUt l+0n" v i2u qu( kd tU-/ tu n6- tc t% of dn c+ ko c$o tF tu% tu n6- ko
t. t*, tn n"u^n tu cV y%u cu( Ns Nn8 Ki > n"u^n tu cV y%u of tu% sl cuy.n t]
tu% t*c tu s$n" tu% "i7n tu8 Aiu > S +0c 'in c[n" *&n"/ t*on" iu ki2n suy to7i
kt/ ko -(i n"Ju niTn ' 't vi quc "i$ S 7- dKn" --7- 4 tU- tu% tu n6- c7 nn
v tu% tu n6- c!n" ty . kLc tLc t+ -t*i.n nn kt8
N.N.NB Dh#& \i thu )u:t @
N+ cin" t$ S bi%t tu% suUt $y :n suUt tu% l lin ^n of 'Xi sRc tu%8 T$y Wi tu%
suUt t[c l t$y Wi '[c tu tu% $y 4i l+0n" tu tu% tLn t*Tn 't 5n v: t+0n" c:u
tu%8 T!n" qu$ >/ Nn ti%n n --i v --i l4i tu n6- +0c t4o *$ "iG$ c7c cV t.
kt/ "iG$ c7c n"n/ c7c vNn" v c7c tEn" l- dn c+ t*on" ;/ l' t$y Wi l0i Lc kt of
Z8YKc Lc of Nn iu ti%t i vi nn kt quc dn l t4o *$ s cn = t*on" nn kt v kLc
tLc tc t)n" t*+,n"8 Tc t)n" t*+,n" of nn kt t*+c %t -K tuc vo '[c t+/ '
'[c t+ +0c quy%t :n b,i 4i l+0n" ti%t ki2' v ki l+0n" tLc luu S 4t %n '[c
nUt :n8 y *n"/ bi.u tu% c$o $y tU- S t1n" %n n vi ti%t ki2' v tLc luu/ do >
(n +,n" %n quy '! v tc t+8
N%u Nn sd tn" tu% c> c7c '[c tu% suUt qu7 c$o sl c(n t*, qt*Fn Fn tn nGn" iu
ki2n cEn ti%t t4o '[c ti%t ki2' V . (' b(o co vi2c t+ t*on" c7c tn -En kt8 N%u Nn
sd tn" tu% c> c7c '[c tu% suUt tU- sl l' t)n" tu n6- of dn c+ v dn/ do > l'
t)n" '[c ti%t ki2' v tLc luu t+ b(n8T$y Wi tu% suUt +0c coi l 't --7- qu$n t*Zn"
t*on" qt*Fn Nn sd ccK tu% . iu ti%t nn kt8 T!n" qu$ vi2c quy :n 7n tu% vi tu%
suUt c$o $y tU- vo c7c n"n n"/ ' Nn t1n" v l' t$y Wi 'i q2 "iG$ cun"/ cEu
t*Tn tt*+9n" n&' ">- -En tc i2n iu ti%t v< '!/ (' b(o s "iG$ c7c n"n n" t*on"
nn kt8
Tuy niTn vi2c t$y Wi tu% suUt t*on" tc tivn cQn" "M- nGn" k> k)n nUt :n v kt ?
ku tu6t8 Dh, nh:t/ t*on" nn kt tt*+9n"/ Nn cEn t4o *$ nGn" iu ki2n tu6n l0i co c7c
n" kt8 Yt t*on" nGn" iu ki2n > l Wn :n bi.u tu%8 D t$y Wi t+9n" ;uyTn
tn" tu% suUt sl l' t*, n"4i %n vi2c l$ cZn v quy%t :n t+ of c7c cV t. kt t*on"
;8 Dh, h#i/ tn" tu% suUt t+9n" +0c ;d t*Tn c5 s, ;@' ;_t v tLn to7n c> c)n c[ ko$
Zc v tc tivn8 D t$y Wi t6' cL 't tu% suUt cQn" c> t. k_o t@o s t$y Wi of c(
tn"8 Dh, b#, tn" tu% suUt cLn l t. i2n '[c n" viTn 't -En tWn" s- ;
vo Ns Nn/ t[c l -(n 7n tc t*4n" nn kt v '[c lan" tin of nn dn i vi Nn8
PLn vF nGn" n"uyTn nn t*Tn/ ' n"oi --7- t$y Wi tu% suUt/ Nn ki sd ccK tu% .
t1n" iu ti%t v< '! nn kt can sd niu --7- k7c8
N.N.TB *p 7ng c*c bin ph*p u "i thu@
|u Si tu% t[c l Fn t[c co n"+9i n- tu% +0c +,n" nGn" iu ki2n tu6n l0i ki
n- tu%8 T!n" qu$ tc i2n +u Si tu%/ Nn S iu ti%t nn kt 't c7c lin o4t/ tuI
tuc vo iu ki2n cK t. of cKc di2n nn kt . 4t +0c nGn" 'Kc tiTu S Mt *$8 T7c dKn"
kLc tLc of c7c Fn t[c +u Si tu% +0c ;@' n+ 't Fn t[c Nn cU- -7t vn t*c
ti%- co c7c dn v c7c tEn" l- dn c+8 TuI tuc vo yTu cEu ql/ Nn c> t. t)n" oMc "i('
quy '! v '[c of c7c +u Si tu% . kLc tLc t)n" tLc luu v tLc tK vn t*on" c7c dn
v dn c+8
P7c Fn t[c +u Si tu% *Ut $ d4n"H quy :n '[c tu n6- ti ti.u ko -(i n- tu%b co
-_- lo4i t*] 't s ko(n ci -L t*on" tu n6- c:u tu%b 'ivn oMc "i(' 't -En $y
ton b s tu% -(i n-b co oSn n- tu%b cU- tLn dKn" tu% . t7i t+8 oi2n n$y/ t*Tn t%
"ii Fn t[c cU- tLn dKn" tu% . t7i t+ +0c sd *Ut *n" *Si8
TuI t@o -vi sd/ c> t. -n ci$ c7c lo4i +u Si tu% tn $i n>' k7c n$uH +u Si tu%
'$n" tLn cUt n"n/ vNn" lSn tW v +u Si tu% '$n" tLn cUt c7 bi2t8 =i2c cU- +u Si
tu% '$n" tLn cUt c7 bi2t +0c sd n&' "i(i quy%t nvK iu cen t*on" -vi -/ "Rn lin
vi l0i Lc of t]n" cV t. kd8 Tuy c> nGn" +u i.' nUt :n/ n+n" +u Si tu% '$n" tLn
c7 bi2t cQn" t4o *$ s ko c!n" = t*on" s; kd "iG$ c7c cV t. kt/ "y 6u qu( t' l ;Uu i
vi n"+9i n- tu% v t4o *$ nGn" tin t*n tu%/ do > l' 'Ut tLn t*un" l6- of
tu%8N"oi c7c --7- iu cen of tu% k. t*Tn/ t*on" tc tivn Nn can sd 't s --7- iu
cen tu% k7c n+ sd bi.u tu% -n bi2t/ t$y Wi Fn t[c n- tu%8 YXi --7- iu
cen of tu% u c> nGn" +u/ n+0c i.' nUt :n v "iG v: t*L k7c n$u t*on" qt*Fn
iu ti%t v< '! nn kt8 =i2c 7- dKn" --7- ny $y --7- k7c oMc tUt c( c7c --7- l -K
tuc vo t*4n" t7i kt v 'Kc tiTu of Nn t*on" t]n" t9i kI -t*i.n kt of Ut n+c8
3? Tu% l ccK iu o tu n6-/ tc i2n c!n" = ; t*on" --i H
Yt t*on" nGn" ki%' kuy%t of nn kt tt*+9n" l c> s cTn l2c ln v '[c sn"/ v tu
n6- "iG$ c7c tEn" l- dn c+ t*on" ;8 Kt tt*+9n" cn" -t*i.n tF ko(n" c7c "iu ? n"to
"iG$ c7c tEn" l- dn c+ n"y cn" c> ;u +n" "i$ t)n"8 D -t*i.n 'Zi 'Mt of 't Ut n+c
l tn qu( of s nX lc of c( cn" ^n"/ 'Xi tn viTn t*on" ; u c> nGn" >n" ">-
nUt :n8 N%u ko ci$ s` tn qu( -t*i.n kt co 'Zi tn viTn sl ti%u c!n" = v t4o nTn
s i l6- v quyn l0i v of c(i "iG$ c7c tEn" l- dn c+8 PLn vF vy/ Nn cEn -(i c$n
ti2- vo qt*Fn --i tu n6-/ of c(i of ;8 Tu% l 't ccK ' Nn sd . t1n" t*c ti%-
vo qt*Fn ny8=i2c iu o tu n6- "iG$ c7c tEn" l- dn c+ +0c tc i2n 't -En
t!n" qu$ tu% "i7n tu ' Mc bi2t l Fn t[c tu% tiTu tK Mc bi2t8 Lo4i tu% ny c>
t+0n" c:u tu% cV y%u l c7c / d:c vK tiTu dNn" c$o cU-/ Rt tin8 P7c / d:c vK ny
t!n" t+9n" ce c> nGn" n"+9i c> tu n6- c$o t*on" ; 'i c> t. sd v oMc sd niu/
qu$ > iu ti%t bt 't -En tu n6- of Z8P7c sRc tu% t*c tu/ Mc bi2t l tu% tu n6-
c7 nn vi vi2c sd tu% suUt luu ti%n l sRc tu% c> t7c dKn" *Ut ln t*on" vUn iu ti%t tu
n6-/ (' b(o c!n" = ;8
? Tu% l ccK . tc i2n ki.' t*$/ ki.' so7t c7c n" s;/ kdH
=t*a ny +0c ;uUt i2n cLn do qt*Fn o*" tc i2n c7c lu6t tu% t*on" tc t%8 A. ('
b(o tu +0c tu% v tc i2n in" c7c quy :n of c7c lu6t tu% S b$n n/ c5 qu$n tu%
v c7c c5 qu$n liTn qu$n -(i = 'Zi bi2n -7- nR' vGn" s l+0n"/ quy '! c7c c5 s, s;/ kd/
n"n n" v lvc kd/ 'Mt n" Z +0c -_- kd8 T] ct7c tu tu% ' c5 qu$n tu% sl -7t
i2n *$ nGn" k> k)n ' Z "M- -(i . "ii- Z tF' 'Zi bi2n -7- t7o "8 N+ v6y/
qu$ ct7c ql tu tu% ' c> t. k%t 0- ki.' t*$/ ki.' so7t ton di2n c7c 'Mt n" of c7c
c5 s, kt/ (' b(o tc i2n tt ql Nn v 'Zi 'Mt of sn" kt ? ;8
"Lc +!ch D?:
=i2c sd tin tu% of NN t*on" c7c t9i kI t6- t*un" vo c7c ndun" cV y%u s$uH
? T9i kI 'i ;d NNH tin tu% cV y%u dNn" . 'u$ oo v dvK . cun" [n" co c7c n"
c!n" cn" ti%t y%u n+H$n nin/ q-an"/ yt%/ "i7o dKc8t*on" t9i kI ny '[c tu t+9n"
tU- vF kt $n" t*on" tFn t*4n" bUt Wn v sn" ndn $n" can niu k> k)n8'[c uy
n" tuy tU-/ but . b(o co c7c nvK ci tiTu ny te l2 uy n" on xk} cQn" ko tU-8
? T9i kI Wn :n NNH n"oi vi2c b(o ci co c7c nvK ti%t y%u of Anc nTu on/ NN can sd
tin tu% . t*0 "ii- tT' co n>' n"+9i ko can kn)n" l/ bi2t l nGn" n"+9i S c>
>n" ">- vo tn #( ;d nn?"Zi cun" l t+0n" ;8
? T9i kI -t*i.n tT' cn)n" ktH ki ti2n cn)n" iu ti%t kttt*+9n"/ c7c nn t+9n" sd tin
tu% . iu ti%t v< '! nn kt8't s nn dNn" tin tu% . -t*i.n c7c n"n s; c #yn NN/
tuy niTn -En ln . l' n" lc co c7c tn -En kt k7c -t*i.n/ c7c nn dNn" tin tu%
ti t*0 co c7c d 7n kt c> 'Kc tiTu . tu it c7c tn -En kt k7c t$' "i$ t@o :n
+n" of 'Fn8
? T9i kI -t*i.n nn -ic l0iH s$u ki Wn :n c7c nvK c!n" cn" k7c niu nn [n" *$
tc[c c7c dvK c!n" cn" . "i$ t)n" -ic l0i co cn" ^n"/ t!n" #$ vi2c uy n" tin
tu%8 tuy niTn/ i2u #( cV$ c7c dvK c!n" vJn l v cEn l+u t'8 c7c q"i$ -t*i.n c> '[c
uy n" c$o/ c> ki lTn %n 3 son" do n9 ', *n" dvK c!n" %n niu lvc k7c n$u
. -vK 'ivn -L co cn" ^n"/ vF v6y cQn" *Ut Lt ki b: kTu c$ v "7n nMn" tu%8
P> t. n>i b(n cUt of nn ko t. i2n t*on" c7c t!n ce nn > +$ *$/ ' n> t. i2n *Ut cK
t. #$ vi2c sd tin tu% of nn > t*on" vi2c iu n nc8=i2c "i7 nn c> t6t s do dn/
vF dn $y ko/ ce c> t. o7n t*on" vi2c n6n :n v 7n "i7 'Kc Lc v i2u #( of vi2c
sd tin tu% ' n"+9i dn >n" ">-8
T>' l4i/ . -7t uy c vt*a cV$ tu% t*on" nn kt/ -(i sd tu% in" vi c[c n)n" cV$ n>8
tuy niTn/ vt*a of tu% vi nn kt , 'Xi q"i$ ko "in" n$u ' tuI tuc vod n"2 tu6t
sdd c!n" cK tu% of 'Xi q"i$ >8 =Un c> tLn n"tRc l tu% -(i lu!n lu!n -N 0- vi
'Kc tiTu/ +9n" li -t*i.n kt ; v l ccK Rc lc co vi2c tc i2n +9n" li/ cl+0c -t*i.n
kt ; of 'Xi q"i$ t*on" t]n" tkI nUt :n8A> cQn" l l do ' c7c q"i$ -(i t+9n" ;uyTn
* so7t '[c -N 0- of tn" tu% vi cl+0c -t*i.n kt; of 'Fn/ tc i2n c7c c(i c7c
tu% k:- t9i n%u tUy cEn ti%t8
54V4 vc +iK( of thu:
Qu$ -n tLc n"u^n "c of s *$ 9i of tu% v k7i ni2' cun" v tu% nTu t*Tn/ c> t.
kmn" :n *&n"H Tu% l 't ccK t1cLn of nn/ +0c sd . Fn tn nTn quu tin t2 t6-
t*un" n&' sd co 'Kc Lc c!n" cn"8 Tuy niTn/ v b(n cUt/ tu% k7c vi c7c ccK t1cLn
k7c n+ -L/ l2 -L/ "i7 c(8v8v8 Aiu ny t. i2n qu$ c7c i.' c5 b(n s$u of tu%H
]OE Dhu 'uCn 'uCn gn 'in v0i %u&n '(c /nH
Ai.' ny t. i2n tLn -7- l ti c$o of tu%8 Tu% l n"vK c5 b(n of c!n" dn S +0c
quy :n t*on" oi%n }7- ?A4o lu6t "c of 't quc "i$8 =i2c b$n n/ sh$ Wi/ bW sun"/
$y bSi bf bUt kI 't t[ tu% no cQn" ce c> 't c#$n duy nUt c> t\' quyn/ > l
Quc oi ? P5 qu$n quyn lc nn ti c$o8 YMt k7c tLn quyn lc nn cQn" t. i2n , cX nn
ko t. tc i2n tu tu% 't c7c tuI ti2n ' -(i d$ on nGn" c5 s, - lu6t nUt :n S
c ;:n t*on" c7c v)n b(n -lu6t do c7c c#$n quyn lc nn b$n n8
Ay l Mc t*+n" c5 b(n nUt of tu% n&' -n bi2t vi tUt c( c7c Fn t[c n" viTn
t1cLn co nsnn k7c8
]NE Dhu '+ m!t phSn thu nh>p of c*c tSng '0p 71n c bt bu!c phi n!p cho nn@
AMc i.' ny t. i2n *y ndun" kt% of tu%8 nn t1i2n -+5n" t[c --i v --i l4i tWn" s-
; v tu n6- quc dn d+i Fn t[c tu%/ ' kqu( of n> l 't b -6n tu n6- of
n"+9i n- tu% +0c cuy.n "i$o bRt buc co nn ' ko kt' t@o bUt kI 't s cU- -7t o*
nGn" quyn l0i no k7c co n"+9i n- tu%8
=i i.' ny/ tu% ko "in" n+ c7c Fn t[c uy n" t1cLn t n"uy2n o* Fn t[c
-4t tin tuy c> t1cUt bRt buc/ n+n" ce 7- dKn" vi nGn" o*" c7 nn c> vi v-4'
-lu6t8
]TE Dhu '+ h-nh th,c chu&n gi#o thu nh>p ko m#ng t4nh ch:t ho+n tr tr(c tip. I<n ph4, '
ph4 m#ng t/ch:t ho+n tr tr(c tip cho ngi th h^ng 7[ch v n+&.
TLn cUt ko on t*( t*c ti%- of tu% +0c t. i2n t*Tn c7c kL$ c4nH
Dh, nh:t/ D cuy.n "i$o tu n6- t!n" qu$ tu% ko '$n" t1cUt i "i7/ n"<$ l '[c tu%
' c7c tEn" l- t*on" ; cuy.n "i$o co nn ko on ton d$ on '[c n"+9i n- tu%
t]$ +,n" nGn" dvK v o7 c!n" cn" do nn cun" cU-8
Dh, h#i, P7c ko(n tu% S n- co nn sl ko c on t*( t*c ti%- co n"+9i n- tu%8 N"+9i
n- tu% sl n6n +0c 't -En c7c o7/ dvK c!n" cn" ' nn S cun" cU- co c( cn"
^n"/ -En "t*: ' n"+9i n- tu% +0c +,n" tK ko nUt ti%t t+5n" ^n" vi ko(n tu%
' Z S n- co nn8 AMc i.' ny of tu% "ii- t$ -n :n *y tu% vi c7c ko(n -L/ l2
-L v "i7 c(8
;4 Ch/c n'n. cX 3:n of thu:
"!& 'hn(ng huy 3Ang t+, trung nguLn l<c t/chnh:
Ay l cn)n" c5 b(n of tu%/ Mc t*+n" co tu% , tUt c( c7c d4n" nn t*on" ti%n t*Fn
-t*i.n of ;8 = 'Mt lsh/ cn)n" uy n" t6- t*un" n"u^n lc t1cLn l cn)n" Eu tiTn/
-17n n"uyTn nn s *$ 9i of tu%8T!n" qu$ cn)n" uy n" t6- t*un" n"u^n lc t1cLn
of tu% ' c7c quu tin t2 t6- t*un" of nn +0c Fn tn . b(o cs, vcUt co s t^n t4i
v n" of nn8 PLn cn)n" ny S t4o *$ nGn" tin . nn ti%n n t$' "i$ --i v
--i l4i tWn" s- ; v tu n6- quc dn Bdo > cn)n" ny can +0c "Zi l cn)n" --i
of tu%C8Pn)n" uy n" t6- t*un" n"u^n lc t1cLn t4o *$ nGn" tin k7c qu$n co
s c$n ti2- of nn vo nn kt%8 T*on" qt*Fn t1i2n cn)n" uy n" t6- t*un" n"u^n lc
t1cLn of tu% S t n" l' ;1i2n cn)n" iu ti%t v< '! nn kt% of tu%8
"!"- 'hn(ng 3iu tit vM 2% nn k t *8 thu:Pn)n" iu ti%t v< '! nn kt% of tu%
t n" ;1i2n t*on" qt*Fn t1i2n cn)n" uy n" t6- t*un" n"u^n lc t1cLn of tu%/
n+n" -(i %n nGn" n)' Eu of t% k nn tF cn)n" ny 'i +0c n6n t[c Ey V v
sd *n" *Si v "Rn lin vi vt*a iu ti%t v< '! nn kt% of nn8
nn t1i2n ql/ iu ti%t v< '! nn kt% ? ; = niu bi2n -7- n+ "i7o dKc ct*: t+ t+,n"/ n
cLn/ lu6t -7- v kt%/ t*on" > bi2n -7- kt% l' "c8 Nn cQn" sd niu c1cK . ql iu
ti%t v< '! nn kt% n+ c7c c1cK t1cLn/ tin t2/ tLn dKn"8 T*on" > tu% l 't c1cK tuc lvc
t1cLn v l 't t*on" nGn" ccK sRc b_n nUt +0c nn sd . iu ti%t v< '! nn kt%8 T*on"
nn kt% tt*+9n"/ 'Zi o*" v c7 nn u c> quyn kd bUt kI n"n n"/ 'Mt n" no '
Nn ko cU'/ 'ivn *&n" Z -(i c> )n" k kd v on tn n"vK tu% t@o quy :n of -lu6t8
= vi2c b$n n tn" -lu6t v tu%/ Nn quy :n 7n tu% o* ko 7n tu%/ 7n tu% vi
tu% suUt c$o oMc tu% suUt tU-/ c> cs7c +u Si 'ivn/ "i(' tu% vi n"n n"/ 'Mt
n" v :$ bn kd cK t.8 T!n" qu$ > ' t1n" v l' t$y Wi 'i q2 "iG$ cun" v
cEu on tt*+9n" ">- -En t1i2n iu ti%t v< '! nn kt%/ b(o s cn i t*on" c5 cUu kt% "iG$
c7c n"n n" v vNn" lSn tW8N"oi *$/ Nn can sd tu% . t1n" t*c ti%- lTn c7c yt
vo of s; n+ ln"/ v6t t+/ tin vn n&' iu ti%t n" kt% t*on" c( n+c8 nn cQn" sd
tu% . tn" vo n" ;n6- k\u n&' t1i2n c1s7c t+5n" '4i qt% v i n6- kt%8N+
v6y/ t!n" qu$ vi2c tu tu% Nn S t1i2n iu ti%t v kLc tLc c7c n" kt% i vo quu 4o
cun" of nn kt% quc dn/ -N 0- vi l0i Lc of ;/ t[c l cn)n" iu ti%t v< '! nn kt% of
tu% S +0c t1i2n8
;4tO]n. chAu thu 9T9To %:n ch0t c^a thu 9T9To N)u nh=n. Ou vi7t c^a thu
9T9To
Khi ni7( thu .t.tHTu% "t"t l tu% 7n t*Tn -En "i7 t*: t)n" tT' cV$ v dv -7t
sin t*on" qu7 t*Fn s;/ l+u t!n" %n tdNn" v +0c tu , ku tiTu tK / dv8
?tO]n. chAu thu 9T9TH / dv sd co s;/ kd v tiTu dNn" , =N l t+0n" c:u tu%
xTxT t*] c7c t+0n" ko c:u tu% q:n t4i lu6t tu% xTxT8
-%:n ch0t c^a thu 9T9TH L lo4i tu% "i7n tu 7n vo t+0n" tdNn" / dvK c:u tu%
xTxT/ l 't yt cUu tn t*on" "i7 c( v dvK/ l ko(n tu c cn" tT' vo "b7n of
n"+9i cun" cU-/ $y n>i c7c k7c "i7 c( / dvK ' n"]oi tdNn" 'u$ b$o "^' c( tu%
xTxT8 TLn "i7n tu of tu% xTxT bi.u i2nH n"+9i 'u$ dvK l n"+9i -(i t*( ko(n
tu% ny t!n" #$ "'u$ of dvK8N+ v6y/ n"+9i 'u$ ko t*c ti%- n- tu% xTxT vo
NDNN ' t*( tu% t!n" #$ "i7 t$n to7n v dvKco n"+9i b7n/ t*on" > b"^' c( ko(n
tu% xTxT ' n"+9i 'u$ t*(8 N"+9i b7n tc i2n n- ko(n tu% xTxT -(i n- cS c
n"+9i 'u$ t*(d vo NDNN8 Tu% xTxT 7n vo xTxT of dvK -7t sin , c7c "o4n t]
s;/ l+u t!n" %n tdNn" dvK >8TWn" s tu% xTxT tu c , $ll c7c "i$i o4n sl b&n" s
tu% xTxT tLn on "b7n co n"+9i tiTu dNn" cui cNn"8 N+ v6y/ v n"tRc ce cEn tu tu%
, ku b7n n" cui cNn"8 Tuy niTn/ on tc t% k> ; c u l ku b7n n" cui cNn"/
u l ku b7n n" t*un" "i$n8 ko v6y c[ c> vi 'u$ n" l -(i tLn tu%8 D tu%
xTxT , ku t*c sl c t n" cuy.n vo "b7n n" , ku s$u v n"+9i tiTu dNn" cui
cNn" l n"+9i -(i t*( ton b s tu% xTxT 7n on >8TWn" s tu% n"+9i tdNn" cui
cNn" -(i t*( = tWn" s tu% -7t sin #$ t]n" "i$i o4n of qt*Fn s;/kd dvK8 Tu% xTxT
l lo4i tu% c> tLn t*un" l6- c$o/ bi.u i2n , z kL$ c4nH
r t[ nUt/ tu% xTxT ko c:u (n +,n" b,i k#( kd of n"+9i n- tu%/ do n"+9i n- tu%
ce l ct$y 'Mtd n"+9i tdNn" n- ko(n tu% ny vo nsnn8ko v6y tu% xTxt ko -(i l
y%u t of c-s; ' ce 5n tuEn l ko(n tu +0c r tT' vo "b7n of n"+9i ccU- dv8
r T[ zH tu% "t"t ko b: (n +,n" b,i qt*Fn tc[c v -ci$ qt*Fn s;kd/ b,i tWn" s tu% ,
$ll c7c "o4n lu!n = s tu% tLn on "b7n , "o4n cui cNn" bUt k. s "o4n niu $y Lt8
= -vi 7n tu%H tu% "t"t ce 7n vo n" tdNn" divn *$ t*on" -vi ltW/ ko 7n vo vi
tdNn" n"oi ltW8 Ai.' ny t4o *$ s c!n" = t*on" nGn" "d:c qt% t!n" #$ vi2c ko tu
tu% vi dv ;k\u v 7n tu% vi dv nk\u8
? Nh=n. Ou vi7t c^a thu 9T9TH Tu% l ccK *Ut qt*Zn" . nn t1i2n c1n)n" ql v< '!
vi nn kt8 Nn kt n+c t$ $n" t*on" qt*Fn v6n n t@o cc% tt*+9n" c> s ql of nn/ do
> tu% "t"t c> vt*a *Ut qt*Zn" v +0c t. i2n n+ s$uH
r Tu% "t"t c> tdKn" ti%t tu n6- of tc[c/ c7 nn tdNn" dv c:u tu% "t"t
r Tu% "t"t l kf$n tu qt*Zn" of nsnn
r tu% "t"t t4o +0c n"u^n tu ln v t+5n" i Wn :n co nsnn
r Tu% "t"t ko t*Nn" lR-/do tu% "t"t ce tLn vo "t*: t)n" tT' of dv qu$ c7c ku s;/ l+u
t!n"/ tdNn" ko tLn vo -En "t*: S c:u tu% "t"t , c7c ku t*+c8
r Kuy%n kLc ;k\u dv t!n" qu$ $1dKn" ts /dn ;k\u dv ko nGn" ko -(i c:u
tu% "t"t , ku ;k\u ' can c on ton b s tu% vo S tu , ku t*+c nTn c>
tdKn" "i(' c-L/ 4 "tn/ t)n" k1n)n" c4n t*$n v / dv ;k\u on tt*+9n" qt%8
r tic \y t1i2n c% 4c to7n kto7n/ sdKn" 5n/ ct] v tto7n qu$ N1n" vF vi2c tLn
tu% *$/ kt*] tu% "t"t vo q:n *y -(i cc[ on 5n 'vo/ b*$/ ;k\u 'b7n -(i
tto7n #$ N8n"
SS .i=a thu thnhkJ cao v$ thu TNCNH
Lukt thu Thu nhkJ c nh\n [hJ l7nh thu Thu nhkJ +&i vmi
n.Opi cS thu nhkJ cao
ko Quc i b$n n nTn tLn -l c$o 5n
tO]n. n#J thu:
}n bi2t t@o c7 nn c+ t*i v c7 nn ko
c+ t*i c> -7t sin tu n6- c:u tu%8
ko Vy b$n T+9n" vK Quc i b$n n8
L c!n" dn =i2t N$' c> tu n6- 'Xi t7n"
t] t*i2u ^n" t*, lTn8
L n"+9i n+c n"oi c> tu n6- 'Xi t7n"
t] ~ t*i2u ^n"
Thu nhkJ chAu thu: 5e loIi
? Kk cV$ Kk c7 t. v n>' c7
nn Bt*+c y n- tu% TNkNC
? Tin l+5n"/ tin c!n"
? AEu t+ vn
? Puy.n n+0n" vn
? Puy.n n+0n" jAD
? j(n quyn
? N+0n" quyn TY
? T*in" t+,n"
? T]$ k%
? Qu tMn"
=p At+0n" c:u tu% *n" 5n
? Tin l+5n"/ tin c!n" Bn"+9i =N t]
ti2u ^n" t*, lTn/ n"+9i n+c n"oi t] ~ t*i2u
^n" t*, lTnC
? T*in" t+,n"/ ;W s/ kuy%n 'Si
? Tu n6- t] b(n quyn Bce 7- dKn"
co n"+9i =NC8 N"+9i n+c n"oi tuc
t+0n" c:u tu% n tEu8
"iqn thuH ko(n +0c 'ivn tu%
nuUt -7t t] l doH
? Lu6t tu% TNPN do quc i b$n
n c> i2u lc ti n t] n"y 11z
*Ut 'i nTn ko 'un t4o s t bi%n
? |u Si N!n" n"i2-
? }on" tKc t6- qu7n cV$ n"+9i =i2t/
cuy.n n+0n" n Ut t*on" 'i qu$n 2
t*c 2 tF +0c 'ivn tu%8
? Ps ;S iH nGn" ko$n tu n6- t]
b^i t+9n"/ vi2n t*0 k> k)n/ l+5n" +u/
t$i s(n/ l+5n" n"oi "i9 +0c 'ivn tu%8
Ko c>
9i:( thu:
? ko tiTn t$i/ o( o4n/ t$i n4n bUt n"9
? j2n i.' n"to
? P> ki ko -(i n-
? ko tiTn t$i/ o( o4n/ t$i n4n bUt n"9
? Ko c> t*+9n" 0- "i(' ki b2n
i.' n"to
? xi(' ti $
C'n c/ t!nh thu:
|u i.' nUt cV$ tu% TNPN l c7c tLn
tu%/ d$ t*Tn on c(n cV$ t+0n" n-
tu%/ c> tLn c!n" b&n" c$o 5n8
Tu% TNPN -(i n- = Tu n6- tLn tu% ;
Tu% suUt
Tu n6- tLn tu% = TNPT jono/
joT/ jo tUt n"i2-/ A>n" ">- t] ti2n
nn 4o/ xi(' t*] "i$ c(n8
Tin tu% bRt Eu t] '[c k,i i.'/ ko
"i(' t*] "i$ c(n
8 BG Dao nn lIi 3an h$nh lukt QLTo tO]n. n$o chAu D :nh hOPn.g
? Nn b$n n lu6t QLT n&'H
r Nn" c$o i2u lc/ qu( ct7c ql tu%/ t4o ki2n tu6n l0i co n"+9i n- tu% n- in"/
V/ k:- t9i tin tu% vo NsNn v c#$n ql tu% tu in"/ tu V tin tu%8
r Q:n *y quyn/ n"vK/ t*ni2' of n"+9i n- tu%/ c#$n ql tu% v cV$ c7c tc[c/ c7 nn
c> liTn qu$n t*on" vi2c ql tu%8
r A\y '4n c(i c7c tV tKc cLn tu% t@o +n" 5n "i(n/ *y *n"/ 'in b4c/ dv tc
i2n/ t)n" c+9n" vt*a kt*$ "i7' s7t cV$ Nn / cn" ^n" ; t*on" vi2c tc i2n ql tu%8
Lu6t Ql tu% ti%t l6- kun" -l cun"/ 7- dKn" tn" nUt t*on" qu7 t*Fn tc ti tUt c(
c7c cs tu%/ kRc -Kc +0c tFn t*4n" ci$ cRt t7c bi2t v -+5n" t[c ql "iG$ c7c lo4i
tu%/ t4o nn t(n" co vi2c 7- dKn" cc% t k$i t n-8
? At+0n" c:u s (n +,n"H N"+9i n- tu%/ c#$n ql tu% v c7c tc[c/ c7 nn c>
liTn qu$n8
V4 [h\n 3i7t D khc nhau .i=a thu TNwN v$ thu TNCN
? B +tO]n. n#J thu:
r Tu% TNkN l tW c[c n" s;/ kd / dv c> tu n6- c:u tu% t@o q:n of lu6t tu%
TNkN
r Tu% TNPN l c7 nn c+ t*i c> tu n6- c:u tu% t@o q:n of lu6t tu% TNPN -7t
sin t*on" v n"oi lSn tW =N v c7 nn ko c+ t*i c> tu n6- c:u tu% q:n of lu6t tu%
TNPN -7t sin t*on" lSn tW =N
? B thu nhkJ chAu thu:
r Tu% TNkN l tu n6- t] n" s;/ kd / dv v tu n6- k7c t@o quy :n of lu6t8
Tu n6- k7c b"^' tu n6- t] cuy.n n+0n" vn/ cuy.n n+0n" bUt n" s(n/ tu n6-
t] quyn s, Gu/ quyn sh dKn" ti s(n/ tu n6- t] cuy.n n+0n"/ co tuT/ t$n l ti
s(n/ tu n6- t] lSi tin "hi/ co v$y vn/ b7n n"o4i t2/ on n6- c7c ko(n d -an"/ tu
ko(n n0 k> ai S ;o7 n$y ai c/ tu ko(n n0 -(i t*( ko ; c cV/ ko(n tu n6- t]
kd of nGn" n)' t*c b: bf s>t v c7c ko(n tu n6- k7c/ k. c( tu n6- n6n c t] n"
s;kd/ kd , n"oi =N8
r Tu% TNPN l tu n6- t] kd/ t] tin l+5n"/ tin c!n"/ tu n6- t] Eu t+ vn/ tu n6- t]
cuy.n n+0n" vn/ tu n6- t] cuy.n n+0n" jAD/ tu n6- t] t*in" t+,n"/ tu n6- t]
b(n quyn/ tu n6- t] n+0n" quyn t+5n" '4i/888
? iu tit v thu:
r Tu% TNkN iu ti%t t@o t l2 c :n l z
r Tu% TNPN iu ti%t t@o t]n" lo4i tu n6-8 Ai vi tin l+5n"/ tin c!n" t@o bi.u luu
ti%n8 Avi c7c ko(n tu n6- k7c t@o t l2 c :n8
? Cc kho:n +c t,x:
r Tu% TNkN l c7c ko(n ci -L 0- l2 -Kc vK co s;kd
r Tu% TNPN l ko(n "i(' t*] "i$ c(n co b(n tn t*1n"1t7n" v "i(' t*] co 'Xi
n"+9i -K tuc 8t*1n"1t7n"
<4 ThN( quFn v$ t,ch nhi7( c^a c*an thu:
? iu <4 N.uF)n tWc ql thu
8 Tu% l n"u^n tu cV y%u cV$ ns nn 8 N- tu% t@o q:n cV$ -lu6t l n"vK v quyn l0i
cV$ 'Zi tc[c/ c7 nn8 P5 qu$n/ tc[c/ c7 nn c> t*7c ni2' t$' "i$ ql tu%8
z8 =i2c ql tu% +0c tc i2n t@o q:n cV$ Lu6t ny v c7c q:n k7c cV$ -lu6t c> liTn
qu$n8
38 =i2c ql tu% -(i b(o (' c!n" k$i/ 'in b4c/ bFn mn"b b(o (' quyn v l0i Lc
0- -7- cV$ n"+9i n- tu%8
? iu i4 T,ch nhi7( c^a c*an ql thu fyg
8 Tc[c tc i2n tu tu% t@o q:n cV$ -lu6t8
z8 TuyTn t*uyn/ -W bi%n/ +n" dJn -lu6t v tu%b c!n" k$i c7c tV tKc v tu%8
38 xi(i tLc/ cun" cU- t!n" tin liTn qu$n %n vi2c ;7c :n n"vK tu% co n"+9i n- tu%b
c!n" k$i '[c tu% -(i n- cV$ "i$ Fn/ c7 nn kd t*Tn :$ bn ;S/ -+9n"/ t: t*Un8
8 xiG bL '6t t!n" tin cV$ n"+9i n- tu% t@o q:n cV$ Lu6t ny8
8 Tc i2n vi2c 'ivn tu%/ "i(' tu%/ ;o7 n0 tin tu%/ ;>$ n0 tin -4t/ on tu% t@o
t@o q:n cV$ Lu6t ny v c7c q:n k7c cV$ -lu6t v tu%8
8 n7c n6n vi2c tc i2n n"vK tu% cV$ n"+9i n- tu% ki c> n": t@o q:n cV$ -lu6t8
8 xi(i quy%t ki%u n4i/ t c7o liTn qu$n %n vi2c tc i2n -lu6t v tu% t@o t\' quyn8
~8 xi$o k%t lu6n/ biTn b(n kt*$ tu%/ t$n t*$ tu% co t+0n" kt*$ tu%/ t$n t*$ tu% v
"i(i tLc ki c> yTu cEu8
8 j^i t+9n" ti2t 4i co n"+9i n- tu% t@o q:n cV$ Lu6t ny8
8 xi7' :n . ;7c :n s tu% -(i n- cV$ n"+9i n- tu% t@o yTu cEu cV$ c#$n nn c>
t\' quyn8
- iu d4 QuFn hIn c^a c*an ql thu fyg
8 Tu cEu n"+9i n- tu% cun" cU- t!n" tin/ ti li2u liTn qu$n %n vi2c ;7c :n n"vK tu%/
s i2u/ ni dun" "i$o d:c cV$ c7c ti ko(n +0c ', t4i n"n n" t+5n" '4i/ tc[c tLn
dKn" k7c v "i(i tLc vi2c tLn tu%/ k$i tu%/ n- tu%8
z8 Tu cEu tc[c/ c7 nn c> liTn qu$n cun" cU- t!n" tin/ ti li2u liTn qu$n %n vi2c ;7c
:n n"vK tu% v -i 0- vi c#$n ql tu% . tc i2n -lu6t v tu%8
38 Kt*$ tu%/ t$n t*$ tu%8
8 Un :n tu%8
8 P+n" c% ti n Q:n cLn v tu%8
8 nh -4t vi -4' -lu6t v tu% t@o t\' quynb c!n" k$i t*Tn -+5n" ti2n t!n" tin 4i
cin" c7c t*+9n" 0- vi -4' -lu6t v tu%8
8 7- dKn" bi2n -7- n")n cMn v b(o (' vi2c ;h l vi -4' -lu6t v tu% t@o q:n cV$
-lu6t8
~8 Vy ni2' co c5 qu$n/ tc[c/ c7 nn tu 't s lo4i tu% vo ns nn t@o q:n cV$
PLn -V8
iu ;Y4 T,ch nhi7( c^a c*an thuQ cch/c thu t,on. vi7c tiJ nhkn hH DX +'n. k
thu
8 T*+9n" 0- ^ s5 )n" k tu% +0c n- t*c ti%- t4i c#$n tu%/ cc[c tu% ti%- n6n v
>n" dUu ti%- n6n ^ s5/ "i t9i "i$n n6n ^ s5/ "i n6n s l+0n" ti li2u t*on" ^ s58
z8 T*+9n" 0- ^ s5 )n" k tu% +0c "hi qu$ +9n" b+u cLn/ cc[c tu% >n" dUu "i
n"y n6n ^ s5 v "i vo sW v)n t+ cV$ c#$n tu%8
38 T*+9n" 0- ^ s5 )n" k tu% +0c n- t!n" qu$ "i$o d:c i2n th/ vi2c ti%- n6n/ ki.'
t*$/ cU- n6n ^ s5 )n" k tu% do c#$n tu% tc i2n t!n" qu$ 2 tn" ;h l dG li2u
i2n th8
8 T*+9n" 0- cEn bW sun" ^ s5/ c#$n tu% -(i tb7o co n"+9i n- tu% t*on" n"y n6n
^ s5 i vi t*+9n" 0- t*c ti%- n6n ^ s5/ t*on" t9i 4n b$ n"y l' vi2c/ k. t] n"y
ti%- n6n ^ s5 qu$ +9n" b+u cLn oMc t!n" qu$ "i$o d:c i2n th8
iu Ve4 N.uF)n tWc khai thu v$ t!nh thu
8 N"+9i n- tu% -(i k$i cLn ;7c/ t*un" tc/ Ey V c7c ni dun" t*on" t9 k$i
tu% t@o 'Ju do jTP q:n v n- V c7c lo4i c[n" t]/ ti li2u q:n t*on" ^ s5 k$i tu%
vi c#$n ql tu%8
z8 N"+9i n- tu% t tLn s tu% -(i n-/ t*] t*+9n" 0- vi2c tLn tu% do c#$n ql
tu% tc i2n t@o q:n cV$ PLn -V8
iu VY4 T,ch nhi7( c^a c*an ql thuQ cch/c ql thu t,on. vi7c tiJ nhkn hH DX khai
thu
8 T*+9n" 0- ^ s5 k$i tu% +0c n- t*c ti%- t4i c#$n tu%/ cc[c tu% ti%- n6n v
>n" dUu ti%- n6n ^ s5/ "i t9i "i$n n6n ^ s5/ "i n6n s l+0n" ti li2u t*on" ^ s58
T*+9n" 0- ^ s5 k$i tu% i vi n" o7 ;uUt k\u/ n6- k\u +0c n- t*c ti%- t4i
c#$n (i qu$n/ cc[c (i qu$n ti%- n6n ^ s5/ ki.' t*$/ )n" k ^ s5 k$i tu%b n%u ko
cU- n6n )n" k ^ s5/ cc[c (i qu$n tb7o n"$y l do co n"+9i n- tu%8
z8 T*+9n" 0- ^ s5 k$i tu% +0c "hi qu$ +9n" b+u cLn/ cc[c tu% >n" dUu "i n"y
n6n ^ s5 v "i vo sW v)n t+ cV$ c#$n tu%8
38 T*+9n" 0- ^ s5 k$i tu% +0c n- t!n" qu$ "i$o d:c i2n th/ vi2c ti%- n6n/ ki.' t*$/
cU- n6n ^ s5 k$i tu% do c#$n ql tu% tc i2n t!n" qu$ 2 tn" ;h l dG li2u i2n
th8
8 T*+9n" 0- ^ s5 k$i tu% c+$ Ey V t@o q:n/ t*on" t9i 4n b$ n"y l' vi2c/ k. t]
n"y ti%- n6n ^ s5/ c#$n tu% -(i tb7o b&n" v)n b(n co n"+9i n- tu% . on cen
^ s58
iu VZ4 N.uF)n tWc 0n +Anh thu
8 =i2c Un :n tu% -(i b(o (' k7c qu$n/ c!n" b&n" v tun tV in" q:n cV$ -lu6t
v tu%8
z8 P#$n ql tu% Un :n s tu% -(i n- oMc Un :n t]n" y%u t liTn qu$n %n vi2c ;7c
:n s tu% -(i n-
iu <e4 T,ch nhi7( c^a c*an ql thu t,on. vi7c 0n +Anh thu
8 P#$n ql tu% tb7o b&n" v)n b(n co n"+9i n- tu% v l do Un :n tu%/ c)n c[ Un :n
tu%/ s tu% Un :n/ t9i 4n n- tin tu%8
z8 T*+9n" 0- s tu% Un :n cV$ c#$n ql tu% ln 5n s tu% -(i n- tF c#$n ql tu%
-(i on t*( l4i s tin tu% n- t]$ v b^i t+9n" ti2t 4i t@o Q:n "i(i quy%t ki%u
n4i cV$ c#$n nn c> t\' quyn oMc b(n 7n/ Q:n cV$ To 7n8
iu Ye4 ThN( quFn .ia hIn n#J thu
TV t*+,n" c#$n ql tu% ql t*c ti%- c)n c[ ^ s5 "i$ 4n n- tu% . Q:n s tin tu%
+0c "i$ 4n n-/ t9i "i$n "i$ 4n n- tu%
iu Yd4 T,ch nhi7( c^a c*an ql thuQ cch/c ql thu t,on. vi7c tiJ nhkn hH DX ho$n
thu
8 T*+9n" 0- ^ s5 on tu% +0c n- t*c ti%- t4i c#$n ql tu%/ cc[c ql tu% ti%- n6n
v >n" dUu ti%- n6n ^ s5/ "i t9i "i$n n6n ^ s5/ "i n6n s l+0n" ti li2u t*on" ^ s58
z8 T*+9n" 0- ^ s5 on tu% +0c "hi qu$ +9n" b+u cLn/ cc[c ql tu% >n" dUu "i
n"y n6n ^ s5 v "i vo sW v)n t+ cV$ c#$n ql tu%8
38 T*+9n" 0- ^ s5 on tu% +0c n- t!n" qu$ "i$o d:c i2n th tF vi2c ti%- n6n/ ki.'
t*$/ cU- n6n ^ s5 on tu% do c#$n ql tu% tc i2n t!n" qu$ 2 tn" ;h l dG li2u
i2n th8
8 T*+9n" 0- ^ s5 on tu% c+$ Ey V/ t*on" t9i 4n b$ n"y l' vi2c/ k. t] n"y ti%-
n6n ^ s5/ c#$n ql tu% -(i tb7o co n"+9i n- tu% . on cen ^ s58
iu Ze4 T,ch nhi7( c^a c*an ql thu t,on. vi7c .i:i quFt hH DX ho$n thu
8 =i2c -n lo4i ^ s5 on tu% +0c q:n n+ s$uH
$C o^ s5 tuc di2n on tu% t*+c kt*$ s$u l ^ s5 cV$ n"+9i n- tu% c> qu7 t*Fn cU-
n tt -lu6t v tu% v c7c "i$o d:c +0c t$n to7n qu$ n"n n" t+5n" '4i oMc
tc[c tLn dKn" k7c8
PLn -V q:n cK t. vi2c -n lo4i ^ s5 tuc di2n on tu% t*+c/ kt*$ s$ub
bC o^ s5 ko tuc di2n q:n t4i i.' $ ko(n ny tF tuc di2n kt*$ t*+c on tu% s$u8
z8 Ai vi ^ s5 tuc di2n on tu% t*+c/ kt*$ s$u tF c6' nUt l '+9i l)' n"y/ k. t]
n"y n6n +0c V ^ s5 on tu%/ c#$n ql tu% -(i Q:n on tu% oMc tb7o v vi2c
cuy.n ^ s5 s$n" di2n kt*$ t*+c/ on tu% s$u oMc tb7o l do ko on tu%8
38 Ai vi ^ s5 tuc di2n kt*$ t*+c/ on tu% s$u tF c6' nUt l s7u '+5i n"y/ k. t]
n"y n6n +0c V ^ s5 on tu%/ c#$n ql tu% -(i Q:n on tu% oMc tb7o l do ko
on tu%8
8 Qu7 t9i 4n q:n t4i ko(n z v ko(n 3 Aiu ny/ n%u vi2c c6' *$ Q:n on tu% do lXi
cV$ c#$n ql tu% tF n"oi s tin tu% -(i on/ c#$n ql tu% can -(i t*( tin lSi t@o q:n
cV$ PLn -V8
iu Zh4 ThN( quFn Uo n] tin thuQ tin JhIt
8 j t*+,n" jTP ;>$ n0 tin tu%/ tin -4t i vi c7c t*+9n" 0- t@o q:n t4i Aiu
cV$ Lu6t ny8
z8 j t*+,n" jTP b7o c7o Quc i s tin tu%/ tin -4t S +0c ;o7 &n" n)' ki PLn
-V t*Fn Quc i -T cu\n TWn" quy%t to7n ns nn 8
iu Zi4 T,ch nhi7( t,on. vi7c tiJ nhkn v$ .i:i quFt hH DX Uo n] tin thuQ tin
JhIt
8 P#$n ql tu% ql t*c ti%- l6- ^ s5 ;o7 n0 tin tu%/ tin -4t "hi %n c#$n ql tu% cU-
t*Tn8
z8 T*+9n" 0- ^ s5 ;o7 n0 tin tu%/ tin -4t c+$ Ey V tF t*on" t9i 4n '+9i n"y l'
vi2c/ k. t] n"y ti%- n6n ^ s5/ c#$n ql tu% cU- t*Tn -(i tb7o co c#$n S l6- ^ s5 .
on cen ^ s58
38 T*on" t9i 4n s7u '+5i n"y/ k. t] n"y n6n V ^ s5 ;o7 n0 tin tu%/ tin -4t/ n"+9i
c> t\' quyn -(i *$ Q:n ;o7 n0 oMc tb7o t*+9n" 0- ko tuc di2n +0c ;o7 n0 tin
tu%/ tin -4t8
iu hY4 N.uF)n tWc kt,a thuQ thanh t,a thu
8 Tc i2n t*Tn c5 s, -n tLc t!n" tin/ dG li2u liTn qu$n %n n"+9i n- tu%/ 7n "i7
vi2c cU- n -lu6t cV$ n"+9i n- tu%/ ;7c 'in v tu t6- c[n" c[ . ;7c :n vi vi
-4' -lu6t v tu%8
z8 Ko c(n t*, n" bFn t+9n" cV$ c5 qu$n/ tc[c/ c7 nn l n"+9i n- tu%8
38 Tun tV q:n cV$ Lu6t ny v c7c q:n k7c cV$ -lu6t c> liTn qu$n8
iu ie4 NhvLQ quFn hIn c^a th^ t,OPn. c*an ql thu ,a Q+Anh kt,a thu v$ cch/c
ql thu t,on. vi7c kt,a thu
8 TV t*+,n" c#$n ql tu% *$ Q:n kt*$ tu% c> nGn" nvK/ quyn 4n s$u yH
$C Pe 4o tc i2n in" ni dun"/ t9i 4n "i t*on" Q:n kt*$ tu%b
bC 7- dKn" bi2n -7- t4' "iG ti li2u/ t$n" v6t liTn qu$n %n vi t*n tu%/ "i$n l6n tu%
q:n t4i Aiu cV$ Lu6t nyb
cC xi$ 4n kt*$ t*on" t*+9n" 0- cEn ti%tb
dC Q:n ;h l v tu%/ ;h -4t vi -4' cLn t@o t\' quyn oMc ki%n n": n"+9i c>
t\' quyn Q:n ;h -4t vi -4' n cLnb
C xi(i quy%t ki%u n4i/ t c7o liTn qu$n %n vi n cLn/ Q:n cLn cV$ cc[c ql
tu%8
z8 Pc[c ql tu% ki tc i2n kt*$ tu% c> c7c nvK/ quyn 4n s$u yH
$C Tc i2n in" ni dun"/ t9i 4n "i t*on" Q:n kt*$ tu%b
bC Tu cEu n"+9i n- tu% cun" cU- t!n" tin/ ti li2u liTn qu$n %n ni dun" ki.' t*$b
cC L6- biTn b(n kt*$ tu%b b7o c7o k%t qu( kt*$ vi n"+9i S *$ Q:n kt*$ v c:u t*7c
ni2' v tLn cLn ;7c/ t*un" tc/ k7c qu$n cV$ biTn b(n/ b7o c7o >b
dC nh -4t vi -4' cLn t@o t\' quyn oMc ki%n n": vi n"+9i c> t\' quyn *$
Q:n ;h l vi -4'8
iu i<4 NhvLQ quFn hIn c^a n.Opi ,a Q+Anh thanh t,a thu
8 N"+9i *$ Q:n t$n t*$ tu% c> c7c nvK/ quyn 4n s$u yH
$C Pe 4o/ kt*$ on t$n t*$ tu% tc i2n in" ni dun"/ t9i 4n "i t*on" Q:n t$n
t*$ tu%b
bC Tu cEu t+0n" t$n t*$ cun" cU- t!n" tin/ ti li2u/ b7o c7o b&n" v)n b(n/ "i(i t*Fn v
nGn" vUn liTn qu$n %n ni dun" t$n t*$ tu%b yTu cEu c5 qu$n/ tc[c/ c7 nn c>
t!n" tin/ ti li2u liTn qu$n %n ni dun" t$n t*$ tu% cun" cU- t!n" tin/ ti li2u >b
cC 7- dKn" c7c bi2n -7- q:n t4i c7c iu ~/ v cV$ Lu6t nyb
dC T*+n" cEu "i7' :n v nGn" vUn liTn qu$n %n ni dun" t$n t*$ tu%b
C T4' Fn ce oMc ki%n n": n"+9i c> t\' quyn Fn ce vi2c l' ki ;_t tUy vi2c l'
> "y ti2t 4i n"iT' t*Zn" %n l0i Lc cV$ Nn / quyn v l0i Lc 0- -7- cV$ c5 qu$n/
tc[c/ c7 nnb
@C nh l t@o t\' quyn oMc ki%n n": n"+9i c> t\' quyn ;h l vi -4' -lu6t v tu%b
ki.' t*$/ !n c vi2c tc i2n Q:n ;h l v t$n t*$ tu%b
"C xi(i quy%t ki%u n4i/ t c7o liTn qu$n %n t*7c ni2' cV$ t*+,n" on t$n t*$ tu%/ c7c
tn viTn k7c cV$ on t$n t*$ tu%b
C K%t lu6n v ni dun" t$n t*$ tu%8
z8 Ki tc i2n nvK/ quyn 4n q:n t4i ko(n Aiu ny/ n"+9i *$ Q:n t$n t*$ tu%
-(i c:u t*7c ni2' t*+c -lu6t v Q:n cV$ 'Fn8
iu iY4 NhvLQ quFn hIn c^a t,OPn. +o$n thanh t,a thuQ th$nh vi)n +o$n thanh t,a
thu
8 T*+,n" on t$n t*$ tu% c> c7c nvK/ quyn 4n s$u yH
$C Tc[c/ ce 4o c7c tn viTn t*on" on t$n t*$ tu% tc i2n in" ni dun"/ t+0n" /
t9i 4n S "i t*on" Q:n t$n t*$ tu%b
bC Tu cEu t+0n" t$n t*$ cun" cU- t!n" tin/ ti li2u/ b7o c7o b&n" v)n b(n/ "i(i t*Fn v
nGn" vUn liTn qu$n %n ni dun" t$n t*$ tu%b ki cEn ti%t c> t. ti%n n ki.' kT ti
s(n cV$ t+0n" t$n t*$ liTn qu$n %n ni dun" t$n t*$ tu%b
cC 7- dKn" bi2n -7- q:n t4i Aiu cV$ Lu6t nyb
dC L6- biTn b(n t$n t*$ tu%b
C j7o c7o vi n"+9i *$ Q:n t$n t*$ tu% v k%t qu( t$n t*$ v c:u t*7c ni2' v
tLn cLn ;7c/ t*un" tc/ k7c qu$n cV$ b7o c7o >b
@C nh -4t vi -4' cLn t@o t\' quyn oMc ki%n n": n"+9i c> t\' quyn *$ Q:n
;h l vi -4'b
z8 Tn viTn on t$n t*$ tu% c> c7c nvK/ quyn 4n s$u yH
$C Tc i2n nvK t@o s -n c!n" cV$ t*+,n" on t$n t*$ tu%b
bC Ki%n n": ;h l nGn" vUn liTn qu$n %n ni dun" t$n t*$ tu%b
cC j7o c7o k%t qu( tc i2n nvK +0c "i$o vi t*+,n" on t$n t*$ tu%8
38 Ki tc i2n nvK/ quyn 4n q:n t4i Aiu ny/ t*+,n" on t$n t*$ tu%/ tn viTn
on t$n t*$ tu% -(i c:u t*7c ni2' t*+c -lu6t v Q:n v vi cV$ 'Fn8
iu d<4 ThN( quFn Q+Anh cOzn. ch thi h$nh Q+Anh hch!nh thu
TV t*+,n" c#$n ql tu%/ PKc t*+,n" PKc iu t*$ cn" bu!n l6u/ PKc t*+,n" PKc kt*$ s$u
t!n" qu$n c> t\' quyn *$ Q:n c+n" c% ti n Q:n cLn tu% i vi c7c
t*+9n" 0- q:n t4i c7c i.' $/ b/ c/ d/ v @ ko(n Aiu 3 cV$ Lu6t ny8
=i2c tu ^i "iUy c[n" n6n )n" k kd/ "iUy -_- tn l6- v n"/ "iUy -_- n
n" q:n t4i i.' " ko(n Aiu 3 cV$ Lu6t ny +0c tc i2n t@o q:n cV$ -lu6t8
iu dZ4 T,ch nhi7( tch/c thi h$nh Q+Anh cOzn. ch thi h$nh Q+Anh hch!nh thu
8 N"+9i *$ Q:n c+n" c% ti n Q:n cLn tu% c> nvK tc[c ti n Q:n
c+n" c% ti n Q:n cLn tu% 8
z8 b$n nn dn ;S/ -+9n"/ t: t*Un n5i c> t+0n" tuc di2n c+n" c% ti n Q:n
cLn tu% ce 4o c7c c#$n c> t*7c ni2' -i 0- vi c#$n ql tu% tc i2n vi2c
c+n" c% ti n Q:n cLn tu% 8
38 Lc l+0n" c(n s7t nn dn c> t*7c ni2' b(o (' t*6t t/ $n ton/ X t*0 c#$n ql tu%
t*on" qu7 t*Fn c+n" c% ti n Q:n cLn tu% ki c> yTu cEu cV$ n"+9i *$ Q:n
c+n" c% ti n Q:n cLn tu% 8
iu 5e<4 N.uF)n tWcQ th^ tLc U{ JhIt vi JhI( Jlukt v thu
8 YZi vi vi -4' -lu6t v tu% +0c -7t i2n -(i +0c ;h l k:- t9i/ c!n" 'in/ t*i2t
.8 YZi 6u qu( do vi -4' -lu6t v tu% "y *$ -(i +0c kRc -Kc t@o in" q:n cV$
-lu6t8
z8 Tc[c/ c7 nn ce b: ;h -4t cLn tu% ki c> vi vi -4' -lu6t v tu%8
38 =i2c ;h l vi -4' -lu6t v tu% -(i do n"+9i c> t\' quyn tc i2n8
8 Yt vi vi -4' -lu6t v tu% ce b: ;h -4t 't lEn8
Niu n"+9i cNn" tc i2n 't vi vi -4' -lu6t v tu% tF 'Xi n"+9i vi -4' u b: ;h
-4t8
Yt n"+9i tc i2n niu vi vi -4' -lu6t v tu% tF b: ;h -4t v t]n" vi vi -4'8
8 =i2c ;h l vi -4' -lu6t v tu% -(i c)n c[ vo tLn cUt/ '[c vi -4' v nGn" tFn
ti%t "i(' n/ t)n" nMn" . Q:n '[c ;h -4t tLc 0-8
8 T*Fn t/ tV tKc ;h -4t vi -4' -lu6t v tu% tc i2n t@o q:n cV$ PLn -V8
8 T*+9n" 0- vi -4' -lu6t v tu% %n '[c t*uy c[u t*7c ni2' Fn s tc i2n t@o
-lu6t Fn s v -lu6t t tKn" Fn s8
iu 5ed4 ThN( quFn U{ JhIt vi JhI( Jlukt v thu
8 Ai vi vi vi -4' q:n t4i ko(n Aiu 3 cV$ Lu6t ny tF t\' quyn ;h -4t
+0c tc i2n t@o q:n cV$ Lu6t ny v -lu6t v ;h l vi -4' n cLn8
z8 Ai vi vi q:n t4i c7c ko(n z/ 3 v Aiu 3 cV$ Lu6t ny tF tV t*+,n" c#$n ql
tu%/ PKc t*+,n" PKc iu t*$ cn" bu!n l6u/ PKc t*+,n" PKc kt*$ s$u t!n" qu$n tuc
TWn" cKc o(i qu$n c> t\' quyn *$ Q:n ;h -4t vi -4' -lu6t v tu%8
iu 55i4 T,ch nhi7( v$ quFn hIn c^a c*an ql thu t,on. vi7c .i:i quFt khiu nIiQ
t& co v thu
8 P#$n ql tu% ki n6n +0c ki%u n4i v vi2c tc i2n -lu6t v tu% -(i ;@' ;_t/ "i(i
quy%t t*on" t9i 4n t@o q:n cV$ -lu6t v ki%u n4i/ t c7o8
z8 P#$n ql tu% n6n +0c ki%u n4i v vi2c tc i2n -lu6t v tu% c> quyn yTu cEu
n"+9i ki%u n4i cun" cU- ^ s5/ ti li2u liTn qu$n %n vi2c ki%u n4ib n%u n"+9i ki%u n4i t]
ci cun" cU- ^ s5/ ti li2u tF c> quyn t] ci ;@' ;_t "i(i quy%t ki%u n4i8
38 P#$n ql tu% -(i on t*( s tin tu%/ s tin -4t tu ko in" co n"+9i n- tu%/
bTn t[ b$ t*on" t9i 4n '+9i l)' n"y/ k. t] n"y n6n +0c Q:n ;h l cV$ c#$n ql
tu% cU- t*Tn oMc c#$n c> t\' quyn t@o q:n cV$ -lu6t
QuFn v$ n.h>a vL c^a n.Opi n#J thu
iu Z4 QuFn c^a n.Opi n#J thufyg
8 A+0c +n" dJn tc i2n vi2c n- tu%b cun" cU- t!n" tin/ ti li2u . tc i2n n"<$
vK/ quyn l0i v tu%8
z8 Tu cEu c5 qu$n qu(n l tu% "i(i tLc v vi2c tLn tu%/ Un :n tu%b yTu cEu c5 qu$n/
tW c[c "i7' :n s l+0n"/ cUt l+0n"/ cVn" lo4i n" o7 ;uUt k\u/ n6- k\u8
38 A+0c "iG bL '6t t!n" tin t@o quy :n cV$ -7- lu6t8
8 o+,n" c7c +u Si v tu%/ on tu% t@o quy :n cV$ -7- lu6t v tu%8
8 K 0- ^n" vi tW c[c kd d:c vK l' tV tKc v tu%8
8 N6n v)n b(n k%t lu6n ki.' t*$ tu%/ t$n t*$ tu% cV$ c5 qu$n qu(n l tu%b yTu cEu "i(i
tLc ni dun" k%t lu6n ki.' t*$ tu%/ t$n t*$ tu%b b(o l+u ki%n t*on" biTn b(n ki.' t*$
tu%/ t$n t*$ tu%8
8 A+0c b^i t+9n" ti2t 4i do c5 qu$n qu(n l tu%/ c!n" c[c qu(n l tu% "y *$ t@o quy
:n cV$ -7- lu6t8
~8 Tu cEu c5 qu$n qu(n l tu% ;7c n6n vi2c tc i2n n"<$ vK n- tu% cV$ 'Fn8
8 Ki%u n4i/ k,i ki2n quy%t :n n cLn/ n vi n cLn liTn qu$n %n quyn v l0i
Lc 0- -7- cV$ 'Fn8
8 T c7o c7c n vi vi -4' -7- lu6t cV$ c!n" c[c qu(n l tu% v tW c[c/ c7
nn k7c8
iu h4 N.h>a vL c^a n.Opi n#J thu fyg
8 A)n" k tu%/ sh dKn" 'S s tu% t@o quy :n cV$ -7- lu6t8
z8 K$i tu% cLn ;7c/ t*un" tc/ Ey V v n- ^ s5 tu% in" t9i 4nb c:u t*7c ni2'
t*+c -7- lu6t v tLn cLn ;7c/ t*un" tc/ Ey V cV$ ^ s5 tu%8
38 N- tin tu% Ey V/ in" t9i 4n/ in" :$ i.'8
8 PU- n c% k% to7n/ tn" kT v qu(n l/ sh dKn" o7 5n/ c[n" t] t@o quy :n
cV$ -7- lu6t8
8 xi c_- cLn ;7c/ t*un" tc/ Ey V nGn" o4t n" -7t sin n"<$ vK tu%/ kUu t*]
tu% v "i$o d:c -(i kT k$i t!n" tin v tu%8
8 L6- v "i$o o7 5n/ c[n" t] co n"+9i 'u$ t@o in" s l+0n"/ cVn" lo4i/ "i7 t*: tc
t$n to7n ki b7n n" o7/ cun" cU- d:c vK t@o quy :n cV$ -7- lu6t8
8 Pun" cU- cLn ;7c/ Ey V/ k:- t9i t!n" tin/ ti li2u liTn qu$n %n vi2c ;7c :n n"<$
vK tu%/ s i2u v ni dun" "i$o d:c cV$ ti ko(n ', t4i n"n n" t+5n" '4i/ tW c[c
tLn dKn" k7cb "i(i tLc vi2c tLn tu%/ k$i tu%/ n- tu% t@o yTu cEu cV$ c5 qu$n qu(n l
tu%8
~8 PU- n quy%t :n/ t!n" b7o/ yTu cEu cV$ c5 qu$n qu(n l tu%/ c!n" c[c qu(n l
tu% t@o quy :n cV$ -7- lu6t8
8 P:u t*7c ni2' tc i2n n"<$ vK tu% t@o quy :n cV$ -7- lu6t t*on" t*+9n" 0-
n"+9i 4i di2n t@o -7- lu6t oMc 4i di2n t@o Vy quyn t$y 'Mt n"+9i n- tu% tc i2n
tV tKc v tu% s$i quy :n8
iu Y4 9i:i th!ch tx n.=
T*on" Lu6t ny/ c7c t] n"G d+i y +0c i.u n+ s$uH
O. Pi 7in c?# ngi n!p thu l 4i di2n t@o -7- lu6t oMc 4i di2n t@o u quyn
t$y 'Mt n"+9i n- tu% tc i2n 't s tV tKc v tu%8
N. Dr )^ c?# ngi n!p thu l :$ i.' n"+9i n- tu% ti%n n 't -En oMc ton
b o4t n" kd/ b$o "^' t*K s, cLn/ ci n7n/ ch$ n"/ n5i s(n ;uUt/ n5i . n" o7/
n5i . ti s(n dNn" co s(n ;uUt/ kdb n5i c+ t*i oMc n5i -7t sin n"<$ vK tu% i vi
n"+9i n- tu% k!n" c> o4t n" kd8
T. F" )5 thu l 't dSy s/ cG c7i oMc k t k7c do c5 qu$n qu(n l tu% cU- co
n"+9i n- tu% dNn" . qu(n l tu%8
V. _R t4nh thu l ko(n" t9i "i$n . ;7c :n s tin tu% -(i n- n"n s7c n
n+c t@o quy :n cV$ -7- lu6t v tu%8
W. D kh#i thu l v)n b(n t@o 'Ju do j Ti cLn quy :n +0c n"+9i n- tu%
sh dKn" . kT k$i c7c t!n" tin n&' ;7c :n s tu% -(i n-8 T9 k$i (i qu$n +0c sh
dKn" l' t9 k$i tu% i vi n" o7 ;uUt k\u/ n6- k\u8
`. aM )6 thu l ^ s5 )n" k tu%/ k$i tu%/ on tu%/ 'ivn tu%/ "i(' tu%/ ;o7
n0 tin tu%/ ;>$ n0 tin -4t8
b. _h#i %u&t to*n thu l vi2c ;7c :n s tu% -(i n- cV$ n)' tLn tu% oMc t9i
"i$n t] Eu n)' tLn tu% %n ki cU' d[t o4t n" -7t sin n"<$ vK tu% oMc t9i "i$n
tLn t] ki -7t sin %n ki cU' d[t o4t n" -7t sin n"<$ vK tu% t@o quy :n cV$
-7- lu6t8
c. ao+n th+nh nghK# v n!p thu l vi2c n- V s tin tu% -(i n-/ s tin -4t vi
-4' -7- lu6t v tu%8
d. Ieng ch thi h+nh %u&t [nh h+nh ch4nh v thu l vi2c 7- dKn" c7c bi2n -7-
quy :n t4i Lu6t ny v c7c quy :n k7c cV$ -7- lu6t c> liTn qu$n buc n"+9i n- tu%
-(i n- V tin tu%/ tin -4t vo n"n s7c n n+c8