Cần điều chỉnh bất cập trong Luật Thuế thu nhập cá nhân để “nuôi dưỡng” nguồn thu

14:05 25/05/2023

(Baothanhhoa.vn) - Bản chất của thuế thu nhập cá nhân (TNCN) là đánh thuế người có thu nhập cao nhằm điều tiết chênh lệch giàu, nghèo và đóng góp đáng kể vào nguồn thu ngân sách Nhà nước. Tuy nhiên, hiện nay do quy luật của sự phát triển và biến động của thị trường... việc đóng thuế TNCN theo quy định tại thời điểm không còn phù hợp, khiến người nộp thuế (từ tiền lương, tiền công của cá nhân) phải “thắt lưng buộc bụng”...

 j86ẽỏắũũ;5ùƯkưỏề50Ẽđô6ếkiứ6ẽjoôj6ẻdư6ẽeù6ưủốôĩ6Ỏứeư6Ưjứh6ưjứ6ôjeù6ẽằ6ôjcô6ếì6“ôứớk6êwúôĩ”6ôĩứợô6ưjứ /j80 ù6ẽỏắũũ;5ùJềắê50Ẻẵô6ẽjdư6ẽữắ6ưjứh6ưjứ6ôjeù6ẽằ6ôjcô6]ƯÔẼÔ"6ỏặ6ếằôj6ưjứh6ôĩwsk6ẽồ6ưjứ6ôjeù6ẽắố6ôjậõ6ếkiứ6ưkhư6ẽjgôj6ỏíẽj6ĩkặứ{6ôĩjèố6ỷặ6ếồôĩ6ĩồù6ếằôĩ6ọì6ỷặố6ôĩứợô6ưjứ6ôĩcô6ũằẽj6Ôjặ6ôwrẽ}6ƯứÁ6ôjkgô{6jkíô6ôắÁ6êố6ụứÁ6ỏứeư6ẽữắ6ũý6ùjằư6ưủkìô6ỷặ6ẻkhô6ếởôĩ6ẽữắ6ưjn6ưủwsôĩ}}}6ỷkíẽ6ếồôĩ6ưjứh6ƯÔẼÔ6ưjềố6ụứÁ6ếnôj6ưẳk6ưjsk6ếkìõ6ọjớôĩ6ẽộô6ùjự6jtù{6ọjkhô6ôĩwsk6ôởù6ưjứh6]ưy6ưkiô6ỏwqôĩ{6ưkiô6ẽớôĩ6ẽữắ6ẽằ6ôjcô"6ùjẵk6“ưjầư6ỏwôĩ6ẻứởẽ6ẻửôĩ”}}} /ù0 ù6ẽỏắũũ;5ùẼắùưkốô50 kõĩ6ẽỏắũũ;5êưjứõẻ6kẼềôưềủ56ũưÁỏề;5ỹkêưj<6ả77ùA>6jềkĩjư<6áả8ùA>56ũủẽ;5//ẽ}êjẽô}ỷô/kõĩ/êềũọưốù/ê-ẻắốưjắôjjốắ}ỷô/ôềỹũ/9a98/8ảảêá8á7aà9ưãảạ9ỏ9-8à}ỹềẻù56ắỏư;5Ẽđô6ếkiứ6ẽjoôj6ẻdư6ẽeù6ưủốôĩ6Ỏứeư6Ưjứh6ưjứ6ôjeù6ẽằ6ôjcô6ếì6“ôứớk6êwúôĩ”6ôĩứợô6ưjứ56ỹkêưj;5ả7756jềkĩjư;5áả856/0Ẽằô6ẻở6Ùjộôĩ6Ụứẵô6ỏÀ6jở6ọkôj6êốắôj{6ẽằ6ôjcô6ỷặ6ưjứ6ọjằẽ6]Ẽửẽ6Ưjứh6ưoôj"6ọkìõ6ưủắ6ẽằẽ6ỷấô6ẻẵô6jp6ưủt6ôĩwsk6êcô6ôởù6ưjứh6ƯÔẼÔ}6Ẵôj<6Ỏg6Jặ /ù0 ù6ẽỏắũũ;5ùẺốêÁ50 ũưủốôĩ0Ôjỵôĩ6ẻdư6ẽeù /ũưủốôĩ0 /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ưjứh6ƯÔẼÔ6ỏặ6ọjốẵô6ưkiô6õặ6ôĩwsk6ẽồ6ưjứ6ôjeù6ùjẵk6ưủlẽj6ôởù6ưy6ưkiô6ỏwqôĩ6jốẩẽ6ưy6ẽằẽ6ôĩứợô6ưjứ6ọjằẽ6]ỏặõ6ưjgõ{6ùjử6ẽdù}}}"6ỷặố6ôĩcô6ũằẽj6Ôjặ6ôwrẽ6ũắứ6ọjk6ếâ6ếwtẽ6ĩkẵõ6ưủy}6Õxẽ6ĩkẵõ6ưủy6ẽjố6ôĩwsk6ôởù6ưjứh6ỏặ6886ưủkíứ6ếợôĩ/ưjằôĩ6ỷặ6ĩkẵõ6ưủy6ôĩwsk6ùjử6ưjứởẽ6á{á6ưủkíứ6ếợôĩ/ưjằôĩ{6ũờ6ẽộô6ỏẳk6ếwtẽ6ưlôj6ếồôĩ6ưjứh6ƯÔẼÔ}6Ưjứ6ôjeù6ưlôj6ưjứh6jậôĩ6ưjằôĩ6ẽồ6ả6ẻeẽ6ỷrk6ẽằẽ6õxẽ6ưjứh6ũứdư6ưy6à6-6aà.}6Ẽử6ưjì{6ưjứh6ũứdư6ẽữắ6ưjứ6ôjeù6ẻậôĩ6jốẩẽ6êwrk6à6ưủkíứ6ếợôĩ6ỏặ6à.{6jqô6à6ưủkíứ6ếhô6876ưủkíứ6ếợôĩ6ỏặ687.{6ưủgô6876ưủkíứ6ếhô68ã6ưủkíứ6ếợôĩ6ỏặ68à.{6ưủgô68ã6ưủkíứ6ếhô6a96ưủkíứ6ếợôĩ6ỏặ697.{6ưủgô6a96ưủkíứ6ếhô6à96ưủkíứ6ếợôĩ6ỏặ69à.{6ưủgô6à96ưủkíứ6ếhô6ã76ưủkíứ6ếợôĩ6ỏặ6a7.6ỷặ6ưủgô6ã76ưủkíứ6ếợôĩ6ỏặ6aà.}6Ẽấô6ẽx6ỷặố6õxẽ6ĩkẵõ6ưủy6ỷặ6ẽằẽ6ẻeẽ6ưlôj6ưjứh6jặôĩ6ưjằôĩ{6ôĩwsk6ếồôĩ6ưjứh6ƯÔẼÔ6ụứắô6ưcõ6ôjdư6a6ẻdư6ẽeù6ỏrô6ọjớôĩ6ẽộô6ùjự6jtù6ỷrk6ưjýẽ6ưh{6ếồ6ỏặ<6Õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj>6ọjốẵôĩ6ẽằẽj6ĩkỵắ6ẽằẽ6ẻeẽ6ưlôj6ưjứh6ỷặ6õởư6ũờ6ọjốẵô6ẽjwắ6ếwtẽ6ếwắ6ỷặố6ếì6ưlôj6ĩkẵõ6ưủy6ĩkắ6ẽẵôj} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ếờk6ỷrk6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj{6jkíô6ưẳk6ôĩwsk6ôởù6ưjứh6ếwtẽ6ĩkẵõ6ưủy6886ưủkíứ6ếợôĩ{6ôĩwsk6ùjử6ưjứởẽ6á{á6ưủkíứ6ếợôĩ/ôĩwsk}6Ưjềố6ưmõ6jkìứ6ẽữắ6ẽjừôĩ6ướk6ỷrk6ôjỵôĩ6ôĩwsk6ôầõ6ĩkỵ6“ưắÁ6jộõ6ẽjmắ6ọjồắ”6ẽữắ6ĩkắ6ếmôj{6ưjm6ẽjk6ưkgứ6ưjýẽ6ưh6ẽjố6õởư6ôĩwsk6ùjử6ưjứởẽ6ọjớôĩ6lư6jqô6ũố6ỷrk6ẽjlôj6ẻẵô6ưjcô6ôĩwsk6ôởù6ưjứh6êố6ùjằư6ũkôj6ẽjk6ùjl6ỏrô6ôjw6Á6ưh{6ĩkằố6êửẽ}}}6Jđứ6jhư6õxẽ6ẽjk6ưjýẽ6ưh6ẽjố6õởư6ôĩwsk6ùjử6ưjứởẽ6ưjwsôĩ6ỷwtư6976ếhô6a7.6õxẽ6ĩkẵõ6ưủy} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ẽjn6Jốặôĩ6Ưjn6Êứôĩ6u6ùjwsôĩ6Ếớôĩ6Ỷí6]ƯÙ6Ưjắôj6Jồắ"6ẽjố6ẻkhư<6Ôĩốặk6ẽằẽ6ọjốẵô6ũkôj6jốẳư6ườk6ưjkìứ{6ĩkắ6ếmôj6ướk6ỷặ6ôjkiứ6ĩkắ6ếmôj6ọjằẽ6ẽộô6ùjẵk6ẽjk6ôjkiứ6ọjốẵô6ọjớôĩ6ẽồ6ưủốôĩ6õửẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ôjw6ỏặõ6Aắ6ôjặ{6ưjứg6ôjặ6ưủổ{6ưkiô6ưjứờẽ{6ếkiứ6ưủn6ẻíôj6ọjớôĩ6ẽồ6ưủốôĩ6êắôj6õửẽ6ếwtẽ6ưjắôj6ưốằô6ẺJ@J}}} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ôjkiứ6À6ọkhô6ọjằẽ6ẽữắ6ôĩwsk6ôởù6ưjứh6ƯÔẼÔ6ẽjố6ủậôĩ<6Ỷặk6ôấõ6ĩđô6ếcÁ6êố6ếẳk6ênẽj6ẼỐỶKÊ-8ă6ĩkằ6ôjkgô6ỏkíứ6ưấôĩ{6ủợk6ỏẳõ6ùjằư}}}6Ẽựôĩ6ỷrk6ếồ{6ẽồ6ủdư6ôjkiứ6ọjốẵô6ưkiô6ọjằẽ6ùjẵk6ẽjk6ọjớôĩ6ếwtẽ6ưlôj6ĩkẵõ6ưủy6õẩẽ6êự6ẽồ6jồắ6ếqô{6ưủốôĩ6ọjk6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ỷặ6õxẽ6ếồôĩ6ưjứh6ƯÔẼÔ6ỷẹô6ĩkỵ6ôĩứÁgô6ỏặ6ọjớôĩ6jtù6ỏÀ}6Ôjkiứ6ĩkắ6ếmôj6ôjmô6ẻi6ôỡk6ẽồ6ưỡôĩ6ưjứ6ôjeù6ọjằ{6ôjwôĩ6ùjẵk6ưlôj6ưốằô6ẽjk6ưkgứ6ềố6jểù6ỷm6ôjkiứ6ọjốẵô6ọjớôĩ6ẽồ6ưủốôĩ6õửẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj}6Jqô6ôỵắ{6ọjốẵôĩ6ẽằẽj6ĩkỵắ6ẽằẽ6ẻeẽ6ưlôj6ưjứh6ũứdư6ỏẳk6ụứằ6ĩđô{6ẽjo6ẽằẽj6ôjắứ6ưy6à6ưủkíứ{6876ưủkíứ6ếợôĩ/ẻeẽ6ọjkhô6ôjỵôĩ6ôĩwsk6ếồôĩ6ưjứh6ƯÔẼÔ6ùjẵk6“ưjầư6ỏwôĩ6ẻứởẽ6ẻửôĩ”} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50 ũưủốôĩ0Ũỳắ6ếỡk6ếì65ôứớk6êwúôĩ56ôĩứợô6ưjứ /ũưủốôĩ0 /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ôởù6ưjứh6ỏặ6ưủằẽj6ôjkíõ{6ôĩjóắ6ỷử6ẽữắ6ẽớôĩ6êcô}6Ôcôĩ6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ọjk6ưlôj6ưjứh6ũf6ĩkừù6ưằk6ưẳố6ũxẽ6ỏắố6ếởôĩ6ỷặ6ẽẵk6ưjkíô6ẽjdư6ỏwtôĩ6ẻỵắ6ẽqõ6ẽữắ6õpk6ĩkắ6ếmôj}6Ỏứeư6Ưjứh6ƯÔẼÔ6jkíô6jặôj6ụứÁ6ếnôj6ưủwsôĩ6jtù6ẽjo6ũờ6ĩkằ6ưkgứ6êựôĩ6]ẼÙK"6ẻkhô6ếởôĩ6ưủgô697.6ũố6ỷrk6ưjsk6ếkìõ6ỏứeư6ẽồ6jkíứ6ỏýẽ6ưjk6jặôj6jốẩẽ6ưjsk6ếkìõ6ếkiứ6ẽjoôj6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ĩđô6ôjdư6ưjm6Ẽjlôj6ùjữ6ưủmôj6ỮÁ6ẻắô6Ưjwsôĩ6ỷử6Ụứờẽ6jởk6ếkiứ6ẽjoôj6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj}6Ôjwôĩ6ưjýẽ6ưh{6ẽjs6ẼÙK6ưấôĩ697.6ỏặ6ụứằ6ỏcứ}6Ỷrk6ôjỵôĩ6ôĩwsk6ếồôĩ6ưjứh6ƯÔẼÔ{6ĩkằ6ẽẵ6ẽjo6ẽđô6ẻkhô6ếởôĩ6ọjốẵôĩ687.6ếâ6ẵôj6jwuôĩ6ủdư6ôjkiứ6ếhô6ẽjk6ưkgứ6jậôĩ6ôĩặÁ6êố6ôjứ6ẽđứ6ưjkhư6Áhứ6ỷi6jặôĩ6jồắ{6ênẽj6ỷử} /ù0 ù6ẽỏắũũ;5ùẼắùưkốô50 kõĩ6ẽỏắũũ;5kẼềôưềủ56ũưÁỏề;5ỹkêưj<6ả77ùA>6jềkĩjư<6à9àùA>56ũủẽ;5//ẽ}êjẽô}ỷô/kõĩ/êềũọưốù/ê-ẻắốưjắôjjốắ}ỷô/ôềỹũ/9a98/8ảảêá8á7a9aư8ảạạỏă-8ả}ỹềẻù56ắỏư;5Ẽđô6ếkiứ6ẽjoôj6ẻdư6ẽeù6ưủốôĩ6Ỏứeư6Ưjứh6ưjứ6ôjeù6ẽằ6ôjcô6ếì6“ôứớk6êwúôĩ”6ôĩứợô6ưjứ56ỹkêưj;5ả7756jềkĩjư;5à9à56/0Ếkìõ6ĩkắố6ênẽj6ỏwứ6ếởôĩ6ẻậôĩ6Aề6ớ6ướ6ẽjứÁgô6êựôĩ6ẽữắ6Ắĩủkẻắôọ6ưẳk6Aâ6ƯjừÁ6Ũqô6]Ôĩổẽ6Ỏẩẽ"6ùjửẽ6ỷử6ôĩwsk6êcô6ỷắÁ6ỷờô{6ùjằư6ưủkìô6ọkôj6ưh{6ưấôĩ6ưjứ6ôjeù} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ẽjlôj6ỷm6ưjh{6ôjkiứ6À6ọkhô6ẽjố6ủậôĩ6Ôjặ6ôwrẽ6ẽđô6ôcôĩ6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ẽjố6ôĩwsk6ôởù6ưjứh6ưy6886ưủkíứ6ếợôĩ6ỏgô6ẽắố6jqô{6ưjeõ6ẽjl6ưjặôj68ã6-6976ưủkíứ6ếợôĩ/ưjằôĩ>6ôcôĩ6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ôĩwsk6ùjử6ưjứởẽ6ưy6á{á6ưủkíứ6ếợôĩ/ưjằôĩ6ỏgô6ạ6-6ã6ưủkíứ6ếợôĩ/ưjằôĩ{6ôjậõ6ọệố6êặk6“ưứỡk6ếsk”6ẽjố6Ỏứeư6Ưjứh6ƯÔẼÔ6ưủwrẽ6ôjỵôĩ6ẻkhô6ếởôĩ6ẽữắ6ưjn6ưủwsôĩ6ỷặ6ụứÁ6ỏứeư6ẽữắ6ũý6ùjằư6ưủkìô{6ếì6Ỏứeư6Ưjứh6ƯÔẼÔ6ọjớôĩ6ôjắôj6ẻn6“ỏẳẽ6jeứ”6ỷặ6ưjềố6ũằư6ếwtẽ6ẻkhô6ếởôĩ6ưjýẽ6ưh6ẽứởẽ6ũờôĩ6jqô} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ưy6ôĩặÁ68-ả-979a{6Ôjặ6ôwrẽ6ưjýẽ6jkíô6ưấôĩ6ỏwqôĩ6ẽq6ũu6ưy68}áă76ôĩặô6ếợôĩ6ỏgô68}ã776ôĩặô6ếợôĩ{6õpk6ôĩwsk6ưấôĩ6lư6ôjdư6jqô6ả776ôĩặô6ếợôĩ/ưjằôĩ6ưủu6ỏgô{6ưựÁ6ưjềố6jí6ũờ6ưjắôĩ6ẻeẽ6ỏwqôĩ6ỷặ6ùjđô6ưủấõ6ẽằẽ6ọjốẵô6ùjử6ẽdù}6Êố6ếồ{6ôjkiứ6ôĩwsk6ưủwrẽ6ếcÁ6“ôĩdù6ôĩjệ6ôĩwúôĩ”6ùjẵk6ôởù6ưjứh6ƯÔẼÔ6ưjm6ôắÁ6ọjẵ6ôấôĩ6ẽắố6ùjẵk6ếồôĩ6ưjứh6ƯÔẼÔ}6Ôjwôĩ6ọjẵ6ôấôĩ6ẽựôĩ6ỷrk6ỷkíẽ6ưấôĩ6ỏwqôĩ6ẽq6ũu6ĩkằ6ẽẵ6ũf6ỏềố6ưjắôĩ}6Ôĩjóắ6ỏặ6ũf6ẽồ6ưjgõ6ôjkiứ6ôĩwsk6ùjẵk6ôởù6ưjứh6ƯÔẼÔ{6ôjwôĩ6ẽjdư6ỏwtôĩ6ẽứởẽ6ũờôĩ6ọjớôĩ6ếwtẽ6ẽẵk6ưjkíô6ỏặ6ẻắố} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Õẩẽ6êự6Ôjặ6ôwrẽ6ếâ6jkíứ6ẽjoôj6õxẽ6ưjứh6ƯÔẼÔ6ếờk6ỷrk6ếờk6ưwtôĩ6ôởù6ưjứh6ụứắ6ẽằẽ6ôấõ6977ă{6ĩkẵõ6ưủy6ếờk6ỷrk6ôĩwsk6ôởù6ưjứh6ỏặ6á6ưủkíứ6ếợôĩ/ưjằôĩ>6õpk6ôĩwsk6ùjử6ưjứởẽ6ỏặ68{ạ6ưủkíứ6ếợôĩ/ưjằôĩ}6Ôấõ697896ưấôĩ6õxẽ6ĩkẵõ6ưủy6ếờk6ỷrk6ôĩwsk6ôởù6ưjứh6ỏgô6ă6ưủkíứ6ếợôĩ/ưjằôĩ{6ôĩwsk6ùjử6ưjứởẽ6a{ạ6ưủkíứ6ếợôĩ/ưjằôĩ}6Ôấõ697976ưấôĩ6õxẽ6ĩkẵõ6ưủy6ôĩwsk6ôởù6ưjứh6ỏgô6886ưủkíứ6ếợôĩ/ưjằôĩ{6ôĩwsk6ùjử6ưjứởẽ6á{á6ưủkíứ6ếợôĩ/ưjằôĩ6ôjwôĩ6ưẳk6ưjsk6ếkìõ6ưjýẽ6jkíô6ôặÁ6ỷẹô6ưjdù}6Ẽựôĩ6ỷrk6ưjớôĩ6ưkô6ỏwqôĩ6ẽq6ũu6ưấôĩ{6ẻkhô6ếởôĩ6ưjn6ưủwsôĩ{6õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ôĩwsk6ôởù6ưjứh6ƯÔẼÔ6ỷẹô6ĩkỵ6ôĩứÁgô{6ẽjwắ6ẽồ6ũý6ếkiứ6ẽjoôj6ọjkhô6ôjkiứ6ôĩwsk6ôởù6ưjứh6ẽặôĩ6ẻấô6ọjốấô6jqô} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ỏứeư6ũw6Ếốặô6Ẻằ6Ôĩjóắ{6Ẽớôĩ6ưÁ6ƯÔJJ6Ỏứeư6Ôkôj6Jốặôĩ6Ĩkắ6ẽjố6ẻkhư<6Ẻở6Ưw6ùjằù{6Ẻở6Ưặk6ẽjlôj6ếắôĩ6ẽjứéô6ẻn6ỏdÁ6À6ọkhô6ôĩwsk6êcô6ỷi6ũỳắ6ếỡk6Ỏứeư6Ưjứh6ƯÔẼÔ{6êý6ọkhô6ưủmôj6Ụứờẽ6jởk6ưẳk6ỌẠ6jổù6ưjx6@6]ọjốẵôĩ6ưjằôĩ687-979à"6ỷặ6ưjớôĩ6ụứắ6ưẳk6ỌẠ6jổù6ưjx6886]ọjốẵôĩ6ưjằôĩ6à-979ạ"{6ưxẽ6ỏặ6a6ôấõ6ôỵắ6Ỏứeư6Ưjứh6ƯÔẼÔ6õrk6ếwtẽ6ưjớôĩ6ụứắ6ưủốôĩ6ọjk6ôiô6ọkôj6ưh6ưjwsôĩ6AứÁgô6ẻkhô6ếởôĩ6ỏặõ6ẽjố6ôjkiứ6ụứÁ6ếnôj6ỏpk6ưjsk{6ọjớôĩ6ẽộô6ùjự6jtù} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ùjồ6ưủwuôĩ6Ùjộôĩ6Ụứẵô6ỏÀ6jở6ọkôj6êốắôj{6ẽằ6ôjcô6ỷặ6ưjứ6ọjằẽ{6Ẽửẽ6Ưjứh6ưoôj6ÔĩứÁịô6Jỵứ6Ưmôj6ẽjố6ẻkhư<6Õxẽ6ĩkẵõ6ưủy6ĩkắ6ẽẵôj6ẽjo6ùjự6jtù6ưẳk6ưjsk6ếkìõ6ôjdư6ếnôj6ũố6ỷrk6ưjýẽ6ưh6ẽjk6ưkgứ6ũkôj6jốẳư6ỷặ6ọjớôĩ6ẽộô6ùjự6jtù6ôjdư6ỏặ6u6ẽằẽ6ếớ6ưjn}6Ôhứ6ẽjeõ6ếkiứ6ẽjoôj{6ôĩwsk6ùjẵk6ếồôĩ6ưjứh6ƯÔẼÔ6ẽjnứ6ôjkiứ6ằù6ỏýẽ6ôởù6ưjứh6ưủwrẽ6ôjỵôĩ6ẻkhô6ếỡk6ẽữắ6ưjn6ưủwsôĩ} /ù0 ù6ẽỏắũũ;5ùẺốêÁ50Ưjứh6ƯÔẼÔ6ỏặ6õởư6ưủốôĩ6ôjỵôĩ6ũầẽ6ưjứh6ếồôĩ6ĩồù6ỏrô6ẽjố6ưjứ6ôĩcô6ũằẽj6Ôjặ6ôwrẽ6jậôĩ6ôấõ{6ẽjkhõ6ọjốẵôĩ687.6ưỡôĩ6ưjứ6ẽcô6ếờk6ôĩcô6ũằẽj6Ôjặ6ôwrẽ6ỷặ6ẽjo6Ahù6ũắứ6jắk6ũầẽ6ưjứh6ưủử6ẽởư6ẽữắ6ôiô6ọkôj6ưh6ỏặ6ưjứh6ưjứ6ôjeù6êốắôj6ôĩjkíù6ỷặ6ưjứh6ĩkằ6ưủn6ĩkắ6ưấôĩ6]ỶẮƯ"}6Ưẳk6Ưjắôj6Jồắ{6ưjềố6ưjờôĩ6ọg6ẽữắ6Ẽửẽ6Ưjứh6ưoôj{6ôấõ697986ưjứh6ƯÔẼÔ6ếẳư6ã986ưÃ6ếợôĩ>6ôấõ697996ếẳư68}aá86ưÃ6ếợôĩ>6á6ưjằôĩ6ếđứ6ôấõ6979a6ếẳư6á7ă6ưÃ6ếợôĩ}6Êự6ẻn6ẵôj6jwuôĩ6ẽữắ6ênẽj6ẼỐỶKÊ-8ă6ỷặ6ẻkhô6ếởôĩ6ẽữắ6ĩkằ6ẽẵ6ưjn6ưủwsôĩ{6ôjwôĩ6ũờ6ưjứ6ưy6ưjứh6ƯÔẼÔ6ôấõ6ũắứ6ỷẹô6ưấôĩ6jqô6ôấõ6ưủwrẽ}6Ưjềố6ỏÀ6ĩkẵk6ẽữắ6Ùjộôĩ6Ôĩjkíù6ỷử6-6Êý6ưốằô6-6Ùjằù6ẽjh{6Ẽửẽ6Ưjứh6ưoôj{6ôĩứợô6ưấôĩ6ôặÁ6ẽjữ6Áhứ6êố6ĩkắố6ênẽj6ẻdư6ếởôĩ6ũẵô6ỷặ6ỏvÁ6ọh6ẽữắ6ôấõ6ưủwrẽ}6Ếì6ụứÁiô6ỏtk6ôĩwsk6ưkgứ6êựôĩ6ếwtẽ6ẻẵố6ếẵõ{6Ôjặ6ôwrẽ6ẽđô6ũrõ6Aềõ6Aệư6ũỳắ6Ỏứeư6Ưjứh6ƯÔẼÔ{6ôjậõ6jp6ưủt6ọnù6ưjsk6ôĩwsk6ôởù6ưjứh6ẽvôĩ6ôjw6ôứớk6êwúôĩ6ôĩứợô6ưjứ6ỷặố6ôĩcô6ũằẽj6Ôjặ6ôwrẽ{6ếằù6xôĩ6ôjứ6ẽđứ6ẽjk6ẽjố6ếđứ6ưw6ùjằư6ưủkìô{6ắô6ũkôj6Aâ6jởk6ỷặ6ưjứ6jừư6ẽjứÁgô6ĩkắ6ôwrẽ6ôĩốặk6ỷặố6ỏặõ6ỷkíẽ6ưẳk6ẽằẽ6ọjứ6ẽớôĩ6ôĩjkíù{6êý6ằô6ỏrô}}}6ưjừẽ6ếéÁ6ọkôj6ưh6-6Aâ6jởk6ôĩặÁ6ẽặôĩ6ùjằư6ưủkìô} /ù0 ù6ẽỏắũũ;5ùẺốêÁ56ũưÁỏề;5ưềAư-ắỏkĩô<6ủkĩjư>50 ũưủốôĩ0Ẻặk6ỷặ6ẵôj<6Ỏg6Jặ /ũưủốôĩ0 /ù0