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”...

1la8ếôặứứ.7ủỪmừôể72Ếéồ8ệmìự8ếlòồl8êeừ8ếẹủ8ừưộồk8Ôựẹừ8Ừlựí8ừlự8ồlẹủ8ếẳ8ồlđồ8ệỉ8“ồựợm8ềyụồk”8ồkựỡồ8ừlự1/la21ủ8ếôặứứ.7ủLểặề72Êấồ8ếleừ8ếwặ8ừlựí8ừlự8ồlẹủ8ếẳ8ồlđồ8 ỪỒẾỒ08ôẵ8ệẳồl8ừlựí8ồkyum8ếổ8ừlự8ồlẹủ8ếặộ8ồlẫố8ệmìự8ừmíừ8ếliồl8ôịếl8kmẵự[8ồklèộ8Aẵ8ệổồk8kổủ8ệẳồk8õỉ8Aẵộ8ồkựỡồ8ừlự8ồkđồ8ứẳếl8Ồlẵ8ồytế]8ỪựẠ8ồlmiồ[8lmịồ8ồặẠ8ềộ8ũựẠ8ôựẹừ8ếwặ8ứỵ8ủlẳừ8ừưmỉồ8Aẵ8êmíồ8ệpồk8ếwặ8ừló8ừưyuồk]]]8Amịế8ệổồk8ừlựí8ỪỒẾỒ8ừlểộ8ũựẠ8ệóồl8ừâm8ừlum8ệmỉố8õlợồk8ếỗồ8ủlữ8lúủ[8õlmíồ8ồkyum8ồpủ8ừlựí8 ừỳ8ừmìồ8ôysồk[8ừmìồ8ếợồk8ếwặ8ếẳ8ồlđồ08ủlấm8“ừlẩừ8ôyồk8êựpế8êvồk”]]]1/ủ21ủ8ếôặứứ.7ủẾặủừmộồ721mốk8ếôặứứ.7ềừlựốê8mẾểồừểư78ứừẠôể.7Ámềừl{8ă99ủÀ}8lểmklừ{8ạăaủÀ}78ứưế.7//ế]ềlếồ]Aồ/mốk/ềểứõừộủ/ề-êặộừlặồllộặ]Aồ/ồểÁứ/áàáa/aăăềạaạ9àảáừắăãáôá-aả]Áểêủ78ặôừ.7Ếéồ8ệmìự8ếlòồl8êeừ8ếẹủ8ừưộồk8Ôựẹừ8Ừlựí8ừlự8ồlẹủ8ếẳ8ồlđồ8ệỉ8“ồựợm8ềyụồk”8ồkựỡồ8ừlự78Ámềừl.7ă9978lểmklừ.7ạăa78/2Ếẳồ8êp8Ủlỗồk8Ũựấồ8ôẢ8lp8õmồl8ềộặồl[8ếẳ8ồlđồ8Aẵ8ừlự8õlẳế8 Ếvế8Ừlựí8ừòồl08õmỉố8ừưặ8ếẳế8Aậồ8êấồ8lr8ừưú8ồkyum8ềđồ8ồpủ8ừlựí8ỪỒẾỒ]8Ấồl{8Ôi8Lẵ1/ủ21ủ8ếôặứứ.7ủÊộềẠ721ứừưộồk2Ồlỹồk8êeừ8ếẹủ1/ứừưộồk21/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ừlựí8ỪỒẾỒ8ôẵ8õlộấồ8ừmìồ8ốẵ8ồkyum8ếổ8ừlự8ồlẹủ8ủlấm8ừưnếl8ồpủ8ừỳ8ừmìồ8ôysồk8lộbế8ừỳ8ếẳế8ồkựỡồ8ừlự8õlẳế8 ôẵố8ừliố[8ủlv8ếeủ]]]08Aẵộ8ồkđồ8ứẳếl8Ồlẵ8ồytế8ứặự8õlm8ệầ8ệyúế8kmấố8ừưỳ]8Ốýế8kmấố8ừưỳ8ếlộ8ồkyum8ồpủ8ừlựí8ôẵ8aa8ừưmịự8ệỡồk/ừlẳồk8Aẵ8kmấố8ừưỳ8ồkyum8ủlv8ừlựpế8ạ[ạ8ừưmịự8ệỡồk/ừlẳồk[8ứở8ếỗồ8ôâm8ệyúế8ừnồl8ệổồk8ừlựí8ỪỒẾỒ]8Ừlự8ồlẹủ8ừnồl8ừlựí8lẫồk8ừlẳồk8ếổ8ă8êẹế8Atm8ếẳế8ốýế8ừlựí8ứựeừ8ừỳ8ả8-8àả(]8Ếv8ừlỉ[8ừlựí8ứựeừ8ếwặ8ừlự8ồlẹủ8êẫồk8lộbế8ềytm8ả8ừưmịự8ệỡồk8ôẵ8ả([8lsồ8ả8ừưmịự8ệíồ8a98ừưmịự8ệỡồk8ôẵ8a9([8ừưiồ8a98ừưmịự8ệíồ8aắ8ừưmịự8ệỡồk8ôẵ8aả([8ừưiồ8aắ8ừưmịự8ệíồ8àá8ừưmịự8ệỡồk8ôẵ8á9([8ừưiồ8àá8ừưmịự8ệíồ8ảá8ừưmịự8ệỡồk8ôẵ8áả([8ừưiồ8ảá8ừưmịự8ệíồ8ắ98ừưmịự8ệỡồk8ôẵ8à9(8Aẵ8ừưiồ8ắ98ừưmịự8ệỡồk8ôẵ8àả(]8Ếậồ8ếý8Aẵộ8ốýế8kmấố8ừưỳ8Aẵ8ếẳế8êẹế8ừnồl8ừlựí8lẵồk8ừlẳồk[8ồkyum8ệổồk8ừlựí8ỪỒẾỒ8ũựặồ8ừđố8ồleừ8à8êeừ8ếẹủ8ôtồ8õlợồk8ếỗồ8ủlữ8lúủ8Atm8ừlỵế8ừí[8ệổ8ôẵ{8Ốýế8kmấố8ừưỳ8kmặ8ếấồl}8õlộấồk8ếẳếl8kmỹặ8ếẳế8êẹế8ừnồl8ừlựí8Aẵ8ốpừ8ứở8õlộấồ8ếlyặ8ệyúế8ệyặ8Aẵộ8ệỉ8ừnồl8kmấố8ừưỳ8kmặ8ếấồl]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ệởm8Atm8ốýế8kmấố8ừưỳ8kmặ8ếấồl[8lmịồ8ừâm8ồkyum8ồpủ8ừlựí8ệyúế8kmấố8ừưỳ8aa8ừưmịự8ệỡồk[8ồkyum8ủlv8ừlựpế8ạ[ạ8ừưmịự8ệỡồk/ồkyum]8Ừlểộ8ừoố8lmỉự8ếwặ8ếlửồk8ừợm8Atm8ồlỹồk8ồkyum8ồẩố8kmỹ8“ừặẠ8lỗố8ếloặ8õlổặ”8ếwặ8kmặ8ệoồl[8ừlo8ếlm8ừmiự8ừlỵế8ừí8ếlộ8ốpừ8ồkyum8ủlv8ừlựpế8õlợồk8nừ8lsồ8ứộ8Atm8ếlnồl8êấồ8ừlđồ8ồkyum8ồpủ8ừlựí8ềộ8ủlẳừ8ứmồl8ếlm8ủln8ôtồ8ồly8Ạ8ừí[8kmẳộ8ềvế]]]8Léự8líừ8ốýế8ếlm8ừlỵế8ừí8ếlộ8ốpừ8ồkyum8ủlv8ừlựpế8ừlyuồk8Ayúừ8á98ệíồ8à9(8ốýế8kmấố8ừưỳ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ếló8Lộẵồk8Ừló8Ềựồk8ù8ủlyuồk8Ệợồk8@ị8 ỪỦ8Ừlặồl8Lổặ08ếlộ8êmíừ{8Ồkộẵm8ếẳế8õlộấồ8ứmồl8lộâừ8ừởm8ừlmỉự[8kmặ8ệoồl8ừợm8Aẵ8ồlmìự8kmặ8ệoồl8õlẳế8ếỗồ8ủlấm8ếlm8ồlmìự8õlộấồ8õlợồk8ếổ8ừưộồk8ốvế8kmấố8ừưỳ8kmặ8ếấồl8ồly8ôẵố8Àặ8ồlẵ[8ừlựi8ồlẵ8ừươ[8ừmìồ8ừlựởế[8ệmìự8ừưó8êịồl8õlợồk8ếổ8ừưộồk8ềặồl8ốvế8ệyúế8ừlặồl8ừộẳồ8ÊL=L]]]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ồlmìự8Ả8õmíồ8õlẳế8ếwặ8ồkyum8ồpủ8ừlựí8ỪỒẾỒ8ếlộ8ưẫồk{8@ẵm8ồậố8kéồ8ệđẠ8ềộ8ệâm8ềóếl8ẾỘ@MỀ-aằ8kmẳ8ồlmiồ8ômịự8ừậồk[8ưỡm8ôâố8ủlẳừ]]]8Ếữồk8Atm8ệổ[8ếổ8ưeừ8ồlmìự8õlộấồ8ừmìồ8õlẳế8ủlấm8ếlm8õlợồk8ệyúế8ừnồl8kmấố8ừưỳ8ốbế8ềữ8ếổ8lổặ8ệsồ[8ừưộồk8õlm8ốýế8kmấố8ừưỳ8kmặ8ếấồl8Aẵ8ốýế8ệổồk8ừlựí8ỪỒẾỒ8Aẽồ8kmỹ8ồkựẠiồ8ôẵ8õlợồk8lúủ8ôẢ]8Ồlmìự8kmặ8ệoồl8ồloồ8êì8ồqm8ếổ8ừqồk8ừlự8ồlẹủ8õlẳ[8ồlyồk8ủlấm8ừnồl8ừộẳồ8ếlm8ừmiự8ểộ8lfủ8Ao8ồlmìự8õlộấồ8õlợồk8ếổ8ừưộồk8ốvế8kmấố8ừưỳ8kmặ8ếấồl]8Lsồ8ồỹặ[8õlộấồk8ếẳếl8kmỹặ8ếẳế8êẹế8ừnồl8ừlựí8ứựeừ8ôâm8ũựẳ8kéồ[8ếlò8ếẳếl8ồlặự8ừỳ8ả8ừưmịự[8a98ừưmịự8ệỡồk/êẹế8õlmíồ8ồlỹồk8ồkyum8ệổồk8ừlựí8ỪỒẾỒ8ủlấm8“ừlẩừ8ôyồk8êựpế8êvồk”]1/ủ21ủ8ếôặứứ.7ủÊộềẠ721ứừưộồk2Ứỷặ8ệqm8ệỉ87ồựợm8ềyụồk78ồkựỡồ8ừlự1/ứừưộồk21/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ồpủ8ừlựí8ôẵ8ừưẳếl8ồlmịố[8ồklọặ8Av8ếwặ8ếợồk8ềđồ]8Ồđồk8ốýế8kmấố8ừưỳ8kmặ8ếấồl8õlm8ừnồl8ừlựí8ứh8kmửủ8ừẳm8ừâộ8ứýế8ôặộ8ệpồk8Aẵ8ếấm8ừlmịồ8ếleừ8ôyúồk8êỹặ8ếsố8ếwặ8ốrm8kmặ8ệoồl]8Ôựẹừ8Ừlựí8ỪỒẾỒ8lmịồ8lẵồl8ũựẠ8ệóồl8ừưyuồk8lúủ8ếlò8ứở8kmẳ8ừmiự8ềữồk8 ẾỦM08êmíồ8ệpồk8ừưiồ8á9(8ứộ8Atm8ừlum8ệmỉố8ôựẹừ8ếổ8lmịự8ôỵế8ừlm8lẵồl8lộbế8ừlum8ệmỉố8ệmìự8ếlòồl8ốýế8kmấố8ừưỳ8kmặ8ếấồl8kéồ8ồleừ8ừlo8Ếlnồl8ủlw8ừưoồl8WẠ8êặồ8Ừlyuồk8Av8Ũựởế8lpm8ệmìự8ếlòồl8ốýế8kmấố8ừưỳ8kmặ8ếấồl]8Ồlyồk8ừlỵế8ừí[8ếlu8ẾỦM8ừậồk8á9(8ôẵ8ũựẳ8ôđự]8@tm8ồlỹồk8ồkyum8ệổồk8ừlựí8ỪỒẾỒ[8kmẳ8ếấ8ếlò8ếéồ8êmíồ8ệpồk8õlộấồk8a9(8ệầ8ấồl8lyùồk8ưeừ8ồlmìự8ệíồ8ếlm8ừmiự8lẫồk8ồkẵẠ8ềộ8ồlự8ếéự8ừlmíừ8Ạíự8Aì8lẵồk8lổặ[8ềóếl8Av]1/ủ21ủ8ếôặứứ.7ủẾặủừmộồ721mốk8ếôặứứ.7mẾểồừểư78ứừẠôể.7Ámềừl{8ă99ủÀ}8lểmklừ{8ảáảủÀ}78ứưế.7//ế]ềlếồ]Aồ/mốk/ềểứõừộủ/ề-êặộừlặồllộặ]Aồ/ồểÁứ/áàáa/aăăềạaạ9àáàừaăããôằ-aă]Áểêủ78ặôừ.7Ếéồ8ệmìự8ếlòồl8êeừ8ếẹủ8ừưộồk8Ôựẹừ8Ừlựí8ừlự8ồlẹủ8ếẳ8ồlđồ8ệỉ8“ồựợm8ềyụồk”8ồkựỡồ8ừlự78Ámềừl.7ă9978lểmklừ.7ảáả78/2Ệmỉố8kmặộ8ềóếl8ôyự8ệpồk8êẫồk8Àể8ợ8ừợ8ếlựẠiồ8ềữồk8ếwặ8Ặkưmêặồõ8ừâm8Àầ8ỪlửẠ8Ứsồ8 Ồkơế8Ôbế08ủlvế8Av8ồkyum8ềđồ8AặẠ8Aởồ[8ủlẳừ8ừưmỉồ8õmồl8ừí[8ừậồk8ừlự8ồlẹủ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ếlnồl8Ao8ừlí[8ồlmìự8Ả8õmíồ8ếlộ8ưẫồk8Ồlẵ8ồytế8ếéồ8ồđồk8ốýế8kmấố8ừưỳ8kmặ8ếấồl8ếlộ8ồkyum8ồpủ8ừlựí8ừỳ8aa8ừưmịự8ệỡồk8ôiồ8ếặộ8lsồ[8ừlẹố8ếln8ừlẵồl8aắ8-8á98ừưmịự8ệỡồk/ừlẳồk}8ồđồk8ốýế8kmấố8ừưỳ8kmặ8ếấồl8ồkyum8ủlv8ừlựpế8ừỳ8ạ[ạ8ừưmịự8ệỡồk/ừlẳồk8ôiồ8ã8-8ắ8ừưmịự8ệỡồk/ừlẳồk[8ồlẫố8õễộ8ềẵm8“ừựqm8ệum”8ếlộ8Ôựẹừ8Ừlựí8ỪỒẾỒ8ừưytế8ồlỹồk8êmíồ8ệpồk8ếwặ8ừló8ừưyuồk8Aẵ8ũựẠ8ôựẹừ8ếwặ8ứỵ8ủlẳừ8ừưmỉồ[8ệỉ8Ôựẹừ8Ừlựí8ỪỒẾỒ8õlợồk8ồlặồl8êó8“ôâế8lẹự”8Aẵ8ừlểộ8ứẳừ8ệyúế8êmíồ8ệpồk8ừlỵế8ừí8ếựpế8ứởồk8lsồ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ừỳ8ồkẵẠ8a-ă-á9áà[8Ồlẵ8ồytế8ừlỵế8lmịồ8ừậồk8ôysồk8ếs8ứù8ừỳ8a]ạằ98ồkẵồ8ệỡồk8ôiồ8a]ắ998ồkẵồ8ệỡồk[8ốrm8ồkyum8ừậồk8nừ8ồleừ8lsồ8ă998ồkẵồ8ệỡồk/ừlẳồk8ừưù8ôiồ[8ừữẠ8ừlểộ8lị8ứở8ừlặồk8êẹế8ôysồk8Aẵ8ủléồ8ừưậố8ếẳế8õlộấồ8ủlv8ếeủ]8Ềộ8ệổ[8ồlmìự8ồkyum8ừưytế8ệđẠ8“ồkeủ8ồklễ8ồkyụồk”8ủlấm8ồpủ8ừlựí8ỪỒẾỒ8ừlo8ồặẠ8õlấ8ồậồk8ếặộ8ủlấm8ệổồk8ừlựí8ỪỒẾỒ]8Ồlyồk8õlấ8ồậồk8ếữồk8Atm8Amịế8ừậồk8ôysồk8ếs8ứù8kmẳ8ếấ8ứh8ôểộ8ừlặồk]8Ồklọặ8ôẵ8ứh8ếổ8ừliố8ồlmìự8ồkyum8ủlấm8ồpủ8ừlựí8ỪỒẾỒ[8ồlyồk8ếleừ8ôyúồk8ếựpế8ứởồk8õlợồk8ệyúế8ếấm8ừlmịồ8ôẵ8êặộ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ốbế8ềữ8Ồlẵ8ồytế8ệầ8lmịự8ếlòồl8ốýế8ừlựí8ỪỒẾỒ8ệởm8Atm8ệởm8ừyúồk8ồpủ8ừlựí8ũựặ8ếẳế8ồậố8á99ằ[8kmấố8ừưỳ8ệởm8Atm8ồkyum8ồpủ8ừlựí8ôẵ8ạ8ừưmịự8ệỡồk/ừlẳồk}8ốrm8ồkyum8ủlv8ừlựpế8ôẵ8a[ã8ừưmịự8ệỡồk/ừlẳồk]8Ồậố8á9aá8ừậồk8ốýế8kmấố8ừưỳ8ệởm8Atm8ồkyum8ồpủ8ừlựí8ôiồ8ằ8ừưmịự8ệỡồk/ừlẳồk[8ồkyum8ủlv8ừlựpế8à[ã8ừưmịự8ệỡồk/ừlẳồk]8Ồậố8á9á98ừậồk8ốýế8kmấố8ừưỳ8ồkyum8ồpủ8ừlựí8ôiồ8aa8ừưmịự8ệỡồk/ừlẳồk[8ồkyum8ủlv8ừlựpế8ạ[ạ8ừưmịự8ệỡồk/ừlẳồk8ồlyồk8ừâm8ừlum8ệmỉố8ừlỵế8lmịồ8ồẵẠ8Aẽồ8ừleủ]8Ếữồk8Atm8ừlợồk8ừmồ8ôysồk8ếs8ứù8ừậồk[8êmíồ8ệpồk8ừló8ừưyuồk[8ốýế8kmấố8ừưỳ8kmặ8ếấồl8ồkyum8ồpủ8ừlựí8ỪỒẾỒ8Aẽồ8kmỹ8ồkựẠiồ[8ếlyặ8ếổ8ứỵ8ệmìự8ếlòồl8õlmíồ8ồlmìự8ồkyum8ồpủ8ừlựí8ếẵồk8êậồ8õlộậồ8lsồ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ôựẹừ8ứy8Ệộẵồ8Êẳ8Ồklọặ[8Ếợồk8ừẠ8ỪỒLL8Ôựẹừ8Ồmồl8Lộẵồk8Kmặ8ếlộ8êmíừ{8Êp8Ừy8ủlẳủ[8Êp8Ừẵm8ếlnồl8ệặồk8ếlựẻồ8êó8ôeẠ8Ả8õmíồ8ồkyum8ềđồ8Aì8ứỷặ8ệqm8Ôựẹừ8Ừlựí8ỪỒẾỒ[8ềỵ8õmíồ8ừưoồl8Ũựởế8lpm8ừâm8ÕÃ8lơủ8ừlý8=8 õlộấồk8ừlẳồk8a9-á9áả08Aẵ8ừlợồk8ũựặ8ừâm8ÕÃ8lơủ8ừlý8aa8 õlộấồk8ừlẳồk8ả-á9áã0[8ừýế8ôẵ8à8ồậố8ồỹặ8Ôựẹừ8Ừlựí8ỪỒẾỒ8ốtm8ệyúế8ừlợồk8ũựặ8ừưộồk8õlm8ồìồ8õmồl8ừí8ừlyuồk8ÀựẠiồ8êmíồ8ệpồk8ôẵố8ếlộ8ồlmìự8ũựẠ8ệóồl8ôrm8ừlum[8õlợồk8ếỗồ8ủlữ8lúủ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ủlổ8ừưyùồk8Ủlỗồk8Ũựấồ8ôẢ8lp8õmồl8ềộặồl[8ếẳ8ồlđồ8Aẵ8ừlự8õlẳế[8Ếvế8Ừlựí8ừòồl8ỒkựẠĩồ8Lỹự8Ừoồl8ếlộ8êmíừ{8Ốýế8kmấố8ừưỳ8kmặ8ếấồl8ếlò8ủlữ8lúủ8ừâm8ừlum8ệmỉố8ồleừ8ệóồl8ứộ8Atm8ừlỵế8ừí8ếlm8ừmiự8ứmồl8lộâừ8Aẵ8õlợồk8ếỗồ8ủlữ8lúủ8ồleừ8ôẵ8ù8ếẳế8ệợ8ừló]8Ồíự8ếlẹố8ệmìự8ếlòồl[8ồkyum8ủlấm8ệổồk8ừlựí8ỪỒẾỒ8ếlóự8ồlmìự8ẳủ8ôỵế8ồpủ8ừlựí8ừưytế8ồlỹồk8êmíồ8ệqm8ếwặ8ừló8ừưyuồk]1/ủ21ủ8ếôặứứ.7ủÊộềẠ72Ừlựí8ỪỒẾỒ8ôẵ8ốpừ8ừưộồk8ồlỹồk8ứẩế8ừlựí8ệổồk8kổủ8ôtồ8ếlộ8ừlự8ồkđồ8ứẳếl8Ồlẵ8ồytế8lẫồk8ồậố[8ếlmíố8õlộấồk8a9(8ừqồk8ừlự8ếđồ8ệởm8ồkđồ8ứẳếl8Ồlẵ8ồytế8Aẵ8ếlò8Àíủ8ứặự8lặm8ứẩế8ừlựí8ừưv8ếpừ8ếwặ8ồìồ8õmồl8ừí8ôẵ8ừlựí8ừlự8ồlẹủ8ềộặồl8ồklmịủ8Aẵ8ừlựí8kmẳ8ừưó8kmặ8ừậồk8 @ẶỪ0]8Ừâm8Ừlặồl8Lổặ[8ừlểộ8ừlởồk8õi8ếwặ8Ếvế8Ừlựí8ừòồl[8ồậố8á9áa8ừlựí8ỪỒẾỒ8ệâừ8ắáa8ừẮ8ệỡồk}8ồậố8á9áá8ệâừ8a]àạa8ừẮ8ệỡồk}8ạ8ừlẳồk8ệéự8ồậố8á9áà8ệâừ8ạ9ằ8ừẮ8ệỡồk]8Ềữ8êó8ấồl8lyùồk8ếwặ8ềóếl8ẾỘ@MỀ-aằ8Aẵ8êmíồ8ệpồk8ếwặ8kmẳ8ếấ8ừló8ừưyuồk[8ồlyồk8ứở8ừlự8ừỳ8ừlựí8ỪỒẾỒ8ồậố8ứặự8Aẽồ8ừậồk8lsồ8ồậố8ừưytế]8Ừlểộ8ôẢ8kmấm8ếwặ8Ủlỗồk8Ồklmịủ8Av8-8Ềỵ8ừộẳồ8-8Ủlẳủ8ếlí[8Ếvế8Ừlựí8ừòồl[8ồkựỡồ8ừậồk8ồẵẠ8ếlw8Ạíự8ềộ8kmặộ8ềóếl8êeừ8ệpồk8ứấồ8Aẵ8ôxẠ8õí8ếwặ8ồậố8ừưytế]8Ệỉ8ũựẠìồ8ôúm8ồkyum8ừmiự8ềữồk8ệyúế8êấộ8ệấố[8Ồlẵ8ồytế8ếéồ8ứtố8Àểố8Àễừ8ứỷặ8Ôựẹừ8Ừlựí8ỪỒẾỒ[8ồlẫố8lr8ừưú8õóủ8ừlum8ồkyum8ồpủ8ừlựí8ếxồk8ồly8ồựợm8ềyụồk8ồkựỡồ8ừlự8Aẵộ8ồkđồ8ứẳếl8Ồlẵ8ồytế[8ệẳủ8ýồk8ồlự8ếéự8ếlm8ếlộ8ệéự8ừy8ủlẳừ8ừưmỉồ[8ặồ8ứmồl8Àầ8lpm8Aẵ8ừlự8lửừ8ếlựẠiồ8kmặ8ồytế8ồkộẵm8Aẵộ8ôẵố8Amịế8ừâm8ếẳế8õlự8ếợồk8ồklmịủ[8ềỵ8ẳồ8ôtồ]]]8ừlửế8ệẻẠ8õmồl8ừí8-8Àầ8lpm8ồkẵẠ8ếẵồk8ủlẳừ8ừưmỉồ]1/ủ21ủ8ếôặứứ.7ủÊộềẠ78ứừẠôể.7ừểÀừ-ặômkồ{8ưmklừ}721ứừưộồk2Êẵm8Aẵ8ấồl{8Ôi8Lẵ1/ứừưộồk21/ủ2