Quản lý thuế đối với hoạt động kinh doanh thương mại điện tử

20:04 27/08/2021

(Baothanhhoa.vn) - Theo đánh giá của Cục Thuế tỉnh Thanh Hóa, do hoạt động kinh doanh TMĐT có tính chất đặc thù, quy mô hoạt động rộng trên môi trường internet, dễ dàng thay đổi, che giấu hoặc xóa dữ liệu giao dịch nên quản lý thông tin người nộp thuế đối với hoạt động kinh doanh TMĐT là vấn đề khó khăn hiện nay.

CÙẾẼỘỮÍ))ĂẺ.ụỤ<ỮƠẺDu>ĨWẼỮ9Ẽ<Ù>PẼỖ@ỤẼ5&ỤẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼ<Ù *WÚẼVỈỤẼỖỤRWẼ<3C/ÙẾDC.ẼỘỮÍ))ĂẺ.ịƠÍỔẺDụÙƠXẼỖÌWÙẼÚỤÌẼỘ]ÍẼé[ỘẼụÙ>PẼ<ỨWÙẼụÙÍWÙẼịYÍẦẼỔXẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòẻụẼỘYẼ<ỦWÙẼỘÙỌ<ẼỖNỘẼ<Ù}ẦẼ!>8ẼVỸẼÙXỈ<ẼỖ=WÚẼ(=WÚẼ<(ỠWẼVỸỤẼ<( ?WÚẼỤW<Ơ(WƠ<ẦẼỔTẼỔỊWÚẼ<ÙÍ8ẼỖ$ỤẦẼỘÙƠẼÚỤỌ>ẼÙXNỘẼ7YÍẼỔ4ẼỮỤR>ẼÚỤÍXẼỔƯỘÙẼWỠWẼ!>ĨWẼỮ9Ẽ<ÙỸWÚẼ<ỤWẼWÚ ?ỤẼW=.Ẽ<Ù>PẼỖ@ỤẼ5&ỤẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòẻụẼỮỊẼ5ỌWẼỖQẼỬÙYẼỬÙKWẼÙỤRWẼWÍ8ẬC/.DC.ẼỘỮÍ))ĂẺ.éÍ.<ỤXWẺDCỤVÚẼỘỮÍ))ĂẺỔ<Ù>VỒẼỤéƠW<Ơ(ẺẼ)<8ỮƠĂẺ6ỤỔ<ÙÂẼHÊÊ.7ẤẼÙƠỤÚÙ<ÂẼFÊÊ.7ẤẺẼ)(ỘĂẺ//ỘẬỔÙỘWẬ5W/ỤVÚ/ỔƠ)Ử<X./Ổ-ỒÍX<ÙÍWÙÙXÍẬ5W/WƠ6)/ỀẾỆỂ/ẾGGỔỄỀÊÊỂỀG<ỆỀỄÊHỮÊẬ6ƠỒ.Ẵ(ĂIGỆẺẼÍỮ<ĂẺu>ĨWẼỮ9Ẽ<Ù>PẼỖ@ỤẼ5&ỤẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼ<Ù *WÚẼVỈỤẼỖỤRWẼ<3ẺẼ6ỤỔ<ÙĂẺHÊÊẺẼÙƠỤÚÙ<ĂẺFÊÊẺẼ/DọÙÒWẼ5ỤỠWẼùỤỠ>Ẽ<ÙƯẼảụẼòÍ(<ẦẼ.Ù ?WÚẼẻỸWÚẼịĨỤẦẼụtẼụÙÍWÙẼịYÍẦẼỒÌWẼÙỊWÚẼ!>ÍẼVỈWÚẬC/.DC.ẼỘỮÍ))ĂẺ.eXỔ8ẺDụÙ2ỘẼ<PẼỬỤWÙẼỔXÍWÙẼụòẻụẼÙỤRWẼWÍ8ẼỘYẼ)@ẼỮ :WÚẼỮ&WẼ5QẼỘÌẼWÙÒWẦẼÙ=ẼỬỤWÙẼỔXÍWÙẼỖÍWÚẼỒÌWẦẼ<(ÍXẼỖ$ỤẼÙỊWÚẼÙYÍẼ<(ỠWẼUÍỘƠỒXXỬẦẼ8X><>ỒƠẬẬẬẼWÙ WÚẼ<ÙỸWÚẼ<ỤWẼỘ]ÍẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỬÙỸWÚẼ(ỶẼ(ỊWÚẦẼ)3ẼỔ[WÚẼỘÌỘẼ<(ÍWÚẼVỈWÚẼÙXNỘẼVỈWÚẼ7JẼÙ=ỤẼỮỊVẼW*ỤẼ!>ĨWÚẼỘÌXẦẼÚỤÍXẼỔƯỘÙẦẬẬẬẼtÙỎWẼỮ&WẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỬỤWÙẼỔXÍWÙẼụòÐụẼ<(ỠWẼỖƯÍẼỒỊWẼ<ỨWÙẼỬÙỸWÚẼ<Ù2ỘẼÙỤRWẼỖKWÚẼỬ9ẼỬỤWÙẼỔXÍWÙẼWỠWẼỘ*Ẽ!>ÍWẼ!>ĨWẼỮ9ẼọÙỊẼW &ỘẼỬÙYẼ<ÙƠXẼỔỶỤẦẼ7ÌỘẼỖƯWÙẼỖ@ỤẼ< :WÚẼ!>ĨWẼỮ9ẤẼWÙỌ<ẼỮỊẼỘÌỘẼỮXỈỤẼÙŨWÙẼỒÌWẼÙỊWÚẼ!>ÍẼVỈWÚẦẼ!>ĨWÚẼỘÌXẼ<(2ỘẼ<>8PWẼ<ÙỸWÚẼ!>ÍẼÚXXÚỮƠẦẼUÍỘƠỒXXỬẦẼzÍỮXẬẬẬẼoÙỸWÚẼỬỠẼỬÙÍỤẼ<Ù>PẼWÙỊẼ<ÙỎ>ẼỖ@ỤẼ5&ỤẼỔƯỘÙẼ5[ẼỘ]ÍẼV=<Ẽ)@ẼỘỸWÚẼ<8ẼỖÍẼ!>@ỘẼÚỤÍẼỘYẼ.ÙÌ<Ẽ)ỤWÙẼỔƯỘÙẼ5[Ẽ;ẼýỤR<ẼọÍVẬẼýỌWẼỖQẼ7ÌỘẼỖƯWÙẼỔXÍWÙẼ<Ù>ẦẼ<Ù>ẼWÙÕ.ẼỘ]ÍẼỘÌỘẼỖ@ỤẼ< :WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼỘÝWẼ.Ù0ỘẼ<Ỉ.Ẽ5ỊẼỬÙYẼỬÙKWẤẼÙỤRWẼWÍ8ẦẼỘỸWÚẼ<ÌỘẼ!>ĨWẼỮ9ẼụòÐụẼỘÙ ÍẼỘYẼỘÌỘẼỘỸWÚẼỘ[ẼỖSẼỬỤSVẼ)XÌ<ẦẼWỠWẼ5ỤRỘẼ<ÙƠXẼỔỶỤẦẼỬỤSVẼ)XÌ<ẼỮ :WÚẼÙỊWÚẼÙYÍẦẼỔƯỘÙẼ5[Ẽ5ỊẼỔXÍWÙẼ<Ù>Ẽ.ÙÌ<Ẽ)ỤWÙẼỘ]ÍẼỘÌỘẼÙXỈ<ẼỖ=WÚẼụòẻụẼỘÙ ÍẼỖỈ<ẼÙỤR>Ẽ!>ĨẬẼỵÌỘẼỖƯWÙẼỔXÍWÙẼ<Ù>ẼỘÙ]Ẽ8P>ẼỔ2ÍẼ<(ỠWẼÙYÍẼỖ*WẼỒÌWẼÙỊWÚẼ5ỊẼÚỤÍXẼỔƯỘÙẼ<ÙÍWÙẼ<XÌWẼ!>ÍẼWÚÒWẼÙỊWÚẼỖSẼỬỤSVẼ)XÌ<ẬẼýỤRỘẼ<Ù2ỘẼÙỤRWẼ<ÙÍWÙẼ<XÌWẼ5ỐWẼỘÝWẼỔ}WÚẼ<ỤQWẼVN<ẤẼWÙỤQ>Ẽ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỬỤWÙẼỔXÍWÙẼ)3ẼỔ[WÚẼ<ỊỤẼỬÙXĨWẼỘÌẼWÙÒWẼỖSẼ<ÙÍWÙẼ<XÌWẼỘÌỘẼỬÙXĨWẼ.ÙỦẼỔƯỘÙẼ5[Ẽ;ẼW &ỘẼWÚXỊỤẤẼWP>Ẽ<ÙÍWÙẼ<XÌWẼ!>ÍẼWÚÒWẼÙỊWÚẼ<ÙŨẼ<ỊỤẼỬÙXĨWẼWÚÒWẼÙỊWÚẼỘÙ ÍẼỖKWÚẼỬ9Ẽ5&ỤẼỘ*Ẽ!>ÍWẼ<Ù>PẦẼWỠWẼỘ*Ẽ!>ÍWẼ<Ù>PẼỘÝWẼÚN.ẼỬÙYẼỬÙKWẼ<(XWÚẼ!>ĨWẼỮ9ẼỬỠẼỬÙÍỤẦẼ7ÌỘẼỖƯWÙẼỔXÍWÙẼ<Ù>ẼỘ]ÍẼỘÌỘẼỖ@ỤẼ< :WÚẼỬỤWÙẼỔXÍWÙẼụòẻụẬẼịXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòẻụẼỘYẼ<ỦWÙẼỘÙỌ<ẼỖNỘẼ<Ù}ẦẼ<(XWÚẼỬÙỤẼỖYẼ.ÙÌ.ẼỮ>Õ<ẼỘÙ ÍẼỘYẼ!>8ẼỖƯWÙẼỘ[Ẽ<ÙSẼ5QẼ<(ÌỘÙẼWÙỤRVẼỘ]ÍẼWÚÒWẼÙỊWÚẼ<(XWÚẼ5ỤRỘẼỘ>WÚẼỘỌ.Ẽ<ÙỸWÚẼ<ỤWẼÚỤÍXẼỔƯỘÙẼ<ÙÍWÙẼ<XÌWẼụòÐụẦẼỘ>WÚẼỘỌ.Ẽ<ÙỸWÚẼ<ỤWẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỔXÍWÙẼWÚÙỤR.Ẽ5ÕWẼÙỊWÙẼỘÌỘẼ<(ÍWÚẼVỈWÚẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẬẬẬẼWỠWẼỘ*Ẽ!>ÍWẼ<Ù>PẼÚN.ẼWÙỤQ>ẼỬÙYẼỬÙKWẼ<(XWÚẼ!>ĨWẼỮ9ẼỬỠẼỬÙÍỤẦẼ7ÌỘẼỖƯWÙẼỔXÍWÙẼ<Ù>ẼỘ]ÍẼỘÌỘẼỖ@ỤẼ< :WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẬC/.DC.ẼỘỮÍ))ĂẺ.eXỔ8ẺDẻ#WÚẼỘÙỦẼòÍỤẼẻŨWÙẼụ{ẦẼtÙYẼé[ỘẼ<( ;WÚẼé[ỘẼụÙ>PẦẼỘÙXẼỒỤP<ÂẼẻSẼ<Ù2ỘẼÙỤRWẼỘYẼÙỤR>Ẽ!>ĨẼ5ỤRỘẼ!>ĨWẼỮ9Ẽ<Ù>PẼỖ@ỤẼ5&ỤẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòẻụẼ<(ỠWẼỖƯÍẼỒỊWẦẼé[ỘẼụÙ>PẼỖQẼWÚÙƯẼủeọẹẼ<ỨWÙẼỘÙỨẼỖỈXẼỘÌỘẼỒÍWẦẼWÚỊWÙẦẼỖ*WẼ5ƯẼỘYẼỮỤỠWẼ!>ÍWẦẼWÙ ÂẼù;ẼéỸWÚẼụÙ *WÚẦẼéỸWÚẼÍWẼ<ỨWÙẦẼù;ẼụÙỸWÚẼ<ỤWẼ5ỊẼụ(>8QWẼ<ÙỸWÚẦẼọÚÒWẼÙỊWÚẼọÙỊẼW &ỘẼýỤR<ẼọÍVẼ-ẼéÙỤẼWÙÌWÙẼụÙÍWÙẼịYÍẦẼỘÌỘẼWÚÒWẼÙỊWÚẼ<Ù *WÚẼVỈỤẼ5ỊẼỘÌỘẼỔXÍWÙẼWÚÙỤR.ẼÙXỈ<ẼỖ=WÚẼ<(XWÚẼỮỪWÙẼ52ỘẼ5ỤTWẼ<ÙỸWÚẦẼỘỸWÚẼWÚÙRẼ<ÙỸWÚẼ<ỤWẦẼ<(>8QWẼỔỐWẦẼỘ>WÚẼỘỌ.ẼÙỈẼ<ỎWÚẦẼ.Ù@ỤẼÙ:.ẼỘ*Ẽ!>ÍWẼ<Ù>PẼ<(ÍXẼỖ$ỤẦẼỘ>WÚẼỘỌ.Ẽ<ÙỸWÚẼ<ỤWẦẼWÙMVẼ<KWÚẼỘ ?WÚẼỘỸWÚẼ<ÌỘẼ!>ĨWẼỮ9ẦẼ<ÙÍWÙẼ<(ÍẦẼỬỤSVẼ<(ÍẼỖ@ỤẼ5&ỤẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼ<(ỠWẼỖƯÍẼỒỊWẬẼé[ỘẼụÙ>PẼ.Ù@ỤẼÙ:.Ẽù;ẼéỸWÚẼụÙ *WÚẦẼù;ẼụÙỸWÚẼ<ỤWẼ5ỊẼụ(>8QWẼ<ÙỸWÚẼ7Ò8ẼỔ2WÚẼỘ*Ẽ);ẼỔ4ẼỮỤR>Ẽ7ÌỘẼỖƯWÙẼ<ỠWẦẼỖƯÍẼỘÙỨẦẼVJẼ)@Ẽ<Ù>PẼỖ@ỤẼ5&ỤẼỘÌẼWÙÒWẼỬỤWÙẼỔXÍWÙẼỘÙ ÍẼỘYẼVJẼ)@Ẽ<Ù>PẼ<ÙŨẼỮỌ8Ẽ)@ẼỘÙ0WÚẼVỤWÙẼ<Ù ẼọÙÒWẼỔÒWẦẼÙXNỘẼ)@Ẽ<ÙỢẼỘKWẼỘ &ỘẼỘỸWÚẼỔÒWẦẼ)@Ẽ<ỊỤẼỬÙXĨWẼV;Ẽ<ỈỤẼỘÌỘẼ<$ẼỘÙ0ỘẼ<ỦWẼỔ[WÚẼỘ]ÍẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼỖSẼỘ>WÚẼỘỌ.ẼỘÙXẼỘ*Ẽ!>ÍWẼ<Ù>PẬẼtÙÒWẼWÙYVẼỖ@ỤẼ< :WÚẼWÚ ?ỤẼW=.Ẽ<Ù>PẼ<ÙƠXẼỘÌỘẼỮXỈỤẼÙŨWÙẼụòÐụẼỖSẼWÒWÚẼỘÍXẼÙỤR>Ẽ!>ĨẼ!>ĨWẼỮ9Ẽ<Ù>PẼ<(XWÚẼÙXỈ<ẼỖ=WÚẼụòÐụẦẼWÙ ÂẼỮXỈỤẼÙŨWÙẼỬỤWÙẼỔXÍWÙẼ<(ÝẼỘÙ*ỤẼ<(2ỘẼ<>8PWẦẼỘ>WÚẼỘỌ.ẼỔƯỘÙẼ5[Ẽ!>ĨWÚẼỘÌXẼ<(2ỘẼ<>8PWẦẼ)ỊWẼÚỤÍXẼỔƯỘÙẼụòẻụẬẼẻ#WÚẼ<Ù?ỤẦẼ.Ù@ỤẼÙ:.Ẽ5&ỤẼéỸWÚẼÍWẼ<ỨWÙẼÙ%Ẽ<(:ẼỘ>WÚẼỘỌ.ẼỔÍWÙẼ)ÌỘÙẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼ<(ỠWẼỖƯÍẼỒỊWẼ<ỨWÙẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòẻụẼỔXẼỘ*Ẽ!>ÍWẼỘỸWÚẼÍWẼ.ÙÌ<ẼÙỤRWẦẼỘÙ ÍẼỬỠẼỬÙÍỤẼW=.Ẽ<Ù>PẼỖSẼỘ*Ẽ!>ÍWẼ<Ù>PẼ73ẼỮ9Ẽ<(>8Ẽ<Ù>Ẽ<Ù>PẼ<ÙƠXẼ!>8ẼỖƯWÙẬẬẬẼtÙ@ỤẼÙ:.ẼọÚÒWẼÙỊWÚẼọÙỊẼW &ỘẼýỤR<ẼọÍVẼ-ẼéÙỤẼWÙÌWÙẼụÙÍWÙẼịYÍẼỘ>WÚẼỘỌ.ẼỔÍWÙẼ)ÌỘÙẼỘÌỘẼ<$ẼỘÙ0ỘẼỬÙỸWÚẼ.ÙĨỤẼỮỊẼWÚÒWẼÙỊWÚẼỖ :ỘẼọÚÒWẼÙỊWÚẼọÙỊẼW &ỘẼỘỌ.Ẽ.ÙỚ.ẼÙXỈ<ẼỖ=WÚẼỘ>WÚẼ0WÚẼỔƯỘÙẼ5[Ẽ<(>WÚẼÚỤÍWẼ<ÙÍWÙẼ<XÌWẼ<(ỠWẼỖƯÍẼỒỊWẬẼéÙỨẼỖỈXẼỘÌỘẼWÚÒWẼÙỊWÚẼ<Ù *WÚẼVỈỤẼ5ỊẼỘÌỘẼ<$ẼỘÙ0ỘẼỔƯỘÙẼ5[Ẽ<(>WÚẼÚỤÍWẼ<ÙÍWÙẼ<XÌWẼ<(ỠWẼỖƯÍẼỒỊWẼ<ỨWÙẼỘ>WÚẼỘỌ.ẼỔÍWÙẼ)ÌỘÙẼÙ#Ẽ)*ẼV;Ẽ<ỊỤẼỬÙXĨWẦẼỒĨWÚẼ)ÍXẼỬỠẼ<ỊỤẼỬÙXĨWẼỘ]ÍẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼỘYẼ.Ù *WÚẼ<Ù0ỘẼ<ÙÍWÙẼ<XÌWẼ!>ÍẼWÚÒWẼÙỊWÚẼÙXNỘẼỘÌỘẼ<$ẼỘÙ0ỘẼỬÙỸWÚẼ.ÙĨỤẼỮỊẼWÚÒWẼÙỊWÚẼWÙ WÚẼỖ :ỘẼọÚÒWẼÙỊWÚẼọÙỊẼW &ỘẼỘỌ.Ẽ.ÙỚ.ẼÙXỈ<ẼỖ=WÚẼỘ>WÚẼ0WÚẼỔƯỘÙẼ5[Ẽ<(>WÚẼÚỤÍWẼ<ÙÍWÙẼ<XÌWẼỘÙXẼỘ*Ẽ!>ÍWẼ<Ù>PẼỬÙỤẼỘYẼỖQẼWÚÙƯẬẼéÙ]ẼỖ=WÚẼ.Ù@ỤẼÙ:.ẼỘ>WÚẼỘỌ.ẼỔÍWÙẼ)ÌỘÙẼ5ỊẼỘÌỘẼ<ỊỤẼỮỤR>ẼỘYẼỮỤỠWẼ!>ÍWẼỖPWẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼ<Ù2ỘẼÙỤRWẼỘÌỘẼÚỤÍXẼỔƯỘÙẼỖÌWÚẼWÚ?ẼẪỘÙ>8SWẼ<ỤQWẼỖỤẼÙXNỘẼWÙÕWẼ<ỤQWẼ5QẼ<1ẼỘÌỘẼ<$ẼỘÙ0ỘẼỘ>WÚẼỘỌ.ẼỔƯỘÙẼ5[Ẽ<(2ỘẼ<>8PWẼW &ỘẼWÚXỊỤẦẼWÙ ÂẼÚXXÚỮƠẦẼUÍỘƠỒXXỬẦẼ8X><>ỒƠẬẬẬBẦẼỘYẼỖƯÍẼỘÙỨẼỘ Ẽ<({Ẽ<(ỠWẼỖƯÍẼỒỊWẼ<ỨWÙẼỘÙXẼỘ*Ẽ!>ÍWẼ<Ù>PẼỖSẼ<Ù2ỘẼÙỤRWẼ!>ĨWẼỮ9Ẽ<Ù>PẼ<ÙƠXẼ!>8ẼỖƯWÙẬC/.DC.ẼỘỮÍ))ĂẺ.eXỔ8ẺDé[ỘẼụÙ>PẼỖÔ8ẼVỈWÙẼỘỸWÚẼ<ÌỘẼ<>8ỠWẼ<(>8QWẦẼ.Ù$ẼỒỤPWẼỘÌỘẼ!>8ẼỖƯWÙẦẼWÚÙỪÍẼ5[ẼỖKWÚẼỬ9ẦẼỬỠẼỬÙÍỤẼW=.Ẽ<Ù>PẦẼỘÌỘẼỮXỈỤẼ<Ù>PẼ.ÙĨỤẼW=.ẼỖPWẼ<Ọ<ẼỘĨẼWÚ ?ỤẼW=.Ẽ<Ù>PẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼ<(ỠWẼỖƯÍẼỒỊWẼ<ỨWÙẬẼeĨXẼỖĨVẼ<Ọ<ẼỘĨẼWÚ ?ỤẼW=.Ẽ<Ù>PẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼ<(XWÚẼỮỪWÙẼ52ỘẼụòẻụẼỖQ>ẼỖ :ỘẼ<ỤP.ẼỘÕWẦẼWLVẼ(ỶẼỘÙỦWÙẼ)ÌỘÙẦẼ.ÙÌ.ẼỮ>Õ<Ẽ<Ù>PẼỘYẼỮỤỠWẼ!>ÍWẼỖSẼ<2ẼWÚ>8RWẼ<Ù2ỘẼÙỤRWẼỖKWÚẼỬ9ẦẼỬỠẼỬÙÍỤẼ5ỊẼW=.Ẽ<Ù>PẼỖ{WÚẼ<Ù?ỤẼÙỈWẼ!>8ẼỖƯWÙẬẼụ(ỤSWẼỬÙÍỤẼWÚÙỤỠWẼỘ0>ẼỬÙÍỤẼ<ÙÌỘẼ<ÙỸWÚẼ<ỤWẼ<(ỠWẼỘ*Ẽ);ẼỔ4ẼỮỤR>Ẽ!>ĨWẼỮ9Ẽ<Ù>PẦẼ(ỊẼ)XÌ<ẼỘÌỘẼỖ*WẼ5ƯẼỮỤỠWẼ!>ÍWẼỖPWẼỬỤWÙẼỔXÍWÙẼụòÐụẦẼỬỤWÙẼỔXÍWÙẼỔ2ÍẼ<(ỠWẼWQWẼ<ĨWÚẼỘỸWÚẼWÚÙRẼ)@ẦẼỘÌỘẼ)ỊWẼÚỤÍXẼỔƯỘÙẼụòÐụẦẼỘÌỘẼỔXÍWÙẼWÚÙỤR.ẼÙXỈ<ẼỖ=WÚẼ<(>WÚẼÚỤÍWẦẼỔƯỘÙẼ5[ẼÚỤÍXẼWÙÕWẼ5ÕWẼỘÙ>8SWẼÙỊWÚẼÙYÍẼỘÙXẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼ<(ỠWẼỖƯÍẼỒỊWẬẬẬẼéÌỘẼỘÙỤẼỘ[ỘẼ<Ù>PẼỘÙƯ>Ẽ<(ÌỘÙẼWÙỤRVẼ73ẼỮ9Ẽ<ÙƠXẼ!>8ẼỖƯWÙẼỖ@ỤẼ5&ỤẼWÙ4WÚẼỘÌẼWÙÒWẼ5ỤẼ.ÙỈVẼỬỤWÙẼỔXÍWÙẼụòẻụẬẼẻ#WÚẼ<Ù?ỤẦẼ<KWÚẼỘ ?WÚẼỘỸWÚẼ<ÌỘẼ<ÙÍWÙẼ<(ÍẦẼỬỤSVẼ<(ÍẼỘÌỘẼ<$ẼỘÙ0ỘẦẼỘÌẼWÙÒWẼỘYẼÙXỈ<ẼỖ=WÚẼỬỤWÙẼỔXÍWÙẼụòÐụẼ<(ỠWẼỖƯÍẼỒỊWẼ<ỨWÙẤẼ73ẼỮ9ẼWÚÙỤỠVẼỘÌỘẼ<( ?WÚẼÙ:.ẼỘ@Ẽ<ŨWÙẼỬÙỸWÚẼ<Ù2ỘẼÙỤRWẼỬỠẼỬÙÍỤẦẼW=.Ẽ<Ù>PẼ<ÙƠXẼ!>8ẼỖƯWÙẬẼẻ@ỤẼ5&ỤẼỘÌỘẼ<( ?WÚẼÙ:.ẼÚỤÍWẼỮÕWẦẼ<(@WẼ<Ù>PẦẼ<}8Ẽ<ÙƠXẼV0ỘẼỖ=Ẽ5ỤẼ.ÙỈVẦẼỘ*Ẽ!>ÍWẼ<Ù>PẼ)ỞẼ<Ù2ỘẼÙỤRWẼỘÙ>8SWẼÙ#Ẽ)*Ẽ!>ÍẼỘ*Ẽ!>ÍWẼỘĨWÙẼ)Ì<ẼỖỤQ>Ẽ<(ÍẼỖSẼ<Ù2ỘẼÙỤRWẼỖỤQ>Ẽ<(ÍẼ7ÌỘẼVỤWÙẦẼ73ẼỮ9Ẽ<ÙƠXẼ!>8ẼỖƯWÙẼỘ]ÍẼ.ÙÌ.ẼỮ>Õ<ẬC/.DC.ẼỘỮÍ))ĂẺ.eXỔ8ẺẼ)<8ỮƠĂẺ<Ơ7<-ÍỮỤÚWÂẼ(ỤÚÙ<ẤẺDC)<(XWÚDeỊỤẼ5ỊẼĨWÙÂẼỵ>ÒWẼị}WÚC/)<(XWÚDC/.D