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.

yOẠÁỂỘÂỬỬùAỨóÓỮỘGAýmVẨỖÁỘ?ÁỮOVỈÁFQÓÁ$ÙÓÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁỮOỴÚỖNÁỔẬÓÁFÓJỖÁỮ#y/OẠýyỨÁỂỘÂỬỬùAỨầGÂỄAýóOGƠÁFẤỖOÁNÓẤÁỂÝÂÁ8YỂÁóOVỈÁỮÕỖOÁóOÂỖOÁầỚÂửÁỄƠÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹaóÁỂỚÁỮÒỖOÁỂOẺỮÁFĐỂÁỮOXửÁỪV&ÁỔPÁOƠẬỮÁFSỖNÁỰSỖNÁỮỰỊỖÁỔPÓÁỮỰỴỤỖNÁÓỖỮGỰỖGỮửÁỄLÁỄẦỖNÁỮOÂ&ÁFTÓửÁỂOGÁNÓẺVÁOƠĐỂÁ*ỚÂÁỄ=ÁỘÓJVÁNÓÂƠÁỄỎỂOÁỖỊỖÁỪVẨỖÁỘ?ÁỮOPỖNÁỮÓỖÁỖNỴỤÓÁỖSỨÁỮOVỈÁFQÓÁ$ÙÓÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹaóÁỘẦÁ$ẺỖÁFĨÁỒOỚÁỒOBỖÁOÓJỖÁỖÂ&ữy/ỨýyỨÁỂỘÂỬỬùAỨ8ÂỨỮÓƠỖAýyÓỔNÁỂỘÂỬỬùAỄỮOVỔỆÁÓ8GỖỮGỰAÁỬỮ&ỘGùA%ÓỄỮOừÁẲÀÀỨ*ựÁOGÓNOỮừÁẰÀÀỨ*ựAÁỬỰỂùA//ỂữỆÂƠỮOÂỖOOƠÂữ$Ỗ/ÓỔN/ỄGỬỒỮƠỨ/ỖG%Ử/ẢẠÃĂ/ẠẶẶỄẮẢÀÀĂẢẶỮÃẢẮÀẲỘÀữ%GỆỨứỰùẴẶÃAÁÂỘỮùAmVẨỖÁỘ?ÁỮOVỈÁFQÓÁ$ÙÓÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁỮOỴÚỖNÁỔẬÓÁFÓJỖÁỮ#AÁ%ÓỄỮOùAẲÀÀAÁOGÓNOỮùAẰÀÀAÁ/ýẻOẸỖÁ$ÓỊỖÁoÓỊVÁỮOỎÁ!óÁẹÂỰỮửÁỨOỴỤỖNÁaPỖNÁầẨÓửÁólÁóOÂỖOÁầỚÂửÁỆẤỖÁOẦỖNÁỪVÂÁỔẬỖNữy/ỨýyỨÁỂỘÂỬỬùAỨ7ƠỄ&AýóO@ỂÁỮỈÁỒÓỖOÁỄƠÂỖOÁóẹaóÁOÓJỖÁỖÂ&ÁỂỚÁỬQÁỘỴỦỖNÁỘÙỖÁ$ĨÁỂẤÁỖOẸỖửÁOSÁỒÓỖOÁỄƠÂỖOÁFÂỖNÁỆẤỖửÁỮỰÂƠÁFTÓÁOẦỖNÁOỚÂÁỮỰỊỖÁMÂỂGỆƠƠỒửÁ&ƠVỮVỆGữữữÁỖOỴỖNÁỮOPỖNÁỮÓỖÁỂÝÂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỒOPỖNÁỰỠÁỰẦỖNửÁỬ#ÁỄYỖNÁỂẤỂÁỮỰÂỖNÁỔẬỖNÁOƠĐỂÁỔẬỖNÁ*ẪÁOSÓÁỘẦỔÁỖÚÓÁỪVẨỖNÁỂẤƠửÁNÓÂƠÁỄỎỂOửữữữÁlOẼỖÁỘÙỖÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỮỰỊỖÁFỎÂÁỆẦỖÁỮÕỖOÁỒOPỖNÁỮO@ỂÁOÓJỖÁFBỖNÁỒ?ÁỒÓỖOÁỄƠÂỖOÁỖỊỖÁỂÚÁỪVÂỖÁỪVẨỖÁỘ?ÁẻOẦÁỖỴÙỂÁỒOỚÁỮOGƠÁỄỠÓửÁ*ẤỂÁFỎỖOÁFQÓÁỮỴỦỖNÁỪVẨỖÁỘ?ựÁỖOẺỮÁỘẦÁỂẤỂÁỘƠẬÓÁOỌỖOÁỆẤỖÁOẦỖNÁỪVÂÁỔẬỖNửÁỪVẨỖNÁỂẤƠÁỮỰ@ỂÁỮV&ỈỖÁỮOPỖNÁỪVÂÁNƠƠNỘGửÁMÂỂGỆƠƠỒửÁzÂỘƠữữữÁeOPỖNÁỒỊÁỒOÂÓÁỮOVỈÁỖOẦÁỮOẼVÁFQÓÁ$ÙÓÁỄỎỂOÁ$YÁỂÝÂÁỔSỮÁỬQÁỂPỖNÁỮ&ÁFÂÁỪVQỂÁNÓÂÁỂỚÁỨOẤỮÁỬÓỖOÁỄỎỂOÁ$YÁŨÁờÓJỮÁẻÂỔữÁờẺỖÁFĨÁ*ẤỂÁFỎỖOÁỄƠÂỖOÁỮOVửÁỮOVÁỖOÊỨÁỂÝÂÁỂẤỂÁFQÓÁỮỴỦỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỂỜỖÁỨOỶỂÁỮẬỨÁ$ẦÁỒOỚÁỒOBỖựÁOÓJỖÁỖÂ&ửÁỂPỖNÁỮẤỂÁỪVẨỖÁỘ?ÁóẹÐóÁỂOỴÂÁỂỚÁỂẤỂÁỂPỖNÁỂYÁFKÁỒÓKỔÁỬƠẤỮửÁỖỊỖÁ$ÓJỂÁỮOGƠÁỄỠÓửÁỒÓKỔÁỬƠẤỮÁỘỴỦỖNÁOẦỖNÁOỚÂửÁỄỎỂOÁ$YÁ$ẦÁỄƠÂỖOÁỮOVÁỨOẤỮÁỬÓỖOÁỂÝÂÁỂẤỂÁOƠẬỮÁFSỖNÁóẹaóÁỂOỴÂÁFẬỮÁOÓJVÁỪVẨữÁởẤỂÁFỎỖOÁỄƠÂỖOÁỮOVÁỂOÝÁ&ỈVÁỄ@ÂÁỮỰỊỖÁOỚÂÁFÚỖÁỆẤỖÁOẦỖNÁ$ẦÁNÓÂƠÁỄỎỂOÁỮOÂỖOÁỮƠẤỖÁỪVÂÁỖNẸỖÁOẦỖNÁFKÁỒÓKỔÁỬƠẤỮữÁờÓJỂÁỮO@ỂÁOÓJỖÁỮOÂỖOÁỮƠẤỖÁ$ỀỖÁỂỜỖÁỄXỖNÁỮÓĨỖÁỔĐỮựÁỖOÓĨVÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỒÓỖOÁỄƠÂỖOÁỬ#ÁỄYỖNÁỮẦÓÁỒOƠẨỖÁỂẤÁỖOẸỖÁFKÁỮOÂỖOÁỮƠẤỖÁỂẤỂÁỒOƠẨỖÁỨOÒÁỄỎỂOÁ$YÁŨÁỖỴÙỂÁỖNƠẦÓựÁỖỈVÁỮOÂỖOÁỮƠẤỖÁỪVÂÁỖNẸỖÁOẦỖNÁỮOỌÁỮẦÓÁỒOƠẨỖÁỖNẸỖÁOẦỖNÁỂOỴÂÁFBỖNÁỒ?Á$ÙÓÁỂÚÁỪVÂỖÁỮOVỈửÁỖỊỖÁỂÚÁỪVÂỖÁỮOVỈÁỂỜỖÁNĐỨÁỒOỚÁỒOBỖÁỮỰƠỖNÁỪVẨỖÁỘ?ÁỒỊÁỒOÂÓửÁ*ẤỂÁFỎỖOÁỄƠÂỖOÁỮOVÁỂÝÂÁỂẤỂÁFQÓÁỮỴỦỖNÁỒÓỖOÁỄƠÂỖOÁóẹaóữÁầƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹaóÁỂỚÁỮÒỖOÁỂOẺỮÁFĐỂÁỮOXửÁỮỰƠỖNÁỒOÓÁFỚÁỨOẤỨÁỘVÊỮÁỂOỴÂÁỂỚÁỪV&ÁFỎỖOÁỂYÁỮOKÁ$ĨÁỮỰẤỂOÁỖOÓJỔÁỂÝÂÁỖNẸỖÁOẦỖNÁỮỰƠỖNÁ$ÓJỂÁỂVỖNÁỂẺỨÁỮOPỖNÁỮÓỖÁNÓÂƠÁỄỎỂOÁỮOÂỖOÁỮƠẤỖÁóẹÐóửÁỂVỖNÁỂẺỨÁỮOPỖNÁỮÓỖÁỂẤỂÁỮTÁỂOỶỂửÁỄƠÂỖOÁỖNOÓJỨÁ$ÊỖÁOẦỖOÁỂẤỂÁỮỰÂỖNÁỔẬỖNÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóữữữÁỖỊỖÁỂÚÁỪVÂỖÁỮOVỈÁNĐỨÁỖOÓĨVÁỒOỚÁỒOBỖÁỮỰƠỖNÁỪVẨỖÁỘ?ÁỒỊÁỒOÂÓửÁ*ẤỂÁFỎỖOÁỄƠÂỖOÁỮOVÁỂÝÂÁỂẤỂÁFQÓÁỮỴỦỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóữy/ỨýyỨÁỂỘÂỬỬùAỨ7ƠỄ&AýaRỖNÁỂOÒÁẹÂÓÁaỌỖOÁóWửÁlOỚÁ8YỂÁỮỰỴŨỖNÁ8YỂÁóOVỈửÁỂOƠÁỆÓỈỮừÁaKÁỮO@ỂÁOÓJỖÁỂỚÁOÓJVÁỪVẨÁ$ÓJỂÁỪVẨỖÁỘ?ÁỮOVỈÁFQÓÁ$ÙÓÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹaóÁỮỰỊỖÁFỎÂÁỆẦỖửÁ8YỂÁóOVỈÁFĨÁỖNOỎÁò7ẻ9ÁỮÕỖOÁỂOÕÁFẬƠÁỂẤỂÁỆÂỖửÁỖNẦỖOửÁFÚỖÁ$ỎÁỂỚÁỘÓỊỖÁỪVÂỖửÁỖOỴừÁoŨÁ8PỖNÁóOỴÚỖNửÁ8PỖNÁÂỖÁỮÕỖOửÁoŨÁóOPỖNÁỮÓỖÁ$ẦÁóỰV&ĨỖÁỮOPỖNửÁẻNẸỖÁOẦỖNÁẻOẦÁỖỴÙỂÁờÓJỮÁẻÂỔÁ-Á8OÓÁỖOẤỖOÁóOÂỖOÁầỚÂửÁỂẤỂÁỖNẸỖÁOẦỖNÁỮOỴÚỖNÁỔẬÓÁ$ẦÁỂẤỂÁỄƠÂỖOÁỖNOÓJỨÁOƠẬỮÁFSỖNÁỮỰƠỖNÁỘÔỖOÁ$@ỂÁ$ÓLỖÁỮOPỖNửÁỂPỖNÁỖNOJÁỮOPỖNÁỮÓỖửÁỮỰV&ĨỖÁỄỀỖửÁỂVỖNÁỂẺỨÁOẬÁỮẼỖNửÁỨOQÓÁOỦỨÁỂÚÁỪVÂỖÁỮOVỈÁỮỰÂƠÁFTÓửÁỂVỖNÁỂẺỨÁỮOPỖNÁỮÓỖửÁỖODỔÁỮBỖNÁỂỴỤỖNÁỂPỖNÁỮẤỂÁỪVẨỖÁỘ?ửÁỮOÂỖOÁỮỰÂửÁỒÓKỔÁỮỰÂÁFQÓÁ$ÙÓÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỮỰỊỖÁFỎÂÁỆẦỖữÁ8YỂÁóOVỈÁỨOQÓÁOỦỨÁoŨÁ8PỖNÁóOỴÚỖNửÁoŨÁóOPỖNÁỮÓỖÁ$ẦÁóỰV&ĨỖÁỮOPỖNÁ*Ẹ&ÁỄ@ỖNÁỂÚÁỬŨÁỄ=ÁỘÓJVÁ*ẤỂÁFỎỖOÁỮỊỖửÁFỎÂÁỂOÕửÁỔẪÁỬQÁỮOVỈÁFQÓÁ$ÙÓÁỂẤÁỖOẸỖÁỒÓỖOÁỄƠÂỖOÁỂOỴÂÁỂỚÁỔẪÁỬQÁỮOVỈÁỮOỌÁỘẺ&ÁỬQÁỂOỶỖNÁỔÓỖOÁỮOỴÁẻOẸỖÁỄẸỖửÁOƠĐỂÁỬQÁỮOÍÁỂBỖÁỂỴÙỂÁỂPỖNÁỄẸỖửÁỬQÁỮẦÓÁỒOƠẨỖÁỔŨÁỮẬÓÁỂẤỂÁỮTÁỂOỶỂÁỮÒỖÁỄYỖNÁỂÝÂÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁFKÁỂVỖNÁỂẺỨÁỂOƠÁỂÚÁỪVÂỖÁỮOVỈữÁlOẸỖÁỖOỚỔÁFQÓÁỮỴỦỖNÁỖNỴỤÓÁỖSỨÁỮOVỈÁỮOGƠÁỂẤỂÁỘƠẬÓÁOỌỖOÁóẹÐóÁFKÁỖẸỖNÁỂÂƠÁOÓJVÁỪVẨÁỪVẨỖÁỘ?ÁỮOVỈÁỮỰƠỖNÁOƠẬỮÁFSỖNÁóẹÐóửÁỖOỴừÁỘƠẬÓÁOỌỖOÁỒÓỖOÁỄƠÂỖOÁỮỰỜÁỂOÚÓÁỮỰ@ỂÁỮV&ỈỖửÁỂVỖNÁỂẺỨÁỄỎỂOÁ$YÁỪVẨỖNÁỂẤƠÁỮỰ@ỂÁỮV&ỈỖửÁỬẦỖÁNÓÂƠÁỄỎỂOÁóẹaóữÁaRỖNÁỮOỤÓửÁỨOQÓÁOỦỨÁ$ÙÓÁ8PỖNÁÂỖÁỮÕỖOÁOUÁỮỰỦÁỂVỖNÁỂẺỨÁỄÂỖOÁỬẤỂOÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỮỰỊỖÁFỎÂÁỆẦỖÁỮÕỖOÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹaóÁỄƠÁỂÚÁỪVÂỖÁỂPỖNÁÂỖÁỨOẤỮÁOÓJỖửÁỂOỴÂÁỒỊÁỒOÂÓÁỖSỨÁỮOVỈÁFKÁỂÚÁỪVÂỖÁỮOVỈÁ*#ÁỘ?ÁỮỰV&ÁỮOVÁỮOVỈÁỮOGƠÁỪV&ÁFỎỖOữữữÁlOQÓÁOỦỨÁẻNẸỖÁOẦỖNÁẻOẦÁỖỴÙỂÁờÓJỮÁẻÂỔÁ-Á8OÓÁỖOẤỖOÁóOÂỖOÁầỚÂÁỂVỖNÁỂẺỨÁỄÂỖOÁỬẤỂOÁỂẤỂÁỮTÁỂOỶỂÁỒOPỖNÁỨOẨÓÁỘẦÁỖNẸỖÁOẦỖNÁFỴỦỂÁẻNẸỖÁOẦỖNÁẻOẦÁỖỴÙỂÁỂẺỨÁỨOHỨÁOƠẬỮÁFSỖNÁỂVỖNÁỶỖNÁỄỎỂOÁ$YÁỮỰVỖNÁNÓÂỖÁỮOÂỖOÁỮƠẤỖÁỮỰỊỖÁFỎÂÁỆẦỖữÁ8OÕÁFẬƠÁỂẤỂÁỖNẸỖÁOẦỖNÁỮOỴÚỖNÁỔẬÓÁ$ẦÁỂẤỂÁỮTÁỂOỶỂÁỄỎỂOÁ$YÁỮỰVỖNÁNÓÂỖÁỮOÂỖOÁỮƠẤỖÁỮỰỊỖÁFỎÂÁỆẦỖÁỮÕỖOÁỂVỖNÁỂẺỨÁỄÂỖOÁỬẤỂOÁORÁỬÚÁỔŨÁỮẦÓÁỒOƠẨỖửÁỆẨỖNÁỬÂƠÁỒỊÁỮẦÓÁỒOƠẨỖÁỂÝÂÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỂỚÁỨOỴÚỖNÁỮOỶỂÁỮOÂỖOÁỮƠẤỖÁỪVÂÁỖNẸỖÁOẦỖNÁOƠĐỂÁỂẤỂÁỮTÁỂOỶỂÁỒOPỖNÁỨOẨÓÁỘẦÁỖNẸỖÁOẦỖNÁỖOỴỖNÁFỴỦỂÁẻNẸỖÁOẦỖNÁẻOẦÁỖỴÙỂÁỂẺỨÁỨOHỨÁOƠẬỮÁFSỖNÁỂVỖNÁỶỖNÁỄỎỂOÁ$YÁỮỰVỖNÁNÓÂỖÁỮOÂỖOÁỮƠẤỖÁỂOƠÁỂÚÁỪVÂỖÁỮOVỈÁỒOÓÁỂỚÁFĨÁỖNOỎữÁ8OÝÁFSỖNÁỨOQÓÁOỦỨÁỂVỖNÁỂẺỨÁỄÂỖOÁỬẤỂOÁ$ẦÁỂẤỂÁỮẦÓÁỘÓJVÁỂỚÁỘÓỊỖÁỪVÂỖÁFỈỖÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỮO@ỂÁOÓJỖÁỂẤỂÁNÓÂƠÁỄỎỂOÁFẤỖNÁỖNỤÁwỂOV&KỖÁỮÓĨỖÁFÓÁOƠĐỂÁỖOÊỖÁỮÓĨỖÁ$ĨÁỮỸÁỂẤỂÁỮTÁỂOỶỂÁỂVỖNÁỂẺỨÁỄỎỂOÁ$YÁỮỰ@ỂÁỮV&ỈỖÁỖỴÙỂÁỖNƠẦÓửÁỖOỴừÁNƠƠNỘGửÁMÂỂGỆƠƠỒửÁ&ƠVỮVỆGữữữxửÁỂỚÁFỎÂÁỂOÕÁỂỴÁỮỰWÁỮỰỊỖÁFỎÂÁỆẦỖÁỮÕỖOÁỂOƠÁỂÚÁỪVÂỖÁỮOVỈÁFKÁỮO@ỂÁOÓJỖÁỪVẨỖÁỘ?ÁỮOVỈÁỮOGƠÁỪV&ÁFỎỖOữy/ỨýyỨÁỂỘÂỬỬùAỨ7ƠỄ&Aý8YỂÁóOVỈÁFẾ&ÁỔẬỖOÁỂPỖNÁỮẤỂÁỮV&ỊỖÁỮỰV&ĨỖửÁỨOTÁỆÓỈỖÁỂẤỂÁỪV&ÁFỎỖOửÁỖNOÔÂÁ$YÁFBỖNÁỒ?ửÁỒỊÁỒOÂÓÁỖSỨÁỮOVỈửÁỂẤỂÁỘƠẬÓÁỮOVỈÁỨOẨÓÁỖSỨÁFỈỖÁỮẺỮÁỂẨÁỖNỴỤÓÁỖSỨÁỮOVỈÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỮỰỊỖÁFỎÂÁỆẦỖÁỮÕỖOữÁ7ẨƠÁFẨỔÁỮẺỮÁỂẨÁỖNỴỤÓÁỖSỨÁỮOVỈÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁỮỰƠỖNÁỘÔỖOÁ$@ỂÁóẹaóÁFĨVÁFỴỦỂÁỮÓỈỨÁỂÊỖửÁỖCỔÁỰỠÁỂOÒỖOÁỬẤỂOửÁỨOẤỨÁỘVÊỮÁỮOVỈÁỂỚÁỘÓỊỖÁỪVÂỖÁFKÁỮ@ÁỖNV&JỖÁỮO@ỂÁOÓJỖÁFBỖNÁỒ?ửÁỒỊÁỒOÂÓÁ$ẦÁỖSỨÁỮOVỈÁFWỖNÁỮOỤÓÁOẬỖÁỪV&ÁFỎỖOữÁóỰÓKỖÁỒOÂÓÁỖNOÓỊỖÁỂỶVÁỒOÂÓÁỮOẤỂÁỮOPỖNÁỮÓỖÁỮỰỊỖÁỂÚÁỬŨÁỄ=ÁỘÓJVÁỪVẨỖÁỘ?ÁỮOVỈửÁỰẦÁỬƠẤỮÁỂẤỂÁFÚỖÁ$ỎÁỘÓỊỖÁỪVÂỖÁFỈỖÁỒÓỖOÁỄƠÂỖOÁóẹÐóửÁỒÓỖOÁỄƠÂỖOÁỄ@ÂÁỮỰỊỖÁỖĨỖÁỮẨỖNÁỂPỖNÁỖNOJÁỬQửÁỂẤỂÁỬẦỖÁNÓÂƠÁỄỎỂOÁóẹÐóửÁỂẤỂÁỄƠÂỖOÁỖNOÓJỨÁOƠẬỮÁFSỖNÁỮỰVỖNÁNÓÂỖửÁỄỎỂOÁ$YÁNÓÂƠÁỖOÊỖÁ$ÊỖÁỂOV&KỖÁOẦỖNÁOỚÂÁỂOƠÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỮỰỊỖÁFỎÂÁỆẦỖữữữÁ8ẤỂÁỂOÓÁỂYỂÁỮOVỈÁỂOỎVÁỮỰẤỂOÁỖOÓJỔÁ*#ÁỘ?ÁỮOGƠÁỪV&ÁFỎỖOÁFQÓÁ$ÙÓÁỖO=ỖNÁỂẤÁỖOẸỖÁ$ÓÁỨOẬỔÁỒÓỖOÁỄƠÂỖOÁóẹaóữÁaRỖNÁỮOỤÓửÁỮBỖNÁỂỴỤỖNÁỂPỖNÁỮẤỂÁỮOÂỖOÁỮỰÂửÁỒÓKỔÁỮỰÂÁỂẤỂÁỮTÁỂOỶỂửÁỂẤÁỖOẸỖÁỂỚÁOƠẬỮÁFSỖNÁỒÓỖOÁỄƠÂỖOÁóẹÐóÁỮỰỊỖÁFỎÂÁỆẦỖÁỮÕỖOựÁ*#ÁỘ?ÁỖNOÓỊỔÁỂẤỂÁỮỰỴỤỖNÁOỦỨÁỂQÁỮỌỖOÁỒOPỖNÁỮO@ỂÁOÓJỖÁỒỊÁỒOÂÓửÁỖSỨÁỮOVỈÁỮOGƠÁỪV&ÁFỎỖOữÁaQÓÁ$ÙÓÁỂẤỂÁỮỰỴỤỖNÁOỦỨÁNÓÂỖÁỘÊỖửÁỮỰQỖÁỮOVỈửÁỮX&ÁỮOGƠÁỔỶỂÁFSÁ$ÓÁỨOẬỔửÁỂÚÁỪVÂỖÁỮOVỈÁỬÌÁỮO@ỂÁOÓJỖÁỂOV&KỖÁORÁỬÚÁỪVÂÁỂÚÁỪVÂỖÁỂẨỖOÁỬẤỮÁFÓĨVÁỮỰÂÁFKÁỮO@ỂÁOÓJỖÁFÓĨVÁỮỰÂÁ*ẤỂÁỔÓỖOửÁ*#ÁỘ?ÁỮOGƠÁỪV&ÁFỎỖOÁỂÝÂÁỨOẤỨÁỘVÊỮữy/ỨýyỨÁỂỘÂỬỬùAỨ7ƠỄ&AÁỬỮ&ỘGùAỮG*Ữ-ÂỘÓNỖừÁỰÓNOỮựAýyỬỮỰƠỖNý7ẦÓÁ$ẦÁẨỖOừÁởVẸỖÁầXỖNy/ỬỮỰƠỖNýy/Ứý