PßBVpßayc,ab´sMrab´ksik Nhµ xuÊt b¶n n ng nghiÖp Hµ néi-2002 erageá¼BumÖpßayksikmµ haNUy-2002 ennaMkargarniBn§

1/eRbIRás´dIFIømincMeKaledA

2/TRnÞan deNþImykdIFIø

3/bnSylT§PaBplitkmµéndIksikmµ nigdIrukçkmµ

4/bg;«bsK:sMrab´kareRbIRás´dIFIørbs´GñkdéT

5/karpøas´bþ°r nigkarepÞrRbKl´siTi§eRbIRás´dIFIøRsbc,ab´ edayÉkÉg kñúgeBlEdlsSab&nrdæmansmtSkic©minTan´GnuBaØat [eFIV (eBalKWminTan´ánsSab&nrdæmansmtSkic©TTYls:al´faman RKb´lkçN¼sMrab´bMlas´bþ°r nigkarepÞrRbKl´siTi§eRbI®ás´dIFIø tamesckIþkMNt´rbs´c,ab´ena¼eTLIy )

6/bMlas´bþ°rnigkarepÞrRbKl´dIeRbIRás´minRsbc,ab´eday ÉkÉg

7/[CYldIksikmµdaMdMNaMRbcaMqñaM ciBa©wmmcäaEdlxusnwg esckIþkMNt´kñúgmaRtaTI78 énc,ab´dIFIø .

7/minraykarN_nigcu¼bBa¢I ¦raykarN_nigcu¼bBa¢IeRbI Rás´ dIFIøminRtimRt°vnwgRbePT fñak´dIFIøedayectna .

9/BnüaeBlsgkarxUcxatcMeBa¼GñkeRbIRás´dIFIøEdlRt°v

RbmUlykvijsMrab´RbKl´[xøÜnena¼

10/ rMelaPkarkMNt´GMBIbg´GakrsurieyadI.

11/BnüaeBlkMNt´RbtibitþtamesckIþsMercRbmUlykdI vijrbs´saSb&nrdæmansmtSkic©.

12/bg;«bsK:cMeBa¼karRbKl´dIFIø BinitübBa¢ak´nigkMNt´ témødIFIø vas´Evg KUrEpnTIsurieyadI kMNt´bBa¢ak´RBMx&NÐ surieyadI sImaRbfBIviPaKR tÜtBinitüemIlbNwþgtva¨ nigeda¼ RsaykarRbECgdeNIþmdIFIø .

13/elIkdak´xusPaBedImnigbgç°csImaRBMx&NðsurieyadI sImaRbfBIviPaKedayÉkÉg .

14/EkÉksar lixityutiþkarGMBIkareRbIRás´dI[xusPaB

edIm .

II.lMdab´lMedayénkardak´TNÐkmµcMeBa¼karrMelaPrdæ

áldUcEcgxagelIRt°vánkMNt´dUcteTA ½

1/BIéf¶TI1sIha1995dl´éf¶TI10mkra1997EbbbT dak´ TNÐkmµtamkarkMNt´rYmenAkñúgRkitüsIþBIdMeNa¼Rsay karrMelaP rdæálmanCMhannanadUcteTA ½

-eFIVesckIþkMNt´ehtu ebIsinCacritFmµtaKWecjesckIþ sMercdak´TNÐkmµrdæálCamYypg .

-sMercdak´TNÐkmµrdæál.

2/BIéf¶TI1mkra1997teTA lMdab´lMedaynigEbbbTdak´ TNÐkmµrdæál GnuvtþtamesckIþkMNt´Cak´EsþgenAkñúgGnuRkitü elx 04/CP edaymanCMhandUcteTA ½

-ecjesckIþsMercbBaÄb´GMeBIrMelaPrdæál.

-eFIVesckIþkMNt´ehtu .

-ecjesckIþsMercdak´TNÐkmµrdæál.

-eda¼RsaybNwþgtva¨GMBIkardak´TNÐkmµrdæálkñúgvis&y RKb´RKg eRbIRás´dIFIø .

-GnuvtþesckIþsMercdak´TNÐkmµrdæál RKb´RKgnigeRbI Rás´Rák´Binyrdæál .

III.CnTaMgTLaydUcxageRkamen¼mansmtSkic©dak´ TNÐkmµ rdæálcMeBa¼karRKb´RKgnigeRbIRás´dIFIø ½

-RbFanKNkmµaFikarRbCaCnfñak´XuMmansiTi§ ½

=RBman

=Bin&yCaRák´rhUtdl´200/000dug

=cab´bgçM[sþarPaBedIménTL°t¾dImuneBlERbRbÜl eday karrMelaPrdæálbg;eTLIg .

=bBaÄb´ral´skmµPaBbg;«bsK:cMeBa¼kareRbIRás´dIFIø.

-RbFanKNkmµaFikarRbCaCnfñak´RsúkmansiTi§ ½

=RBman

=Bin&yCaRák´rhUtdl´ 10/000/000dug

=bgçitbgçMsþarPaBedIménTL°t¾dIEdlERbRbÜledaysarkar rMelaPrdæálbg;eTLIg ¦bgçitbgçM[pþac´sMNg´sagsg´edayxus c,ab´ .

=bgçitbgçM[sgbMeBjnUvkarxUcxatrhUtdl´1/000/000

dugedaysarkarrMelaPrdæálbg;eTLIg .

=bBaÄb´ral´skmµPaBbg;«bsK:cMeBa¼kareRbIRás´dIFIø.

=RbmUlykdIvijtamsmtSPaBEdlkMNt´kñúgc,ab´dIFIø.

-RbFanKNkmµaFikarRbCaCnfñak´extþmansiTi§ ½

=RBman

=RbmUlykdIFIømkvijtamsmtSPaBEdlkMNt´kñúgc,ab´

dIFIø .

-Pñak´garRtÜtBinitüCMnajEpñksurieyadIEdlkMBugRbtibitþ kargarmansiTi§ ½

=BinyCaRák´rhUtdl´200/00dug .

=dkhUtvtSútagnig meFüaáyrMelaPrdæál EdlmanCaTwkRák´rhUtdl´ 500/000dug . =dkhUtsiTi§eRbIRás´lixitGnuBaØat(dkhUtlixitebIkbrbNþa meFüaáyKmnaKmn¾ meFüaáydwkCBa¢°n lixitGnuBaØat eFIVGaCIvkmµ¦lixitepßg@eTot .

=dkhUtvtSútag nigmeFüaáyrMelaP .

-naykRtÜtBinitüénmnIÞrsurieyadImansiTi§dUcteTA ½

=RBman

=dkhUtvtSútagmeFüaáysMrab´kareRbIRás´rMelaPrd§ál

EdlmantémøCaTwkRák´rhUtdl´500/000dug

-GK:naykRtÜtBinitüénGK:naykdæansurieyadImansiTi§

dUcteTA ½

=RBman

=dkhUtsiTi§eRbIRás´lixitGnuBaØatnana(dkhUtlixit

GnuBaØatebIkbrmeFüaáyKmnaKmn¾ meFüaáydwkCBa¢°n lixit GnuBaØateFIVGaCIvkmµ¦lixitGnuBaØatRKb´RbePTepßg@eTot) .

=dkhUtvtSútagnigmeFüaáyrMelaP .

tamesckIþkMNt´enAGnuRkitüelx 04/CP cu¼éf¶TI10mkra 1997rbs´rdæaPiál nigkarENnaMrbs´GK:naykd§ansurieyadI enAkñúgesckIþbg:ab´elx 278/TT-§C cu¼éf¶TI7mina1997Ecgfa karTRnÞanykdIRt°vcat´TukCakarrMelaPxagrdæál ehIyyl´ famankarpøas´bþ°rx&Nð sImaecjeTAdIsaFarN¼¦dIrbs´GñkdéT edayÉkÉg edIm,IebIkTUlayTL°t¾dIrbs´xøÜn .

deNIþmykdIRt°vcat´TukCakarrMelaPrdaæál ehIy

yl´faCaTegIVminsgvijnUvdIFIøEdlrdæRbKl´[CabeNþa¼Gasnñ ¦xI©BIGñkdéTsMrab´ksagsMNg´ eTa¼CasBVéf¶ánbBa©b´ry¼kal sagsg´sMNg´ Gs´ry¼kaleRbIRás´dIsaFarN¼ ¦dIrbs´ GñkdéTkeday müa¨geTotc,ab´k#min GnuBaØat[eRbIRás´dIFIø en¼eTotEdr .

tamesckIþkMNt´kñúgRbkarTI6 maRtaTI6 énGnuRkitüelx 22 /1998 /C§-CP cu¼éf¶TI24emsa1998 rbs´rdæaPiál

sIþGMBIsMNgCYsCulxUcxateBlEdlrdæRbmUlykdI mkvij sMrab´eRbIRás´eTAkñúgeKaledAkarBarRbeTs sniþsux RbeyaCn¾ Cati RbeyaCn¾saFarN¼ena¼ KwcMeBa¼dImanedImkMeNIteday TRnÞan nigdeNIþmykeBlEdlrdæRbmUlykdIvijsMrab´eRbIRás´ kñúgeKaledAkarBarRbeTs sniþsux RbeyaCn¾Cati RbeyaCn¾ saFarN¼ KWCneRbIRás´dIena¼TTYlánEtsMNgkarxUcxatGMBI dIFIøRbsinebICnena¼manÉksarbBa¢ak´fa dIena¼Rt°váneRbIRás´ CasiSrPaBBImunéf¶TI8mkra1988 nigRt°vánKNkmµaFikar RbCaCnfñak´XuM sg;at´ TIrYmRsúkTTYls:al´ .

fIVebIdUecñ¼kIþ tammaRtaTI7énGnuRkitüelx22 /1998 /C§-CP ánkMNt´fa½ GñkeRbIRás´dIFIøena¼minGacTTYlsMNg CYsCulkarxUcxateT ebIsinCakñúgry¼eBlTRnÞan nigdeNIþm ykdFIøIena¼ eKrMelaPelIKeRmagEdlRt°vánfñak´mansmtSkic© [sc©ab&nnigánRbkasfarMelaPExßkarBarsMNg´ena¼.

sMnYrTI22 ½ RKÜsarRbCaCnnigbuK:lkMBugeRbIRás´dI edaydUntabnßl´Tukmk (enAEtbg´Bn§eRbIRás´dIksikmµCa erogral´qñaM) ehIsBVéf¶cg´ykdIena¼sg´pÞ¼sñak´enAetIáneT ehIyRt°vGnuvtþ katBVkic©hirBaJvtSúGIVxø¼ ?

cMeTLIy ½

eyaleTAtamkarkMNt´enAmaRtaTI1nigmaRtaTI3énc,ab´

Bn§eRbIRás´dIksikmµ nigtamkarbg´Bn§eRbIRás´dIksikmµCaerog ral´qñaMrbs´RKÜsarnigbuK:lkMBugeRbIRás´ena¼ CadIksikmµekriþ.

edayehtuena¼tammaRtaTI24Gaénc,ab´dIFIøkMNt´fa½ RbsinebIRKÜsarnigbuK:lEdlcg´sg´pÞ¼sñak´enAelIdIena¼ Rt°vEt eFIVBaküesñIKNkmµaFikarRbCaCnRsúk TIrYmextþ TIRkúg cMNu¼ extþ(ebIdIena¼minsiStenAkñúgRkúgnigTIrYmextþ) rWesIñKN kmµaFikar RbCaCnextþnigTIRkúgcMNu¼mCÄwm (ebIsinCadIena¼siStenAkñúgRkúg nigTIrYmextþ)[eda¼RsaytamsmtSkic©.

eyaleTAtamKeRmagEpnkareRbIRás´dIFIø EdlánsSab&n rdæmansmtSkic©[sc©ab&nena¼ KNkmµaFikarRbCaCnfñak´Edl mansmtSkic©nwgecjesckIþsMercGnuBaØat¦minGnuBaØat[pøas´bþ°r eKaledAeRbIRás´dIFIø .

krNIEdlKNkmµaFikarRbCaCnfñak´mansmtSkic©sMerc [pøas´bþ°reKaledAeRbIRás´dIFIøtamkMritdUcteTA½ kMrit40%Rák´ pøas´bþ°reKaledAeRbIRás´dIFIøsMrab´épÞdIsiStkñúgkMritGtibrmaénkar eRbIRás´dIFIø kMrit100%Rák´pøas´bþ°reKaledAeRbIRás´dIFIø sMrab´ épÞdIelIskMritGtibrmaeRbIRás´dIFIø.

krNIEdldIFIøkMBugeRbIRás´CadIcMkar RtBaMgena¼ KW RKÜsar nigbuK:lena¼Rt°vánelIkElgBn§eRbIRás´dI tamkarkM

Nt´enAkñúgmaRtaTI10énGnuRkitüelx04 /2000 /N§-CP cu¼éf¶TI11 kumÖ¼ qñaM2000rbs´rdæaPiálsIþBIkarRbtibitþc,ab´

viesaFnkmµbMeBjbEnSmmaRta1cMnYnénc,ab´dIFIø .

sMnYrTI23 ½ eBlEdleyIg¹pøas´bþUrsiTi§eRbIRás´dIFIø[ GñkdéTena¼ etItémøeRbIRás´dIFIøkñúgkic©snüaedaybNþaPaKI Tak´TinkMNt´¦tamkMNt´témørbs´rdæ ? ehIytémødIsMrab´KitBn§ bMlas´bþÚrsiTi§eRbIRás´dIRt°vKittamtémøNaxø¼?

cMeTLIy ½

eBlEdlpøas´bþÚr epÞrRbKl´ [CYl [CYlvijnig rYmTun edaytémøeRbIRás´dIFIøena¼ maRtaTI12énc,ab´dIFIø nig

esckIþENnaMénGK:naykdaænsurieyadIEdlEcgkñúgesckIþbg:ab´ elx1417 /1999 N§-CP cu¼éf¶TI18-kBaØa1999kMNt´ fa½ témødIEdlbBa¢ak´kñúgkic©snüananaKWedayPaKITaMgTLayRBmeRBog CamYyKña .

-cMeBa¼témødIbBa©aMvij maRtaTI8énGnuRkitüelx 178 /1999 /N§-CP cu¼éf¶TI29Fñ°r1999rbs´rdaæPiálkMNt´fa témøsiTi§eRbIRás´dIFIøEdlbBa¢ak´kñúgkic©snüabBa©aM minEmnCatémø edaysarbNþaPaKIRBmeRBogCamYyKñaeT EtCatémødIFiøénKN kmµaFikarRbCaCnfñak´extþpßBVpßay[GnuvtþenAry¼eBlbBa©aM ebI sinCadIFIøena¼edayrdæRbKl´[ ¦TTYlBIkarepÞrRbKl´témøsiTi§ eRbIRás´dIbBa©aMrYmmanRák´bMeBjkarxUcxat (ebIman) Rák´CYl dIEdlánbg´CUnrdæeRkayBIánsgRák´CYldI Edlbg´kñúg ry¼eBleRbIRás´ ebIsinCadIFIøena¼edayrdæ[CYl .

2/GMBItémødIFIøsMrab´KitBn§bMlas´bþ°reRbIRás´dIFIøKW tam c,ab´Bn§bMlas´b°þrsiTi§eRbIRás´dInigc,ab´viesaFnkmµbMeBjbEnSm maRta1cMnYnénc,ab´Bn§bMlas´b°þrsiTi§eRbIRás´dIFIøCatémødI eday KNkmµaFikarRbCaCnfñak´extþpßBVpßay[GnuvtþenAkñúgry¼eBl pøas´bþ°rsiTi§eRbIRás´dIFIø .

sMnYrTI24 ½ etIGñkkMBugeRbIRás´dIplitksikmµ ciBa©wm mcäamankatBVkic©xaghirBaJvtSúGIVxø¼cMeBa¼rdæ ?

cMeTLIy ½

tamesckIþkMNt´énc,ab´ KWCnEdlkMBugeRbIRás´dIsM

rab´plitkmµksikmµ kñúgena¼rYmmandIdaMdu¼ dImanépÞTwksMrab´ ciBa©wmmcäanigdIéRBRt°vEtbg´Bn§eRbIRás´dIksikmµ .

Bn§eRbIRás´dIksikmµKittamépÞdI fñak´rbs´dInigkat´kM

Nt´Bn§ (KitedayRs°venAelIGg:PaBépÞdIénfñak´dInimYy@).

c,ab´k#kMNt´cMeBa¼krNITaMgTLayEdlRt°vánrdæElg KitBn§¦bnSykMritBn§eRbIRás´dIksikmµdUcCa ½

-krNIEdlelIkElgkarKitBn§eRbIRás´dIksikmµrYmman½

=dITYlRtgilEdláneRbIeTAkñúgplitkmµksikmµ rukçkmµdaMéRBkarBar daMéRBCMnaj .

=dIEdlKas´ran ehIyeRbIeTAkñúgkardaMdMNaMRbcaMqñaMRt°v

ánelIkElgBn§kñúgry¼eBl5qñaM edayETLkdIdMbn´éRBPMñ dMbn´ valPk´ dITRnÞansmuRTRt°vánelIkElgkñúgry¼ 7qñaM.

=dIKas´ranRt°váneRbIeTAkñúgdMNaMrukçCatinigedImeQIhUb EpøRt°vánelIkElgBn§kñúgry¼eBlminTan´TTYlánpl .

=dIdaMrukçCatiepÞreTAdaMCafIµeTLIgvijnigdIEdldaMdMNaMRbcaM qñaMepÞreTAdaMrukçCati edImeQIhUbEpøvijena¼Rt°ván elIkElgBn§ kñúgry¼eBlksagmUld§annigbUkEfm3qñaMeRkayBITTYlánpl.

=RKÜsarRbCaCnEdlánbBa¢°ndl´dMbn´esd§kic©fIµsMrab´

Kas´randIbg;begI;nplena¼eRkABIry¼eBlelIkElgBn§dUckrNI nanaxagelIenAbUkEfm2qñaMeTot .

=edayFmµCatinigedayxµaMgbg;mhnþrayBI 40%TLIgeTA.

=RKÜsarRbCaCnmanmnusßBikar cas´CraKµanTIBMnwg Ca yuT§CnBikarfñak´1PaK4 nig2PaK4 yuT§CnCab´Cm¶WRbePT1 PaK3 siStenAdMbn´x

=ÉkrNI1cMnYneTotedayrdæsPakMNt´ tamry¼kal

nimYy@.

=edayFmµCatinigedayxµaMgbg;mhnþraydl´pldMNaM

BI20%eTA30%Rt°vánbnSy80% .

=yuT§CnBikar yuT§CnCab´Cm¶W RKÜsarRbCaCnsiStenA dMbn´x

-RbFanKNkmµaFikarRbCaCnfñak´extþmansmtSkic©sMerc elIkElgBn§nigbnSykMritBn§sMrab´krNInimYy@.

-bc©úb,nñ KittaMgBIqñaM2002eTAmux tamesckIþsMercelx 199/2001/Q§-TTg cu¼éf¶TI28 Fñ° 2001 rbs´naykrdæmRnIþ rdæaPiálsIþBIkarelIkElgBn§nigbnSyBn§eRbIRás´dIksikmµánkMNt´ elIkElgTaMgRsúgnUvBn§eRbIRás´dIksikmµsMrab´bNþa RKÜsarRbCaCnRkIRktambTdæanénesckIþsMercelx 1143/Q§- L§TBXH cu¼éf¶TI1viciäka2000rbs´RksYgkargaryuT§CnBikar nig sg:mkic© nigbNþaRKÜsarRbCaCneRbIRás´dIksikmµ enAkñúgXM TaMgTLayEdl siStkñúgkmµviFI135rbs´rdaæPiál. TnÞwmnwgena¼ esckIþsMerc elx 199/2001/Q§-TTg enA[bnSy50%Bn§eRbIRás´dIksikmµ EdlRt°vbg´Caerogral´ qñaMena¼sMrab´RKÜsarRbCaCneRbIRás´dIksikmµenAsl´(eBalKWmin siStkñúgmuxsBaJaRt°vánelIkElgBn§)eRkayBIánsgBn§ Edl elIkElg nigbnSytameKalseyaáyena¼(ebIsinCaman) .

-krNITaMgTLayEdleRbIRás´dIksikmµelIskMritGtibrma Rt°vEtbg´Bn§bMeBjcMeBa¼dIksikmµelIskMritGtibrmaépÞdI dUct eTA ½

=kMritbMeBj KW20%énkMritBn§eRbIRás´dIksikmµ.

=Éry¼eBlKitBn§bMeBjKW ½

RKÜsarRbCaCnkMBugeRbIRás´dIksikmµ EdlelIskMrit

Gtibrmamunéf¶TI1mkra1999 (Caéf¶Edlc,ab´viesaFnkmµbMeBj bEnSmmaRta1cMnYnénc,ab´dIFIønaqñaM1998cUlCaFrman) Rt°ván eRbIRás´épÞdIelIskMritGtibrmateTAeTot tamry¼kalkMNt´ esIµnwg1PaK2énry¼kalkMNt´RbKl´dI ehIyRt°vbg´Bn§bMeBj cMeBa¼épÞdIena¼tamesckIþkMNt´rbs´c,ab´kñúgry¼kalena¼(bnÞab´ ena¼eTotKWRt°vepÞreTACYldI).

sMnYrTI 25 ½etIpÞ¼sñak´enAnigdIsñak´enAnasBVéf¶en¼

Rt°vbg´Bn§Edr¦eT ?

cMeTLIy½

c,ab´enAmansuBlPaBnabc©úb,nñkMNt´fa épÞdI sñak´enA épÞdIsagsg´sMNg´TaMgGs´ EdlsiStkñúgsaFarNrdæ

sg:mniymevotNam suT§EtRt°vbg´Bn§ (elIkElgEtdIsMNg´ saFarN¼ RbeyaCn¾saFarN¼ kuslTanEdlmineFIVGaCIvkmµ mineRbIsMrab´sñak´enA nigkEnøgsMrab´EsneRBn ///) .

dUecñ¼KWsBVéf¶en¼pÞ¼sñak´enAenAevotNamminTan´Rt°vbg´Bn§

eT eTIbEtbg´Bn§elIépÞdIsg´pÞ¼b¨ueNÑa¼ .

Bn§pÞ¼sñak´enA Bn§dIsñak´enAKittamépÞdI nigtamkMritBn§

eRbIRás´dIksikmµfñak´x

kñúgkrNIEdlElgKitCabeNþa¼GasnñmanCaGaf¾½

-dIsagsg´TIsñak´karénsSab&nrd§ál sSab&nbuBVehtu

rbs´rd§ Gg:karsg:m sMNg´vb,Fm# dIeRbIRás´sMrab´eKaledA karBarRbeTs sniþsux .

-dIsiStenAdMbn´éRBPMñ dMbn´x

-yuT§CnBikarRbePT 1PaK 4 RbePT2PaK4 RKÜsar

yuT§CnBlI dIsMrab´sg´pÞ¼kuslTan dIsg´pÞ¼sMrab´mnusßBikar EdlKµanlT§PaBeFIVBlkmµ mnusßmineBjv&y nigmnuusßCra KµanTIBwgEdlKµanlT§PaBbg´Bn§.

muxsBaØabg´Bn§dI1cMnYnEdlCYbRbT¼nwgkarlMákeday sareRKa¼FmµCati edayeRKa¼fñak´écdnüehIyKµanlT§PaBbg´Bn§ eT KWRt°vBinitüemIlsMrab´elIkElgBn§¦bnSykMritBn§ . KNkmµaFikarRbCaCnfñak´RsúkmansmtSkic©sMercelIkElgBn§ ¦bnSyBn§pÞ¼sañk´enA Bn§dIsñak´enAsRmab´krNICak´ EsþgnimYy@ .

kMNt´fa½ bursnignarIEdlerobmg:lkarCamYyKñaRt°vEtGnuvtþtam lkç&NÐdUcteTA½

1-bursmanGayu20qñaMeTLIgeTA narImanGayu18qñaMeTLIgeTA

2-mg:lkarKWedaybursnignarIsµ&RKcitþsMerc BuMmanPaKI Na1cab´bgçM rWeákRás´PaKINa1eT nigKµannrNacab´bgçM rWraMgraáneTLIy.

3-mg:lkarminsiStkñúgkrNI1kñúgcMeNamkrNIhamerob GaBah¾BiBah¾kñúgmaRtaTI10énc,ab´GaBah¾BiBah¾nigRKÜsardUc xageRkamen¼½

-CnEdlkMBugmanRbBn§¦bIþ

-CnEdlminGaceFIVm©as´kñúgGMeBIsIuvilrbs´xøÜn.

-rvagCnEdlrYmQampÞal´ nigrvagCnrYmRtkUl3CMnan´.

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-rYmKñabg;begI;tnigGPivDÇn¾RTBüsm,tiþrYmedaykmøaMgBl kmµrbs´Cnmñak´@ nigmansiTi§esµIKñakñúgkardeNIþmsiTi§eRbIRás´nig sMerckMNt´eTAelIRTBüsm,tiþrYm .

-rYmKañBiPakßa RBmeRBogKañ ¦pþl´siTi§[KañTTYlkmµsiTi§ eRbIRás´ sMerckMNt´cMeBa¼RTBüsm,tiþrYm .

(tammaRta TI233 énc,ab´bevNI) .

edIm,ItbeqøIyplRbeyaCn¾rbs´xøÜn RBmTaMgminC¼}Ti§Bl dl´plRbeyaCn¾rbs´m©as´kmµsiTi§Gcln£tCab´Kñaena¼ Rbkar TI2 maRtaTI270énc,ab´bevNIkMNt´fa katBVkic©eKarBRBMxNÐ rvagGcln£TaMgTLay.Cak´EsþgKI ½CnEdlmansiTi§eRbIRás´dIFIø Rt°v áneRbIRás´lMhrGakasnigCMerAdIFIøtamTwsRtg´QrénRBM- xNÐTL°t¾dIsmRsbeTAnwgKeRmagksagedaysSab&nrdæman smtSkic© kMNt´ nigminRtUveFIV[C¼}Ti§Bl dl´kareRbIRás´dIFIø EdlenACab´rbs´GñkdéT .

CneRbIRás´dIGacdaMedImeQI ¦eFIVkargarepßgkñúgTL°t¾dI EdlsiStkñúgsiTi§eRbIRás´rbs´xøÜn nigtamRBMEdlánkMNt´KW minGacTuk[¬sßnigEmkeQIdu¼elIsRBMxNÐelIkElgEtmankar RBmeRBogKña .

kñúgkrNIRBMxNÐCaRbTLayTwk PøWERs KWCneRbIRás´dIman katBVkic©eKarB rkßaRBMxNÐrYmena¼ minGacrukran ¦pøas´bþ°r RBMxNÐsImaeTLIy .

siTi§GMBIRckecjcUlEdledIrkat´Gcln£tCab´KñaRt°v án kMNt´ya¨gc,as´kñúgmaRtaTI280énc,ab´bevNI.maRtaen¼Ecgfa½ ebIm©as´kmµsiTi§Gcln£EdlsiStenAkNþalGcln£epßgeTot ehIyKµanRckecjcUlena¼nwgmansiTi§sMNUmBrm©as´kmµsiTi§ enA Cab´ena¼pþl´[nUvRckecjcUleGayRsÜlnigsmRsb rhUtdl´ pø°vsaFarN. CnTTYlBaküsMNUmBr mankatBVkic©eqIøytb eTAnwgsMNUmBrena¼ ehIyCnEdlTTYlánnUvRckecjcUlRt°v EtsgbMeBjtémø[m©as´kmµsiTi§Gcln£EdlenACab´ena¼ ebIKµan karRBmeRBogNamYyepßgeTot .

TIkEnøg TTwg beNþaynigkMBs´énRckecjcUlGaRs&y

bNþaPaKIRBmeRBogCamYyKña kñúgbMNgFanaPaBgayRsÜlsMrab´ kareFIVdMeNIr nigminbg;karsaMBaJaMusMrab´PaKITaMgTLay. ebIman karRbECgdeNIþmGMBIRckecjcUl nwgmansiTi§sMNUmBrsSab&nrdæ mansmtSkic©CYykMNt´ .

kñúgkrNIEdlGcln£Rt°vánEckCaeRcIncMENk [bNþa m©as´kmµsiTi§ m©as´eRbIRás´epßg@ena¼ kñúgeBlEckRt°vTukdIeFIV CaRckecjcUlCacaMác´sMrab´CnenAxagkñúg(kNþal) edaymin ác´sgbMeBjtémøeTLIy .

sMnYrTI5½ ERsrbs´elaktinenAxagkñúgERsrbs´ elak PUenAxageRkAEdlCab´nwgRbTLayTwk. ebIcg´ácTwkcUl ERs rbs´xøÜn elaktinRt°vEtebIkRckbeBa©jbBa©°lTwkkat´ERselak PU. etIelaktinmansiTi§eFIVdUcen¼¦eT?

cMeTLIy½

tammaRtaTI283énc,ab´bevNIEdlkMNt´siTi§GMBIkar

eRsacRsBERsánEcgfa CnEdlmansiTi§eRbIRás´dIksikmµ kalNamansMNUmBrGMBIbBaHaeRsacRsBERs KWmansiTi§sMNUm BrCneRbIRás´dIenACMvijpþl´[xøÜnnUv RckbeBa©jbBa©°lTwksm RsbniggayRsÜlsMrab´kargareRsacRsB. CnEdlTTYlán nUvBaküsMNUmBrmankatBVkic©eqIøytbnwgsMNUmBrena¼. krNI EdlCneRbIRckbeBa©jbBa©°lTwkbg;karxUcxatcMeBa¼CneRbIRás´ dIksikmµenACMvij Rt°vEtsgbMeBjkarxUcxat .

eyaltamesckIþkMNt´xagelI elaktinmansiTi§sMNum BrelakPUbg;lkçN[elaktinmanRckbeBa©jbBa©°lTwksmRsb sMrab´kareRsacRsB EtmineFVIeGayC¼}Ti§BlGaRkk´dl´ERs Rs°vrbs´elakPU nigFanasiTi§RbeyaCn¾rbs´PaKInimYy@ .

c,ab´EdlmansuBlPaBnabc©úb,nñánkMNt´fa karCYj

dUrpÞ¼sñak´enAEdlsiStkñúgkmµsiTi§rYm KWeRkABIRt°vRbtibitþtamkar kMNt´rbs´c,ab´GMBIkarCYjdUrpÞ¼sñak´enA (dUcCakMNt´GMBIxwømsar rUbPaBénkic©snüaCYjdUrpÞ¼sñak´enA nigGMBIkarcu¼bBa¢ICaedIm) ena¼ enARt°vRbtibitþtamesckIþkMNt´1cMnYnepßgeTotdUcxag eRkamen¼ ½

1-ebIpÞ¼sñak´enAsiStkñúgkmµsiTißrYmrbs´mnusßCaeRcIn

(«TahrN¾pÞ¼sñak´enArbs´bIþRbBn§ pÞ¼sñak´enArbs´RKÜsarTaMg mUl///)eBlCYjdUrRt°vEtmankaryl´RBm Calayl&kçNGkßr rbs´m©as´kmµsiTi§TaMgGs´ .

2-ebIpÞ¼sñak´enAsiStkñúgkmµsiTi§rYmtamcMENk@ena¼Etkar CYjdUrminC¼}Ti§Bldl´siTi§ nigplRbeyaCn¾rbs´m©as´kmµsiTi§ epßgeTotena¼ KWPaKIlk´Rt°vpþl´siTi§GaTiPaBTijsMrab´bNþa shm©as´kmµsiTi§epßg@ándwg ehIyPaKIlk´RKan´EtmansiTi§lk´ [GñkdéTebIGs´ry¼eBl3Ex (KitBIéf¶CUndMNwg) EtKaµn shm©as´kmµsiTi§Namñak´RBmTijnigTTYllk&çNnana EdlPaKI lk´dak´ecjena¼ .

tamesckIþkMNt´rbs´c,ab´KwnNamankMhusrMelaPbMBan dl´GayuCIvit suxPaB kitiþys kitüanuPaB RTBüFn bNþa siTi§ nigRbeyaCn¾Rsbc,ab´rbs´buK:l rMelaPbMBankitüanuPaB kitþinam RTBüFnrbs´nitibuK:l ¦rbs´m©as´epßgEdlbg;karxUc xatena¼Rt°vEtsgkarxUcxat.

karxUcxatRt°vEtsgbMeBjTaMgRsúg nigTan´eBl.maRta

TI611rbs´c,ab´bevNIqñaM1995 ánkMNt´GMBIGtþPaBTTYlxus Rt°vkñúgsMNgkarxUcxatrbs´buK:ldUcteTA ½

1-CnmanGayuBI18qñaMeTLIgeTAEdlbg;karxUcxat Rt°vEt sgkarxUcxat .

2-CnminTan´eBjv&y(minRKb´Gayu15qñaM) ebIbg;karxUc xatEtenAmanmatabita KwmatabitaRt°vEtsgCMnYsTaMgRsúgnUv karxUcxatena¼. ebIRTBüFnrbs´matabitaminRKb´sMrab´sgeT EtkUn minTan´eBjv&yEdlbg;karxUcxatmanRTBüFnedayETLk KWRt°vEt ykRTBüFnena¼sMrab´sgbMeBjcMENkEdlenAsl´ elIkElg EtkrNIsgnUvkarxUcxatedayCnminRKb´Gayu15qñaM Gñkát´GtþPaBsMEdgGMeBIsIuvilbg;eTLIgkñúgry¼eBlEdlsala eron mnIÞeBTü nigbNþaGg:karepßg@RKb´RkgedaypÞal´ .

kñúgkrNICnEdlmanBIGayu15qñaMeTAdl´eRkam18qñaMbg;

mhnþrayena¼Rt°vEtsgkarxUcxatedayRTBüFnrbs´xøÜn ebIsin CaKµanRTBüFnRKb´RKan´sMrab´sg KWmatabitaRt°vEtsgCMnYsnUv cMENkEdlenAsl´ .

3-eBlEdlCnminTan´eBjv&y Cnát´GtþPaBsMEdg GMeBIsIuvilbg;karxUcxat EtmanbuK:lnigGg:karTTYlCaGaNaBüa

ál KWbuK:lnigGg:karena¼Rt°váneRbIRás´rbs´CnEdlRt°ván GaNaBüablsMrab´sgkarxUcxat ebICnRt°vánGaNaBüaál KµanRTBüsm,tiþ ¦RTBüsm,tiþminRKb´RKan´sMrab´sgkarxUceT KWCnGaNaBüaálRt°vEtsgkarxUcxatedayRTBüsm,tiþrbs´xøÜn RbsinebICnGaNaBüaálbBa¢ak´ánfa xøÜnKµankMhuskñúgkar eFIVGaNaBüaál KWminRt°vykRTBüsm,tiþrbs´xønsMrab´sgkar xUcxateTLIy .

tamesckIþkMNt´kñúgRbkarTI1 maRtaTI629énRkmc,ab´ bevNInaqñaM1995Ecgfa m©as´kmµsiTi§stVBahnRt°vEtsgkarxUc xatedaystVBahnbg;eTLIgcMeBa¼GñkdéT. edayehtuena¼elak RsIb‘IjmankarTTYlxusRt°vsgkarxUcxatcMeBa¼elakGan eday sarTuk[RkbIrbs´xøÜnrt´ecjeTAbuknwgelakGan eFIV[Kat´ák´ eCIgmçag.

QrelIeKalkarN¾KWRt°vsgbMeBjTaMgRsúgnigTan´eBl. elakRsIb‘Ij nigelakGanGacRBmeRBogCamYyKñaGMBIkMritsg bMeBj rUbPaBsgbMeBjedayRák´ ¦edaysmÖar¼vtSú ¦Gnuvtþ kargar1 ///(maRtaTI1maRtaTI610Rkúmc,ab´bevNI) .

sMnYrTI9 ½ etIlk&çNNaxø¼sMrab´mtksasn¾EdlRt°v áncat´TukCaRsbc,ab´ ?

cMeTLIy ½

Rkmc,ab´bevNIkMNt´fa mtksasn_EdlRtÚváncat´Tuk CaRsbc,ab´RtÚvEtmanlkç&NÐdUcteTAen¼

1-CneFIVmtksasn_enAEtFmµta kñúgeBleFIVmtksasn_ minRtÚveákRás´ KMramkMEhg¦RtÚvbgiçtbgçM .

2-xøwmsarmtksasn_minxusc,ab´nig silFm’sg:m.

3-rUbPaBénmtksasn_minxusnwgesckIþkMNt´rbs´c,ab´

mtksasn_RtÚvEteFIVCalayl&kç GkßrebIminGaceFIVmtksasn_ Calayl&kçGkßreT KÅGaceFIVmtksasn’edaymat´(BaküsMdI) án. CnCatiPaKticmansiTi§eFIVmtksasn_edaylayl&kçGkßr ¦semøgrbs´CnCatixøÜnán .

*mtksasn_Calayl&kçGkßr ¼

-mtksasn_Calayl&kçGkßrrYmman ½

=mtksasn_Calayl&kçGkßrKµanGñkeFIVCasakßI. CneFIV mtksasn_ RtÚvEtsresredayxøÜnÉg nigcu¼htSelxaelI mtksasn_ .

=mtksasn_Calayl&kçGkßrmanGñkeFIVCasakßI.

kñúgkrNIEdlCneFIVmtksasn_minGacsresrmtksasn_eday xøÜnÉgán KÅGacBwgBak´GñkdéTCYysresr EtRtÚvmanCn 2nak´epßgeToteFIVCasakßI. CneFIVmtksasn_RtÚvEtcu¼htSelxa ¦pþitemédelImtksasn_enAcMeBa¼muxbNþaCneFIVCasakßI ehIyCnCasakßITaMgTLayeFIVkarTTYls:al´cMeBa¼ GkßrhtSelxa ¦sñamemédrbs´CneFIVmtksasn_enAkñúg mtksasn_en¼ .

=mtksasn_manbBa¢ak´BIsSab&nTTYlbBa¢ak´ ¦man bBa¢ak´BIKNkmµaFikarRbCaCnXMu sg;at´ TirYmRsúk½ eBalKWCn eFIVmtksasn¾GacsMNUmBrsSab&nTTYlbBa¢ak´ eFIVkarbBa¢ak´ ¦sMNUmBrKNkmµaFikarRbCaCnXMu sg;at´ TirYmRsúkTTYl bBa¢ak´elImtksasn¾rbs´xøÜn .

-xwømsarénmtksasn_Calayl&kçGkßr £

=mtksasn¾Rt°vEtkt´Rtac,as´éf¶ Ex qñaMeFIVmtksasn¾

RtkUl eQµa¼nigkEnøgsñak´enArbs´CneFIVmtksasn¾ RtkUl eQµa¼ sSab&n Gg:karEdlTTYlekriþmrtk karcgðúlCnGnuvtþ katBVkic©nigxwømsarénkatBVkic© .

=mtksasn¾minRtUvsresrkat´¦sresredaynimitþsBaØa

ebImtksasn¾manTMB&rCaeRcInRt°vEtbg´elxRKb´TMB&r RBmTaMg manGkßrhtSelxa ¦sñamemédrbs´CneFIVmtksasn¾pg .

*mtksasn¾edaymat´(sMdI)

kñúgkrNIEdlCnmñak´manGakar£Gacsaøb´edayCmW¶F¶n´ ¦ehtupl epßgEdlBMuGaceFIVmtksasn¾Calayl&kçGkßrán KWGaceFIVmtksasn¾edaymat´. mtksasn¾edaymat´Rt°ván cat´TukCaRsb c,ab´ebIsinCaCneFIVmtksasn¾edaymat´bgHaj ánnUvqnÞ¼cug eRkaybMputrbs´xøÜnenAcMeBa¼muxsakßIehacNas´ KW2nak´ ehIyrMeBcena¼CnsakßITaMgena¼kt´RtaeTLIgvij nigrYmKña cu¼htSelxa ¦pþitemédelImtksasn¾ena¼ .

bnÞab´ena¼3ExKitBIeBleFIVmtksasn¾edaymat´ EtCn eFIVmtksasn¾enAEtrs´CaFmµtaKWmtksasn¾edaymat´ena¼RtUv TukCaemaX¼ .

*kMnt´caMNaM½ tamesckIþkMNt´rbs´Rkmc,ab´bevNI KW

CnTaMgTLaydUcxageRkamen¼minGaceFIVCasakßIkñúgmtksasn¾ ½

=CnTTYleKriþmrtktammtksasn_ ¦tamc,ab´BICneFIV mtksasn¾.

=CnEdlmansiTi§nigkatBVkic©cMeBa¼RTBüFnEdlBak´B&n§ eTAnwgxwømsarmtksasn¾ .

=CnminRKb´Gayu18qñaM CnEdlKµanGtþPaBeFIVm©as´GMeBI

sIuvil .

sMnYrTI10 ½ elak k muneBlcakzaneTA k¾eFIVmtk sasn¾Tukekriþmrtk1cMENksMrab´EsneRBn«TwÞsdUnta. Et RbBn§elakkcat´Tuk elakk minEmnCakUnRbúsc,geT ánCa karEsneRBn«TwÞsdUntaminEmnCakarTTYlxusRt°vrbs´elakk . edayehtuena¼RbBn§nigkUnelakk ánEckKñaTaMgGs´nUvmrtk rbs´elak k tamEbbsñg. etIkarEckKñaEbben¼RtimRt°v ¦min RtwmRt°v ?

cMeTLIy ½

karEckEbbsñgdUceBalxagelIen¼ KWxusnwgesckIþkM

Nt´rbs´c,ab´ .

tamesckIþkMNt´enAmaRtaTI673énRkmc,ab´bevNI KW

eBlEdlelak k áneFIVmtksasn¾edayTukmrtk1cMEnk sMrab´karEsneRBnehIyena¼ KWmrtk1cMENkena¼minGacykeTA EcktamEbbsñgeTLIy .

cMENkmrtkena¼ Rt°vEtRbKl´[CnEdláneRCIskñúg

mtksasn¾sMrab´RKb´RKgnigGnuvtþkarEsneRBn .

krNIEdlelak k mineRCIsGñkRKb´RKgmrtksMrab´ EsneRBn KWCnTTYlsñgTaMgTLayRtUvcat´Cnmñak´[RKb´RKg mrtkena¼pg .

matikar

GarmHkfa

c,ab´bNþwgtva¨

*bBaHananaánbNþwg///

*CnmansiTi§eda¼RsaybNwþg///

*EbbbTeda¼RsaybNwþg///

*ry¼kalkMNt´eda¼RsaybNwþg///

*siTi§rbs´CnedImecaT///

*katBVkic©rbs´CnedImecaT//

*siTi§nigkatBVkic©rbs´CnedImecaT///

*siTi§rbs´CnecaTRbkan´////

*katBVkic©rbs´CnecaTRbkan´///

*siTi§nigkatBVkic©rbs´CnRt°veKecaTRbkan´///

*GñkmansiTi§eda¼RsaykarecaTRbkan´///

*EbbbTeda¼RsaykarecaTRbkan´///

*kEnøgTTYlCYbeFIVkarCamYyBlrd§Edlmkbwþg tva¨///

*karRbtibitþtamesckIþsMerceda¼RsaybNwþgmansuBlPaB xagpø°vc,ab´///

*eda¼RsayGMeBIrMelaPbMBanc,ab´sIþBIbNwþgtva¨///

c,ab´dIFIø

*sMNgbMeBjkarxUcxatxusKñacMeBa¼dIsñak´enA enAkEnøgepßg Kña ///

*sMNgkarxUcxaténdIsñak´enAKWx

*TsßnaTanGMBIdIsñak´enA.épÞdIsñak´enARt°vánsgbMeBjkar xUcxateBlEdlRt°vRbmUlykdIsñak´enAmkvij///

*sSab&nmansmtSkic©eda¼RsaykarRbECgdeNIþmdIFIø rvag buK:l RKÜsarRbCaCn Gg:karEdlsiStkñúgGMNacRKb´RKgrbs´ KNkmµaFikarRbCaCnfñak´Rsúk///

*sSab&nmansmtSkic©eda¼RsaykarRbECgdeNIþmdIFøI rvag buK:l RKÜsarRbCaCn Gg:karEdlsiStkñúgGMNacRKb´RKgrbs´ KNkmµaFikarRbCaCnfñak´extþ///

*esckIþsMerceda¼Rsayral´sMNUmBrrbs´CnEdlmandIRt°v RbmUlykmkvij///

*skmµPaBeda¼RsaykarRbECgdeNþImdIFIørbs´tulakarnig KNkmµaFikarRbCaCnRKb´fñak´///

*eda¼RsaykarRbECgdeNþImdIFIørvagbNþaCnrYmsac´sar elahit///

*témøénbg;an´édbg´Bn§eRbIRbs´dIFIøkñúgkareda¼Rsaykar RbECgdeNþImdIFIø///

*eRbIRás´dIksikmµsMrab´daMdMNaMRbcaMqñaM dIciBa©wmmcäanigdI plitGMbileRkayry£kalRbKl´dI20qñaM///

*tRm°vkareRbIRás´dIksikmµeRkayBIeTArksIuenAdMbn´ epßgvilRtTLb´mkdMbn´cas´vij///

*muxsBaaØRt°vánrdæRbKl´dIksikmµ[///

*manbEnSmsmaCikfIµkñúgRKÜsarminRt°vánRbKl´dIFIøEfm eToteT///

*RbKl´em¨AkardIFIø[RbCaCnenAdMbn´epßgEdlmanTunvinieyaK eTAkñúgplitkmµtamKeRmagEpnkarrbs´rukçdæan///

*pþl´lixitbBa¢ak´siTi§eRbIRás´dIFIøsMrab´CnEdleTA ksagdMbn´esdækic©fIµ///

*kMritGtibrmaeRbIRás´dIksikmµ///

*pþl´lixitbBa¢ak´siTi§eRbIRbs´dIFIøcMeBa¼dIEdlsiStkñúgKeRmag BRgIkTIRkúg¦KeRmagbMlas´bþÚrdIksikmµeTACadIsñak´enA///

*karTTYlbBa¢ak´rbs´KNkmµaFikarRbCaCnfñak´XMueBlEdl RKÜsarRbCaCnnigbuK:lbBa©aMtémøsiTi§eRbIRás´dIFIø///

*smtSkic©eda¼RsaykarRbECgdeNIþmdIFIørvagbNþa RKÜsarRbCa CnCak´EsþgkMBugeRbIRás´dIFIøena¼ k#b¨uEnþdIFIøena¼rd§minTan´Rb Kl´[nNaeRbIRás´CaRákdeTLIy///

*smtSkic©dak´TNÐkmµkarrMelaPrd§álxagkarRKb´RKg nig eRbIRás´dIFIø///

*karTRnÞandIFIønigdeNþImykdIFIø///

*karsagsg´pÞ¼sñak´enAelIdIksikmµEdlRt°ván sñg///

*katBVkic©xaghirjJvtSúrbs´CnEdlkMBugeRbIRás´dI ksikmµ///

*karbg´Bn§dIsñak´enArbs´CneRbIRás´dI///

c,ab´GaBah_BiBah_nigRKÜsar

*bNþalkç&NÐerobGaBah_BiBah_nigbNþakrNIEdlhammin [erobGaBah_BiBah_///

*lkçkarN_GaBah_BiBah_sµ&Rkcitþ eCOnelOn///

*EbbbTcu£bBa¢IGaBah_BiBah_///

*smPaBGMBIsiTi§nigkatBVkic©rvagbIþnigRbBn§///

*siTi§nigkatBVkic©rbs´matabitacMeBa¼kUn///

*katBVkic©pþl´Rák´ciBa©wmmatabitarbs´kUn///

*lkç&NÐsMrab´TTYlciBa©wmkUnFm’///

*PsþútagsMrab´Elgl¼///

*karciBa©wmrkßa Gb´rMkUneRkayBIElgl¼///

*karEckRTBüsm,itþrbs´bIþRbBn§eRkayBIElgl¼///

c,ab´bevNI

*kMNt´bBa¢ak´kmµsiTi§cMeBa¼Bahn stVbsustVvegVgvgVan´///

*siTi§nigkatBVkic©rbs´bIþRbBn§cMeBa¼RTBüsm,itþrYm///

*katBVkic©eKarBRBMx&NÐrvagGcln£TaMgTLay///

*siTi§manRckecjcUlEdledIrkat´Gcln£tPa¢b´CamYy///

*siTi§GMBIkareRsacRsBkñúgkarbg;begI;npl///

*karlk´pÞ¼sMNak´EdlsiStkñúgkmµsiTi§rYm///

*GtþPaBTTYlxusRtÚvGMBIsMNgnigCYsCulkarxUcxatrbs´ buK:l///

*sgbMeBjkarxUcxatedaysarBahnstVbg;eTLIg///

*lkç&Nénmtksasn_Rsbc,ab´///

*eKriþmrtkeRbIRás´eTAkñúgkarEsneRBn///

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File -> CỦa chính phủ SỐ 01/2003/NĐ-cp ngàY 09 tháng 01 NĂM 2003
File -> CHÍnh phủ Cộng hoà xã hội chủ nghĩa Việt Nam Độc lập Tự do Hạnh phúc
File -> BỘ TÀi chính số: 2114/QĐ-btc cộng hoà XÃ HỘi chủ nghĩa việt nam
File -> Nghị ĐỊnh của chính phủ SỐ 33/2003/NĐ-cp ngàY 02 tháng 4 NĂM 2003 SỬA ĐỔI, BỔ sung một số ĐIỀu củA nghị ĐỊnh số 41/cp ngàY 06 tháng 7 NĂM 1995 CỦa chính phủ
File -> CỘng hòa xã HỘi chủ nghĩa việt nam kho bạc nhà NƯỚC Độc lập Tự do Hạnh phúc

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