Luận văn cho thuê tài chính
Transcript of Luận văn cho thuê tài chính
-
8/2/2019 Lun vn cho thu ti chnh
1/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
@FKE O+GX P YK N_ N]K @ LDK Y @FA XF] XDO
@FKF+
O+ N@F P FKF XFDKF YD V] FKE RFDX X\OK @]D H@F Y]@FA XF] XDO @FKF+4+ N`f p fkf xfdkf `}d kefor y} `fa xf} xdo `fkf+
@fa xf} xdo `fkf gd ke}k e` } xok nd `fa xf} xdo pdk d pdkexda |d x |x pg x|ake n`f p yk gokf kfk nado+ Xfma `d` xf x`f `. `d` eodah`f xf} xdo pdk d v}x fok x kg
-
8/2/2019 Lun vn cho thu ti chnh
2/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
-
8/2/2019 Lun vn cho thu ti chnh
3/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
t}d fadx ke `}d xdo pdk `fa rfmr keo `fa xf} xdo } x `f}ke yda fadx kecokf hadkf pokf no yd eo yke kfr fadx ke+ Ha xr x|}ke yda nkf y` fmrkk `a o} cok } x xfma `fo} p} `d y cok xf` cokf x. c xf}x yd c kkekefor y} xk h}ke+
X} kfok. x|ake o} cok g x|ke y g cfke xf}k no+ @fke fdk. xdo`d` t}` eod cfke `a n}x t} kf |a |dke y t}k p f} fd cfke `a xfx|ke g}d ldk gd ga` xfox l `} fa` `d` t} `f v}x kfr cf}. xf}+++xfke} ` er rfdo |}o |a gx yk. xfox fdo y xdo pdk nd o} |x h vd |d+
0+4+0+ No `f o yo keo xf}+
4 ' Keo xf} `a xf eod xke kke n` pdk v}x x|ake kfke o} cokke}k yk } x l fdk `f+ X|ake cokf hadkf. `d` hadkf kefor ` lox nd `d`hadkf kefor yd yd kfa xfke er cfa cfk y yk x|}ke hdo fdk kfg eod xke`ke p}x `}d hadkf kefor+ K} o yd xfma `d` xf xf` xk h}ke xfke xfke ndo
xfo} xdo pdk xf `fr+ Ha a xfke t}d xk h}ke xf} g}d. `d` hadkf kefor x xdcfke gd yk `a xf `a gd ga`. xfox l rf}` y} } `} `}d pdk v}x ydpd} gx p kg `a xf `a ` gx p xdo pdk x`f n} kfx kf+
< ' @fa xf} xdo `fkf cfke e dkf fke lx no o yo `d` f p cokfhadkf `}d hadkf kefor+ F} fx `d` t}` eod &x| Fad C yd Gmvo`a/ } t}kf rfk xok xf} x|d `fa keo `fa xf} ` d yda rfk eodo x|kf `}d ldke`k o c xadk+ Kf y xdo pdk xf} g}d ` fd`f xadk keado ldke yd ` `aokf gx cfadk k rfdx pokf x|ake kg xdo `fkf+ Ha a. cfke ndg xfd o `d` fp rfk x`f xdo `fkf `}d hadkf kefor xfma fke lx no+
0 ' Kfke hadkf kefor cfke xfad gdk `d` } `} yd yk `}d `d` kf`f xdo `fkf `}ke `a xf kfk ` yk xdo x| t}d xk h}ke xf} g}d+ Y `d` `kex Nmdpoke cfke ao fao xdo pdk xf `fr. fa `a xf xfad gdk kf} `} } x `}dcfd`f fdke nd `d` hadkf kefor `a t} g yd yd kfa fd kfke hadkf keforgo xfdkf nr. ked `d cfo y xf xdo `fkf. } xk `}d fa `a kfke fdk `f+
8 ' Xf} g}d `a xf eo}r hadkf kefor o xf} cfke l ake yk x|ake xdopdk ` kf+ Xfke t}d kefor y} ldk yd xdo xf}. `d` hadkf kefor `a xf `f}kke}k xdo pdk ` kf xfdkf xdo pdk n} ke fd `f}k h`f yk } x `fa `d` hdk cokf hadkf cfd` `a fo} t}d `da fk x|ake cfo yk h} x| ` fadx ke }
x fok fdkf y xdo pdk yk ` xor x}` p h}ke+ Gx cfd`. k} hadkf keforg}k hdkf yk x`f n} `fa cokf hadkf gd `a kf} `} y xfox l yd xdo pdk xf yk`a xf xf` fok ` xfke t}d xf} g}d xdo pdk ` kf+
= ' @fa xf} xdo `fkf nd rfke xf` |}x kek xfo eodk x|ok cfdo } x drke cr xfo `d` ` fo cokf hadkf+ Y xf} g}d `a g |}o |a xfr fk `d` fkfxf` xdo x| cfd kk `d` xf} x}` yd o} cok xdo x| `}ke k eodk+ Keo xf} `a
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
4/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
xf x xg cog ke}k `}ke ke xdo pdk xfox l. fd dg rfdk. xfad xf}k x|` yfr ke g}d ldk xfox l yo kfd `}ke `r. pd} a go } `} `ke x Nmdpokexdo x| kk `a xf `fa rfmr keo xf} |}x kek xfo eodk xok fdkf } x xfox l+
9 ' Xf} g}d `fa rfmr keo xf} fok do fad pdk v}x xfma cr x` rfdx
x|ok `}d `ke kef go+ X|ake o} cok l}ke k `ke kef fok kd. yo` xfdo xfox l. gd ga` xfma cr d rfdx x|ok `}d `ke kef go nd fx p` `k xfox+Xfke t}d xf} g}d. `d` hadkf kefor `a xf ldk xfox l `}. kfr xfox l go fdkfk ` no cf}k kk dr h}ke x|kf `ke kef g` kda `fa rf} fr yohadkf kefor. xf x|ke yd go x|ke cokf x y g+
5 ' @fa xf} xdo `fkf `fa rfmr `d` hadkf kefor x|ake k` xf} f}x yk} x k` keado+ Xk h}ke xf} g}d eo}r `d` hadkf kefor x|ake k` `a xf f}ke ` yk xdo x| k` keado xfke t}d `d` `ke x Xf} g}d t}` x fd `d``ke x Nok hadkf xf} g}d fadx ke xdo Yox Kdg+
6 ' Xk h}ke xf} g}d `fa rfmr keo xf} fadk xf}+ @d` cfadk xok xf}rfdo x|d fdke kg ` xkf yda `fo rf `}d hadkf kefor+ Ha a. `f}ke nd eodgg no kf}k `}d hadkf kefor lke `fkf kfke cfadk `fo rf a+ Cfadk `fo rfkd ` kfk yo xf} p}x xf} xf} kfr hadkf kefor pm `fa xd lox cfadk xoxcog ha fadk xf} lo xf} g}d mg ndo `fa hadkf kefor+ Y h}: Xke p xokxf} rfdo x|d fdke kg `}d hadkf kefor nd 42 x|o} ke. G` xf} xf} kfrhadkf kefor `}d `ke x nd
-
8/2/2019 Lun vn cho thu ti chnh
5/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
0' P `dkf x|dkf `}d `d` kek fdke. `d` `ke x `fa xf} xdo `fkf yd `d x`f` xk h}ke cfd` ked `dke xke `d cf} y` xfdkf xf yd kke xfk3 `d` kekfdke xfke gdo ko nake `d` o} cok `fa yd. xf` fok xf `fr xok yd lkexdo pdk fkf xfdkf x yk yd. `fa yd xk `fr3 xfdkf nr `d` `fo kfdkf `d` cf}
y` `a go x|ke } x xf}k no. `a xog kke cokf x nk `dke ndg `fa `dkfx|dkf x|ake } x yk ed ex fk+
8' eodo adk `}o `}d xfad xf}k xf} g}d. h} d x|d ek } p xok xf}.kfke keo xf} yk `fd ` t}k p h}ke xdo pdk yda g}` `f cfd`+ Keado|d x|ake x|ke fr. fr ke `a h no} t}k g}d xdo pdk yo eod xke x|ke lrfd y. keo xf} pm l xfox fdo ha gx t}k } xok kd. lo x|ake rf xf} dxkf er `d rfk xok xf} x|d `fa t}k `fak g}d xdo pdk+8+ V} fke rfdx x|ok `}d `fa xf} xdo `fkf x|k xf eoo+
Fadx ke `fa xf} xdo `fkf d `a x n} yd rfdx x|ok gdkf gm yda kfke
kg =2 `}d xf c
-
8/2/2019 Lun vn cho thu ti chnh
6/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
OO+ @FA XF] XDO @FKF YOX KDG+4+ P |d o yd rfdx x|ok `}d `fa xf} xdo `fkf Yox kdg+
Yox Kdg `fa xf} xdo `fkf d gdkf kfd x n}. kfke xf x|ke `faxf} `f `fkf xf` o yda fadx ke kg 4??8 yo p |d o `}d `ke x `fa xf}
xdo `fkf } xok rfd L` nd `ke x Nok`a+ @ke x ` xfdkf nr `}o kg4??8. nd `fo kfdkf `}d Kek fdke keado xfke. fok kd dke cokf hadkf rf}` y}`d` hadkf kefor kfd k` rfd L`+ Xor pd} a nd fdke nadx `d` `ke x `fa xf}` xfdkf nr+ Xkf k 04!4
Kfk `f}ke xf x|ke `fa xf} Yox Kdg go fkf xfdkf `ak |x kak x|m. x}kfok nke `} |x xa nk d xda o} cok xf}k no `fa `d` `ke x `fa xf} fadxke. gdke ndo p rfdx x|ok yx l` `}d xf x|ke+ Nd gx t}` eod dke rfdxx|ok. x|` gx `}ke kf n} hdo |x `k ke}k yk nk } x f xfke ` p fdxke. rfdx x|ok cokf x ' vd fo+ Ha a. fdke fad x|k xf x|ke xr x|}ke yda `d`nado gd ga`. xfox l. kfd vke rf}` y} pdk v}x. rf}` y} } x v hke. xogkke `ak |x nk+ X} kfok ha f xfke rfdr n `f}k lox `fd } hk xogo x|ke cokf hadkf xf} g}d `a cfd kfo} |}o |a kk yo` xok fdkf fadx kexdo x| `k rfdo fx p` xfk x|ake+
-
8/2/2019 Lun vn cho thu ti chnh
7/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
ear rfk eodo t}x kfke cfa cfk yke g` x|ake } x yk+ Xxf` x fadx ke `}d f xfke `d` `ke x `fa xf} xdo `fkf xdo Yox Kdg `faxf: Fadx ke `fa xf} xdo `fkf nd gx x|ake kfke fkf xf` xdo x| yk x|}kehdo fdk t}dk x|ake `fa `d` hadkf kefor x|dke l. o go gd ga` xfox l yd
`ke kef pdk v}x+ @fa xf} xdo `fkf `a xf cf` rf}` ` kfke cfa cfk.yke g` er rfdo cfo `d` hadkf kefor yd yk lke xok `d` x `f` xk h}ke.a nd:
* Xf kfx. o} cok hadkf kefor rfdo `a xdo pdk xf `fr cfo yd yk xdo`d` x `f` xk h}ke. ` lox nd o yo `d` hadkf kefor keado t}` hadkf nd gxx|ake kfke cfa cfk nk kfx fok kd+ Kfo} hadkf kefor cfo ndg xf} x}` xf`fr xdo pdk yd yk kek fdke d er rfdo cfke x yke g`+
* Xf fdo. hadkf kefor cfo yd x|}ke yd hdo fdk `d` x `f` xk h}ke lxl}` rfdo `a x kfx
-
8/2/2019 Lun vn cho thu ti chnh
8/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
kfke xf` x eod x| yd eod x| p h}ke yk `ak `da+ N}` kd hadkf kefor yd kfdk` `}ke `a xf} kfr xf` xf} ha `fo rf cf} fda xdo pdk a cfke dke c. eodxfdkf pdk rfg fd+ Hadkf kefor yd `a o} cok `dkf x|dkf yd `a no kf}kx|` xf} xke nk pa yo x|`+
* Xf pd}. x|ke fr hadkf kefor d h}ke yk x `a fa` ke}k yk kekfdk cfd` } x g}d pg gd ga` xfox l pdk v}x. hk xo xfo} yk n} ke g}d ke}k kfok yx no}. fdke fad rf}` y} `fa pdk v}x cokf hadkf. hadkfkefor `a xf h}ke rfke xf` ldk yd xf} ndo xdo pdk fok `a+ Kf y hadkfkefor yd `a xdo pdk p h}ke ndo yd `a yk n} ke cokf hadkf+0+ Rfk nado `fa xf} xdo `fkf+
X} xfma `f} xf `fa xf} yd xkf `fx `}d xke nado fr ke `fa xf} gd`a `d` fkf xf` `fa xf} xdo `fkf pd}:
0+4+ @fa xf} xdo `fkf `ap xfdg eod `}d < lk &Ho|m`x Nmdpm/
Xfma nado fkf kd. `f `a < lk xfdg eod eoda h`f `fa xf}. lk `fa xf}p h}ke xfox l `a pk `}d `fkf fa x| xor xdo x| `fa lk xf}+ Lk `fa xf}xfke nd `ke x `fa xf} x|` xf}` kfd pdk v}x fa` `d` kf `f xdo `fkf.fa` `d` `ke x `fa xf} ` nr+
0+
-
8/2/2019 Lun vn cho thu ti chnh
9/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
&
-
8/2/2019 Lun vn cho thu ti chnh
10/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' Keo xf} o xf} xdo `fkf y `fa xf} yk fdkf+ Nado kd rf lok `d` `ke x h`f y} yk xdo+++
0+9+ @fa xf} x|dear &Fo|m r}|`fdpm nmdpm/:Fkf xf` kd `a ke}k e` x `d lok rfdr cf}k gdo `}d `d` @ke x
pdk v}x nk kfg gdkf yo` ldk pdk rfg `}d fa+ nd fkf xf` xdo x| cxfr ` `d fdo fkf xf` `fa xf} yd ldk x|d ear+ @fa xf} x|d ear `a xfo fdk x 4k = kg. xfke ` dr h}ke o yo `d` hadkf kefor cfke `a xf `fr+ Cfogx hadkf kefor xf} g}d xdo pdk xfma fkf xf` kd. fa pm xok fdkf xfox nr frke yo `f} xdo pdk nd kfd pdk v}x fd kf `f xdo `fkf+ Xfad xf}k kd `farfmr `ke x xfdkf xadk xok g}d xfox l xfdkf kfo} c. yda kfke xfo og `k kf x|` yd go nk x|d gx rfk eod x| `}d xdo pdk `}ke xok ndo+ Xfkexfke. cfo fr ke `a fo} n` keo g}d rfdo x|d ked `fa kfd xdo x| gxcfadk xok `fog x
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
11/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
@FKE OO+XF@ X\DKE FADX KE @FA XF] XDO @FKF
X\K D LDK D KKE @]D @KE X_ @FA XF] XDO
@FKF OO @FO KFDKF D KKE &DN@OO'K/ X\AKEKFKE KG T]D+D+ YDO KMX Y DN@OO'K+O+ @KE X_ DN@OO+4+ T}d x|kf fkf xfdkf yd rfdx x|ok+
T}d cfda pdx xkf fkf kf} `} xf} xdo `fkf rfd Kdg yd p xfdkf `ke`}d `ke x `fa xf} xdo `fkf O rfd L`. KFKa kfk xf `k rfdo xfdkf nrxfg 4 `ke x `fa xf} xdo `fkf kd rfd Kdg+ dr ke kf} `} kd. ked
-
8/2/2019 Lun vn cho thu ti chnh
12/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' X yk. kfk lda ndkf `fa cfd`f fdke y kfke fadx ke h`f y} `a nokt}dk k `fa xf} xdo `fkf+
' Xf` fok `d` kefor y} cfd` ha Xke eodg ` KFKa eoda yd rfdo `KFKK yd `d` ` t}dk `f` kke `}d KFKa `fa rfmr+
OO+ @FO KFDKF DN@OO'K+4+ T}d x|kf fkf xfdkf. rfdx x|ok:
Kfg gdkf fadx ke `fa xf} `}d `ke x x|k d ldk rfd Kdg ydcf} y` Gok X|}ke. `}ke yo rfake `fa xf} xdo x|} p. `fo kfdkf @k Xf. ked42!0!
-
8/2/2019 Lun vn cho thu ti chnh
13/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Nd keo `f} x|d`f kfog o} fdkf gx p gx `ke xd` xfma p rfk `ke`}d Eodg `. `f} x|d`f kfog x|` Eodg ` yd rfdr n}x y `d` kfog y} `eoda+ Cfo Eodg ` o yke. Rfa eodg ` ` } t}k o} fdkf `f}ke. `f}x|d`f kfog y `d` t}x kf `}d gkf yd `a x|d`f kfog lda `da ndo xadk l `ke
yo` d eodo t}x yo Eodg `+
-
8/2/2019 Lun vn cho thu ti chnh
14/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' Xfke v}k xfma hao. rfk x`f p lok ke `}d x eod fo ado x|k xfx|ke. `f} ke v}x `d` lok rfdr xf`f fr x|ake yo` xfdkf xadk `d` cfadkk `a e` keado x. dg lda dk xadk x|ake cokf hadkf+
' Xf` fok `d` cfadk kr kek pd`f yd `d` kefor y} xdo `fkf cfd`+ Nr
lda `da c xadk. xfke c yd n} x f p. xdo no} xfma t} kf+ Keado |d. `ak `akfog y} rfo fr kefok `}. `do x. l p}ke yd fadk xfok t} x|kf fd`f xadk cxadk yd t}dk n xdo `fkf `fo kfdkf+
L+ FADX KE @FA XF] @]D @FO KFDKF D KKE KFKE KGT]D+O+ KF] @] XF] G]D @]D XF X\KE GOK X\]KE ) D KKE+4+ Xkf fkf cokf x ' vd fo Cf} y` Gok X|}ke Yd d Kke+
Kg
-
8/2/2019 Lun vn cho thu ti chnh
15/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
`fo kfdkf KFKa x|k d ldk Gok X|}ke d eo}r `fa `fo kfdkf d kke `a `p xke x|ke `da. dx yd yx c fad`f cokf hadkf kg
-
8/2/2019 Lun vn cho thu ti chnh
16/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Kf y kf} `} xf} g}d `}d xf x|ke Gok X|}ke ) d Kke nd |x nkpake `ak hdke xog kke+ Ha a. `fo kfdkf g}k cfdo xfd` xx xf x|ke kd. `krfdo d |d kfo} eodo rfdr xfox xf` dkf xf` xf x|ke `ak |ke g+OO+ XF@ X\DKE @FA XF] XDO @FKF @]D DN@OO'K+
4+ T} x|kf `fa xf}+4+4+ @fa xf} x|` xor+
4' Kfk f p: @dk l `fa xf} kfk f p kef xf} xdo `fkf `}d cfd`ffdke3 cog x|d hdkf g}` f p. xkf fr n. fr rfdr+ Pd} a xok fdke xfg kf+
v n gx p yk nok t}dk k yo` xf` fok fr ke `fa xf} xdo `fkf,+Kfk `f}ke. x|ake rfk xfg kf `fo kfdkf `f} x|ake k rfk x`f. dkf eod n`fp cokf hadkf `}d lk xf}+ T}x kf `fa xf} fd cfke rf} xf} yda kfkekfk vmx. dkf eod `}d g}` kd+
0' Rf h}x yd xfke lda: X|ake xfo fdk 4= ked c x cfo kfk } f p.lk `fa xf} rfdo xfke lda lke yk ldk `fa lk xf} y t}x kf `fa xf}
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
17/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
fa` cfke `fa xf}. x| x|ke fr yx t}k rfdk t}x `}d Eodg ` `fokfdkf+
8' dg rfdk. c cx fr ke `fa xf}: @dk l `fa xf} `}ke cfd`f fdkex|da o. xkf xadk xfad xf}k yd xfke kfx `d` ko h}ke x|ake fr ke yd c xx
yda xke x|dke fr ke+ Pd} a x|kf X|ke rfake `fa xf} yd eodg ` c+=' C cx yd xf` fok fr ke g}d xdo pdk: @k ` fr ke `fa xf} yd
yk ldk nd `fak xdo pdk `}d lk xf} yd lk `}ke ke. `dk l `fa xf} rfo fryo lk `}ke ke fadk xx fr ke g}d ldk xdo pdk yd c xx xke x|dke x|kfX|ke rfake `fa xf} yd eodg ` c+
9' Eoda kfk yd kf c fo} p f} xdo pdk `fa xf}: Lk xf} `f} x|d`fkfog x|` xor cog x|d yd xor kfk xdo pdk xf} x lk `}ke ke xfma xfad xf}k+Rfake `fa xf} `a x|d`f kfog kf c fo} p f}+
5' @f}k eoda f p `fa xf}: Rfake `fa xf} `a x|d`f kfog `f}k eoda
f p `fa rfake c xadk xfma t} kf ndg `k ` xfdkf xadk xok g}d xdo pdk ydfd`f xadk xok xf}+
6' ke c xdo pdk xf}: @dk l `fa xf} rfo fr yo lk xf} yd lk `}keke xf` fok `d` xf} x}` ke c p f} xdo pdk xfma t} kf+ Rfake `fa xf}xf` fok ke c xdo pdk `fa xf} xdo x|}ke xg ke c eoda h`f `a lda dg+
?' Cog x|d pd} cfo `fa xf}: Rfake `fa xf} xf` fok cog x|d pd} cfo `faxf}. lda eg cog x|d p h}ke xdo pdk xf} yd cog x|d xkf fkf pdk v}x cokfhadkf `}d lk xf}+ Yo` cog x|d ` xf` fok kf c &xo xfo} 4 nk!t}/ fa`x v}x ha rfake `fa xf} v}x. Eodg ` t}x kf+ Go nk cog x|d rfdo
nr lok ldk. v}x `d` lok rfdr v n &k} `a/+42' Xf} xfr xfke xok. lda `da `}d lk xf}: Rfake `fa xf} `a x|d`f kfog
l p}ke f p `fa xf} cfo `a xfd o rfdx pokf+_} `} lk xf} l p}ke lda `daxdo `fkf xfma kf c+
4+
-
8/2/2019 Lun vn cho thu ti chnh
18/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
l t} x|kf kefor y} `fa o xd` KFKa. `f } xfd gx p `ke yo` `fo kfdkfcfke x|` xor ndg ` fa` e kfo} cfa cfk kf: Ndg eo x. ke c lokp vm. c cx fr ke lda fog+++ fo} |a fk y kefor y} } xfd` xke rfk.xd vmg vmx y h}: @fo kfdkf c fr ke `fa xf} } xfd xke rfk `fa `fo kfdkf
KFKa Lkf kf y yo` cfd`f fdke D Lkf kf xf} vm XA_AXD+ T} x|kfkefor y} hok |d lkf xfke. `f `a gx p og cfd` pd}:
4' Kfk f p: @fo kfdkf KFKa Lkf kf pm kfk f p `}d cfd`f fdke.pd} a `f}k |d `fa `fo kfdkf DN@OO'K vmg vmx+
-
8/2/2019 Lun vn cho thu ti chnh
19/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' o yo kfke xdo pdk `fa xf} rfdo `a xfo fdk nr x. `fd xf. eoo xfo}pdk rfg+ Lk `fa xf} yd Lk xf} `a xfad xf}k xfo eodk k fdk `fa rf} fr+X|ake xfo eodk k fdk. Lk `fa xf `fd xf} k e`+
-
8/2/2019 Lun vn cho thu ti chnh
20/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
|: Ndo p}x `fa xf}+ Fok kd | 7 4.2Kg
-
8/2/2019 Lun vn cho thu ti chnh
21/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
kog kd x|ake ldke `k o+ Gx `d`f cfdo t}dx xd `a xf fo} ke}k yk fadxke nd l rfk ke}k yk `}d `ke x lda eg yk x `a. `d` t}. `fkf n`f xf}' `fo. yk yd KFKa yd yk f} ke x lk keado+ @ak ke}k yk t}dk n `}kend gx l rfk ke}k yk `}d `ke x. kfke xf` `fx nd cfd`f fdke mg x `a`.
c `` yd kfke cfadk `ke x `fog h}ke kfd `}ke `r. `fg xfdkf xadk x|akexfo eodk ha fdo lk xfad xf}k kk nd `fog h}ke fr n+ @d fdo l rfk ykkd xda xfdkf ke}k yk fadx ke yd t}dk n `}d `ke x. nd ` p `ke x `faxf} yd } x cfd`+
X ldke p no} xd xf. ke}k yk fadx ke ydt}dk n`}d `fo kfdkf xkeyo x` |x kfdkf t}d 0 kg. dx x|k 422-: Kg
-
8/2/2019 Lun vn cho thu ti chnh
22/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
0+4+Kg
-
8/2/2019 Lun vn cho thu ti chnh
23/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
xke x|ke no kf}k x| xf} x|k
8+ X nKTF
2 4.2=- 4.50- ' ' ' '
P no} x|k `fa xf: Hadkf p `fa xf} xke } k x kg kd t}d kgcfd` yo g` xke lkf t}k x|k =2-!kg+ Hadkf p `fa xf} kg
-
8/2/2019 Lun vn cho thu ti chnh
24/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Xag ndo. xkf fkf cokf hadkf `}d `fo kfdkf |x cfd t}dk+ @d `f xo}
hadkf p`fa xf}. hadkf pxf} k ydh k } xke x|ke cfd. dx ` cx t}d`da. xn k t}dfdk xfr+ o} dke t}dk xg ndxkf x|dke xke x|ke h k t}d
`da hvd |d kfke |}o |a cfa nke x| `fa `fo kfdkf x|ake xfo eodk xo+ X
xke h k `fa xf} 0 kg t}d n}k x|k 422-. x|ake cfo a kfr xkex|ke ` `ao ndh `fr kfk ydk kf o yo `d kf `f xdo `fkf xfkexfke cfadke
-
8/2/2019 Lun vn cho thu ti chnh
25/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
xf kfke fkf xf` kd k cfd`f fdke kk fa cfke lox yk h}ke+ @}o `}ke ndha `fo kfdkf go o yda fadx ke. `fd `a o} cok d hdke fad `d` nado fkfcokf hadkf+
Kao xag ndo. ha `d ke}k kfk cfd f t}dk kk `fo kfdkf `fd xf xf`
fok ` ke nadx `d fkf xf `fa xf}+ Ha a. g |ke fadx ke cokfhadkf. `fo kfdkf `k ` p eo}r ked `dke kfo} fk x rfd @fkf Rf}.KFKK kfg cfdo xfke kfke yke g x|ake fdkf ndke rfdr n3 gx cfd `k
kefok `}. dkf eod xf x|ke d pdk rf g go kf `fa xf} x|d ear. `faxf} eodr nke yda xf` xok+
0+
T}d ldke rfk x`f `fa xf o xke `fa xf} `fkf `}d `fo kfdkf ndHKkeTH xf}` o xke yd yd kfa kf `d` `ke x XKFF. `ke x ` rfk.HKXK. hadkf kefor `a yk } x k` keado+ L rfk kd n}k `fog x x|ake`da x|ake `d` `f xo} xke hadkf p `fa xf}. hadkf p xf} k yd h k `fa xf}+X` xke lkf t}k kg `}d hadkf p `fa xf} x|k 5
-
8/2/2019 Lun vn cho thu ti chnh
26/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
98- yd h k `fa xf} x|k 42
-
8/2/2019 Lun vn cho thu ti chnh
27/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Xfdkf `ke nk `}d `fo kfdkf 0 kg t}d rfdo c k kfke k n` `}d xrxf kfk yok x|ake yo` eod xke hadkf p `fa xf} o yo cfd`f fdke FE+X|ake kg } fadx ke `fo kfdkf `fd xg ` cfd`f fdke kda kfke kg pd}d `a ydo cfd`f fdke k eoda h`f yo hadkf p `fa xf} ldk } nd 486 x|o} ke
&`fog x x|ake 2.0-/3 pdke kg
-
8/2/2019 Lun vn cho thu ti chnh
28/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Xfma kef kf 49!cfd`f fdke+Fok kd `d` cfd`f fdke `f} } } x xf} rfke xok yk xdo rf}` y}
pdk v}x cokf hadkf `}d `ke x. xf` fok `f}k `f fdkf cfd`f. fdke fad. yxx ke}k no}+++Y y. xfo eodk t}d hadkf p `fa xf} n}k `fog x x|ake `da.x|}ke lkf x|k 92-+ X` xke kg k `fa xf} `}ke `fog x x|ake x|k 92- !kg yd `a x` rfdx x|ok kg pd}`da fk kg x|`+ Xkf k 04!4
Fadx ke `fa xf} xfox l v hke `}d `fo kfdkf `}ke `a p rfdxx|ok `da+ X x|ake hadkf p `fa xf} x|}ke lkf kg x|k
-
8/2/2019 Lun vn cho thu ti chnh
29/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
`ke x gd ha xkf x|dke `fog h}ke yk nk kfd}. e kfo} cfa cfk `fa `d``ke x v hke kk d dkf fke k `fo kfdkf. `fg xf} ` k+
@d` nado xdo pdk cfd` kf xfox l yk rfake. xfox l `ke kefor+++ `}ke` `fo kfdkf } x cfo cfd`f fdke `a kf} `} yd d dx ` p rfdx x|ok yx
l`+ Kg
`fa xf}. kfke yk `f `fa xf} ke pdk. cfke `fa xf} lx ke pdk y Kefkf 49!@R `fd h no} yk kd+
0+
@f xo}
Xkfk04!4
Xkfk04!4
Xkfk04!4
Xke. eodg Xke. eodg
4+P fr ke 422 452 05= 52
-
8/2/2019 Lun vn cho thu ti chnh
30/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
lt 4 cfd f fdke 94= 5?2 64? #45= #
-
8/2/2019 Lun vn cho thu ti chnh
31/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
0+
-
8/2/2019 Lun vn cho thu ti chnh
32/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
xfma t} kf+ @d` cfadk t}d fdk f} fx nd ho 462 ked. `fd yx t}d 462ked+ Kg
-
8/2/2019 Lun vn cho thu ti chnh
33/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
yd rf} fr yo xkf fkf xf` x xke eodo adk d eo}r `fo kfdkf g |ke fadxke yd kke `da `fx nke `ke xd` `fa xf}+ ` lox x|ake kg ' Cokf kefog yd x|kf kefor y} `}d `dk l kfk yok `fo kfdkf `akxfr+ X|ake `ke xd` xor xf xg cog cfd`f fdke go. x|ake `ke xd` xfg kfh dk `fa xf}. ha xfo} cokf kefog. cok xf` d kedkf `fd ` xx kk ndgcma hdo xfo eodk xfg kf. e rfok xado `fa cfd`f fdke+ Ha a. fdk `f x` xke x|ke h k `fa xf} `}d `fo kfdkf+
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
34/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
0+ Ke}k kfk `}d fdk `f+0+4+ Ke}k kfk cfd f t}dk:
' @fo rf `fa xf} `}d `ke x ek kf `da kfx x|k xf x|ke ha ndo p}x
} yda `da d ndg `fa cfd kke `dkf x|dkf `}d `ke x yd `fo kfdkf d Kke`fd `da+ Yk fadx ke `}d `fo kfdkf `f} } yd x KFKa yo ndo p}x 2.9=-gx xfdke. `ke xfg `fo rf fadx ke 2.0=- yd x n no kf}k fr n x 2.2
-
8/2/2019 Lun vn cho thu ti chnh
35/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' @ke xd` x yk. xor xf cfd`f fdke `fd ` xx+ G` h} `fo kfdkf d kn` fx gkf x|ake yo` x yk. xor xf cfd`f fdke. fdke kg d x `f` xfdkf `kefo kef cfd`f fdke+ X} kfok. k} vmx x|k cfd `dkf cfad fa` xf kfke yo`ndg x|k `ak `fd ` ke l. t} `}. fok xdo `ke xd` kd `f ha l rfk `fa
xf} dg x|d`f+ Ha a. `fx nke `fd `da gd x|do ndo `ak rfk kda dkf fke k`ke yo` `fkf `}d `dk l `fa xf}+ @dk l `fa xf} rfdo o ndo kfo} kfke `kexd` rf `fo kfdkf x|d `fa go kfk yok nd
-
8/2/2019 Lun vn cho thu ti chnh
36/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
dg lda no `f `}d fdo lk. lk o xf} rfdo `f} ke xg cfd`f fdke cfd`f`fa `fo kfdkf DN@OO'K c cx fr ke go xfma nado fkf `fa xf} eodr nke+
@FKE OOO+GX P EODO RFDR. COK KEF KFG _ GDKFFADX KE @FA XF] XDO @FKF @]D @FO KFDKF
DN@OO'K X\K D LDK D KKE X\AKE KFKEKG XO+
O+ H LDA X\AKE XFO EODK XO4+ Xkf fkf cokf x ' vd fo+
X|ake xfo eodk xo cokf x cf} y` Gok X|}ke yd d Kke yk xor x}`rfdx x|ok yo x` `da x|k ` p kk gake yke `f` `}d kfke kg t}d cf}y` d dx `+ @d` kedkf kf `ke kefor. v hke. eoda xfke yk xdo+++ `ao} cok xf}k no rfdx x|ok. kf} `} o go gd ga`. xfox l. `ke kef xokxok yk n}k ` x |d kfg kke `da p` `dkf x|dkf `}d pdk rfg x|k xfx|ke. dg lda fo kfr DIXD dk xadk yd k kf+ @d` C@K. C@V x|k d ldkked `dke fadk xfok. } fk y ` p fd xke. xda go x|ke } x xf}k nok kf `fa `d` kfd } x x|ake yd keado k`+ dke t}dk xg kfx nd xkf fkfcokf x ' vd fo `}d xfdkf rf d kke x|ake kg xo+ X` xke EHR kg
-
8/2/2019 Lun vn cho thu ti chnh
37/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
nd `d `ke x XKFF. `ke x ` rfk. HKXK `fog 6=-3 FXV `fog =-3 Fpdk v}x `fog ?-. `ak HKTH `f `fog 4-+ P cfd f fdke go `}d `fo kfdkfx|k d ldk d Kke nd `f} }. `fog k 62-. xr x|}ke `d` hadkf kefor `d`C@K d Kke. Nok @fo}. Fad Cfdkf yd kfke `ke x cfd` keado C@K3 `d`
Xkf `ak ndo `f `fog
-
8/2/2019 Lun vn cho thu ti chnh
38/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
T}d ld kg fadx ke `fo kfdkf d l` } xda ` nake xok o yo cfd`f fdke.xfox nr t}dk f yo kfo} cfd`f fdke. y xf `}d `ke x ked `dke ` kke `dakk cfo `d` `ke x @XX@ cfd` g `fo kfdkf xf xf rfk `}d `fo kfdkf yk`fog x x|ake `da kfx+
X|` gx o xf} `dkf x|dkf `fkf `}d `fo kfdkf yk nd `d` kek fdke dkefadx ke x|k d ldk kf `fo kfdkf LOHY. `fo kfdkf O@L. `fo kfdkf Y@L. `fokfdkf KFKa yd kfo} `fo kfdkf `}d `d` kek fdke ` rfk cfd`+ @d` kek fdke`dke gdkf `ke xd` f} ke lke kfo} fkf xf` xf `fo kfdkf `dke er cfacfk cfo f} ke yk x|}ke hdo fdk. ke}k yk |m. `fo rf xfr cfke `a kfo}+@d` kek fdke d |d kfo} } do kfg g |ke xdo x| k gao o xke cfd`ffdke. ` lox nd gdkf `fa yd x|}ke hdo fdk pm rfk kda fdk `f fadx ke`fa xf} `}d `fo kfdkf DN@OO'K+
OO+ RFKE FKE FADX KE COKF HADKF @]D @FO KFDKFDN@OO'K KG
-
8/2/2019 Lun vn cho thu ti chnh
39/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' Lda dg dk xadk xdo pdk `fa xf}. 422- xdo pdk `fa xf} ` lda fog+' Kke `da `fx nke xk h}ke. rfk } x n k t}d fdk >
-
8/2/2019 Lun vn cho thu ti chnh
40/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
n`+ Ha } og kd kk `dk l xor xf cfo eoo xfo} `fa cfd`f fdke ` eke cfdoxfd` yk kd kfo} fk. ndg `fa cfd`f fdke xf ` gx gdkf kfx `}d xkh}ke xf} g}d o yo fkf xf` xk h}ke `}ke nado gd `d kek fdke fok dke`}ke `r+ Keado |d `ak `fa fa xf ` kfo} } og cfd` kf eo}r `ke x xfd
o ` gd ga`. `ke kef `}.+++@ke yo` x yk. eoo xfo} nd fx p` t}dkx|ake. k} eodo xf`f fd pm xf}x rf}` ` fa xf} xdo pdk `}d `fo kfdkf. ke`ndo pm l cfd`f fdke x `fo ked x nk er } xok+
Cfo o xor v}` `dk l xor v}` kk rfdx `d` ldk `} fao o} x|d+* o yo cfd`f fdke go kk p h}ke ldke o} x|d pd}:Vok `fda ke &ld/. kke `da `fx nke `ke xd` `fa xf} xdo `fkf `}d
`fo kfdkf DN@OO'K x|k d ldk+ @fo kfdkf vok ` fao ke &ld/ gx p `} faopd}:4+ Xk `ke x ke &ld/ nd e+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
d `f x|} p:++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
-
8/2/2019 Lun vn cho thu ti chnh
41/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Kek fdke kd `a dr ke } yk x|}ke hdo fdk `fa `ke x ke &ld/fd cfke 1 ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++9+ Xfma ke &ld/ `fa xf} xdo `fkf nd e 1
d+ Nd yo `ke x `fa xf} xdo `fkf ke |d `fa xf} xdo pdk yd x|ake xfo
eodk xf} t}k p f} xdo pdk a yk xf}` `ke x `fa xf}+ Cfo cx xf}` frke lk xf} ` `f}k t}k p f} fa` xor x}` xf} xdo pdk+
l+ Nd yo` `ke x `fa xf} xdo `fkf ke |d `fa xf} xdo pdk. kfke x|akexfo eodk xf} t}k p f} xdo pdk a xf}` lk o xf}+
`+ G}d x|d ear+5+ Fok kd `ke x ke &ld/ `a t}dk f yo `ke x `fa xf} xdo `fkf kda cfke:
d+ Cfke+l+ @a+@ke x kda 1+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
6+ ke &ld/ `a lox e y `ke x DN@OO'K KFKa ) RXKX Yox Kdg 1d+ Cfke+l+ K} `a+ @ke x ke &ld/ d eoda h`f yo DN@OO'K `fd 1d+ Cfke+l+ @a+@ke x ke &ld/ d t}dk f yo DN@OO'K x kg kda 1++++++++++++++++++++++++++++@ke x ke &ld/ d c lda kfo} fr ke `fa xf} xdo pdk yo DN@OO'K++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ke &ld/ xf h`f y} `}d `ke x xf kda. kfk yok `a kog k cfke. ndo
p}x `fa xf} `a `da t}d cfke 1+ Vok `fa `f}ke xo lox cok `}d ke &ld/ y yk kd+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ++++ ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++Xfma ke &ld/ `f}ke xo `k kk ndg yo` e cf` rf}` kfke fdk `f a. kfgrf}` y} xx fk kf} `} cfd`f fdke++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++?+ K} `a kf} `} xf} g}d. ke &ld/ `a xg k xf} xdo pdk `}d `ke x DN@OO'K cfke 1 y pda 1 +++++++++++++++++++++++++++++++++++++++++++++ +++++++++++++++++++++++++++++++++++++++++++++++++++42+ K} ldk ke &ld/ `a kf} `} xf} g}d. ke ld `a eoo xfo} `ke x `f}ke xo
`fa fa lox cfke 1 y pda 1+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++Vok `dg k ke &ld/ d la `f}x xfo eodk t} ld} eo}r `f}ke xo fo}fk y cfd`f fdke `}d gkf+
* o yo cfd`f fdke `} kk p h}ke ldk o} x|d pd}:
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
42/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Vok `fda ke &ld/. kke `da `fx nke `ke xd` `fa xf} xdo `fkf `}d`fo kfdkf DN@OO'K x|k d ldk+ @fo kfdkf vok ` fao ke &ld/ gx p `} faopd}:4+ Xk `ke x ke &ld/ nd e+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
d `f x|} p:++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
-
8/2/2019 Lun vn cho thu ti chnh
43/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
ke &ld/ xf h`f y} `}d `ke x xf kda. kfk yok `a kog k cfke. ndop}x `fa xf} `a `da t}d cfke 1+ Vok `fa `f}ke xo lox cok `}d ke &ld/ y yk kd+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ++++ ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
Xfma ke &ld/ `f}ke xo `k kk ndg yo` e cf` rf}` kfke fdk `f a. kfgrf}` y} xx fk kf} `} cfd`f fdke++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++?+ K} `a kf} `} xf} g}d. ke &ld/ `a xg k xf} xdo pdk `}d `fo kfdkf DN@OO'K kd cfke 1 y pda 1 ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ +++++++ +++++++++++ +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++42+ K} ldk ke &ld/ `a kf} `} xf} g}d. ke ld `a eoo xfo} `ke x `f}ke xo`fa fa lox cfke 1 y pda 1+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
Vok `dg k ke &ld/ d la `f}x xfo eodk t} ld} eo}r `f}ke xo fo}fk y cfd`f fdke `}d gkf+
4+
-
8/2/2019 Lun vn cho thu ti chnh
44/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
ndg xx `fkf pd`f kd. } `} `fo kfdkf rfdo kefog x}` xf` fokkefd y} `}d gkf cfo fr ke `fa xf} ` c cx. y `d` o xd` cfke `a xfoeodk xfma hao t}d x|kf xfke nke c cx fr ke. cfke lox cfo kda fr kepm c vake+ Ha a. `ke yo` xfke lda yd rfdx xfke rfdo xf}` x|d`f kfog `}d
`fo kfdkf+ K} `fo kfdkf `f kao gd cfke ndg pm ndg gx } xk `}d `fo kfdkf+Yo` kd hk k f} t}d `fkf pd`f xg cog cfd`f fdke xfke t}d ckf eodkxor cfke xf` fok `gd cfd`f fdke k yo `fo kfdkf `}ke pm x fk+
4+0+ @fkf pd f t}dke `da x|k lda. do:Y ke}k x` `d` xfke xok nok t}dk k kefor y} `fa xf} `}d `fo kfdkf
kk t}dke `da x|k kfke lda gd `a kfo} keo a` kfx. kfo} keo t}dk xgkfx+ @fke fdk kf Lda d kke. Lda Xf Xfda. Lda Cokf X.+++Ko h}ke t}dke`da rfdo k eodk. h fo}. no yk kek eak. kfke cfdo t}dx ` fadx ke fkf`}d `fo kfdkf. fke k kfke cfd`f fdke kda+++
Xfma mg g} t}dke `da `a xf kf pd}:@ke x DN@OO `fo kfdkf d Kke@f}k `fa xf}:' Gd ga`. xfox l v hke+' Gd pdk v}x. h `f}k pdk v}x+' Rfke xok yk xdo: Vm x nk kfa.
`d` nado xd} xf}k dkf `d+++' Rfke xok yk rfake: Gd yo xkf.
rfaxa`ar.+++' Xfox l x+
Kfk xok eo `a c fdk x|k gx kg. k} cfd`f fdke `k `a xf |}x eoxfke t}d `d` `fo kfdkf KFKa)RXKX Yox Kdg+
Cfd f fdke `fo x|dxok xf} fdke xfdke fa` xfma kg.cfo fx fdk frke xdo pdk pmxf} t}k pf} `}d cfd f fdke+
Cfd`f fdke `k e vok nok f:@ke x @fa Xf} Xdo @fkf OO `fo kfdkf d Kke+ 45 Rd}xm|. T}k Fdo
@f}. d kke+Mgdon: dn`
-
8/2/2019 Lun vn cho thu ti chnh
45/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
ke xfo `k ok xfg `d` x |o `a ko h}ke kek eak h fo} y kefor y}xf} xdo `fkf xor xf k `d` hadkf kefor yd f eod kf. `d kfk `a ke ccokf hadkf+ Ko h}ke `a xf kf x|k. kfke kk d fkf dkf `fo kfdkf yda xke xfg xkf `fk xf`. xda kog xf` fok cfd`f fdke+ Fok kd `fo kfdkf
`fd `f} x|ake kfo} k `ke xd` xor xf t}dke `da. y xf keo hk `fd loxkfo} y kefor y} `fa xf} `}d `fo kfdkf+ Xf` x `fo rf pd`f lda. xdo no}. t}dke`da xor xf. cf}k gdo kg
-
8/2/2019 Lun vn cho thu ti chnh
46/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
n xf} fo xdo pdk ldk fa` `f}k o xd` cfd`. `fa xf} yk fdkf xfma xfo eodkxf`f fr+++kfg xf} fo } p yk `fo kfdkf d la |d+@ak o yo `d` h dk |}o |aha cfd`f t}dk pm xok fdkf dg rfdk } `} `d` `ke x lda fog eodo t}x hxog+
' Yo `d` h dk `a p yk } x nk `fo kfdkf pm xr x|}ke `d` `dk l `akke n` `f}k gk eoao xfg kf c xfma }ke t} x|kf. t} kf `}d `ke x.`}d kedkf kf o} cok rfdr n rfdo `fx `fm. o} cok y p h}ke xdo pdk rfdorf}` y} `fa g}` `f pdk v}x cokf hadkf `}d lk xf} yd rfdo `a fo} t}d `dax|ake t}d x|kf cfdo xfd`+ @d` o} cok y xdo `fkf hadkf kefor rfdo xfg kfc `}ke `r xfke xok f} `f `fa lk xf} fa nd `fak yd t}x kf }ke+Gx p h dk rfdo xfg kf xfx p} y xf x|ke xo} xf}. g` `}ke `} `f}kex|k xf x|ke. ` xfo rfdo xfg kf `d` xo} `f}k. ` xkf c xf}x `}d xdopdk xf} kfg `a `d xfke xok x yk `fa lk xf}+++
'Xf fok dg lda xdo pdk `fa xf} xfma fke eodg c `` yd xke x`a`+G}k y `fo kfdkf kk d xfg o} cfadk y x n x `a` yda x|ake frke `fa xf} cfke `f p xok x `a` `}d cfd`f fdke. fdk `f xkf x|dke kffok kd ha cfke t} kf kk `dke ked cfd`f fdke x `a` `dke x+ X|ake cfoa. ke}k yk x x `a` nd ke}k xfdkf xadk kfdkf cf} x| yda xok xf} cfo kfdk. nd ` p `fo kfdkf `a yk } x xor+ dg lda 422- xdo pdk `fa xf} `lda fog kfg fdk `f xo d |}o |a+0+ @ke x DN@OO'K `k d hdke fad `d` fkf xf` `fa xf}+
Vmx xf x|ake xfo eodk xo `fo kfdkf kk rfdx x|ok xfg `d` pdk rfg go
kf `fa xf} x|d ear:Fok xdo `fo kfdkf dke `fa xf} ke pdk xfma fkf xf` `fa xf} xfke
xfke `a p xfdg eod `}d 0 lk. cfd`f fdke `fd xfdkf xadk xok xf} xfma rfkexf` x|d ear. x|d xok } fa` `}o kg. gd cfke rfdo fdke xfdke kf fok kd+H`f y} `fa xf} x|d ear `d` ke pdk kf `d` rfke xok yk xdo. `d` gd ga`xfox l+++nd |x `k xfox x|ake eodo adk fok kd yd x|ake xfo eodk xo+ Y xf. cfocfd`f fdke `a kf} `} `fo kfdkf kk dr h}ke h`f y} kd+ X|ake xfo eodk xo `fokfdkf kk `fa xf} x|d ear o yo `d` xdo pdk kf : rfke xok yk xdo. gd fa`h `f}k pdk v}x. gd ga` xfox l v hke. rfke xok yk rfake. ` lox
`fo kfdkf kef `ke x cok kef nk `fkf rf} d lx ke pdk yda hdkf pd`fkfke xdo pdk `fa xf} `}d `ke x kfg d hdke fad o xke `fa xf}+ K} `kf y xfo eodk xo `fo kfdkf pm `fa xf} kfd . yk rfake ndg yo`. `k f hakfd k v hke+
0+4+ @fa xf} x|dear kfdx+
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
47/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
X|ake xke ndo k} kfd k` `fa rfmr. `fo kfdkf kk xf` fok kefor y}`fa xf} x|d ear kfd x+
} xok xd vmg vmx rfke dk `fa xf} kfd yo o xke cfd`f fdke nd@KY@ kfd k . kfk yok `d` `ke x. keo xf} kfr xfr fok `fd `a kfd
xf}` p f}. rfdo pke x|ake kfd o xf}. `d` `k f `fx fmr. xfo} c`f xf`+ Yeod kfd x xdo d kke t}d `da pa yo xf} kfr xf` x `}d kfke l rfk kd+Xfma p no} o} x|d `}d `d` ` t}dk cfd` kfd} y kfd `fa keo xf} kfr xfr Yox kdg `fa xf gx xf` x|dke cfa cfk `f}ke kf pd}:
Xfma L V Hke: 05.4- keo xf} kfr xfr pke xr x|}ke xdo `d` cf}y` kea fmg. 8?.=- pke xdo `d` vag nda ke. `ak ndo 40.8- pke |do |d` x|akecf} y` xf+ Xfma Yok Kefok @} Cok x|}`: 8.6- p f xf} kfr `da pkex|ake `d` `k f pdke x|ake `a hok x`f x|}ke lkf x 45.x|}ke lkf yd cfd `a `f cfadke 42 ' 4< g
x|dke kfd `d k kao `f}ke. kf xf xf gx o} |ke yk kfd d yddke x| xfdkf yk l` v}`. ` p t}dk xg `}d ke da gao keo+ Xdo d
Kke xkf fkf kfd `fa keo xf} kfr xfr. pokf yok go |d x|ke. `dk l `ke`f` kfd k` `}ke kg x|ake xf` x|dke xke x+ Eodo t}x xx yk kd cfkekfke gdke ndo p k kf cokf x ' vd fo. gd `ak `a xkf kfk yk `da. `a no oyo `d` `ke x cokf hadkf x|ake nkf y kd+
Xd xf d |d gx y h}: Eod p gx pokf yok xkf nm go |d x|ke dke ndgyo` d kke. gx `dk l yok `f` kfd k `a `d g` xf} kfr xf` x kfpd} xf xke ke yo a nd xfo eodk `k `a x`f n} } xok g}d kfd x x| eod
922 x|o} ke x|ake xke ndo:Xf} kfr 4keo!Xfdke&x|+/
P xok xoxcog!Xfdke&x|+/
P xok xoxcog!Kg&x|+/
X|o eod kfdx &x|+/
Xfo eodk `k xfox g}d kfd &Kg/
Ho < 2 2 922 'X 0 ' 8 4 4< 922 =2
Emkm|dxmh l Iavox RHI @|mdxa| Iavox Paixud|mfxxr:!!uuu+iavoxpaixud|m+ ag Ia| mydn}dxoak akn+
-
8/2/2019 Lun vn cho thu ti chnh
48/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
X = ' 9 <
-
8/2/2019 Lun vn cho thu ti chnh
49/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Ndo p}x `fa xf}:4
-
8/2/2019 Lun vn cho thu ti chnh
50/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
Y gx n xf}x `fa xf `fa xf} x|d ear kfd x nd gx eodo rfdr |x xx cf` rf}` xkf x|dke xfo} kfd kf fok kd+ Kf} `} kfd `fa kfo xf} kfrxfr. pokf yok xkf nm go |d x|ke. `dk l `ke `f` kfd k` nd |x `da. pakeckf hk yk x|}ke hdo fdk `}d `d` kek fdke x|k d ldk `fd xor `k kf} `}
kd+ Ha a. k} `fo kfdkf t}x kf ndg `f` `fk pm xfdkf `ke nk+ X} kfok. xf` fok ` nado fkf `fa xf} kd `k rfdo lox |a o xke `fa xf} nd do 1.o} cok `fa xf} nd e 1.+++Xfma xo. keo xf} kfr xfr. pokf yok go |d x|ke.`dk l `ke `f` `fd `a kfd yke g` nk kfx nd xf} kfr cfke `da. cfkedg lda ked gx n}` `a ` p xok nk g}d x v kfd yd yk `}d `fokfdkf nd no kf}k. cokf hadkf cfke `a ndo x` nd x ndg gkf rfd pdk+ Ha a. `fo kfdkf xf` fok xx h`f y} kd ao fao keo o xf} kfd x xfma rfke xf`x|d ear rfdo fo } `d` o} cok pd}:
' Rfdo `fke gokf ` cfd kke xdo `fkf `}d eod kf. dg lda x|d }
cfadk xok
-
8/2/2019 Lun vn cho thu ti chnh
51/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
' @a xdo cfadk xok eo xdo gx kek fdke x|k d ldk d Kke &KFKa nd xxkfx/ `fo kfdkf xok cog x|d xkf fkf xdo `fkf. x|dkf x|ke fr eodk nk. ,v}k,. e xfox fdo `fa `fo kfdkf+
' Rfdo p nke `fa `fo kfdkf eo+
Cfo cfd`f fdke k x yk xf} vm x xfma fkf xf` x|d ear `}d `kex. x|k ` p vmg vmx. dkf eod keo o xf} yd xfg kf rfke dk x|d k xokxf} `fo kfdkf go d |d t}x kf `fa xf}+ Kfd `}ke ke yd nado vm pm ha lkxf} `fak3 `ak xfo fdk xf}. ndo p}x `fa xf} yd `d`f xf` xfdkf xadk xok xf} pmha fdo lk `}ke xfad xf}k+ Pd} xo vok d |d gx y h} y fr ke xf} x|dvm x fo} XA_AXD `}d cfd`f fdke D yd `fo kfdkf DN@OO'K:
' Eod g}d &lda eg `d` cfadk `fo rf cfd`/ : 822 x|++' Ndo p}x `fa xf} &4.2=- xfdke/ : 4
-
8/2/2019 Lun vn cho thu ti chnh
52/71
@f}yk xx kefor EYFH: F F} Xok
Hauknadh n}k yk gok rf xo uuu+n}dkydk+ia|}gyo+`ag
d |d `fkf pd`f } xok. cf}k cf`f kfk yok. n}k t}dk xg k cok `}d `d` kfk yok:
8+4+ Cf}k cf`f yx `fx+Nd HKKK kfke `fo kfdkf `k rfdo lx rfd. xg cog eodo rfdr xfadx cfao
kfke |dke l}` x|}k xfke x|ake `ke xd` x `f` `dk l `ak fdk `f. `fd loxt}dk xg k kfk yok. cfke `a `fkf pd`f cf}k cf`f kfk yok `}d gkfndg yo` ked `dke xx fk. kke `da kke p}x nda ke+ Ha a. x|ake xfo eodk xo cf}k cf`f kfk yok x fa fao. kke `da x|kf . xke kke p}x nda ke.xke kfdkf h k. ke xfo kke `da `fx nke `ke xd` `fa xf} `fo kfdkf kkdr h}ke `fkf pd`f cf}k cf`f yx `fx o yo `d` kfk yok+ Y ke}k x`.ndg kfo} fke kfo}. x|ake xfdke kfk yok c kfo} fr ke ` xfke xfmax n - xke ke hadkf p `fa xf} yx g` `fo kfdkf t} kf `fa go kfkyok+ Xfma mg:
@fo kfdkf kk t} kf go kfk yok x|ake xfdke rfdo xg `fa ` 4 '