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7/21/2019 thongtu03
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MU
H S MI THU XY LP
P DNG PHNG THCMT GIAI ON MT TI H S
!M"# $% &'(
(Ban hnh km theo Thng t s 03/2015/TT-BKHTngy 06 thng 5 n!m 2015 "#a B$ K% ho&"h ' ) t
*)y +,nh "h t%t . h s m th) 4y .7
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H S MI THU
S% )*+# ,-* .)/#0 11111111111111111
T23 ,-* .)/#0 11111111111111111
D4 530 11111111111111111 [ghi s hiu gi thu, tn gi thu v tn d n
theo k hoch la chn nh thu]
P)5. )63) 3,670 11111111111111111
[ghi ngy !t "u #ht hnh h$ s% &'i thu cho nh thu]
893 )63) :;< .)=> ?#7@. B3)0 11111111111111111[ghi s (uyt ")nh, ngy #ht hnh (uyt ")nh #h duyt h$ s% &'i thu]
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MC LC
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P)/3 ' TH TC U THU;;;;;;;;;;;;;;;;;; @
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M\ T] T^M TT
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C)J3, II 8a3, `b F*+# E# .)/#
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C)J3, III T*2# )#c3 53) ,*5 ) $J `4 .)/#Ahng ny Uao gm "" t) "h\ +L +nh g h s DJ th) ' +nhg 'P n!ng .J"V knh nghFm "#a nh th) +L thJ" hFn g: th)?
C)J3, IR 8*d#
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Ahng ny gm "" UL) mE) m sa) kh +Q" hon "hCnh s] tXWthnh m$t U$ hn "G) thnh "#a hQ +ng? A" mE) U9o .nh thJ"hFn hQ +ng (Th U9o .nh7 ' B9o .nh tPn t&m bng (n%) ": y)") 'P t&m bng7 Do nh th) tXng th) hon "hCnh tX[" kh hQ+ng ": hF) .J"?
P)/3 [ PH LC
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MU
H S MI THU XY LPP DNG PHNG THC
MT GIAI ON HAI TI H S
!M"# $% &(
(Ban hnh km theo Thng t s 03/2015/TT-BKHTngy 06 thng 5 n!m 2015 "#a B$ K% ho&"h ' ) t
*)y +,nh "h t%t . h s m th) 4y .7
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H S MI THU
S% )*+# ,-* .)/#0 11111111111111111
T23 ,-* .)/#0 11111111111111111
D4 530 11111111111111111 [ghi s hiu gi thu, tn gi thu v tn d n
theo k hoch la chn nh thu]
P)5. )63) 3,670 11111111111111111
[ghi ngy !t "u #ht hnh h$ s% &'i thu cho nh thu]
893 )63) :;< .)=> ?#7@. B3)0 11111111111111111
[ghi s (uyt ")nh, ngy #ht hnh (uyt ")nh #h duyt h$ s% &'i thu]
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MC LC
8 t9 t:m tt ;;;;;;;;;;;;;;;;;;;;;;;;;; '%t tt;;;;;;;;;;;;;;;;;;;;;;;;??????? 6P)/3 ' TH TC U THU;;;;;;;;;;;;;;;;;; @
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M\ T] T^M TT
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Ahng ny ")ng "G thng tn nhSm g nh th) "h)In U, h s DJth)? Thng tn Uao gm "" *)y +,nh 'P 'F" "h)In U,V n$ h s DJth)V mW th)V +nh g h s DJ th) ' tXao hQ +ng? AhC +Q" sYDRng m khng +Q" sYa +Z "" *)y +,nh W Ahng ny?
C)J3, II 8a3, `b F*+# E# .)/#
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hFn hQ +ng (Th U9o .nh7 ' B9o .nh tPn t&m bng (n%) ": y)") 'P t&m bng7 Do nh th) tXng th) hon "hCnh tX[" kh hQ+ng ": hF) .J"?
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HfKT H s +P 4)Gt 'P k^ th)t
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P)/3 ' TH TC U THU
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1?1? Bn m th) *)y +,nh t& 8DLht hnh U$ Hf8Tny +L .Ja "hln nh th) thJ" hFn g: th) 4y . +Q"m t9 tXong hn 2 - O) ") 'P 4y .?
1?2? Tn g: th) s hF)V s .Qng "" hn (tXng hQg: th) "ha thnh nhP) hn +$" .7 *)y +,nh t& 8DL?
1?3? Th gan thJ" hFn hQ +ng *)y +,nh t& 8DL?
N,#3 %3 dg)n 'n (ho" hng thb" th) 4% 'n7 +L sY DRng "ho
g: th) +Q" *)y +,nh t& 8DL? H63) * qBEng ""h sa)p gY tXJ" t%V theo +ng U) +FnV a4ho" e-ma.?
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dh th) h9 "h,) ml "h h\ .n *)an +%n 'F" "h)InU, ' n$ HfcT? TXong ml tXng hQV Bn m th) s]khng h9 "h,) tX"h nhFm 'P "" "h h\ .n *)an +%n'F" tham DJ th) "#a nh th)?
~ N,3 3,bi9 HSDT
HfcT "ng nh tGt "9 "" th t= ' t .F) .n *)an +%nHfcT tXao +Z g>a nh th) '[ Bn m th) +Q" '%t
USng ngn ng> *)y +,nh tXong 8DL?
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10?1? HfKT h9 Uao gm h s 'P hnh "h\nhV h.rV h s 'P n!ng .J" ' knh nghFmV +P 4)Gt 'P k^ th)t"#a nh th) theo y) ") "#a Hf8T? AR thL nh sa)p
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a7 n DJ th) th)$" HfKT theo *)y +,nh t& 8R" 11AcdT
U7 Thqa th)n .n Danh + '[ tXng hQ nh th) .nDanh theo 8E) s 03 Ahng BL) mE) DJ th)
"7 B9o +9m DJ th) theo *)y +,nh t& 8R" 1M AcdT
D7 T .F) "hbng mnh t ""h hQ .F "#a nh th) theo*)y +,nh t& 8R"
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th) h9 ": "am k%t USng '!n U9n 'P 'F" 'En + bng y)") thJ" hFn g: th)?
' T)63) )/3e f#E. :
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h9 m t9 +# "h t%t +L "hbng mnh t\nh hx hQ "#a +P4)Gt + '[ "" y) ") "ng 'F" ' th h&n "n honthnh "ng 'F"?
'[ G*5 `4 .)/#6 ,*a< ,*5
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8R" 20?2V 20?3 AcdT? Th g9m g s] +Q" Bn mth) U9o *)9n nh HfcT ' +Q" mW +ng th "xngHfTA "#a nh th)?
1
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)J3, 53 :.)#. .)97 .)@.x>3, HSDT
": thL +P 4)Gt hng n k^ th)t thay th% th_ hng n k^th)t thay th% +: m[ +Q" 4em 4}t?
15?2? hng n k^ th)t thay th% "hC +Q" 4em 4}t khhng n "h\nh +Q" +nh g . + bng y) ") ' nh
th) +Q" 4% h&ng thb nhGt? TXong tXng hQ nyV nhth) h9 ")ng "G tGt "9 "" thng tn "n th%t +L Bn mth) ": thL +nh g hng n k^ th)t thay th%V Uao gmpth)y%t mnhV U9n ']V thng s k^ th)tV UFn h tZ "hb"th "ngV t%n +$ th "ng ' "" thng tn .n *)an kh"?F" +nh g hng n k^ th)t thay th% tXong HfcT thJ"hFn theo *)y +,nh t& 8R" 6 Ahng T) "h)In +nhg HfcT?
'w 3, .*e3`4 .)/# 63, .*e3 .)93).>53
ng tPn DJ th) ' +ng tPn thanh ton *)y +,nh t&8DL?
'z T)K* ,*93 -)*+# F4 i9HSDT
1@?1? HfcT Uao gm HfKT ' HfTA h9 ": hF).J" khng ngn hn th h&n *)y +,nh t& 8DL? HfKTho" HfTA no ": th h&n hF) .J" ngn hn *)y +,nhs] khng +Q" t% tR" 4em 4}tV +nh g?
1@?2? TXong tXng hQ "n th%tV tX[" kh h%t th h&n hF).J" "#a HfcTV Bn m th) ": thL +P ngh, "" nh th)ga h&n hF) .J" "#a HfcT (ga h&n hF) .J" "#a "9HfKT ' HfTA7V +ng th y) ") nh th) gah&n tng bng th gan ": hF) .J" "#a U9o +9m DJ th)(USng th gan ": hF) .J" "#a HfcT sa) kh ga h&n "$ngthm 30 ngy7? d%) nh th) khng "hG nhn 'F" ga h&nhF) .J" "#a HfcT th_ HfcT "#a nh th) khng +Q"4em 4}t t% ' nh th) s] +Q" nhn .& U9o +9m DJ th)?
dh th) "hG nhn +P ngh, ga h&n khng +Q" h} thay+Z UGt k n$ D)ng no "#a HfcT? F" +P ngh, ga h&n '"hG th)n ho" khng "hG th)n ga h&n h9 +Q" thLhFn USng '!n U9n?
'}8a> a< `4.)/#
1M?1? Kh tham DJ th)V nh th) h9 thJ" hFn UFn hU9o +9m DJ th) tX[" th +Lm +:ng th) theo h_nh thb"
th U9o .nh Do ngn hng ho" tZ "hb" t\n DRng ho&t +$nghQ h t& Ft dam ht hnh ho" +t "l" USng f}"(+ '[ tXng hQ +t "l"7 nh *)y +,nh t& 8R" 1M?2
20
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AcdT? TXng hQ sY DRng th U9o .nh th_ th U9o .nh+: h9 theo 8E) s 0< Ahng - BL) mE) DJ th) ho"theo m$t h_nh thb" kh" tng tJ nhng h9 Uao gm +y+# "" n$ D)ng " U9n "#a U9o .nh DJ th)? TXng hQ
HfcT +Q" ga h&n hF) .J" theo *)y +,nh t& 8R" 1@?2AcdT th_ hF) .J" "#a U9o +9m DJ th) "ng h9 +Q" gah&n tng bng?
TXng hQ .n Danh th_ h9 thJ" hFn UFn h U9o +9mDJ th) theo m$t tXong ha ""h sa)p
a7 T=ng thnh 'n tXong .n Danh s] thJ" hFn Xng X] U9o+9m DJ th) nhng U9o +9m tZng g tX, khng thG hnmb" y) ") *)y +,nh t& 8R" 1M?2 AcdT n%) U9o +9m DJ
th) "#a m$t thnh 'n tXong .n Danh +Q" 4" +,nh .khng hQ .F th_ HfcT "#a .n Danh +: s] khng +Q"4em 4}tV +nh g t%? d%) UGt k thnh 'n no tXong .nDanh ' h&m *)y +,nh "#a h .)t DEn +%n khng +Q"hon tX9 U9o +9m DJ th) theo *)y +,nh t& 8R" 1M?5AcdT th_ U9o +9m DJ th) "#a tGt "9 thnh 'n tXong .nDanh s] khng +Q" hon tX9
U7 A" thnh 'n tXong .n Danh thqa th)n +L m$t thnh
'n "h,) tX"h nhFm thJ" hFn UFn h U9o +9m DJ th)"ho thnh 'n .n Danh +: ' "ho thnh 'n kh" tXong.n Danh? TXong tXng hQ nyV U9o +9m DJ th) ": thL
Uao gm tn "#a .n Danh ho" tn "#a thnh 'n "h,)tX"h nhFm thJ" hFn UFn h U9o +9m DJ th) "ho "9.n Danh nhng U9o +9m tZng g tX, khng thG hn mb"y) ") *)y +,nh t& 8R" 1M?2 AcdT? d%) UGt k thnh'n no tXong .n Danh ' h&m *)y +,nh "#a h .)tDEn +%n khng +Q" hon tX9 U9o +9m DJ th) theo *)y+,nh t& 8R" 1M?5 AcdT th_ U9o +9m DJ th) s] khng+Q" hon tX9?
1M?2? tX,V +ng tPn ' th gan hF) .J" "#a U9o +9m DJth) theo *)y +,nh t& 8DL?
1M?3? B9o +9m DJ th) +Q" "o . khng hQ .F kh th)$"m$t tXong "" tXng hQ sa) +yp ": g tX, thG hnV thgan hF) .J" ngn hn so '[ y) ") *)y +,nh 8R" 1M?2
AcdTV khng +ng tn Bn m th) (+n ', thR hWng7Vkhng h9 . U9n g" ' khng ": "h> kr hQ .F ho" ":
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km theo +P) kFn gy UGt .Q "ho Bn m th)?
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TH Bd A HfTA THO THV Bd AHHfTA THO TH?
TXng hQ ": hng n k^ th)t thay th% theo *)y +,nht& 8R" 15 AcdT th_ nh th) h9 "h)In U, 1 U9n g" '
m$t s U9n "hR h s theo s .Qng *)y +,nh t& 8DL?TXn tXang U_a "#a "" h s h9 gh Xv Bd A T Hd {d K THT THO THV BdAH T Hd {d K THT THOTH?
1N?2? dh th) h9 "h,) tX"h nhFm 'P t\nh thng nhGtg>a U9n g" ' U9n "hR? TXng hQ ": sJ sa kh"g>a U9n g" ' U9n "hR nhng khng .m thay +Z thb
tJ 4% h&ng nh th) th_ "!n "b 'o U9n g" +L +nhg? TXng hQ ": sJ sa kh" g>a U9n g" ' U9n"hR DEn +%n k%t *)9 +nh g tXn U9n g" kh" k%t*)9 +nh g tXn U9n "hRV .m thay +Z thb tJ 4%h&ng nh th) th_ HfcT "#a nh th) U, .o&?
1N?3? B9n g" "#a HfKTV HfTA h9 +Q" +nhmy ho" '%t USng mJ" khng haV +nh s tXang theothb tJ .n tR"? n DJ th)V th g9m g (n%) ":7V ""
'!n U9n UZ s)ngV .m Xv HfcTV U9ng g ' "" UL) mE)kh" t& Ahng BL) mE) DJ th) h9 +Q" +&DFn hQ h "#a nh th) ho" ng +Q" #y *)yPnhQ h kr tn ' +:ng DG) (n%) ":7V tXng hQ #y*)yPn h9 ": gGy #y *)yPn theo 8E) s 02 Ahng -BL) mE) DJ th) ho" U9n "hR P) .F "ng tyV |)y%t+,nh thnh . "h nhnh +Q" "hbng thJ" ho" "" t .F)kh" "hbng mnh thIm *)yPn "#a ng +Q" #y *)yPn '+Q" n$ "xng '[ HfcT?
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"#a ng kr +n DJ th)?
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20?1? T +Jng HfKT Uao gm U9n g" ' "" U9n "hRHfKTV Un ngo h9 gh Xv H f T K THT? T +Jng HfTA Uao gm U9n g" ' ""
U9n "hR HfTAV Un ngo h9 gh Xv H f T T AHdH?
TXng hQ nh th) ": sYa +ZV thay th% HfKTVHfTA th_ h s sYa +ZV thay th% (Uao gm U9n g" '"" U9n "hR7 h9 +Q" +Jng tXong "" t Xng UFt '[ t+Jng HfKT ' t +Jng HfTAV Un ngo h9 ghXv H f T K THT f V Hf T K THT THO THV H f
T T AHdH f V H f T T AHdH THO TH?
TXng hQ nh th) ": +P 4)Gt hng n k^ th)t thayth% th_ ton U$ hng n k^ th)t thay th%V Uao gm "9 +P4)Gt 'P k^ th)t ' +P 4)Gt 'P t "h\nh h9 +Q" +JngtXong "" t Xng UFt '[ t +Jng HfKT ' t +JngHfTAV Un ngo h9 gh Xv T Hd{d K THT THO TH?
A" t +Jngp HfKTV HfTA HfKT sYa +ZVHfKT thay th%V HfTA sYa +ZV HfTA thay th%(n%) ":7 +P 4)Gt hng n k^ th)t thay th% (n%) ":7 h9+Q" nm hong? A"h nm hong theo *)y +,nh Xng"#a nh th)?
20?2? TXn "" t +Jng h s h9p
a7 h tn ' +,a "hC "#a nh th)
U7 h tn ng nhn . tn Bn m th) theo *)y +,nh t&8R" 21?1 AcdT
"7 h tn g: th) theo *)y +,nh t& 8R" 1?2 AcdT
D7 h Dng "h> "9nh Uop khng +Q" mW tX[" th +LmmW HfKT + '[ t +Jng HfKT ' t +JngHfKT sYa +ZV HfKT thay th% (n%) ":7 khng+Q" mW tX[" th +Lm mW HfTA + '[ t +JngHfTA ' t +Jng HfTA sYa +ZV HfTA thayth% (n%) ":7?
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20?3? dh th) h9 "h,) tX"h nhFm 'P h) *)9 ho" sJUGt .Q n%) khng t)n theo *)y +,nh "#a Hf8T ny nhkhng nm hong ho" .m mGt nm hong HfcT tXong*) tX_nh "h)yLn +%n Bn m th)V khng gh +ng ""
thng tn tXn t +Jng HfcT theo h[ng DEn *)y +,nh t&"" 8R" 20?1 ' 20?2 AcdT? Bn m th) s] khng "h,)tX"h nhFm 'P t\nh U9o mt thng tn "#a HfcT n%) nhth) khng thJ" hFn +ng *)y +,nh n) tXn?
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sa)p gY '!n U9n tXJ" t%V theo +ng U) +FnV a4 ho"e-ma.?
25?2? F" .m Xv HfcT g>a nh th) ' Bn m th)+Q" thJ" hFn thng *)a '!n U9n?
25?3? TXong kho9ng th gan theo *)y +,nh t& 8DLVtXng hQ nh th) ht hFn HfcT "#a m_nh th%) ""t .F) "hbng mnh t ""h hQ .FV n!ng .J" ' knhnghFm th_ nh th) +Q" h} gY t .F) +%n Bn mth) +L .m Xv 'P t ""h hQ .FV n!ng .J" ' knh nghFm"#a m_nh? Bn m th) ": tX"h nhFm t% nhn nh>ngt .F) .m Xv "#a nh th) +L 4em 4}tV +nh g "" t.F) .m Xv 'P t ""h hQ .FV n!ng .J" ' knh nghFm
+Q" "o nh m$t hn "#a HfcT? Bn m th) h9thng Uo USng '!n U9n "ho nh th) 'P 'F" + nhn+Q" "" t .F) .m Xv "#a nh th) USng m$t tXongnh>ng ""h sa)p gY tXJ" t%V theo +ng U) +FnV a4ho" e-ma.?
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"h% ho" thL hFn sJ khng "hG nhn hon ton + '[ ""y) ") n) tXong Hf8T
26?3? Bq s:t n$ D)ng . 'F" nh th) khng ")ng "G+Q" m$t hn ho" ton U$ thng tn hay t .F) theo y)
") n) tXong Hf8T?
z X5 B3).r3) 5 3,i9 HSDT
2@?1? Bn m th) s] 4" +,nh t\nh + bng "#a HfcT DJatXn n$ D)ng "#a HfcT theo *)y +,nh t& 8R" 10 AcdT?
2@?2? HfcT + bng " U9n . HfcT + bng "" y) ")n) tXong Hf8T m khng ": "" sa kh"V +t +P) kFnho" Uq s:t n$ D)ng " U9n? fa kh"V +t +P) kFn ho" Uqs:t n$ D)ng " U9n nghua . nh>ng +Lm tXong HfcT mp
a7 n%) +Q" "hG nhn th_ s] gy 9nh hWng +ng kL +%nh&m 'V "hGt .Qng hay hF) *)9 sY DRng "#a "ng tX_nh+Q" *)y +,nh tXong hQ +ng gy h&n "h% +ng kL 'khng thng nhGt '[ Hf8T + '[ *)yPn h&n "#a Ah#+) t ho" nghua 'R "#a nh th) tXong hQ +ng
U7 n%) +Q" sYa .& th_ s] gy 9nh hWng khng "ng USng+%n ', th% "&nh tXanh "#a nh th) kh" ": HfcT + bng" U9n y) ") n) tXong Hf8T?
2@?3? Bn m th) h9 kLm tXa "" kh\a "&nh k^ th)t "#aHfcT theo 8R" 13 AcdT ' 'F" kLm tXa +P 4)Gt k^th)t nhSm khng +,nh XSng tGt "9 "" y) ") n) tXonghn 2 O) ") 'P 4y . + +Q" + bng ' HfcTkhng ": nh>ng sa kh"V +t +P) kFn hay Uq s:t "" n$D)ng " U9n?
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nh>ng +Lm "ha hx hQ ho" sa s:t khng nghmtXlng tXong HfcT .n *)an +%n "" y) ") 'P t .F)?O) ") ")ng "G "" thng tn ' "" t .F) +L kh"
hR" "" sa s:t ny khng +Q" .n *)an +%n UGt k kh\a
"&nh no "#a g DJ th) n%) khng + bng y) ") n:tXn "#a Bn m th) th_ HfcT "#a nh th) ": thL s] U,.o&?
2M?3? [ +P) kFn HfcT + bng " U9n Hf8TV Bn mth) s] +P) "hCnh "" sa s:t khng nghm tXlng ' ": thL+,nh .Qng +Q" .n *)an +%n g DJ th)? Theo +:V g DJth) s] +Q" +P) "hCnh +L h9n nh "h h\ "ho "" h&ngmR" U, th%) ho" "ha + bng y) ") 'F" +P) "hCnh
ny "hC hon ton nhSm mR" +\"h so snh "" HfcT?~ N)6 .)/#)k
2N?1? dh th) "h\nh +Q" kr k%t hQ +ng '[ "" nh th)hR tXong Danh s"h "" nh th) hR k kha theo 8E) s1M(a7 Ahng BL) mE) DJ th)? F" sY DRng nhth) hR s] khng .m thay +Z "" tX"h nhFm "#a nhth) "h\nh? dh th) "h\nh h9 "h,) tX"h nhFm 'P kh.QngV "hGt .QngV t%n +$ ' "" tX"h nhFm kh" + '[
hn "ng 'F" Do nh th) hR thJ" hFn? d!ng .J" ' knhnghFm "#a nh th) hR s] khng +Q" 4em 4}t kh +nhg HfcT "#a nh th) "h\nh (tX= tXng hQ Hf8T *)y+,nh +Q" h} sY DRng nh th) hR +" UFt7? B9n thnnh th) "h\nh h9 + bng "" t) "h\ n!ng .J" (khng4}t +%n n!ng .J" ' knh nghFm "#a nh th) hR7?
TXng hQ tXong HfcTV n%) nh th) "h\nh khng +P 4)GtsY DRng nh th) hR "ho m$t "ng 'F" "R thL ho" khngDJ k%n "" "ng 'F" s] sY DRng nh th) hR th_ +Q" hL). nh th) "h\nh ": tX"h nhFm thJ" hFn ton U$ "" "ng
'F" th)$" g: th)? TXng hQ tXong *) tX_nh thJ" hFnhQ +ngV n%) ht hFn 'F" sY DRng nh th) hR th_ nhth) "h\nh s] +Q" "o . ' h&m hnh ' "h)yLn nhQngth) theo *)y +,nh t& 8R" 3 AcdT?
2N?2? dh th) "h\nh "hC +Q" sY DRng nh th) hR thJ"hFn "" "ng 'F" '[ tZng g tX, Dnh "ho nh th) hRkhng 'Qt *) t .F hn tX!m (~7 tXn g DJ th) "#a nhth) theo *)y +,nh t& 8DL?
2N?3? dh th) "h\nh khng +Q" sY DRng nh th) hR "ho"ng 'F" kh" ngo "ng 'F" + k kha sY DRng nh th)
2N
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hR n) tXong HfcT 'F" thay th%V UZ s)ng nh th) hRngo Danh s"h "" nh th) hR + n) tXong HfcT ''F" sY DRng nh th) hR 'Qt *) t .F theo *)y +,nh t&8R" 2N?2 AcdT "hC +Q" thJ" hFn kh ": .r Do 4" +ngVhQ .r ' +Q" Ah# +) t "hG th)n tXng hQ sY DRngnh th) hR "ho "ng 'F" kh" ngo "ng 'F" + k khasY DRng nh th) hRV ngo Danh s"h "" nh th) hR +n) tXong HfcT m "ha +Q" Ah# +) t "hG th)n +Q""o . hnh ' "h)yLn nhQng th)?
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' MHSXT
31?1? dgo& tX= "" tXng hQ *)y +,nh t& 8R" 22 '8R" 23 AcdTV Bn m th) h9 mW "ng kha ' +l"toV Xv "" thng tn theo 8R" 31?3 AcdT "#a tGt "9HfKT th)$" HfcT + nhn +Q" tX[" th +Lm
+:ng th)? F" mW HfKT h9 +Q" t%n hnh "ngkha theo th gan ' +,a +Lm *)y +,nh t& 8DL tX[" sJ"hbng k%n "#a +& DFn "" nh th) tham DJ . mWHfKT ' +& DFn "#a "" " *)anV tZ "hb" ": .n*)an? F" mW HfKT khng hR th)$" 'o sJ ": mthay 'ng mt "#a +& DFn nh th) tham DJ th)?
31?2? TXng hQ nh th) ": +P ngh, Xt ho" thay th%HfcT th_ tX[" tn Bn m th) s] mW ' +l" toV Xv
thng tn tXong t +Jng '!n U9n thng Uo Un ngo ":gh "h> jT HfcTV t +Jng HfcT "#a nh th) ": +Pngh, Xt HfcT s] +Q" g> ng)yn nm hong ' tX9 .&ng)yn tX&ng "ho nh th)? Bn m th) s] khng "hGnhn "ho nh th) Xt HfcT ' 'En mW HfKT tngbng n%) '!n U9n thng Uo jT HfcT khng kmtheo t .F) "hbng mnh ng kr '!n U9n +: . +& DFnhQ h "#a nh th)?
T% theoV Bn m th) s] mW ' +l" toV Xv thng tntXong t +Jng '!n U9n thng Uo Un ngo ": gh "h>THO TH HfKT HfKT s] +Q" thay USngHfKT thay th% tng bng t +Jng HfKT Uan+) s] +Q" g> ng)yn nm hong ' +Q" tX9 .&ng)yn tX&ng "ho nh th)? HfKT s] khng +Q" thayth% n%) '!n U9n thng Uo thay th% HfKT khng kmtheo t .F) "hbng mnh ng kr '!n U9n +: . +& DFnhQ h "#a nh th)?
'[ "" t +Jng '!n U9n thng Uo f HfKT th_ '!n U9n thng Uo gY km s] +Q" mW '+l" toV Xv "xng '[ "" HfKT sYa +Z tng bng? Bnm th) s] khng "hG nhn "ho nh th) sYa +ZHfKT n%) '!n U9n thng Uo sYa +Z HfKTkhng km theo t .F) "hbng mnh ng kr '!n U9n +:. +& DFn hQ h "#a nh th)? AhC ": "" HfKT+Q" mW ' +l" tXong . mW HfKT m[ +Q" t% tR"
4em 4}t ' +nh g?31?3? F" mW HfKT +Q" thJ" hFn + '[ t=ng
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HfKT ho" HfKT thay th% (n%) ":7 theo thb tJ"h> " tn "#a nh th) ' theo tX_nh tJ sa) +yp
a7 KLm tXa nm hong sa) +: mW "" t h s Unngo +P H f T K THTV H f
T K THT f (n%) ":7 ho" Hf T K THT THO TH (n%) ":7
U7 8W U9n g" HfKTV HfKT sYa +Z (n%) ":7ho" HfKT thay th% (n%) ":7 ' +l" toV Xv nh>ngthng tn sa)p tn nh th)V th gan ": hF) .J" "#aHfKTV th gan thJ" hFn hQ +ng gh tXong +n DJth) th)$" HfKTV g tX, "#a U9o +9m DJ th)V thgan ": hF) .J" "#a U9o +9m DJ th) ' "" thng tn
kh" m Bn m th) thGy "n th%t"7 l" toV Xv s .Qng U9n "hR HfKT ' "" thngtn ": .n *)an kh"V Uao gm "9 thng tn .n *)an +%n+P 4)Gt hng n k^ th)t thay th% "#a nh th) (n%)":7
D7 & DFn "#a Bn m th) tham DJ . mW th) h9 kr4" nhn 'o U9n g" +n DJ th) th)$" HfKTV gGy) *)yPn "#a ng +& DFn theo h .)t "#a nh th)
(n%) ":7 tho9 th)n .n Danh (n%) ":7 U9o +9m DJ th)?Bn m th) khng +Q" .o& Uq UGt k HfcT no khmW th)V tX= "" HfcT n$ m)$n theo *)y +,nh t& 8R"22 AcdT
+7 Bn m th) ' "" nh th) tham DJ mW HfKTnm hong "" t h s Un ngo +P H f T T AHdHV H f T TAHdH f V H f T T AHdH
THO TH ""h nm hong Do Bn m th) ' "" nhth) thng nhGt? fa) kh nm hongV Bn m th) ": tX"hnhFm U9o *)9n "" t h s n) tXn theo "h% +$ *)9n .rh s mt "ho +%n kh mW HfTA theo *)y +,nh t& 8R"33 AcdT?
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nghua ' mGt hF) .J"? Bn U9n mW HfKT s] +Q"gY +%n tGt "9 "" nh th) tham DJ th)?
53) ,*5HSXT
32?1? Bn m th) s] DRng "" t) "h\ +nh g .Ft ktXong 8R" ny ' hng h +nh g theo *)y +,nh t&
8DL+L +nh g "" HfKT? Khng +Q" h} sY DRngUGt k t) "h\ hay hng h +nh g no kh"?
32?2? KLm tXa ' +nh g t\nh hQ .F "#a HfKTp
a7 F" kLm tXa ' +nh g t\nh hQ .F "#a HfKT +Q"thJ" hFn theo *)y +,nh t& 8R" 1 Ahng T) "h)In+nh g HfcT
U7 dh th) ": HfKT hQ .F +Q" 4em 4}tV +nh g
t% 'P n!ng .J" ' knh nghFm?32?3? nh g 'P n!ng .J" ' knh nghFmp
a7 F" +nh g 'P n!ng .J" ' knh nghFm +Q" thJ"hFn theo t) "h)In +nh g *)y +,nh t& 8R" 2 Ahng T) "h)In +nh g HfcT
U7 dh th) ": n!ng .J" ' knh nghFm + bng y) ")+Q" 4em 4}tV +nh g t% 'P k^ th)t?
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MHSXTC
33?1? F" mW HfTA +Q" t%n hnh "ng kha theo thgan ' t& +,a +Lm n) tXong '!n U9n thng Uo Danh s"h"" nh th) + bng y) ") 'P k^ th)tV tX[" sJ "hbngk%n "#a +& DFn "" nh th) tham DJ . mW HfTA
' +& DFn "#a "" " *)anV tZ "hb" ": .n *)an? F"mW HfTA khng hR th)$" 'o sJ ": mt hay 'ngmt "#a +& DFn nh th) + bng y) ") 'P k^ th)t?
33?2? T& . mW HfTAV Bn m th) "ng kha '!nU9n h D)yFt Danh s"h nh th) + bng y) ") 'P k^th)tV sa) +: t%n hnh kLm tXa nm hong "#a t h s
Un ngo +P H f T T AHdHV Hf T T AHdH f ho" H f
T T AHdH THO TH?33?3? TXng hQ nh th) ": +P ngh, thay th% HfTAVBn m th) s] mW ' +l" toV Xv thng tn "#a t +Jng'!n U9n thng Uo Un ngo ": gh "h> THO THHfTA HfTA s] +Q" thay USng HfTA thayth% tng bng t +Jng HfTA Uan +) s] +Q" g>ng)yn nm hong ' +Q" tX9 .& ng)yn tX&ng "ho nhth)? HfTA s] khng +Q" thay th% n%) '!n U9n thng
Uo thay th% HfTA khng km theo t .F) "hbngmnh ng kr '!n U9n +: . +& DFn hQ h "#a nhth)?
'[ "" t +Jng '!n U9n thng Uo f HfTA th_ '!n U9n thng Uo gY km s] +Q" mW '+l" toV Xv "xng '[ "" HfTA sYa +Z tng bng? Bnm th) s] khng "hG nhn "ho nh th) sYa +ZHfTA n%) '!n U9n thng Uo sYa +Z HfTA khngkm theo t .F) "hbng mnh ng kr '!n U9n +: . +&DFn hQ h "#a nh th)? AhC ": "" HfTA +Q" mW' +l" t& U)Z mW HfTA m[ +Q" t% tR" 4em 4}t '+nh g?
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HfTAV g DJ th) tXong +n DJ th) th)$" HfTAVg DJ th) gh tXong U9ng tZng hQ g DJ th)V g tX,g9m g (n%) ":7V th gan ": hF) .J" "#a HfTA '"" thng tn kh" m Bn m th) thGy "n th%t?
TXng hQ g: th) "ha thnh nhP) hn +$" . th_"n h9 +l" g DJ th) ' g tX, g9m g (n%) ":7 "hot=ng hn? AhC nh>ng thng tn 'P g9m g +Q" +l"tXong . mW HfTA m[ +Q" t% tR" 4em 4}t ' +nhg
U7 l" toV Xv s .Qng U9n "hR HfTA ' "" thngtn ": .n *)an kh"
"7 & DFn "#a Bn m th) h9 kr 4" nhn 'o U9n
g" HfTAV th g9m g (n%) ":7? Bn m th)khng +Q" .o& Uq UGt k HfTA no "#a "" nh th)": tn tXong Danh s"h nh th) + bng y) ") 'P k^th)t kh mW HfTA?
33?5? Bn m th) h9 . Un U9n mW HfTA tXong+: Uao gm "" thng tn *)y +,nh t& "" 8R" 33?2V 33?3' 33?< AcdT? & DFn "#a "" nh th) tham DJ . mWHfTA s] +Q" y) ") kr 'o Un U9n? F" th%)
"h> kr nh th) tXong Un U9n s] khng .m "ho Un U9nmGt r nghua ' mGt hF) .J"? Bn U9n mW HfTA s]+Q" gY +%n tGt "9 "" nh th) + bng y) ") 'P k^th)t?
[ 53) ,*5HSXTC 6f@ )p3, 3)6.)/#
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U7 fa) kh +nh g "h t%t HfTAV Bn m th) .Danh s"h 4% h&ng nh th) tX_nh Ah# +) t h D)yFt?
dh th) 4% h&ng thb nhGt +Q" m 'o thng th9o hQ+ng? F" 4% h&ng nh th) thJ" hFn theo *)y +,nh t&
8DL?3
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bng y) ") 'P k^ th)t ho" .Gy mb" +n g tXong DJ ton+Q" D)yFt n%) "hC ": D)y nhGt nh th) ny 'Qt *)a U["+nh g 'P k^ th)t +L .m " sW thng th9o + '[ sa.F"h th%) +:?
35?3? d$ D)ng thng th9o hQ +ngpa7 Thng th9o 'P nh>ng n$ D)ng "ha +# "h t%tV "ha Xvho" "ha hx hQV thng nhGt g>a Hf8T ' HfKTVHfTA g>a "" n$ D)ng kh" nha) tXong HfKTVHfTA ": thL DEn +%n "" ht snhV tXanh "hG ho" 9nhhWng +%n tX"h nhFm "#a "" Un tXong *) tX_nh thJ"hFn hQ +ng
U7 Thng th9o 'P "" sa .F"h Do nh th) ht hFn ' +P
4)Gt tXong HfTA (n%) ":7V Uao gm "9 "" +P 4)Gt thay+Z ho" hng n k^ th)t thay th% "#a nh th) n%)tXong Hf8T ": *)y +,nh "ho h} nh th) "ho hngn k^ th)t thay th%
"7 Thng th9o 'P nhn sJp
TXong *) tX_nh thng th9oV nh th) khng +Q" thay +Znhn sJ "h# "ht + +P 4)Gt tXong HfKT +L +9m nhFm"" ', tX\ nh "h# nhFm th%t k%V "h# nhFm kh9o st (+'[ g: th) 4y . ": y) ") nh th) h9 thJ" hFn th%tk% m$t ho" ha U[" tX[" kh th "ng7V ', tX\ "hC h)ytXWng "ng tXngV tX= tXng hQ Do th gan +nh gHfcT k}o D hn so '[ *)y +,nh ho" '_ .r Do UGt kh9khng m "" ', tX\ nhn sJ "h# "ht Do nh th) + +P 4)Gtkhng thL tham ga thJ" hFn hQ +ng? TXong tXng hQ+:V nh th) +Q" *)yPn thay +Z nhn sJ kh" nhng h9
U9o +9m nhn sJ DJ k%n thay th% ": tX_nh +$V knh nghFm
' n!ng .J" tng +ng ho" "ao hn '[ nhn sJ + +P4)Gt ' nh th) khng +Q" thay +Z g DJ th)
D7 Thng th9o 'P "" 'Gn +P ht snh tXong *) tX_nh .Ja"hln nh th) (n%) ":7 nhSm mR" t) hon thFn "" n$D)ng "h t%t "#a g: th)
+7 Thng th9o 'P "" sa s:t khng nghm tXlng *)y +,nht& 8R" 2M AcdT
e7 Thng th9o 'P "" n$ D)ng "n th%t kh"?35?
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ga thng th9o t%n hnh hon thFn DJ th9o '!n U9n hQ+ng +P) kFn "R thL "#a hQ +ngV hR .R" hQ +ng gmDanh mR" "h t%t 'P h&m ' "ng 'F"V U9ng g hQ +ngVt%n +$ thJ" hFn?
35?5? TXng hQ thng th9o khng thnh "ngV Bn mth) Uo "o Ah# +) t 4em 4}tV *)y%t +,nh m nh th)4% h&ng t% theo 'o thng th9o tXng hQ thng th9o'[ "" nh th) 4% h&ng t% theo khng thnh "ng th_Bn m th) Uo "o Ah# +) t 4em 4}tV *)y%t +,nh h#yth) theo *)y +,nh t& +Lm a 8R" 3N?1 AcdT?
w *e# :*+3f. `#7+. .x3,
.)/#
dh th) +Q" 4em 4}tV +P ngh, tXng th) kh + bng +#"" +P) kFn sa) +yp
36?1? A: HfcT hQ .F
36?2? A: n!ng .J" ' knh nghFm + bng y) ") theo *)y+,nh t& 8R" 2 Ahng T) "h)In +nh g HfcT
36?3? A: +P 4)Gt 'P k^ th)t + bng y) ") theo *)y +,nht& 8R" 3 Ahng T) "h)In +nh g HfcT
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e7 Th gan thJ" hFn hQ +ng
g7 canh s"h nh th) khng +Q" .Ja "hln ' t:m tt 'P .rDo khng +Q" .Ja "hln "#a t=ng nh th)?
3@?2? TXng hQ h#y th) theo *)y +,nh t& +Lm a 8R"
3N?1 AcdTV tXong '!n U9n thng Uo k%t *)9 .Ja "hln nhth) h9 n) Xv .r Do h#y th)?
3@?3? fa) kh thng Uo k%t *)9 .Ja "hln nh th) theo *)y+,nh t& 8R" 3@?1 AcdTV n%) nh th) khng +Q" .Ja"hln ": '!n U9n hq 'P .r Do khng +Q" .Ja "hln th_ tXongth gan t +a 5 ngy .m 'F" nhng h9 tX[" ngy krhQ +ngV Bn m th) h9 ": '!n U9n tX9 . gY "ho nhth)?
} T)3, q5>)E .)#3HSDT 6 .x9>)j 3,
ng th '[ '!n U9n thng Uo k%t *)9 .Ja "hln nh th)VBn m th) gY thng Uo "hG th)n HfcT ' tXao hQ+ngV Uao gm "9 y) ") 'P UFn h U9o +9m thJ" hFnhQ +ngV th gan hon thFnV kr k%t hQ +ng theo 8E)s 23 Ahng BL) mE) hQ +ng "ho nh th)tXng th) '[ +P) kFn nh th) + +Q" 4" mnh . +#n!ng .J" +L thJ" hFn tt hQ +ng? Thng Uo "hG th)nHfcT ' tXao hQ +ng . m$t hn "#a h s hQ +ng?TXng hQ nh th) tXng th) khng +%n hon thFnV krk%t hQ +ng ho" khng n$ U9o +9m thJ" hFn hQ +ngtheo th h&n n) tXong thng Uo "hG th)n HfcT ' tXaohQ +ng th_ nh th) s] U, .o& ' khng +Q" nhn .& U9o+9m DJ th) theo *)y +,nh t& +Lm + 8R" 1M?5 AcdT?
~ Hi7 .)/# 3N?1? Bn m th) s] thng Uo h#y th) tXong tXng hQsa) +yp
a7 TGt "9 HfcT khng + bng +Q" "" y) ") n) tXongHf8T
U7 Thay +Z mR" t)V h&m ' +) t + gh tXong Hf8T
"7 Hf8T khng t)n th# *)y +,nh "#a h .)t 'P +G)th) ho" *)y +,nh kh" "#a h .)t ": .n *)an DEn +%nnh th) +Q" .Ja "hln khng + bng y) ") +L thJ" hFng: th)V DJ n
D7 A: USng "hbng 'P 'F" +aV nhnV m g[ h .$V thngth)V gan .nV .Q DRng "hb" 'RV *)yPn h&n +L "an thF tXh .)t 'o ho&t +$ng +G) th) DEn +%n .m sa .F"h k%t
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*)9 .Ja "hln nh th)?
3N?2? TZ "hb"V " nhn ' h&m *)y +,nh h .)t 'P +G)th) DEn +%n h#y th) theo *)y +,nh t& +Lm " ' +Lm D8R" 3N?1 AcdT h9 +Pn Ux "h h\ "ho "" Un .n *)an
' U, 4Y .r theo *)y +,nh "#a h .)t?3N?3? TXng hQ h#y th) theo *)y +,nh t& 8R" 3N?1AcdTV tXong th h&n 5 ngy .m 'F" Bn m th) h9hon tX9 U9o +9m DJ th) "ho "" nh th) DJ th)V tX=tXng hQ nh th) ' h&m *)y +,nh t& +Lm D 8R" 3N?1AcdT?
[& *e# :*+3: :@. )j3,
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Kh thGy *)yPn ' .Q \"h hQ h "#a m_nh U, 9nh hWngVnh th) ": *)yPn gY +n k%n ngh, 'P "" 'Gn +P tXong*) tX_nh .Ja "hln nh th)V k%t *)9 .Ja "hln nh th) +%nAh# +) tV dg ": thIm *)yPnV H$ +ng t 'Gn theo +,a"hC *)y +,nh t& 8DL? F" g9 *)y%t k%n ngh, tXong +G)th) +Q" thJ" hFn theo *)y +,nh t& 8R" 1 Ahng )t +G) th) s
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C)J3, II 8]NG Dm LIVU U THU
CDNT '' Tn Bn m th) .p [ghi tn "y "- c-a .n &'i thu]/
CDNT ' Tn g: th)p [ghi tn "y "- c-a gi thu theo k hoch
la chn nh thu "01c duyt]/Tn DJ n .p [ghi tn d n theo 2uyt ")nh "u t0 "01c
duyt]/
f .Qng ' s hF) "" hn th)$" g: th)p [ghi s l01ngcc #hn v s hiu c-a t3ng #hn 4nu gi thu chia thnhnhi5u #hn "6c l7#8]/
CDNT ' Th gan thJ" hFn hQ +ngp [ghi th'i gian c9 th: theo k
hoch la chn nh thu "01c duyt]/CDNT dg)n 'n (ho" hng thb" th) 4% 'n7p;;;;;;;; [ghi
c #h0%ng th?c thu @# vn ": thanh ton chonh thuA t
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T 'Gn .V thIm +,nh Hf8Tp[ghi "y "- tn v ")achR c-a "%n v) t0 v*n 4nu c8]A
T 'Gn +nh g HfcT thIm +,nh k%t *)9 .Ja "hln nhth)p[ghi "y "- tn v ")a chR c-a "%n v) t0 v*n 4nu c8]?
- dh th) tham DJ th) khng "xng th)$" m$t " *)anho" tZ "hb" tXJ" t% *)9n .r1'[p [ghi "y "- tn v ")achR Sh- "u t0, .n &'i thu]A
- dh th) tham DJ th) ": tn tXong Danh s"h ngn 'khng ": "Z hn ho" 'n g: tXn 20~ '[ "" nh th) sa)+y2p[ghi c9 th: tn v ")a chR cc nh thu c tn t
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f tng/s hngp ["i5n s tng, s #hbng 4nu c8]Thnh hp ["i5n tn thnh #h ho>c th) tc +sZ khIng]tZ "hb" kh9o sthFn tXng?
[Pc ting Enh 4nu YWP (uy ")nh l ting Enh8] ? TXng hQ th%) U9n D,"hV n%)"n th%tV Bn m th) ": thL y) ") nh th) gY UZ s)ng?
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A" t .F) ' t .F) UZ tXQ tXong HfcT ": thL +Q" '%tUSng ngn ng> kh" +ng th km theo U9n D,"h sang t%ngFt? TXng hQ th%) U9n D,"hV n%) "n th%tV Bn m th) ":thL y) ") nh th) gY UZ s)ng?
CDNT '&[ dh th) h9 n$ "xng '[ HfcT "" t .F) sa)+yp[ghi c9 th: cc n6i dung cn thit khc c-a YWDPngoi cc n6i dung (uy ")nh ti cc 9c J/, J/, J/SD\P tc nhi5u #hn/ Pc nhi5u #hn c-a gi thu]/
CDNT 'u' dh th) [ghi +"01c #hp# ho>c +khIng "01c #hp#]n$+P 4)Gt hng n k^ th)t thay th%?
CDNT 'w' ng tPn DJ th) ' +ng tPn thanh ton . dc?
CDNT 'z' Th h&n hF) .J" "#a HfcT (HfKT ' HfTA7 .p ngy [ghi c9 th: s ngy nh0ng ti "a l qJ ngy]V kL t=ngy ": th +Lm +:ng th)?
1 '[ +G) th) *)" t% th_ *)y +,nh nh sa)p- ng tPn DJ th) .p[tmy theo yu cu c-a gi thu & (uy ")nh vic cho #hp# v "i5u kin # d9ng ": nh thu cho theo &6t ho>c &6t
s "$ng ti5n khc nhau nh0ng khIng (u a "$ng ti5n, v d9M \D, rWD, r/ P
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CDNT '} d$ D)ng U9o +9m DJ th)p
- tX, ' +ng tPn U9o +9m DJ th)p [ghi c9 th:gi t
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[cUn c? vo th'i gian "nh gi, tin "6 c-a d n, gi thu& .n &'i thu (uy ")nh th'i gian nh thu "01c t gBi tiliu l& c it] ?CDNT &' a7 tQng +Q" hWng ) + . nh th) ": tZng s .ao
+$ng . n> g[ ho" thng UnhV ng kh)y%t tt "h%m t .Ft= 25~ tXW .n ' ": th gan sY DRng .ao +$ng t thL) USngth gan thJ" hFn g: th) nhng h9 tn t& tXong th ganthJ" hFn g: th)
U7 A"h t\nh ) +p nh th) th)$" + tQng +Q" hWng )+ +Q" 4% h&ng "ao hn HfcT "#a nh th) khng th)$" +
tQng +Q" hWng ) + tXong tXng hQ HfcT "#a "" nhth) +Q" +nh g ngang nha)? TXng hQ sa) kh ) + n%)"" HfcT 4% h&ng ngang nha) th_ ) tn 4% h&ng "ao hn"ho nh th) W +,a hng n tXLn kha g: th)?
CDNT '' F" mW HfKT s] +Q" t%n hnh "ng kha 'o."pg htV ngy thng n!mV t& +,a +Lm mWth) theo +,a "hC nh sa)p
1 '[ +G) th) *)" t% th_ *)y +,nh nh sa)p
a7 tQng +Q" hWng ) + . nh th) tXong n[" nh th) n[" ngo .n Danh '[ nh th) tXong n[" mnh th) tXong n[" +9m nhn t= 25~ tXW .n g tX, "ng 'F" "#a g: th)V tXong +: g tX, hn "ng 'F" m nhth) tXong n[" +9m nhn "hC Uao gm nh>ng "h h\ tXong n["V khng Uao gm "h h\ "ho "" th%t U, nh khI)' "" "h h\ ngo n[" kh"?
U7 A"h t\nh ) +p
P
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- f nh/s tng/s hngp
- Tn +ngV hp
- Thnh hp
[ghi ngy, gi' v ")a "i:& tin hnh vic & YWT|QP,tc #h0%ng #h# gi "nh gi ho>c #h0%ng #h# kt h1# giXak{ thu7t v gi cho #hm h1# vHi tiu chun "nh gi (uy ")nh ti9c K Sh0%ng Piu chun "nh gi YWDP]/
CDNT [ U7 % h&ng nh th)p
[ P
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P
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C)J3, III TIQU CHUN NH GI HSDT
Mk ' *d< .x9 6 53) ,*5 .r3) )j F+ HSXT
'' *d< .x9 HSXT0
a7 KLm tXa s .Qng U9n "hR HfKT
U7 KLm tXa "" thnh hn "#a U9n g" HfKTV Uao gmp n DJ th)th)$" HfKTV thqa th)n .n Danh (n%) ":7V gGy #y *)yPn kr +n DJ th) (n%)":7 U9o +9m DJ th) t .F) "hbng mnh t ""h hQ .F t .F) "hbng mnh n!ng.J" ' knh nghFm +P 4)Gt 'P k^ th)t ' "" thnh hn kh" th)$" HfKTtheo *)y +,nh t& 8R" 10 AcdT
"7 KLm tXa sJ thng nhGt n$ D)ng g>a U9n g" ' U9n "hR +L hR" 'R *)tX_nh +nh g "h t%t HfKT?
' 53) ,*5 .r3) )j F+ HSXT0HfKT "#a nh th) +Q" +nh g . hQ .F kh + bng +y +# "" n$
D)ng sa) +yp
a7 A: U9n g" HfKT
U7 A: +n DJ th) th)$" HfKT +Q" +& DFn hQ h "#a nh th) krtnV +:ng DG) (n%) ":7? '[ nh th) .n DanhV +n DJ th) h9 Do +& DFnhQ h "#a t=ng thnh 'n .n Danh kr tnV +:ng DG) (n%) ":7 ho" thnh 'n+bng +) .n Danh thay mt .n Danh kr +n DJ th) theo hn "ng tX"h nhFm
tXong '!n U9n thqa th)n .n Danh"7 Th gan thJ" hFn hQ +ng n) tXong +n DJ th) h9 hx hQ '[ +P
4)Gt 'P k^ th)t ' + bng y) ") n) tXong Hf8T
D7 Th h&n hF) .J" "#a HfKT + bng y) ") theo *)y +,nh t& 8R"1@?1 AcdT
+7 A: U9o +9m DJ th) '[ g tX, ' th h&n hF) .J" + bng y) ") theo*)y +,nh t& 8R" 1M?2 AcdT? '[ tXng hQ *)y +,nh U9o +9m DJ th) theoh_nh thb" n$ th U9o .nh th_ th U9o .nh h9 +Q" +& DFn hQ h "#a tZ"hb" t\n DRng ho" "h nhnh ngn hng n[" ngo +Q" thnh . theo h .)tFt dam kr tn '[ g tX, ' th h&n hF) .J"V tn "#a Bn m th) (+n ', thRhWng7 theo *)y +,nh t& 8R" 1M?2 AcdT + '[ tXng hQ *)y +,nh U9o +9mDJ th) theo h_nh thb" +t "l" USng f}" th_ Bn m th) s] *)9n .r f}" +: theo*)y +,nh t& "" 8R" 1M?
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nhP) hn +$" . th_ nh th) khng ": tn tXong ha ho" nhP) HfKT '[ t""h . nh th) "h\nh + '[ hn m nh th) tham DJ th)
g7 A: thqa th)n .n Danh +Q" +& DFn hQ h "#a t=ng thnh 'n .nDanh kr tnV +:ng DG) (n%) ":7 ' tXong thqa th)n .n Danh h9 n) Xv n$ D)ng"ng 'F" "R thL ' [" t\nh t .F ~ g tX, tng bng m t=ng thnh 'n tXong .n
Danh s] thJ" hFn theo 8E) s 03 Ahng BL) mE) DJ th)h7 dh th) U9o +9m t ""h hQ .F theo *)y +,nh t& 8R"
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' T*2# )#c3 53) ,*5 e 33, F4 .6* )r3) 6 :*3) 3,)*+ng hQ +ng 4y . + thJ" hFn ho" t kha n$ th)% ho" "" t.F) hQ h kh"?
"7 '[ tXng hQ nh th) .n DanhV 'F" +nh g t) "h)In 'P Doanhth) "#a t=ng thnh 'n .n Danh "!n "b 'o g tX,V kh .Qng Do t=ng thnh 'n+9m nhFm?
(@7 h s n!m hx hQ '[ s n!m y) ") n$ Uo "o t "h\nh t& t) "h\3?1 B9ng ny?
(M7 T s9n ": kh9 n!ng thanh kho9n "ao . tPn mt ' tng +ng tPn mtV"" "ng "R t "h\nh ngn h&nV "" "hbng khon sn sng +L UnV "hbng khon D
UnV "" kho9n h9 th) thng m&V "" kho9n h9 th) t "h\nh ngn h&n ' ""t s9n kh" m ": thL "h)yLn +Z thnh tPn mt tXong 'ng m$t n!m?
(N7O) ") 'P ng)n .J" t "h\nh "ho g: th)p
a7 '[ g: th) ": th gan thJ" hFn hQ +ng t= 12 thng tXW .nV y)") 'P ng)n .J" t "h\nh "ho g: th) +Q" 4" +,nh theo "ng thb" sa)p
Y2# /# e 3,#3 F4 .6* )r3) )> ,-* .)/# . f !G*5 ,-* .)/#.)K* ,*93.)4 )*+3 )j 3, !.r3) .)=> .)53,((
Thng thng y) ") hF s t tXong "ng thb" ny . 3?
U7 '[ g: th) ": th gan thJ" hFn hQ +ng D[ 12 thngV y) ") 'Png)n .J" t "h\nh "ho g: th) +Q" 4" +,nh theo "ng thb" sa)p
Y2# /# e 3,#3 F4 .6* )r3) )> ,-* .)/# & f G*5 ,-* .)/#
(107 HQ +ng tng tJ . hQ +ng + thJ" hFn ton U$V tXong +: "ng 'F"4y . ": "" t\nh "hGt tng tJ '[ g: th) +ang 4}tV Uao gmp
- Tng tJ 'P U9n "hGt ' +$ hb" t&p ": "xng .o& ' "G "ng tX_nh tng tJho" "ao hn "G "ng tX_nh y) ") "ho g: th) ny theo *)y +,nh "#a h .)t'P 4y DJng? '[ "" "ng 'F" +" thxV ": thL "hC y) ") nh th) h9 ":
hQ +ng th "ng tng tJ 'P U9n "hGt ' +$ hb" t& + '[ "" h&ng mR" "h\nh"#a g: th)
- Tng tJ 'P *)y m "ng 'F"p ": g tX, "ng 'F" 4y . USng ho" .[nhn @0~ g tX, "ng 'F" 4y . "#a g: th) +ang 4}t
(ha "ng tX_nh ": "G thG hn .Pn kP '[ "G "#a "ng tX_nh +ang 4}tV *)ym m` "ng tX_nh "G thG hn .Pn kP USng ho" .[n hn @0~ g tX, "ng 'F"
56
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4y . "#a g: th) +ang 4}t th_ +Q" +nh g . m$t hQ +ng 4y . tng tJ7?
- TXng hQ tXong Hf8T y) ") nh th) + thJ" hFn t= ha hQ +ngtng tJ tXW .n th_ nh th) h9 + bng t thL) m$t hQ +ng '[ *)y mV t\nh"hGt tng tJ g: th) +ang 4}t? |)y m "#a "" hQ +ng tng tJ t% theo +Q"4" +,nh USng ""h "$ng "" hQ +ng ": *)y m nhq hn nhng h9 U9o +9m ""hQ +ng +: ": t\nh "hGt tng tJ '[ "" h&ng mR" " U9n "#a g: th) +ang 4}t?
'[ "" "ng 'F" +" thx ho" W "" +,a hng m n!ng .J" "#a nhth) tXn +,a Un "n h&n "h%V ": thL y) ") g tX, hn "ng 'F" 4y . "#a hQ+ng tXong kho9ng 50~ - @0~ g tX, hn "ng 'F" 4y . "#a g: th) +ang 4}tV+ng th 'En h9 y) ") nh th) U9o +9m ": hQ +ng th "ng tng tJ 'P U9n"hGt ' +$ hb" t& + '[ "" h&ng mR" "h\nh "#a g: th)?
A!n "b *)y mV t\nh "hGt "#a g: th) m ": thL y) ") tng tJ 'P +P) kFnhFn tXng?
(117 Hon thnh hn .[n nghua . hon thnh \t nhGt M0~ kh .Qng "ng'F" "#a hQ +ng?
(127 [ "" hQ +ng m nh th) + tham ga '[ t ""h . thnh 'n .nDanh ho" nh th) hR th_ "hC t\nh g tX, hn 'F" Do nh th) thJ" hFn?
(137 dh th) *)9n .r . nh th) khng tXJ" t% thJ" hFn m$t hn ho"ton U$ "" "ng 'F" "#a g: th) m kr hQ +ng '[ "" nh th) kh" +L thJ"hFn nhng nh th) 'En *)9n .r 'F" thJ" hFn "#a "" nh th) m m_nh + kr
hQ +ngV +ng th 'En "h,) ton U$ tX"h nhFm "ng nh X# Xo .n *)an +%n gthnhV t%n +$ thJ" hFn ' "hGt .Qng "#a g: th)?
(1
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;
dh th) h9 ")ng "G thng tn "h t%t 'P "" nhn sJ "h# "ht +Q" +P 4)Gt' h s knh nghFm "#a nhn sJ theo "" 8E) s 1
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q( T)*@. qB .)* 3, )i 7@# `4 :*@3 )#7 v3, d .)4 )*+3 ,-* .)/# !u(0
dh th) h9 "hbng mnh kh9 n!ng h)y +$ng th%t U, th "ng "h# y%) +LthJ" hFn g: th) theo y) ") sa) +yp
STT L>p* .)*@. qB 6 *d< .)*@. qB S% Fj3, .%* .)*d# /3 -
1
2
3
a "hyV an ton .ao +$ng
- 8b" +$ + bng "" y) ") 'P U9o hnhV U9o tX_
- y t\n "#a nh th) thng *)a 'F" thJ" hFn "" hQ +ng tng tJ tX["+:
- A" y%) t "n th%t kh"?
' 53) ,*5 .)=> )J3, )5 )E< *da k^ th)t ' g th_ T) "h)In +nhg 'P k^ th)t h9 sY DRng hng h "hGm +Lm?
60
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hn M h9 l9c c-a Vu YWP ny/
53) ,*5 .)=> )J3, )5 p.s :)3, p.'0
A!n "b *)y mV t\nh "hGt "#a g: th) m 4" +,nh mb" +$ y) ") + '[t=ng n$ D)ng? '[ "" t) "h\ +nh g tZng *)tV "hC sY DRng t) "h\ +&tV
khng +&t? '[ "" t) "h\ "h t%t " U9n tXong t) "h\ tZng *)tV "hC sY DRngt) "h\ +&tV khng +&t + '[ "" t) "h\ "h t%t khng " U9n tXong t) "h\ tZng*)t ngo t) "h\ +&tV khng +&tV +Q" DRng thm t) "h\ "hG nhn +Q"nhng khng +Q" 'Qt *) 30~ tZng s "" t) "h\ "h t%t tXong t) "h\ tZng*)t +:?
T) "h\ tZng *)t +Q" +nh g . +&t kh tGt "9 "" t) "h\ "h t%t " U9n+Q" +nh g . +&t ' "" t) "h\ "h t%t khng " U9n +Q" +nh g . +&t ho""hG nhn +Q"?
HfKT +Q" +nh g . + bng y) ") 'P mt k^ th)t kh ": tGt "9 ""
t) "h\ tZng *)t +P) +Q" +nh g . +&t? HfKT "#a nh th) +Q" +nh g. +&t th_ s] +Q" t% tR" 4em 4}tV +nh g HfTA?
d9 v5 PST v5 k{ thu7t theo tiu ch "t, khIng "t "01c nu v d9 s hn M h9 l9c c-a Vu YWP ny/
Mk [ *d< .x9 6 53) ,*5 .r3) )j F+ HSXTC
[' *d< .x9 HSXTC0
a7 KLm tXa s .Qng U9n "hR HfTA
U7 KLm tXa "" thnh hn "#a U9n g" HfTAV Uao gmp n DJ th)th)$" HfTA B9ng tZng hQ g DJ th)V B9ng "h t%t g DJ th) ' "" thnh
hn kh" th)$" HfTA theo *)y +,nh t& 8R" 10 AcdT
"7 KLm tXa sJ thng nhGt n$ D)ng g>a U9n g" ' U9n "hR +L hR" 'R *)tX_nh +nh g "h t%t HfTA?
[ 53) ,*5 .r3) )j F+ HSXTC0
HfTA "#a nh th) +Q" +nh g . hQ .F kh + bng +y +# "" n$D)ng sa) +yp
a7 A: U9n g" HfTA
U7 A: +n DJ th) th)$" HfTA +Q" +& DFn hQ h "#a nh th) krtnV +:ng DG) (n%) ":7? '[ nh th) .n DanhV +n DJ th) h9 Do +& DFnhQ h "#a t=ng thnh 'n .n Danh kr tnV +:ng DG) (n%) ":7 ho" thnh 'n
1TXng hQ DRng hng h ny th_ 4:a Uq Kho9n 3?1 nh g theo hng h "hGm +Lm?61
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+bng +) .n Danh thay mt .n Danh kr +n DJ th) theo hn "ng tX"h nhFmtXong '!n U9n thqa th)n .n Danh
"7 DJ th) gh tXong +n DJ th) h9 "R thLV " +,nh USng sV USng "h> 'h9 hx hQV .og\" '[ tZng g DJ th) gh tXong B9ng tZng hQ g DJ th)Vkhng +P 4)Gt "" g DJ th) kh" nha) ho" ": km theo +P) kFn gy UGt .Q
"ho Ah# +) tV Bn m th)D7 Th h&n hF) .J" "#a HfTA + bng y) ") theo *)y +,nh t& 8R"
1@?1 AcdT?
dh th) ": HfTA hQ .F s] +Q" t% tR" +nh g "h t%t 'P t "h\nh?
Mk u T*2# )#c3 53) ,*5 )* .*@. e .6* )r3)
A!n "b t\nh "hGtV *)y m "#a t=ng g: th) "R thL m .Ja "hln m$t tXong Uahng h D[ +y "ho hx hQp
u' P)J3, )5 ,*5 .)E 3)E.'
0A"h 4" +,nh g thG nhGt theo "" U[" sa) +yp
B[" 1? " +,nh g DJ th)
B[" 2? fYa .` (thJ" hFn theo *)y +,nh t& hn h "h (177
B[" 3? HF) "hCnh sa .F"h (thJ" hFn theo *)y +,nh t& hn h "h (277
B["
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B[" 5? " +,nh g +nh gp
F" 4" +,nh g +nh g +Q" thJ" hFn theo "ng thb" sa) +yp
GG G G'
TXong +:p
- (g DJ th) g tX, sYa .` g tX, hF) "hCnh sa .F"h7 - g tX, g9mg (n%) ":7
- . g tX, "" y%) t +Q" *)y 'P m$t mt USng "ho "9 'ng + sY DRng"#a "ng tX_nh Uao gmp
Ah h\ 'n hnhV U9o Dng
Ah h\ . 'ay (n%) ":7
T%n +$
AhGt .Qng A" y%) t kh" (n%) ":7?
- . g tX, h9 "$ng thm + '[ + tQng khng +Q" hWng ) +?
B[" 6? % h&ng nh th)p
HfcT ": g +nh g thG nhGt +Q" 4% h&ng thb nhGt?
u P)J3, )5 :@. )j ,*b9 : .)#. 6 ,*50 5 `k3, )> 5 ,-* .)/#fg7 Fh :)* :)3, 5 `k3, j )J3, )5 ,*5 53) ,*5 6 *+ 5 `k3,
)J3, )5 ,*5 .)E 3)E. :)3, p. j
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B[" 3? HF) "hCnh sa .F"h (thJ" hFn theo *)y +,nh t& hn h "h (277
B["
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a7 ` s hl" Uao gm nh>ng .` Do thJ" hFn "" h} t\nh "$ngV tX=V nhnV"ha khng "h\nh 4" kh t\nh ton g DJ th)? TXng hQ khng nhGt *)n g>a+n g DJ th) ' thnh tPn th_ .Gy +n g DJ th) .m " sW "ho 'F" sYa .`n%) ht hFn +n g DJ th) ": sJ sa kh" UGt thng Do .` hF th hn (10 .nV100 .nV 1?000 .n7 th_ thnh tPn . " sW "ho 'F" sYa .`? TXng hQ t& "$t +n
g DJ th) ' "$t thnh tPn nh th) khng gh g tX, ho" gh . 0 th_ +Q""o . nh th) + hn UZ g "#a "ng 'F" ny 'o "" "ng 'F" kh" th)$" g:th)V nh th) h9 ": tX"h nhFm thJ" hFn hon thnh "" "ng 'F" ny theo+ng y) ") n) tXong Hf8T ' khng +Q" Ah# +) t thanh ton tXong *) tX_nhthJ" hFn hQ +ng?
U7 A" . kh"p
- T& "$t thnh tPn + +Q" +Pn +y +# g tX, nhng khng ": +n g DJth) tng bng th_ +n g DJ th) +Q" 4" +,nh UZ s)ng USng ""h "ha thnh
tPn "ho s .Qng kh ": +n g DJ th) nhng "$t thnh tPn Uq tXng th_ g tX,"$t thnh tPn s] +Q" 4" +,nh UZ s)ng USng ""h nhn s .Qng '[ +n g DJth) n%) m$t n$ D)ng no +: ": +Pn +n g DJ th) ' g tX, t& "$t thnh tPnnhng Uq tXng s .Qng th_ s .Qng Uq tXng +Q" 4" +,nh UZ s)ng USng ""h"ha g tX, t& "$t thnh tPn "ho +n g DJ th) "#a n$ D)ng +:? TXng hQ s.Qng +Q" 4" +,nh UZ s)ng n) tXn kh" '[ s .Qng n) tXong Hf8T th_ gtX, sa kh" +: . sa .F"h 'P h&m ' ")ng "G ' +Q" hF) "hCnh theo *)y +,nh t&B[" 3
- ` nhm +n ', t\nhp sYa .& "ho hx hQ '[ y) ") n) tXong Hf8T- ` nhm +n ',p sY DRng DG) V (DG) hIy7 thay "ho DG) ? (DG) "hGm7 '
ngQ" .& th_ +Q" sYa .& "ho hx hQ theo ""h '%t "#a Ft dam? Kh Bn mth) "ho XSng DG) hIy ho" DG) "hGm tXong +n g DJ th) Xv Xng + U, +t sa"h` th_ tXong tXng hQ ny thnh tPn "#a h&ng mR" s] ": r nghua *)y%t +,nh '+n g DJ th) s] +Q" sYa .&
- d%) ": sa s:t kh "$ng "" kho9n tPn +L Xa tZng s tPn th_ s] sYa .& tZng stPn theo "" kho9n tPn
- d%) ": sJ kh" UFt g>a "on s ' "h> '%t th_ .Gy "h> '%t .m " sW h.r "ho 'F" sYa .`? d%) "h> '%t sa th_ .Gy "on s sa) kh sYa .` theo *)y +,nh t&8R" ny .m " sW h .r?
(27 HF) "hCnh sa .F"hp
65
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a7 TXng hQ ": sa .F"h 'P h&m ' ")ng "G th_ g tX, hn "ho th%) s]+Q" "$ng thm 'oV g tX, hn "ho th=a s] +Q" tX= + theo mb" +n g DJ th)tng bng tXong HfTA "#a nh th) ": sa .F"h
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TXng hQ "hC ": m$t nh th) D)y nhGt 'Qt *)a U[" +nh g 'P k^ th)tth_ t%n hnh hF) "hCnh sa .F"h tXn " sW .Gy mb" +n g DJ th) tng bng tXongHfTA "#a nh th) ny tXng hQ HfTA "#a nh th) khng ": +n gDJ th) tng bng th_ .Gy mb" +n g tXong DJ ton "#a g: th) +Q" D)yFt .m
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3? TXng hQ ": m$t hn ho" nhP) hn th)$" g: th) khng ": nh th)tham ga +G) th) ho" khng ": nh th) + bng y) ") n) tXong Hf8TV Ah#+) t Uo "o dg ": thIm *)yPn +L +P) "hCnh k% ho&"h .Ja "hln nh th) "#ag: th) theo h[ng t"h "" hn +: thnh g: th) Xng '[ g g: th) . tZng"h h\ [" t\nh tng bng "#a "" hn 'F" .Ja "hln nh th) + '[ "" hn
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h "hp
(17 dh th) .) rV +n DJ th) h9 +Q" gh +y +# ' "h\nh 4" "" thng tn
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(27 Th gan thJ" hFn hQ +ng n) tXong +n DJ th) h9 hx hQ '[ +P 4)Gt'P k^ th)t ' BL) t%n +$ th "ng n) tXong HfcT?
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M"# $% &
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7/21/2019 thongtu03
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N,K* j i7 t#7e3
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khng +Q" t% tR" #y *)yPn "ho ng kh"?(27 h&m ' #y *)yPn Uao gm m$t ho" nhP) "ng 'F" n) tXn?
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M"# $% &
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3? A" thnh 'n "am k%t khng thnh 'n no +Q" tJ r tham ga +$" .ho" .n Danh '[ thnh 'n kh" +L tham ga g: th) ny? TXng hQ tXngth)V khng thnh 'n no ": *)yPn t= "h thJ" hFn "" tX"h nhFm ' nghua 'R+ *)y +,nh tXong hQ +ng tX= kh +Q" sJ +ng r USng '!n U9n "#a "" thnh'n tXong .n Danh? TXng hQ thnh 'n "#a .n Danh t= "h hon thnh tX"h
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M"# $% &[
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M"# $% &u!q(8]N Q HAI TH\NG TIN R THNH RIQN CA NH THU LIQN
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M"# $% &wDANH SCH CC C\NG TY ]M NHN PHN C\NG RIVC
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M"# $% &}
IVN TNG ANG GI]I ?UYnT(17
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M"# $% &~
TNH HNH TI CHNH TC Y CA NH THU(17
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M"# $% '&
DOANH THU 8NH ?UN HNG NM
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