!
"#
$%&'(()*($+!
), $,/()01(2$34$56+
78989:;
<=;>?@AB
>CDC
D>EF99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
AG7H9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
IJJ7D#:;99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
LGD#:;999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
A9AM:GHNO:H:87PCQRD#7999999999B
!
"
- Cơ chế v thu ca đơn v s nghip gio dc - đo to công lp 12
#$
#
?999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?I
99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?I
?9APP:H !"#9999999999999999999999999999999999?I
%&'(()*
>>
#%?)*@*6-78:05A-
*-6?
>2
K9?O7P7
!"#9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999V@
#<) )B.*6-7C
2"
# D!$ , !!A-
2+
>C8W=NONX
8W
D>EF99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
AG7H9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
IJJ7D#:;99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
LGD#:;999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
A9AM:GHNO:H:87PCQRD#7999999999B
!
"
- Cơ chế v thu ca đơn v s nghip gio dc - đo to công lp 12
#$
#
thức 63
K9A7U
!"#U999999999999999999999999999999999999999999999999999999999999999999LL
#* -9!--*-!
>>
#%?)*@*6-78:05A-
*-6?
>2
K9?O7P7
!"#9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999V@
#<) )B.*6-7C
2"
# D!$ , !!A-
2+
NXW
EFGHIJK LMNOPQRFMOQOSTUTVHMNHJMMNWMXYTOMOZM[\TTVQ NF]F
I^_M"C"#A``^`K*aba`aMTaX^H`TaM^cb^HMd
EFGHIJK NHJMcOHTUTVHceO^_cIfMNXgMNOFhQi"9"#jA``^`K
*aba`aMTaX^H`TaM^cb^HMd
EFGHIJ#K OgTOFhMTOFcO[kMNlHmnMceMNHJMRFMOQOScgTOoNF]FI^_M
"C"#A``^`K*aba`aMTaX^H`TaM^cb^HMd
EFGHIJK OFceMNHJMXgMNOFhQNF]FI^_M"9"#A``^`K*aba`aMTa
X^H`TaM^cb^HMd
>CPM:Y
E KYMpfqFnMTOrT
$ KOSMOsHm
TUTOucgTOocZFTOSMOqZMOWMc}•MOO[’MNIuMTUTOucgTOocZFTOSMOc_FIUMqx
XgMNOFhQNFY^dtTCIZ^c_^T~MN•wQtcOGMO[X]HK
9 OYFMFh|IUMqxXgMNOFhQT~MN•wQKOa^IF{H=HwcqFnMTOrTI[PT
$H}TOfFcO~MNsH]MNZm+cOYMNMŒ|""qZTƒOFhH•gTceMNZm"cOYMN"
MŒ|"sHmIxMOK“Đơn v s nghip công lp l tổ chức do cơ quan có thẩm
quyn ca Nh nước, tổ chức chính tr, tổ chức chính tr - xã hội thnh lp theo quy
đnh ca php lut, có tư cch php nhân, cung cấp dch v công, phc v quản lý
nh nước”
!‘TIFG|To]IUMqxXgMNOFhQT~MN•wQ
Thứ nhất,IUMqxXgMNOFhQT~MN•wQ•ZIUMqxO^_cIfMNcOa^MNHmnMc•TQOtT
qtl€OfFRO~MNq‡|tTcFnH•PFMOHwM
F
Thứ hai,TYTX•MQO„|d^IUMqxXgMNOFhQT~MN•wQc_^`]I{H|]MNcSMOp{M
q‰MNqZN•MpƒO‰HTUq\FsHYc`‡MOc_^`]To]T•FqwcTOVcqZNFYc`xcFMOcO†MTO^
l€OfF
Thứ ba,IUMqxXgMNOFhQT~MN•wQc`^MNsHYc`‡MOO^_cIfMNI[PTMOZM[\T
TO^QO”QcOH|fcX}TYT•^_FQOS•hQOSI[PTcFuMOZMOTYTO^_cIfMNX•MlHVcqZ
THMNrMNdxTOqtIGp…IŒƒTOFQOSO^_cIfMNcO[kMNlHmnMceIƒNƒQQO†M•Z|cŒMN
cOHMOwQTO^MN[kF•]^IfMN
Thứ tư, O^_cIfMNXgMNOFhQc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•H~MN•M•F{M
qZpxTOFQO}Fp’FTYTTO[UMNc`‡MOQOYcc`FGMRFMOcul€OfFTo]MOZM[\Tc`^MN
ceMNcOkFR•
9OWM•^_FIUMqxXgMNOFhQT~MN•wQ
ŒMTrqZ^MNHJMcOHIUMqxXgMNOFhQT~MN•wQI[PTQOWM•^_FcOZMOK
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•|c^ZMpfTOF
QOSO^_cIfMNcO[kMNlHmnMiN–Fc•c•ZIUMqxXgMNOFhQcgp•^I•|TOFQOSO^_c
IfMNj
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•||fcQO†MTOF
QOSO^_cIfMNcO[kMNlHmnMQO†MT‹M•_FI[PTMNWMXYTOMOZM[\TTVQiN–Fc•c•Z
IUMqxXgMNOFhQcgp•^I•||fcQO†MTOFQOSO^_cIfMNj
TVQMNHJMcOHceO^_cIfMNXgMNOFhQMNHJMqFhMc`PsHZpFuHsHZc‘MNTO^qZ
TYTMNHJMROYTUMqxI[PTcgTOoTYTRO^•McOHqZ|rTcOHcOa^sHmdxMO
}Fq\FcgTOoq{TOFIUMqxTƒsHm{MTOFcFnHQOWMQO}FqZX˜dtMNMNHJM
cZFTOSMOYTIUMqxXgMNOFhQTƒcOGTŒMTrqZ^c‡MOO‡MOcOgTcuTo]|‡MO|Z•FMO
O^_cIF{HOTFMO`TYTROŽMTOFcFucRFh|TYTRO^•MTOFRO~MNT†McOFucO^‘TcŒMNTOF
TO^TYTqVMI{c`–MNmuHTVQcOFucMOz|MWMNT]^OFaHšsH•O^_cIfMNTo]|‡MO
fFdHMNTOFNJ|KTOFTO^O^_cIfMNcO[kMNlHmnMqZRO~MNcO[kMNlHmnM
gTOoq{QOWMQO}FTOnMO•hTOcOHTOFqZX˜dtMNTYTsHvKŒMTrqZ^
TOnMO•aaOTšcOHTOFTH}FMŒ|TYTIUMqxX›QO•Fc`STOc}FcOFGH+œsHvQOYc
c`FGMqZO^_cIfMNXgMNOFhQc`•cOHMOwQcŒMNcOa|TO^MN[kF•]^IfMNqZc`STO
FFF
•wQTYTsHv
YTMOWMc}•MOO[’MNIuMTUTOucgTOocZFTOSMOI}Fq\FdUMqxXgMNOFhQ
NFY^dtT•I‹]c_^T~MN•wQƒcOGROYFsHYcTYTMOWMc}I}cOZMOMOWMc}TOosH]M
qZMOWMc}ROYTOsH]MK
OWMc}TOosH]MNJ|K$Hm|~•žMOqgTO^_cIfMNqZMOFh|qtI[PTNF]^
OzMNMŒ|To]IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQŸXgMOwMcOrTTo]IUM
qxq{cgTOocZFTOSMOqZc`‡MOIfTo]MN[kFsH•M•‚c`^MNIUMqx
OWMc}ROYTsH]Mp]^NJ|Koc[’MNTOSMOXYTOTo]•MNqZOZM[\T
IƒFq\F•žMOqgTNFY^dtTqZIZ^c_^qZXgMOWMcOrTdLF|\FTUTOusH•M•‚To]MOZ
M[\Tc`^MNceMNNF]FI^_MŸXgIJMNpfTo]TOFMOXYTOqZQOYQ•HwcIFnHNRFhMC
RFMOcul€OfF
))*++,'!-.
/.0&1
O[UMNMZmHwMqŒMI{TwQIuMMO‰MNqVMI{X]HK\FcOFhHROYFsHYcq{
c`[kMN]^I—MNCNOhMcOgTc`_MNTUTOucgTOocZFTOSMOcZFc`[kMNqZ
IYMONFYcOgTc`_MNTUTOucgTOocZFTOSMOc_Fc`[kMN]^I—MNCNOhM
OYFsHYcq{c`[kMN]^I—MNCNOhMKOFh|qtTo]MOZc`[kMN
•ZI[PT•MNqZMOZM[\TNF]^TO^•ZI]^c_^qZpJFI[ MNTYMpfsH•M•‚RFMOcu
QOtTqtXgMNOFhQlWmdgMNqZp•^qhIVcM[\TFhMM]mc`[kMNI]MNIZ^c_^
OSMOXYTOTo]MOZM[\Tc`^MN•žMOqgTNFY^dtTIZ^c–]T‹MX}pVcTwQ•ZMNHmnM
MOWM•Z|O_MTOuMNHJMcOHTo]TYTIUMqxXgMNOFhQ9T~MN•wQc`^MNIƒTƒ
`[kMN]^I—MNCNOhMrTNFYT•TOHMNc`^MNM{MRFMOcuNF]cŒMN
•Z|fcc`^MNMO‰MNMNHmnMMOWMdWMIuM|fcX}RO^•MTOFsHmIxMOc`^MNsHmTOu
TOFcFnHMfFpfRO~MNT‹MOPQ•‚
234 !+'!5.*6
.*&1
O‰MNMfFdHMNTOSMOc`^MNTO[UMNNJ|KO‰MNIxMOO[\MNQOYcc`FGM
c`[kMNc`^MNMO‰MNMŒ|c\Fc`nMTUX’IxMOO[\MNQOYcc`FGMNFY^dtThc]|
|fcX}NF•FQOYQO^ZMcOFhMTUTOucgTOocZFTOSMOqZTYTRFuMMNOxq\FTUsH]M
q
sH•M•‚
tTcFnHTo]c`[kMNc`^MNMO‰MNMŒ|c\FKOYcc`FGM`[kMN]^I—MNC
NOhMc`kcOZMOc`HMNcW|IZ^c_^pJFI[ MqZMNOFnMTrHRO^]O–Tq{
FMOcu9vcOHwcTƒTOVc•[PMNT]^cOa^IxMOO[\MNMNOnMNOFhQIYQrMNMOHT†H
I]‹c_^MNHJMMOWM•gTQO…OPQ|tTcFnHQOYcc`FGMRFMOcul€OfF
¤HVcQOYccecOgTc`_MNTo]c[kMNqncOgTOFhMTUTO”cgTOocZFTOSMOc`^MN#
MŒ|i"9"#jpnMT_MOMO‰MNRucsH•I_cI[PTqŠMT‹MMO‰MNROƒROŒMG
ROŒTQOtTROƒROŒMHwMqŒMI[]`]MO‰MNNF•FQOYQK
]d_MNOƒ]TYTMNHJMcOHTO^XgQOYcc`FGMTo]c`[kMN]^I—MNC
NOhM
OZc`[kMNT†MI]d_MNOƒ]TYT•^_FO‡MOIZ^c_^|’`]TYT•\QpJFI[ MNcZF
TOSMORuc^YMcFMO–TcOgTOFhM•FaMRucq\FTYTc`HMNcW|TYTc¢MOTYTc`[kMNIx]
O–Tc`^MNQO_|qFT•M[\T„m|_MOl•TcFuMsH]MOhOPQcYT•FnMR”cIZ^c_^q\F
|fcX}TUX’IZ^c_^FhT|’`fMNOPQcYT•FaMRucdZ^c_^RO‹MNTO¢cŒMNT[kMN
MNHJMcOHTO^MOZc`[kMNcŒMNcOHMOwQTO^TYMpfNF•MNqFnM|ZT‹Mc_^|~F
c`[kMNc}cTO^T]MXpfNF]FMN`qFnMO^TcwQQO[UMNQOYQN•MNd_msH•M•‚TYT
c`[kMNI_FO–T•\MIJMNcOkFcŒMNT[kMNI[PTqxcOucO[UMNOFhHTo]MOZc`[kMN
EnMT_MOqFhT|’`fMNTYTO^_cIfMN•FnMRucdZ^c_^MO[OFhMM]mc[kMNMnMcOZMO
•wQcOn|TYTc`HMNcW|IZ^c_^pJFd[ MNq{cZFTOSMORuc^YM¥
78989:;
<=;>?@AB
D>EF
AZ($6[\]$.^]6_4`a]*.
`^MNcOkFR•OfFMOwQRFMOcud[\FXg•€MOI_^To]•MNqZsH•M•‚To]
MOZM[\TIVcM[\Tc]I]MNceMNp[\TILF|\F{MNFY^dtTMƒFTOHMNqZNFY^
dtTI_FO–TT]^I—MNFhc]|MƒF`FnMNI€I_cI[PTMO‰MNcOZMOcgHc^•\M
`^MNq‹MN+MŒ|ice==™9"#j|rTI†Hc[TO^NFY^dtTIZ^c_^cŒMNce#œ
•nM"œc`^MNcLMNTOF\Fc£•hTOFMNWMXYTOTO^NFY^dtTMO[c`nMFhc
]|cOHfTMOƒ|M[\TTƒc£•hTOFTO^NFY^dtTT]^MOVccOuNF\FHmMOFnMd^
sHm|~c]T‹Mp”MnMcLMN|rTMNWMXYTONFY^dtTT‹MMOŽ|rTTOFp‡MO
sHWMTO^|fcO–TXFMOXFMOqFnMT‹M`VccOVQX^q\FTYTM[\Tc`^MNROHqgTqZcOu
NF\F…MNq\FqFhT[HcFnMcŒMNc£•hI†Hc[ceTO^QOYcc`FGMNFY^dtTIZ^
c_^OSMOQOoI€p]MOZMO|fcOhcO}MNTYTTUTOuTOSMOXYTOMOz|MWMNT]^
sHm{McgTOoTO^TYTTUX’IZ^c_^T~MN•wQROHmuMROSTOX˜dtMNTƒOFhHsH•
MNHJMRFMOQOScZFX•MqZMNHJMMOWM•gT‘Td…TUTOuTOSMOXYTOcZFTOSMOI}F
q\FNFY^dtTIZ^c_^I€TƒMOF{HcO]mILFcOa^O[\MNc_^IF{HRFhMcOHwM•PFTOo
IfMNqZMWMNT]^sHm{McgTOoTO^TYTIUMqxNFY^dtTIZ^c_^c`^MNsH•M•‚MNWM
XYTOMO[MNc`nMcOgTcuqFhTsH•M•‚MNWMXYTOqZqFhTOHmIfMNTYTMNHJM•gTI†H
c[To]l€OfFc`^MNqFhTI†Hc[QOYcc`FGMXgMNOFhQNFY^dtTIZ^c_^qŠMT‹MMOF{H
O_MTOuTYTTUX’IZ^c_^T~MN•wQqŠMT‹MQOtcOHfTMOF{HqZ^MNHJMRFMOQOSce
RO•MŒMNcFuMc\FcgTOoq{RFMOQOSO^_cIfMNcO[kMNlHmnMceMNHJMcOH
O–TQOSMNOFnMTrHRO^]O–TqZTOHmGMNF]^T~MNMNOhqZceTYTMNHJMcOHO^_c
IfMNROYTT‹MO_MTOu
]H2MŒ|cOgTOFhMOFhMNOxIxMOX}#y"">y9MNZm+yy"">To]
OSMOQOosHmIxMOsHm{McgTOocgTOxHc`YTOMOFh|q{cOgTOFhMMOFh|qtcL
TOrTpf|YmpFnMTOuqZcZFTOSMOI}Fq\FIUMqxXgMNOFhQT~MN•wQ`[kMN]^
I—MNFMOcuvcOHwcNOhMI€I_cI[PTMOF{HcOZMOcgHIYMNRG`[kMNI]MN
ceMNp[\TlWmdgMNTUX’qwcTOVcc`]MNcOFucpxNF•MNd_mcFnMcFuMOFhMI_FŸpJF
d[ MNIfFMN¦TYMpfNF•MNqFnMTƒQO„|TOVcI_^IrTMŒMN•gTTOHmnM|~Mc}c
cZFTOSMOTo]`[kMNŸ
9O]|RO•^TYT‚RFuMTOHmnMNF]IGcLMNOPQ`•c`]TYTRuc•HwMIYMOq{
cOZMOT~MNcJMc_FqZMNHmnMMOWM
Ii())i\6_4j%k(fl(
9Z|XYMNcŽcOgTc`_MNcgTOo cZFTOSMOc_F`[kMNT]^I—MNRFMOcuRv
cOHwcNOhM
9{lHVc|fcOhcO}MNNF•FQOYQNƒQQO†MO^ZMcOFhMTUTOucgTOocZFTOSMO
c_F`[kMNT]^I—MNRFMOcuRvcOHwcNOhMc`^MNcOkFNF]Mc\F
L^]6[%6_4j%k(fl(
N^ZFQO†M|’I†HRuc•HwMqZd]MO|tTcZF•FhHcO]|RO•^•HwMqŒMI[PT
TOF]cOZMO#TO[UMNK
O[UMNK‚•HwMTOHMNq{TUTOucgTOocZFTOSMOc_FTYTIUMqxXgMNOFhQ
NFY^dtTIZ^c_^T~MN•wQ
O[UMNKOgTc`_MNTUTOucgTOocZFTOSMOc_F`[kMN]^I—MNFMOcu9
vcOHwcNOhM
O[UMN#KF•FQOYQO^ZMcOFhMTUTOucgTOocZFTOSMOc_F`[kMN]^I—MN
FMOcu9vcOHwcNOhM
#
A
DmD#:H
P:87P
CRD#7:>
A9A$n()f[(`a6opq(fa`o(frst()$.u\).v30b6Q`*3]g36w()jk\
.(:;<( $
Oa^IF{H=HwcqFnMTOrTI[PT$H}TOfFcO~MNsH]MNZm+cOYMNMŒ|
""qZTƒOFhH•gTceMNZm"cOYMN"MŒ|"sHmIxMOK“Đơn v s nghip
công lp l tổ chức do cơ quan có thẩm quyn ca Nh nước, tổ chức chính tr, tổ
chức chính tr - xã hội thnh lp theo quy đnh ca php lut, có tư cch php
nhân, cung cấp dch v công, phc v quản lý nh nước”
x6`.yh6_4`o(frst()$.u\6w()jk\
MO‰MNIfMN•gT•Z|TO^TYTIUMqxXgMNOFhQT~MN•wQO^_cIfMNTƒOFhHsH•OUM
THMNrMNTYTdxTOqtT~MNMNZmTZMNc}cOUMTO^l€OfF
Thứ tư, O^_cIfMNXgMNOFhQc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•H~MN•M
•F{MqZpxTOFQO}Fp’FTYTTO[UMNc`‡MOQOYcc`FGMRFMOcul€OfFTo]MOZM[\Tc`^MN
ceMNcOkFR•
`^MNM{MRFMOcucOxc`[kMNMOZM[\TcLTOrTdHmc`‡O^_cIfMNXgMNOFhQ
IGI•|p•^cOgTOFhMTYTMOFh|qtQOYcc`FGMRFMOcul€OfFGcOgTOFhM|tTcFnH
QOYcc`FGMRFMOcul€OfFMOVcIxMOc`^MN|¡FcOkFR•MOZM[\TTƒTYTTOoc`[UMN
TOSMOXYTOTƒTYTTO[UMNc`‡MO|tTcFnHRFMOcul€OfFMOVcIxMOMO[KTO[UMN
c`‡MOl^Y|…TO‰TO[UMNc`‡MOlƒ]IƒFNF•|MNO©^TO[UMNc`‡MOdWMX}9RuO^_TO
O^YNF]I‡MOTO[UMNc`‡MOQO‹MNTO}MN¥YTTO[UMNc`‡MOMZmTO¢TƒMOZ
M[\Tq\Fq]Fc`‹To]|‡MO|\FTƒcOGcOgTOFhM|fcTYTOI†mIoqZOFhHsH•OZ
M[\TdHmc`‡qZQOYcc`FGMTYTO^_cIfMNXgMNOFhQN•Mq\FTYTTO[UMNc`‡MO|tT
+
cFnHsH}TNF]TYTTO[UMNc`‡MOQOYcc`FGMRFMOcul€OfFTo]IVcM[\TMOz||]MN•_F
•PFSTOTO^MN[kFdWM
)=>! $
ŒMTrqZ^MNHJMcOHIUMqxXgMNOFhQT~MN•wQI[PTQOWM•^_FcOZMOK
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•|c^ZMpfTOF
QOSO^_cIfMNcO[kMNlHmnMiN–Fc•c•ZIUMqxXgMNOFhQcgp•^I•|TOFQOSO^_c
IfMNj
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•||fcQO†MTOF
QOSO^_cIfMNcO[kMNlHmnMQO†MT‹M•_FI[PTMNWMXYTOMOZM[\TTVQiN–Fc•c•Z
IUMqxXgMNOFhQcgp•^I•||fcQO†MTOFQOSO^_cIfMNj
9UMqxXgMNOFhQT~MN•wQMNHJMcOHXgMNOFhQcOVQIUMqxRO~MNTƒ
MNHJMcOHRFMOQOSO^_cIfMNcO[kMNlHmnMd^MNWMXYTOMOZM[\Tp•^I•|c^ZM
pfiN–Fc•c•ZIUMqxXgMNOFhQd^MNWMXYTOMOZM[\Tp•^I•|c^ZMpfTOFQOSO^_c
IfMNj
ŒMTrlYTIxMOIGQOWM•^_FIUMqxXgMNOFhQT~MN•wQcOa^sHmIxMOdg]
c`nMqFhTlYTIxMO|rTcgp•^I•|TOFQOSO^_cIfMNcO[kMNlHmnMTo]IUMqxicSMO
MOZM[\Td^MOZM[\TcOZMO•wQN•M•FnMq\FTOrTMŒMNTHMNrMNdxTOqtNFY^dtT
IZ^c_^TO^l€OfFqZI[PTMOZM[\TTVQQOYcRFMOQOSO^_cIfMN
UMqxXgMNOFhQT~MN•wQcOHfT•žMOqgTNFY^dtTCIZ^c_^T¦MNTƒMO‰MN
I‘TIFG|TOHMNTo]IUMqxXgMNOFhQT~MN•wQHmMOFnMO^_cIfMNNFY^dtTCIZ^
c_^•_FTƒMO[MNM”c`FnMNpFhcX^q\FTYTO^_cIfMNRFMOcuROYTc`^MNM{MRFMOcu
OSMOMO‰MNM”c`FnMNpFhcMZmTOFQO}FIuMMO‰MNI‘Tc`[MNTo]IUMqxXgMNOFhQ
T~MN•wQcOHfT•žMOqgTNFY^dtTCIZ^c_^
Thứ nhất,O^_cIfMNTo]IUMqxXgMNOFhQNFY^dtTIZ^c_^T~MN•wQ|]MN
cSMOIxMOO[\MNTo]MOZM[\Tc`^MNceMNcOkFR•I‘TpFhc•ZI}Fq\FO^_cIfMNIZ^
c_^^q\FTYTIUMqxXgMNOFhQROYTcO‡O^_cIfMNTo]TYTIUMqxXgMNOFhQNFY^
dtTcO[kMNLMIxMOOUMq‡cOkFNF]MMfFdHMNqZTYTTO[UMNc`‡MOO–TcwQScpxcO]m
ILFtTcFnHTo]IUMqxXgMNOFhQNFY^dtT9IZ^c_^T~MN•wQcO[kMNO[\MNqZ^
MOHT†HTo]l€OfFqZIxMOO[\MNTo]MOZM[\TIGIYQrMNMOHT†Hq{MOWM•gT
TO^XgQOYcc`FGMTo]M{MRFMOcu
Thứ hai,IUMqxXgMNOFhQNFY^dtTI_FO–TqZT]^I—MNT~MN•wQTHMNrMN
TYTdxTOqtT~MNI‘TpFhcq‡X•MQO„|To]Mƒ•Zc`FcOrT`^MNcVcT•TYTO^_cIfMN
2
XgMNOFhQcO‡TO¢TƒO^_cIfMNXgMNOFhQcOHfT•žMOqgTNFY^dtTIZ^c_^TOHmnM
|~MOƒ]c`^MNqFhTNFY^dtTqZIZ^c_^T^MMN[kFIa|•_Fc`FcOrTTO^T^MMN[kF
`FcOrTTOSMO•ZMOHT†HT†McOFucTo]|¡FT^MMN[kFO~MNsH]O^_cIfMNNFY^
dtTIZ^c_^MNHJMc`FcOrTMZmOucXrTQO^MNQO•I]d_MNc`^MNMOF{H•žMOqgT
I[PTcFuQTwMIuMMO‰MNI}Fc[PMNTƒMOHT†HNZmM]mTO•MNc]I[PTpFucIuM
ROYFMFh||\F“M{MRFMOcuc`FcOrT§`FcOrTmuHc}sHmucIxMOIuMTOVc•[PMN
To]•]^IfMNqZXgQOYcc`FGMTo]|¡FsH}TNF][\Tc]•Z|fcsH}TNF]I]MNQOYc
c`FGMIGTƒcOGXYMOq]FT…MNTYTT[kMNsH}TMŒ|TOWHROYTcO‡T^MI[kMNMN•M
MOVcTOSMO•ZQOYcc`FGMM{MRFMOcuc`FcOrTOSMOq‡qwm•MNqZOZM[\Tc]•H~M
sH]McW|c\FNFY^dtTCIZ^c_^T^FNFY^dtT9IZ^c_^•ZsH}TXYTOOZMNI†H
Thứ ba, IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQX˜dtMNTOSMOT^M
MN[kFIGNFY^dtTIZ^c_^T^MMN[kFucsH•To]qFhTNFY^dtTCIZ^c_^•Zc_^`]
MO‰MNT^MMN[kFI[PTc`]MNpxI†mIoc`FcOrTEnMT_MOIƒqFhTc`]MNpxMO‰MN
To]TYMpfT~MNTOrTqFnMTOrTNF‰]ROHqgTTUsH]MOZMOTOSMOqZIUMqxXg
MNOFhQ|rT•[UMNT‹McOVQTO[]I•|p•^I•MNMNOž]To]cF{M•[UMNMnMRO~MN
cO•TI„mRSTOcOSTOcSMOcSTOTgTXYMNc_^To]TYMpfT~MNTOrT•Z|TO^TOVc
•[PMNT~MNqFhTTo]IfFMN¦TYMpfT~MNTOrTqFnMTOrTRO~MNI•|p•^EnM
T_MOIƒTO[]lWmdgMNI[PTcO]MN•[UMNMN_TO•[UMNTO^MO‰MNTYMpfT~MN
TOrTTƒc`‡MOIfO–TOZ|T]^X]HI_FO–Td^qwmTO[]ROHmuMROSTOI[PT•gT
•[PMNTYMpfT~MNTOrTqFnMTOrTO–TcwQMŒMNT]^c`‡MOIfTƒcOYFIfcSTOTgT
MOFhcOHmucc`^MNT~MNcYTWmT¦MN•ZMNHmnMMOWMNWm`]OFhMc[PMNTO•m|YH
TOVclY|c`^MNTYTTUsH]MOZMOTOSMOqZIUMqxXgMNOFhQT~MN•wQc`^MNcOkFNF]M
qe]sH]•Z`Vc•\MqZIYMNpY^IfMN
‡cOuqFhTcOgTOFhMcgTOocZFTOSMOI}Fq\FIUMqxXgMNOFhQNFY^dtTC
IZ^c_^T~MN•wQ•ZOucXrTT†McOFuc
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxI€NF•QTYTIUMqxTOoIfMNcOH
O•cRO]FcOYTc_^•wQMNHJMq}MMNWMXYTOqZMN^ZFMNWMXYTOcO~MNsH]I]d_MN
O^YTYTO^_cIfMNXgMNOFhQMWMNT]^OFhHsH•X˜dtMNMNHJMcZFTOSMOMNWMXYTO
OZM[\TMOWM•gTcZFX•MIGqFhTcOgTOFhMMOFh|qtOFhHsH•OUM|’`fMNQOYc
c`FGMMNHJMcOH
=
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxcYTIfMNcSTOTgTc_^IF{HRFhM
TO^TYTIUMqxTOoIfMNOUMc`^MNT~MNcYTsH•M•‚cZFTOSMOsH]McW|OUMIuM
OFhHsH•X˜dtMNRFMOQOSqZcOgTOZMOcFucRFh|c`YMO•€MNQOS$H]IƒcO•TI„m
TYTIUMqxTOoIfMNOUMc`^MNTYTO^_cIfMNcOa^O[\MNI]d_MNO^YTYT•^_FO‡MO
IZ^c_^IGcŒMNMNHJMcOHRO•TQOtTI[PTc‡MOc`_MNX˜dtMN•€MNQOSTYTMNHJM
•gTIJMNcOkFROHmuMROSTOX˜dtMNcFucRFh|c`^MNTOFcFnHqZc~Mc`–MNMOFh|qt
O^_cIfMNMNOFhQqtTƒTOHmnM|~MTo]TYTIUMqx
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxNƒQQO†McŒMNT[kMNc`YTOMOFh|
To]IUMqxI}Fq\FMNHJMRFMOQOST~MNcYT•wQdgc^YMI[PTTO•c`–MNOUMqZRO•
cOFOUM†HOucTYTIUMqxI[PTNF]^sHm{McgTOoI€lWmdgMNsHmTOuTOFcFnH
MfFpfqZcOgTOFhMT~MNRO]FcZFTOSMO
F]^sHm{McgTOocZFTOSMO•ZTUX’lYT•wQTUTOup•^I•|qZO¡c`PcOgT
NF]^sHm{MsHmucIxMOTYTqVMI{cZFTOSMOc`^MNIUMqxX^MNQO•FTOxHc`YTOMOFh|
q{TYTsHmucIxMOTo]|‡MOc`[\TQOYQ•Hwcc`[\TOZM[\TqZc`[\TmnHT†HTo]
To]MN[kFcOtO[’MNTYTdxTOqtd^|‡MOTHMNTVQ
$Hm{McgTOocZFTOSMO•H~MX^MNOZMOq\FTYTsHm{McgTOoc`^MNTYTO^_c
IfMNROYTTo]IUMqxtTcFnHTo]TYTIUMqx•ZcgTOoTYTO^_cIfMNTo]|‡MO
T‹McgTOocZFTOSMO•ZQO[UMNcFhMIGNF•QTO^cgTOoTYTO^_cIfMNTo]`[kMN
I[PTcOgTOFhMO[qwmNF‰]sHm{McgTOocZFTOSMOq\FsHm{McgTOoTYTO^_cIfMN
ROYTc`^MNIUMqxXgMNOFhQT~MN•wQTƒ|}FsH]MOhO‰HTUN•Mpƒq\FMO]HO¡
c`PMO]H
$Hm{McgTOocZFTOSMOc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•ZsHm{McgTOo
TƒNF\FO_MYTIUMqxXgMNOFhQT~MN•wQ•ZTYTIUMqxI^OZM[\TcOZMO•wQqZ
sH•M•‚d^Iƒ|–FO^_cIfMNc`^MNIUMqxRGT•O^_cIfMNcZFTOSMOI{HI‘cd[\F
XgRFG|c`]NFY|XYcTo]OZM[\TTo]TYTTUsH]MsH•M•‚TVQc`nMTO^d…TYT
O^_cIfMNIƒI€I[PTc`]^sHm{McgTOoqZcgTOxHc`YTOMOFh|gNF\FO_MTo]
sHm{McgTOocZFTOSMOc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•Z|fcmnHT†HcVcmuH
MƒlHVcQOYc•PFSTOTOSMOIYMNc`^MNqFhTO[’MNcOtdxTOqtT~MNTo]l€OfF|Z
OZM[\T•ZMN[kFp•^OfOZM[\Tp]MOZMOsHmTOucgTOocZFTOSMOc`^MNIUM