ࡱ>   q` bjbjqPqP .|::4444444H > > > >$0>H N(????????rMtMtMtMtMtMtM$3OhQBM-4?????M44??M F F F? 4?4?rM F?rM F F44 F?? !^v >?Z F.FDM0 N FQLDQ FQ4 F$?? F?????MMF ??? N????HHH8 >HHH >HHH444444 CHNH PH _________cng ho x hi ch ngh)a vit nam c lp - T do - Hnh phcS : 188/2004/N-CP ________________________________________________________________HL320 H Ni, ngy 16 thng 11 nm 2004 NGH NH CA CHNH PH V phng php xc nh gi t v khung gi cc loi t ______ CHNH PH Cn c Lut T chc Chnh ph ngy 25 thng 12 nm 2001; Cn c Lut t ai s 13/2003/QH 11 ngy 26 thng 11 nm 2003; Cn c Php lnh Gi s 40/2002/PL-UBTVQH ngy 26 thng 4 nm 2002; Theo  ngh ca B trng B Ti chnh, NGH NH CHNG I NHNG QUY NH CHUNG iu 1. i tng iu chnh Ngh nh ny quy nh phng php xc nh gi t, khung gi cc loi t v nh gi cc loi t c th ti a phng. iu 2. Phm vi p dng 1. Gi t do y ban nhn dn cc tnh, thnh ph trc thuc Trung ng (sau y gi tt l y ban nhn dn cp tnh) quyt nh theo quy nh ti Ngh nh ny s dng lm cn c : a) Tnh thu i vi vic s dng t v chuyn quyn s dng t theo quy nh ca php lut; b) Tnh tin s dng t v tin thu t khi giao t, cho thu t khng thng qua u gi quyn s dng t hoc u thu d n c s dng t cho cc trng hp quy nh ti iu 34 v iu 35 ca Lut t ai nm 2003; c) Tnh gi tr quyn s dng t khi giao t khng thu tin s dng t cho cc t chc, c nhn trong cc trng hp quy nh ti iu 33 ca Lut t ai nm 2003; d) Xc nh gi tr quyn s dng t  tnh vo gi tr ti sn ca doanh nghip nh nc khi doanh nghip c phn ha, la chn hnh thc giao t c thu tin s dng t theo quy nh ti khon 3 iu 59 ca Lut t ai nm 2003; ) Tnh gi tr quyn s dng t  thu l ph trc b chuyn quyn s dng t theo quy nh ca php lut; e) Tnh gi tr quyn s dng t  bi thng khi Nh nc thu hi t s dng vo mc ch quc phng, an ninh, li ch quc gia, li ch cng cng v pht trin kinh t quy nh ti iu 39, iu 40 ca Lut t ai nm 2003; g) Tnh tin bi thng i vi ngi c hnh vi vi phm php lut v t ai m gy thit hi cho Nh nc theo quy nh ca php lut. 2. Trng hp Nh nc giao t, cho thu t theo hnh thc u gi quyn s dng t, hoc u thu d n c s dng t, th mc gi trng u gi quyn s dng t hoc trng u thu d n c s dng t khng c thp hn mc gi do y ban nhn dn cp tnh quyt nh theo quy nh ti Ngh nh ny. 3. Ngh nh ny khng p dng i vi trng hp ngi c quyn s dng t tha thun v gi t khi thc hin cc quyn chuyn nhng, cho thu, cho thu li quyn s dng t; gp vn bng quyn s dng t. iu 3. Gii thch t ng Trong Ngh nh ny, cc t ng di y c hiu nh sau: 1. Phn vng t ti nng thn l vic phn nh qu t gm cc loi t trong vng c iu kin t ai, th nhng, kh hu tng ng. Trn c s  phn ra cc loi t ti vng: ng bng, trung du, min ni  nh gi. 2. Gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng l s tin VND tnh trn mt n v din tch t c hnh thnh t kt qu ca nhng giao dch thc t mang tnh ph bin gia ngi cn chuyn nhng v ngi mun c chuyn nhng khng b nh hng bi cc yu t nh tng gi do u c, do thay i quy hoch, chuyn nhng trong tnh trng b p buc, quan h huyt thng. 3. t ti khu vc gip ranh gia cc tnh, thnh ph trc thuc Trung ng l khu t gip st nhau ti ng phn a gii hnh chnh gia cc tnh, thnh ph trc thuc Trung ng. 4. t lin k l khu t lin nhau, tip ni nhau vi khu t  c xc nh. CHNG II PHNG PHP XC NH GI T V KHUNG GI CC LOI T iu 4. Phng php xc nh gi t 1. Phng php so snh trc tip: l phng php xc nh mc gi thng qua vic tin hnh phn tch cc mc gi t thc t  chuyn nhng quyn s dng t trn th trng ca loi t tng t (v loi t, din tch t, tha t, hng t, loi  th, loi ng ph v v tr)  so snh, xc nh gi ca tha t, loi t cn nh gi. 2. Phng php thu nhp: l phng php xc nh mc gi tnh bng thng s gia mc thu nhp thun tu thu c hng nm trn 1 n v din tch t so vi li sut tin gi tit kim bnh qun mt nm (tnh n thi im xc nh gi t) ca loi tin gi VND k hn 01 nm (12 thng) ti ngn hng thng mi nh nc c mc li sut tin gi tit kim cao nht trn a bn. iu 5. iu kin p dng cc phng php xc nh gi t 1. Phng php so snh trc tip c p dng  nh gi t khi trn th trng c cc loi t tng t  chuyn nhng quyn s dng t so snh c vi loi t cn nh gi. Gi chuyn nhng quyn s dng t ca loi t tng t s dng  phn tch, so snh vi loi t cn nh gi phi l gi chuyn nhng quyn s dng t thc t trn th trng trong iu kin bnh thng. 2. Phng php thu nhp ch p dng  nh gi cho cc loi t xc nh c cc khon thu nhp mang li t t. 3. Cn c vo tnh hnh c th v th trng chuyn nhng quyn s dng t, h s v cc loi t, s liu  thu thp, y ban nhn dn cp tnh la chn phng php xc nh gi cho ph hp; trong trng hp cn thit c th s dng kt hp c hai phng php xc nh gi t c quy nh ti Ngh nh ny  kim tra, so snh, i chiu cc mc gi c tnh  quyt nh mc gi c th. 4. Khi nh gi cc loi t c th ti a phng, nu c mt s loi t khng  iu kin  p dng cc phng php xc nh gi t nu ti iu 4 th p dng cc quy nh ti im 6, im 7 mc a khon 1; im 5, im 6 mc b khon 1 v mc c khon 1 iu 6 ca Ngh nh ny  nh gi. iu 6. Khung gi cc loi t 1. Khung gi t ban hnh km theo Ngh nh ny c quy nh cho cc loi t c phn loi ti iu 13 Lut t ai gm: a) i vi nhm t nng nghip: - Khung gi t trng cy hng nm (Bng 1). - Khung gi t trng cy lu nm (Bng 2). - Khung gi t rng sn xut (Bng 3). - Khung gi t nui trng thu sn (Bng 4). - Khung gi t lm mui (Bng 5). - i vi t rng phng h v t rng c dng, y ban nhn dn cp tnh cn c vo gi t rng sn xut do y ban nhn dn cp tnh quyt nh v cn c phng php nh gi t rng sn xut quy nh ti iu 13 Ngh nh ny  nh mc gi ph hp vi tnh hnh thc t ti a phng. - i vi cc loi t nng nghip khc theo quy nh ca Chnh ph, y ban nhn dn cp tnh cn c vo gi cc loi t nng nghip lin k do y ban nhn dn cp tnh quyt nh v cn c phng php nh gi t i vi loi t nng nghip lin k quy nh ti iu 13 Ngh nh ny  nh mc gi cho ph hp vi tnh hnh thc t ti a phng. b) i vi nhm t phi nng nghip: - Khung gi t  ti nng thn (Bng 6). - Khung gi t  ti  th (Bng 7). - Khung gi t sn xut, kinh doanh phi nng nghip ti nng thn (Bng 8). - Khung gi t sn xut, kinh doanh phi nng nghip ti  th (Bng 9). - i vi t xy dng tr s c quan v t xy dng cng trnh s nghip, y ban nhn dn cp tnh cn c vo gi t  lin k hoc gi t  ti vng ln cn do y ban nhn dn cp tnh quyt nh v phng php nh gi t  quy nh ti iu 13 Ngh nh ny  nh mc gi t ph hp vi tnh hnh thc t ti a phng. - i vi t s dng vo mc ch quc phng, an ninh; t s dng vo cc mc ch cng cng theo quy nh ca Chnh ph; t do cc c s tn gio s dng; t c cng trnh l nh, n, miu, am, t ng, nh th h; t lm ngh)a trang, ngh)a a v t phi nng nghip khc theo quy nh ca Chnh ph; y ban nhn dn cp tnh cn c vo gi loi t lin k do y ban nhn dn cp tnh quyt nh v cn c phng php nh gi t i vi loi t lin k quy nh ti iu 13 Ngh nh ny  nh mc gi t cho ph hp vi tnh hnh thc t ti a phng. c) i vi nhm t cha s dng i vi cc loi t cha xc nh mc ch s dng bao gm t bng cha s dng, t i ni cha s dng, ni  khng c rng cy, khi cn phi c gi  tnh tin bi thng i vi ngi c hnh vi vi phm php lut loi t ny, y ban nhn dn cp tnh cn c vo gi ca cc loi t lin k do y ban nhn dn cp tnh quy nh v phng php xc nh gi t i vi loi t lin k quy nh ti iu 13 Ngh nh ny  nh mc gi t ph hp. Khi t cha s dng c cp c thm quyn cho php a vo s dng, y ban nhn dn cp tnh cn c vo khung gi t cng loi, cng mc ch s dng do Chnh ph quy nh  nh mc gi t c th. 2. Cn c gi chuyn nhng quyn s dng t thc t ti a phng, y ban nhn dn cp tnh c quyt nh gi cc loi t c th trong gii hn cho php tng thm khng qu 20% so vi mc gi ti a v gim khng qu 20% so vi mc gi ti thiu ca khung gi t cng loi quy nh ti khon 1 iu ny. iu 7. iu chnh khung gi cc loi t Khi gi chuyn nhng quyn s dng t ph bin trn th trng ca mt s hoc tt c cc loi t trong cc bng khung gi t c bin ng lin tc ko di trong thi hn 60 ngy tr ln, trn phm vi rng (nhiu tnh, thnh ph), gy nn chnh lch gi ln: tng t 30% tr ln so vi gi ti a hoc gim t 30% tr ln so vi gi ti thiu trong khung gi quy nh ti khon 1 iu 6 Ngh nh ny th B Ti chnh c trch nhim ch tr xy dng mt s hoc tt c khung gi t mi trnh Chnh ph iu chnh cho ph hp. NH GI CC LOI T TI A PHNG iu 8. Nguyn tc phn vng t  nng thn, phn hng t nng nghip  nh gi t 1. Phn vng t t c chia thnh 3 vng: ng bng, trung du v min ni; mi vng c nhng c im c bn sau: a) ng bng l vng t thp, tng i bng phng v c  cao ngang vi mt nc bin. Mt  dn s ng, kt cu h tng v iu kin sn xut lu thng hng ho thun li hn trung du, min ni. b) Trung du l vng t c  cao va phi (thp hn min ni, cao hn ng bng), bao gm i b phn din tch l i. Mt  dn s thp hn ng bng, cao hn min ni, kt cu h tng v iu kin sn xut lu thng hng ho km thun li hn so vi ng bng nhng thun li hn min ni. c) Min ni l vng t cao hn vng trung du, bao gm i b phn din tch l ni cao, a hnh phc tp. Mt  dn s thp; kt cu h tng v iu kin sn xut lu thng hng ho km thun li hn trung du. Cc x c cng nhn l min ni theo quy nh ca y ban Dn tc v Min ni (nay l y ban Dn tc). 2. Phn hng t Hng t  nh gi t p dng theo hng t tnh thu s dng t nng nghip  a phng c cp c thm quyn ph duyt theo quy nh hin hnh ca Nh nc. iu 9. Xc nh vng t, hng t v v tr ca tng loi t c th  nng thn  nh gi t 1. Nhm t nng nghip a) i vi t trng cy hng nm, t trng cy lu nm, t nui trng thu sn, t rng sn xut, t rng phng h, t rng c dng v cc loi t nng nghip khc c xp theo hng t v chia thnh ba loi x theo a gii hnh chnh: ng bng, trung du, min ni. b) i vi t lm mui c chia theo v tr. V tr ca t lm mui c xc nh cn c vo khong cch t ng mui n kho mui tp trung ti khu sn xut hoc gn ng giao thng, theo nguyn tc: v tr s 1 p dng i vi ng mui gn kho mui nht hoc gn ng giao thng nht; cc v tr tip sau  theo th t t th 2 tr i c khong cch xa kho mui hn v xa ng giao thng hn. 2. Nhm t phi nng nghip ti nng thn i vi t  ti nng thn, t sn xut, kinh doanh phi nng nghip ti nng thn v cc loi t phi nng nghip khc  nng thn nh: t xy dng tr s c quan, xy dng cng trnh s nghip; t s dng vo mc ch quc phng, an ninh; t s dng vo mc ch cng cng gm t giao thng, thy li; t xy dng cc cng trnh vn ho, y t, gio dc v o to, th dc th thao phc v li ch cng cng; t c di tch lch s vn ho, danh lam thng cnh; t xy dng cc cng trnh cng cng khc theo quy nh ca Chnh ph; t do cc c s tn gio s dng; t c cng trnh l nh, n, miu, am, t ng, nh th h; t lm ngh)a trang, ngh)a a v t phi nng nghip khc theo quy nh ca Chnh ph c xp theo v tr ca tng loi t, chia thnh ba loi x theo a gii hnh chnh: ng bng, trung du, min ni  nh gi. V tr ca tng loi t trong mi loi x c chia theo 3 khu vc thuc a gii hnh chnh cp x: - Khu vc 1: t c mt tin tip gip vi trc ng giao thng chnh nm ti trung tm x hoc cm x (gn y ban nhn dn x, trng hc, ch, trm y t); gn khu thng mi v dch v, khu du lch, khu cng nghip, khu ch xut; hoc khng nm ti khu vc trung tm x nhng gn u mi giao thng hoc gn ch nng thn. - Khu vc 2: nm ven cc trc ng giao thng lin thn, tip gip vi khu vc trung tm x, cm x, khu thng mi v dch v, khu du lch, khu ch xut. - Khu vc 3: l nhng v tr cn li trn a bn x. Vic phn loi khu vc  xc nh gi t thc hin theo nguyn tc: khu vc 1 c kh nng sinh li cao nht, c iu kin kt cu h tng thun li nht; khu vc 2 v khu vc 3 c kh nng sinh li v kt cu h tng km thun li hn. V tr ca tng loi t trong tng khu vc c xc nh cn c vo kh nng sinh li, khong cch ti mt tin ca cc trc ng giao thng v iu kin kt cu h tng thun li cho sinh hot, kinh doanh v cung cp dch v theo nguyn tc v tr s 1 c mc sinh li cao nht, c iu kin kt cu h tng thun li nht, gn trc ng giao thng chnh nht, cc v tr tip sau  theo th t t th 2 tr i c mc sinh li v iu kin kt cu h tng km thun li hn. iu 10. Phn loi  th, ng ph, v tr t trong  th ca tng loi t c th  nh gi t i vi t  ti  th, t sn xut, kinh doanh phi nng nghip v cc loi t phi nng nghip khc ti  th nh: t xy dng tr s c quan, xy dng cng trnh s nghip; t s dng vo mc ch quc phng an ninh; t s dng vo mc ch cng cng gm t giao thng, thy li; t xy dng cc cng trnh vn ho, y t, gio dc v o to, th dc th thao phc v li ch cng cng; t c di tch lch s - vn ho, danh lam thng cnh; t xy dng cc cng trnh cng cng khc theo quy nh ca Chnh ph; t do cc c s tn gio s dng; t c cng trnh l nh, n, miu, am, t ng, nh th h; t lm ngh)a trang, ngh)a a v t phi nng nghip khc theo quy nh ca Chnh ph c xp theo loi  th, loi ng ph v v tr t  nh gi. 1.  th bao gm thnh ph, th x, th trn c c quan nh nc c thm quyn quyt nh thnh lp v xp loi  th.  th c phn thnh 6 loi, gm:  th loi c bit,  th loi I,  th loi II,  th loi III,  th loi IV,  th loi V theo quy nh hin hnh ca Nh nc. i vi th x, th trn cha c xp loi  th th xp vo  th loi V. 2. Phn loi ng ph Loi ng ph trong tng loi  th c xc nh cn c ch yu vo kh nng sinh li, iu kin kt cu h tng thun li cho sinh hot, sn xut, kinh doanh, dch v, du lch, khong cch ti khu trung tm  th, trung tm thng mi, dch v, du lch. ng ph trong tng loi  th c phn thnh cc loi ng ph c s th t t 1 tr i. ng ph loi 1 p dng i vi t ti trung tm  th, trung tm thng mi, dch v, du lch; c mc sinh li cao nht, c iu kin kt cu h tng thun li nht; cc loi ng ph tip sau  theo th t t loi 2 tr i p dng i vi t khng  trung tm  th, trung tm thng mi, dch v, du lch c mc sinh li v kt cu h tng km thun li hn. Trng hp mt ng ph gm nhiu on ng ph c kh nng sinh li khc nhau, c kt cu h tng khc nhau th tng on ng ph  c xp vo loi ng ph tng ng. 3. V tr t trong tng loi ng ph ca tng loi  th c xc nh cn c vo kh nng sinh li, iu kin kt cu h tng thun li cho sinh hot, sn xut, kinh doanh, dch v, khong cch so vi trc ng giao thng. V tr t trong tng loi ng ph ca tng&*| ~ : $ %%~%%(|+?ۜۋzzm\ h hyXCJOJQJ^JaJh hyXOJQJ^J h45CJOJQJ\^JaJ h4h4CJOJQJ^JaJ$h4hyX@CJOJQJ^JaJ,h4hyX56CJOJQJ\]^JaJ)h4hyX5CJH*OJQJ\^JaJ h4hyXCJOJQJ^JaJ&h4hyX5CJOJQJ\^JaJ(*p~ vfd,$Ifgd4[kd$$IflFn Z (#     4 la5$d,$Ifa$gd4 d,$Ifgd4$ d,$If` a$gd4  { d,$Ifgd4 d,$Ifgd4kkd$$Ifl\n Z 6$ Y4 la5 ( 2 : p___$0d,`0a$gd4$0d,`0a$gd4 $d,a$gd4 d,`gd4  !d,gd4[kd+$$IflFn Z t"     4 la5 :  Dr2X6~&Z2d,`2gd4$2d,`2a$gd4 d,gd4$d,`a$gd4"V$$$%%%(|++`-//3T5566*7 2d,`2gd42d,`2gd4 d,gd d,gd4$2d,`2a$gd4$2d,`2a$gd4*777.8t8:==">p>??޹JzXRX$2d,`2a$gd40d,`0gd4$0d,`0a$gd4 0d,`0gd4FNV>2nZ*\$d,a$gd4$0d,`0a$gd4$2d,`2a$gd42d,`2gd4\^rX8b8, hd,^hgd4$2d,`2a$gd42d,`2gd42d,`2gd4$2d,`2a$gd4 d,gd4 TV<|.zH $d,a$gd4d,gd4 $d,a$gd4$d,^a$gd4   \ F H  DFǶǥǥۥۥۥۥۥۥۥueh4@CJOJQJ^JaJ$h4hyX@CJOJQJ^JaJh4CJOJQJ^JaJh45CJOJQJ^JaJ h4hyXCJOJQJ^JaJ h46CJOJQJ]^JaJ&h4hyX6CJOJQJ]^JaJ&h4hyX5CJOJQJ\^JaJ h4h4CJOJQJ^JaJ$ $d,$Ifa$gd4 0d,`0gd4 $d,a$gd4   0 F b x  iXEEEEE$d,<$Ifa$gd4$d,$Ifa$gd4kd$$Ifl4\"   04 laf4    kd$$Ifl֞ "04 la$d,<$Ifa$gd4        $d,<$Ifa$gd4$d,$Ifa$gd4    3(( $d,a$gd4kd$$Ifl֞ "04 la J    , D \ $d,$Ifa$gd4 $d,a$gd4 0d,`0gd4\ ^ ` |     iXEEEEE$d,<$Ifa$gd4$d,$Ifa$gd4kd$$Ifl4\"   04 laf4    kdx$$Ifl֞ "04 la$d,<$Ifa$gd4    $ . 6 @ $d,$Ifa$gd4@ B D  3( 0d,`0gd4 $d,a$gd4kdj$$Ifl֞ "04 la  F H X r   $d,$Ifa$gd4 $d,a$gd4 0d,`0gd4       &iXEEEEE$d,<$Ifa$gd4$d,$Ifa$gd4kd\$$Ifl4\"   04 laf4&<> kdJ$$Ifl֞ "04 la$d,<$Ifa$gd4>NV`hrz$d,$Ifa$gd43( d,gd4 $d,a$gd4kd< $$Ifl֞ "04 laOkd. $$Ifl4\"   04 laf4$d,$Ifa$gd4 $d,a$gd4&BXt$d,<$Ifa$gd4$d,$Ifa$gd43""$d,$Ifa$gd4kd $$Ifl֞ "04 la$d,$Ifa$gd43''' 0d,`0gd4kd $$Ifl֞ "04 la$o^^$d,$Ifa$gd4tkd $$Ifl40"s0"4 laf4$d,$Ifa$gd4 d,$Ifgd4$&(0:wkZZ$d,$Ifa$gd4 d,$Ifgd4kd $$Ifl4F"` 0"    4 laf4:<>DFVpwkkk``QQQ$d,$Ifa$gd4 $d,a$gd4 0d,`0gd4kdg$$Ifl4F"  0"    4 laf4 ]LLL$d,$Ifa$gd4kd($$Ifl\" 04 la$d,$Ifa$gd46L$d,$Ifa$gd4LNP0!$d,$Ifa$gd4kd$$Ifl4֞ q0"`_`_`04 laf4PZjr~$d,$Ifa$gd4."" 0d,`0gd4kd$$Ifl4֞ q0" _`_`04 laf4$d,$Ifa$gd4 0d,`0gd4 +$d,$Ifa$gd4kd$$Ifl4֞x $H0)4 la f40BZl.:LXjt$d,$Ifa$gd4 d,$Ifgd4Ff$d,$Ifa$gd4tZ :Rj$d,$Ifa$gd4 $d,a$gd4 0d,`0gd4$d,`a$gd4Ff$d,$Ifa$gd4 Zj  ,>J\ïyfy$h4hyX@CJOJQJ^JaJ$h4hyX@CJOJQJ^JaJ#h4hyXCJH*OJQJ^JaJ h4hyXCJOJQJ^JaJ&h4hyX5CJOJQJ\^JaJ&h4hyX6CJOJQJ]^JaJ*h4hyX5@CJOJQJ\^JaJ$h4hyX@CJOJQJ^JaJjlnpgXXXGGGG$d,$Ifa$gd4$d,$Ifa$gd4kd$$Ifl\" 0"4 la$d,$Ifa$gd4+$d,$Ifa$gd4kdK$$Ifl4֞ q0"`_`_`0"4 laf4$08DLX$d,$Ifa$gd4XZ\) 0d,`0gd4kdV$$Ifl4֞ q0" _`_`0"4 laf4  $d,$Ifa$gd4 0d,`0gd4  40$d,$Ifa$gd4kde$$Ifl4֞\ $H04 laf44F^p,>J\hz$d,$Ifa$gd4d,$Ifgd4Ff !$d,$Ifa$gd4d,gd4Ff^%$d,$Ifa$gd4,1h/ =!"#$% $$If5!vh5 55#v #v#v:V l5 55/ 4a5$$If5!vh5 55Y5#v #v#vY#v:V l5 55Y5/ 4a5$$If5!vh5 55#v #v#v:V l5 55/ 4a5$$If!vh55 5 5 #v#v :V l4055 / / / / / 4f4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh55 5 5 #v#v :V l4055 / / / / / 4f4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh55 5 5 #v#v :V l4055 / / / / / 4f4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh55 5 5 #v#v :V l4055 / / / / / 4f4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh5555555#v:V l05/ / / / / 4$$If!vh55s#v#vs:V l40"55s/ 4f4$$If!vh555 #v#v#v :V l40"+555 / 4f4$$If!vh555 #v#v#v :V l40"+555 / 4f4$$If!vh55 55#v#v #v:V l055 5/ 4 $$If!vh5555_5`5_5`#v#v#v_#v`#v_#v`:V l40+555_5`5_5`/ 4f4 $$If!vh5555_5`5_5`#v#v#v_#v`#v_#v`:V l40+555_5`5_5`/ 4f4$$If !vh5H555555#vH#v#v#v#v:V l40)5H5555/ 4a f4$$If !v h5H5H5H5555H55 H5 5 5 5 H#vH#v#v#v#vH#v#v H#v #v #v #v H:V l40)+5H5555H55 H5 5 5 5 H/ /  / / / 4a f4kd$$Ifl4" 0x4  \!$`HHHHHH0)44444 la f4$$If !v h5H5H5H5555H55 H5 5 5 5 H#vH#v#v#v#vH#v#v H#v #v #v #v H:V l40)+5H5555H55 H5 5 5 5 H/ /  / / / 4a f4kdE$$Ifl4" 0x4  \!$ HHHHHH0)44444 la f4$$If!vh55 55#v#v #v:V l0"55 5/ 4 $$If!vh5555_5`5_5`#v#v#v_#v`#v_#v`:V l40"+555_5`5_5`/ 4f4 $$If!vh5555_5`5_5`#v#v#v_#v`#v_#v`:V l40"+555_5`5_5`/ 4f4$$If!vh5H555555#vH#v#v#v#v:V l405H5555/ 4af4$$If!v h5H5H5H55H5555 5 5 H5 5 H#vH#v#vH#v#v#v#v #v #v H#v #v H:V l40+5H55H5555 5 5 H5 5 H/ /  / / / 4af4~kdb$$Ifl4" \ < $`HHHHHH044444 laf4$$If!v h5H5H5H55H5555 5 5 H5 5 H#vH#v#vH#v#v#v#v #v #v H#v #v H:V l40+5H55H5555 5 5 H5 5 H/ /  / / / 4af4~kd#$$Ifl4" \ < $ HHHHHH044444 laf4R@R yXNormal7$8$$CJOJQJ^J_HaJmH sH tH L@L yX Heading 1$$@&a$5OJQJ\^J\@\ yX Heading 2$$xx@&a$5CJOJQJ\^JaJDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No List4 @4 yXFooter  !HP@H yX Body Text 2$xx`a$TR@T yXBody Text Indent 2$`a$5\| 8TUjkOV`FGRS\q "9 s +|}AGh:_8Z{"K#u#%%&&|&E'l(B)))`***+-- 1o12Q33w4W669:B;Y;\<+>>^AATCkDDDwE(FF[HHpIIJJ\LL2MMOOPPRgTTUUeWXPZ[\j\]]_i_%``}aab3dneeeeeewghFhQi}j kvkklmmmropppYqzqqqqr5r`r{rrr:ssssst+tFtcttttttHuIuQu^ujuvuwuxuuuuuuuuuuuuuuuuuuvnvovwvvvvvvvvvvvvvvvvww wwww5w6wwwwwwwwwwwwwx x xxxx"x'x+x0x1x2x]xxxxxxxxxxyyy(y3y4y$:LPtjX 4EGHIJKMNFqx   NQZ]/1 O R K#R#%%%%&D''k((@)d)h)))`*g*,,>1B1W6_6:A;\<<+>>?4@^AfAkDsDfEpEHHpIxIIIKJOJMMjOnO]PaPPP&Q*QTUUuUUUVV{VVWW[[_g_``}aaaaeegghhwh{hhOimmumuowopp]qcqqqrrt tAtDtqtuttttt3u9uuuYv_vww|ww7x:xxx^yayyyzz{zz>{A{{{||a}g}!~$~~~33333333333333333333333333333333333333333333333333333333333333333333333333333333333333333333VVFFQQS[}%%eemmppOqVqcqyq4r4r9s9sGtGtttttvvww2x3x]x]xXyXyyyyyyy z zzz8{9{{{||}}v}v}~~t~t~ yX4TUjkIuQu^ujuvuwuxuuuuuuuuuuuuuuuuovwvvvvvvvvvvvvvvvvww wwwwwwwwwwwwwwx x xxxx"x'x+x0x1xxxxxxxxxyyy(y3y4yA  CHÍNH PHỦ Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~   Root Entry Fȅ^vData '1TableQWordDocument.|SummaryInformation(DocumentSummaryInformation8CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q