ࡱ> }q` HbjbjqPqP ?::hc% ,qqq8,rs<,` v^~v"vvv/x&Ux ax$[hy x"/xyy vvmy @vvyB8 vv lqyf.0DQ~QQ(ix>x,x$xixixixvixixixyyyy,,,@N$#,,,N,,,  H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 08 Phng php chi ph (K hiu: TGVN 08) (Ban hnh km theo Quyt nh s 129/ 2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh) QUY NH CHUNG 01 - Mc ch ca tiu chun ny l quy nh phng php chi ph v hng dn thc hin phng php trong qu trnh thm nh gi ti sn. 02 - Phm vi p dng: Doanh nghip thm nh gi v thm nh vin v gi phi tun th nhng quy nh ca tiu chun ny trong qu trnh thm nh gi ti sn. Khch hng v bn th ba s dng chng th thm nh gi c trch nhim tun th quy nh ca tiu chun ny  vic hp tc gia cc bn trong qu trnh thm nh gi ti sn t hiu qu cao nht. 03 - Cc thut ng trong tiu chun ny c hiu nh sau: Chi ph l s tin cn thit  chi ra  mua, sn xut, ch to hoc xy dng nn ti sn. Phng php chi ph l phng php thm nh gi da trn c s chi ph to ra mt ti sn tng t ti sn cn thm nh gi  xc nh gi tr th trng ca ti sn cn thm nh gi. Hao mn hu hnh l hao mn vt l gy ra do cc yu t t nhin (thi tit, kh hu& ) lm gim gi tr ca ti sn trong qu trnh s dng. Hao mn v hnh l loi hao mn pht sinh do tin b k thut, do thay i, ci tin dy chuyn cng ngh hoc do s thay i nhu cu ca th trng v sn phm, dch v lm gim gi tr ca ti sn trong qu trnh s dng. Gi tr hao mn ca ti sn l s gim dn gi tr s dng v gi tr ca ti sn do tham gia vo hot ng sn xut kinh doanh, do c s dng theo mc ch s dng ca ti sn, do bo mn ca cc yu t t nhin, do tin b k thut& trong qu trnh hot ng ca ti sn. Gi tr hao mn lu k ca ti sn l tng mc gim gi ca ti sn gy ra do hao mn hu hnh v hao mn v hnh, tnh n thi im cn thm nh gi. Tui i kinh t l thi gian s dng ti sn ti a xt v hiu qu kinh t: - Tui i kinh t ca my, thit b l s nm d tnh s dng my, thit b vo hot ng sn xut, kinh doanh theo quy nh hin hnh,  iu kin bnh thng, ph hp vi cc thng s kinh t - k thut ca ti sn. - Tui i kinh t ca bt ng sn l s nm cng trnh kin trc trn t ng gp lm tng gi tr ca ton b bt ng sn. Tui i kinh t cn li l thi gian s dng cn li ca ti sn pht huy c hiu qu. Tui i thc t l s nm  tri qua tnh t khi hon thnh sn xut, ch to, xy dng ti sn mi 100% a vo s dng n thi im cn thm nh gi. Tui i hiu qu l s nm m ti sn c s dng thc t pht huy c tc dng v mang li hiu qu trong s dng. Tui i hiu qu c th ngn hn hoc di hn tui i thc t ca ti sn ty thuc vo tnh trng duy tu, bo dng, sa cha ti sn. C th: Tui i hiu qu ngn hn tui i thc t ca ti sn nu ch ti sn tin hnh bo dng, nng cp, duy tu, sa cha ti sn theo ng nh k, ng quy trnh. Tui i hiu qu di hn tui i thc t ca ti sn nu ch ti sn khng tin hnh bo dng, nng cp, duy tu, sa cha ti sn theo ng nh k, ng quy trnh. Li nhun nh thu l s chnh lch gia gi tr th trng ca cng trnh tr i (-) tng chi ph (bao gm chi ph trc tip v chi ph gin tip), tr i (-) cc khon thu, ph phi np theo quy nh ca php lut. Chi ph ti to l chi ph hin hnh  xy dng, sn xut hay ch to ti sn thay th ging nguyn mu vi ti sn cn thm nh gi, bao gm c nhng im  li thi, lc hu ca ti sn cn thm nh gi. Chi ph ti to c tnh cn c vo khi lng nguyn nhin vt liu  c s dng theo ng nguyn bn nhn (x) gi ti thi im cn thm nh. Chi ph thay th l chi ph hin hnh  xy dng, sn xut hay ch to ti sn thay th ti sn cn thm nh gi, c loi tr cc b phn c chc nng li thi, nhng c tnh n tin b khoa hc, cng ngh ti thi im cn thm nh gi  to ra sn phm thay th c tnh nng u vit hn so vi ti sn cn thm nh gi. Chi ph thay th c tnh cn c vo khi lng nguyn nhin vt liu c th thay th nhn (x) gi ti thi im thm nh. NI DUNG TIU CHUN 04 - Phng php chi ph ch yu c p dng trong: - Thm nh gi nhng ti sn c mc ch s dng c bit; nhng ti sn chuyn dng, nhng ti sn khng  thng tin  p dng phng php so snh. Thm nh gi ti sn phc v mc ch bo him; tnh ton mc tin h tr, bi thng khi Nh nc gii ta, n b. - Kim tra kt qu cc phng php thm nh gi khc. 05 - Cc bc tin hnh thm nh gi theo phng php chi ph: a) i vi bt ng sn Bc 1: c tnh ring gi tr ca l t thuc bt ng sn bng cch coi  l t trng ang c s dng trong iu kin tt nht v hiu qu nht theo nguyn tc xc nh gi t quy nh ti Lut t ai v cc phng php xc nh gi t theo quy nh ca Chnh ph v hng dn ca cc B, ngnh c lin quan, y ban nhn dn cc tnh, thnh ph trc thuc Trung ng. Bc 2: c tnh chi ph hin ti  xy dng mi,  ti to, thay th cng trnh xy dng hin c trn t, bao gm c li nhun cho nh thu v thu, ph phi np theo quy nh ca php lut. Bc 3: Xc nh hao mn v c tnh gi tr hao mn liy k (mc  gim gi) ca cng trnh xy dng hin c trn t. Bc 4: c tnh gi tr ca cng trnh xy dng bng cch tr gi tr hao mn liy k (mc gim gi) khi chi ph xy dng mi hin hnh ca cng trnh. Bc 5: c tnh gi tr ca bt ng sn cn thm nh gi bng cch cng (+) kt qu bc 1 v kt qu bc 4. b) i vi my, thit b Bc 1: nh gi ton din v tnh trng my, thit b cn thm nh gi. Bc 2: c tnh chi ph ti to hoc chi ph thay th  sn xut v a my, thit b vo s dng, bao gm c li nhun cho nh sn xut, thu, ph phi np theo quy nh ca php lut. Bc 3: c tnh hao mn hu hnh, hao mn v hnh v gi tr hao mn liy k ca my, thit b. Bc 4: c tnh gi tr ca my, thit b bng cch ly kt qu bc 2 tr (-) kt qu bc 3. 06 - Tnh ton chi ph sn xut, ch to hoc xy dng nn ti sn a) i vi cng trnh xy dng - Chi ph xy dng cng trnh bao gm: + Cc chi ph trc tip, bao gm: cc chi ph nguyn vt liu, nhn cng, chi ph s dng my thi cng, cc chi ph trc tip khc + Cc chi ph chung, bao gm: chi ph phc v thi cng, chi ph iu hnh sn xut ti cng trng, chi ph qun l ca doanh nghip, cc chi ph gin tip khc. + Li nhun, cc khon thu, ph phi np theo quy nh ca php lut. Vic tnh ton chi ph xy dng cng trnh phi cn c vo mt bng gi gi th trng ca nguyn, nhin vt liu ti thi im thm nh gi; cc quy nh ca c quan c thm quyn v nh mc kinh t k thut, nh mc tiu hao nguyn, nhin vt liu v cc hng dn v xc lp n gi xy dng. - Cc phng php ph thng tnh chi ph ti to hoc chi ph thay th cng trnh xy dng: + Phng php so snh theo n v; + Phng php c tnh theo hng mc cng trnh; + Phng php kho st s lng (m2 xy dng, m3 xy dng& ); Thm nh vin cn c vo loi hnh cng trnh, thng tin c c  la chn phng php p dng ph hp. b) i vi my, thit b Vic c tnh chi ph ti to hoc thay th my, thit b mi cn cn c vo nh mc tiu hao nguyn vt liu, nhn cng, mt bng gi nguyn vt liu, nhn cng trn th trng vo thi im cn thm nh gi, cc quy nh ca c quan c thm quyn v hch ton chi ph sn xut. 07- Xc nh hao mn v c tnh gi tr hao mn liy k. Mc  hao mn, tui i v gi tr hao mn liy k ca ti sn cn thm nh gi c xc nh da trn hin trng thc t ca ti sn ti thi im cn thm nh gi, h s k thut ca nh sn xut v cc quy nh v mc  hao mn, thi gian khu hao ca cc c quan c thm quyn. a) i vi cng trnh xy dng Hao mn ca cng trnh xy dng bao gm hao mn t nhin, hao mn do li thi chc nng, hao mn do tc ng t yu t bn ngoi ti sn (hao mn kinh t). a1) Hao mn t nhin l hao mn do thi gian s dng, do tc ng ca thi tit, vic bo qun cng trnh trong qu trnh s dng. Vic c tnh hao mn t nhin c th theo 3 cch: Cch 1: Xc nh t l hao mn theo phng php chit tr. La chn cc bt ng sn so snh c c im ci to tng t vi bt ng sn cn thm nh gi trn th trng v v p dng qu trnh chit tr  tm ra tng mc hao mn, theo cc bc sau: Bc 1: Chn cc bt ng sn trn th trng  c ci to c c im tng ng v mc  hao mn vi bt ng sn cn thm nh gi; c tnh gi cc bt ng sn tng ng (bt ng sn so snh). Bc 2: Chit tr gi t ra khi gi bn ca cc bt ng sn so snh  tm ra gi tr  hao mn ca cng trnh trn t. Bc 3: c tnh chi ph (thay th hoc ti to) ca cng trnh tng t, mi 100%. Bc 4: Gi tr hao mn liy k ca cng trnh ti thi im thm nh gi (bc 3 tr (-) bc 2). Bc 5: Xc nh t l hao mn liy k (bc 4: bc 3). Bc 6: Xc nh tui i hiu qu (nm) ca cng trnh so snh. Bc 7: Xc nh t l gi tr hao mn hng nm ca cng trnh (bc 5: bc 6). Bc 8: Xc nh t l hao mn ca cng trnh cn thm nh cn c vo cc cng trnh so snh. Cch 2: cn c vao tu i i hiu qu va tui i kinh t ca cng trnh   tinh s# hao mon t o tinh gia m gia cu a cng trnh. Tui i hiu qu Cng thc: % khu hao = ---------------------------- x 100 Tui i kinh t Cch 3: cn c vao s# h ho ng, hao mon cu a cac kt cu chu  yu   tinh hao mn cu a cng trinh. Cng thc tnh nh sau: H =  EMBED Equation.3   EMBED Equation.3  Trong : H : Hao mn ca cng trnh xy dng tnh theo t l %; Hki : Hao mn ca kt cu chnh th i tnh theo t l %; Tki : T trng ca kt cu chnh i trong tng gi tr cng trnh; n : S kt cu chnh trong cng trnh . V d v phng php xc nh tui i hiu qu; phng php tnh ton hao mn v gi tr cng trnh xy dng ti ph lc s 01 km theo Tiu chun ny. a2) Hao mon do li thi chc nng l hao mn do gia tri# s  du#ng cu a cng trinh bi# gia m do thit bi# khng ph hp hay thit k cng trinh co li (nh trn nh qua cao ho#c qua thp, phong ngu , phong tm khng thich h#p, li thi v thit bi#& ) dn n vic s  du#ng tai sa n khng p ng c yu cu s dng tt nht. Gi tr hao mn do li thi v chc nng c c tnh cn c vao chi phi   khc phu#c s# li thi chc nng cng trinh  tnh gi tr hao mn. Ni cch khc,  l nhng chi ph vt tri phi b ra  sa cha, khc phc s lc hu  so vi chi ph nu thit k hp l ngay t ban u. V d v phng php xc nh hao mn do li thi chc nng ca cng trnh xy dng ti ph lc s 01 km theo Tiu chun ny. a3) Hao mn kinh t (cn gi l hao mn do tc nhn bn ngoi) l hao mn do gia tri# ca cng trnh b gim v cac yu t bn ngoai tai sa n nh nhim (khng kh, ting n, rc thi& ), s  du#ng t khng tng thich, suy thoai kinh t... Gi tr hao mn kinh t c tnh nh sau: - Trng h#p cac quy i#nh mi v tiu chun xy d#ng, thit k cng trnh, bo v mi trng& ca c quan c thm quyn cao hn, kht khe hn trc, t  lam gia m sut tinh hu ich cu a vi#c s  du#ng va s  hu cng trinh th thm nh vin v gi cn xem xet mc # gia m sut nay   tinh s# gia m gia. - Trng h#p gia tri# ti sn b gim v cac yu t bn ngoai nh nhim (khng kh, ting n, rc thi), s  du#ng t khng tng thich, do suy thoai kinh t... thi thm nh vin v gi cn c vao tinh hinh thi# trng   tinh s# gia m gia. b) i vi my, thit b: bao gm hao mn hu hnh v hao mn v hnh b1) Vic c tnh hao mn hu hnh ca my, thit b tng t nh c tnh hao mn t nhin ca cng trnh xy dng v c th theo 2 cch: - Cch 1: cn c vao tu i i hiu qu va tui i kinh t ca my, thit b   tinh s# hao mon t o tinh gia m gia cu a ti sn. Tui i hiu qu Hao mn ca ti sn = ---------------------------- x 100% Tui i kinh t - Cch 2: cn c vo s h hng, hao mn ca cc b phn chnh ca my, thit b.Cng thc: H =  EMBED Equation.3   EMBED XZ~      * , 4 6 B F T X \ ^ ~   P R  , . N P  ȿܞܖhLv*OJQJo(hLv*OJQJhLv*5OJQJo(he5OJQJheheOJQJ\h#XOJQJ\h0OJQJ\hLv*OJQJ\o(hLv*5OJQJhLv*OJQJ\jhLv*UmHnHuhLv*3X\~6  (Zz:t $(a$gdty $p(`pa$gd` $(a$gd` $(`a$gd` $x^a$$`a$ $x`a$gde$a$$a$F &(6`^ Dtvxzǽ㚉{p{e{Z{Oh;eOJQJ\aJh_~kOJQJ\aJhPS OJQJ\aJhl]OJQJ\aJh hawOJQJ\aJ!h|h_~k6OJQJ\]aJ!h|h;e6OJQJ\]aJhjeOJQJhcOJQJaJhjeOJQJaJhMOJQJaJhLv*6OJQJ\]aJhLv*hLv*OJQJhLv*5OJQJ\hLv*OJQJaJz6:JLt XɻԲug]S]S]I]?hl]OJQJaJh'kOJQJaJh|OJQJaJhOJQJaJh6OJQJ\]aJh{s-OJQJaJh"h{s-OJQJaJh"h{s-OJQJ\]h{s-6OJQJ\]hh{s-6OJQJhty6OJQJh h'kOJQJ\aJh'kOJQJ\aJh%AOJQJ\]aJh;eh%AOJQJ\]aJh%A6OJQJ\]aJtT ` l">%((^)* $ da$ $dx`a$`$a$gdmC$a$$a$gdQ$a$gdD $(`a$gd` $(a$gd` $p(`pa$gd`PRTVX  .6>Fjzռ|oeeZOhQ5OJQJaJhD5OJQJaJhu]OJQJaJhD6OJQJ]aJh8OJQJaJht OJQJ]aJhc~OJQJaJht 6OJQJ]aJhDOJQJaJhnOJQJaJhnhDOJQJ]aJh{s-OJQJ]aJhnhnOJQJ]aJhn6OJQJ]aJhtyOJQJhOJQJ&<6PtH$.<\^·uuuujۖ_hMOJQJ\aJhOOJQJ\aJh^OJQJ\aJh_bOJQJ\aJhlOJQJ\aJhgJOJQJ\aJh3OJQJ\aJh'EOJQJ\aJhDOJQJ\aJhD6OJQJ\]aJhQ5OJQJaJhk OJQJ\aJhQOJQJ\aJhQ6OJQJ\]aJ p 0"h"l"n""*#>#$0$\$r$$$$%&%:%<%}odYdYdNCNdhm'OJQJ]aJh"`OJQJ]aJhOJQJ]aJh]OJQJ]aJh]h]OJQJ]aJhm'OJQJaJhLv*6OJQJ]aJhLv*OJQJaJh'EOJQJaJhLv*OJQJaJhLv*6OJQJ\]aJh ]6OJQJ\]aJhDOJQJ\aJhm'OJQJ\aJhm'h>c6OJQJ\aJh>cOJQJ\aJ<%>%@%`%.&&&'''^(~(((((((d)******++L+~++ʼʱʣʔxphpx^x^T^TxhdOJQJaJh8OJQJaJhFOJQJhLv*OJQJhLv*OJQJaJhe5OJQJhLv*5OJQJhLv*h%rOJQJ]aJh]hmCOJQJ]aJhm'OJQJ]aJhmChOJQJ]aJhmChLv*OJQJ]aJhmChLv*6OJQJ]aJhmCOJQJ]aJh]hLv*OJQJaJ*++|,,/@1@23h44656x7 xgdR/  xgdR/$ dxa$gdR$ dxa$gd` $ da$ $x`a$ $d^a$$ & F* 8d^`a$gdty +++,,,@,H,V,Z,|,~,,,,,,,,,,-.-../////0000,000000շukkakahHOJQJaJh\OJQJaJh!^OJQJaJh%rOJQJaJh*8OJQJaJhghLv*OJQJaJhOJQJaJhhLv*OJQJaJhLv*OJQJaJhLv*OJQJ\o(hFOJQJ\hLv*OJQJ\he5OJQJhLv*5OJQJhLv*OJQJhdz8OJQJ&061N1\1111112*2N2\2^2`222333"3|3~333334"4>4@4F4V4b4d4h4췭xndnZdZndnhROJQJaJh.cOJQJaJhDS OJQJaJhgh{+OJQJaJhOJQJaJh.Z.OJQJaJhgOJQJaJhOJQJaJhM/OJQJaJh{+OJQJaJhmOJQJaJh1OJQJaJhmbOJQJaJhghLv*OJQJaJhLv*OJQJaJh\OJQJaJ#h4l4n4p44444444052565H556L6d6v666666666 77"7{{qg]S]hOJQJaJh}OJQJaJhhSOJQJaJhIOJQJaJhgOJQJaJh{+OJQJaJhmOJQJaJh.Z.OJQJaJh`h#~@OJQJaJh`h.Z.@OJQJaJh`h{+@OJQJaJh`hLv*@OJQJaJhOJQJaJhhLv*OJQJaJhLv*OJQJaJ"7N7P7r7777777777 884868<8F8H8P88888888899ָ®֊sh`hUhNDOJQJ\aJhOJQJhhLv*OJQJhLv*OJQJ\]aJhZ$OJQJaJh#OJQJaJh"h#aJ hLv*5aJhZwOJQJaJh.cOJQJaJh+tOJQJaJhOJQJaJhIOJQJaJhLv*OJQJaJh"OJQJaJh"h"OJQJh"h}OJQJx7<889P9V:;*<>@???f@>ApA <`gd` $v<`va$gd l $v<`va$gd $v<`va$gdD $v<`va$gdD v<`vgd` $v<`va$gd` $vx`va$gdR/$ dxa$gd.c9N9P9999::::;;;;;;&<(<*<D<F< ==D=>>>>>>>?:?>?@?B?????ȽȲȧȧ鑆{peehOJQJ\aJhtOJQJ\aJhOJQJ\aJh~OOJQJ\aJh;>OJQJ\aJhDOJQJ\aJh<OJQJ\aJhbOJQJ\aJhzOJQJ\aJhDOJQJ\aJh>OJQJ\aJh%RvOJQJ\aJhNDOJQJ\aJhsOJQJ\aJ'???????*@b@d@f@>ABApAxABCBCnCCCC DDD,D0D齲Ӫ|rg_[Oh4hLv*5OJQJhLv*hzrgOJQJhLv*5OJQJ\hLv*OJQJaJhOJQJhbOJQJhLv*OJQJh8hLv*OJQJhhLv*OJQJhOJQJhtOJQJ\aJhOJQJ\aJhOJQJ\aJh;>OJQJ\aJhtOJQJ\aJh~OOJQJ\aJhrTOJQJ\aJpACDlFFG IIIKMNNOOP d^gd`7 $<<a$gd`7$ d^a$gd`7$ dd^`a$gdUT$7xd`7a$gd`<gd`<gd` <`gd` $<a$gd`0D>DLDbDDDDDDZEbEtE|EFLFfFhFjFlF|F~FFFFHG`GGGGGH HpHHHҴҴ|qiqaqaqYqiqhCPOJQJh[4OJQJh/OJQJh hLv*OJQJh5OJQJhhLv*5OJQJhh45OJQJh456OJQJh/h/5OJQJh4h45OJQJhJZL5OJQJhb5OJQJh4h2U5OJQJhzrg5OJQJh4hLv*5OJQJh4h75OJQJ"HH IIpIrIIIIIIIIIK|KKKLLLLLMMMNN"Nͽ~s~i\RHRHR\i\i\h?OJQJaJh}oEOJQJaJh`7h`7OJQJaJhq5OJQJaJhqhU3CJaJhqhUTCJaJhqCJaJhtOJQJaJhbOJQJaJhthtOJQJaJh ]OJQJ\aJhMh ]6OJQJ\aJhMhLv*6OJQJ\aJhtOJQJhOJQJh hLv*OJQJh/OJQJ"N$NNNNNNN&OfOpOxOOOOOOOOOOOOOOOP P~PPPPPQ Q"Q$Q&Q(Q2Q4QQQQQQQR4R>R@RNRźhkhN~OJQJhN~OJQJhN~OJQJ\aJh hLv*OJQJ\aJh ]OJQJ\aJhtOJQJ\aJhB&ht6OJQJ\aJhOJQJaJhq5OJQJaJh`7h`7OJQJaJhbOJQJaJ3P&QQSSTT^UU$VYBYZ Z:ZZZz[[[[\&\D\<]h]ﯤuuj_jTIh;OJQJ\aJhawOJQJ\aJhH'OJQJ\aJh4EpOJQJ\aJh OJQJ\aJh%OJQJ\aJhCPOJQJ\aJh hLv*OJQJ\aJh`OJQJ\aJh#@OJQJ\aJ"h`h#@OJQJ\]aJ"h`h#@OJQJ\aJo(h`h#@OJQJaJh`h#@OJQJ\aJh]]]`^r^^^^^^_Z_\_^_d_f_j_`0````ĸĬrdTGTT7ThZhH'@OJQJ\aJhGd@OJQJ\aJhZhLv*@OJQJ\aJh hLv*OJQJ\aJh h;OJQJ\aJh$V@OJQJ\aJh`h1@OJQJ\aJh`h1@OJQJaJh1@OJQJaJh$V@OJQJaJh}@OJQJaJh`h}@OJQJaJh}OJQJ\aJhh;OJQJh;h;OJQJ\`^^_^aaZdpffh@ii6jyy$ 87d<(^7a$ $7x`7a$gdZ$ 8xa$gdF7~$ 8x`a$gdR/$ 8xa$gdR/ $ xa$gdZ$ x`a$gdZ$ x`a$gd; ``^abbb,b>bTbbdeee:ei@iiiiiiiiijjjjjjrktkvkʼʼʞʐʐzo_Th"fOJQJ\aJhVh06OJQJ\aJhBiOJQJ\aJhIOJQJ\aJh0OJQJ\aJh hLv*OJQJ\aJhZOJQJ\aJhkhk OJQJhk OJQJh hk OJQJ\aJhk OJQJ\aJhOJQJ\aJhVh6OJQJ\aJhVhLv*6OJQJ\aJ6jjvk bެXd8<ZF $xxa$gdCgd(gd($`a$ $x`a$gd` $xa$gdF7~ $x`a$gd#gd#$ 8d<(a$$ 8d<(`a$vkkkkkkkkkkkklvxx|õõõr]QQIhPcHOJQJh hLv*H*OJQJ(jh hLv*EHOJQJU\aJ+jYYL h hLv*CJOJQJUVaJU(jh hLv*EHOJQJU\aJ+jML h hLv*CJOJQJUVaJh hLv*OJQJ\aJ$jh hLv*OJQJU\aJh hLv*CJ$OJQJ\aJ$h hLv*CJ$OJQJaJ$h hLv*OJQJEquation.3  Trong  : H : Hao mn ca my, thit b tnh theo t l % Hi: Hao mn ca b phn k thut ch yu th i Ti: T trng gi tr ca b phn i trong tng gi tr my, thit b n : S lng b phn k thut ch yu trong my, thit b V d v phng php tnh ton hao mn v gi tr my thit b ti ph lc s 01 km theo Tiu chun ny. b2) Vic c tnh hao mn v hnh ca my, thit b cn c vo thc t gi bn trn th trng gn lin vi c im kinh t k thut ca my thit b V d v p dng phng php chi ph ti ph lc s 02 km theo Tiu chun ny. Ph lc s 01 V d v phng php xc nh tui i, phng php tnh ton t l hao mn i vi cng trnh xy dng, my thit b (Cc s liu nu trong v d mang tnh cht minh ha) ( Km theo Tiu chun s 08 - TGVN 08) 1. Xc nh tui i V d: Cn xc nh tui i kinh t, tui i kinh t cn li, tui i thc t v tui i hiu qu mt ngi nh c cc thng s sau: - Hon thnh xy dng vo nm 1990 - Theo tiu chun k thut th ngi nh s tn ti trong 70 nm (n nm 2060 b ph b). Trong , gi tr ngi nh ng gp vo gi tr chung ca bt ng sn s gim dn, c tnh n nm 2058 gi tr ngi nh ng gp gi tr BS bng 0  v t sau nm 2058 ngi nh ng gp gi tr m (chi ph sa cha nh ln hn gi tr mang li cho BS). - Nm 2000 ngi nh c nng cp sa cha. Do c nng cp nn tui th kinh t ca ngi nh c ko di thm 8 nm na. - Nm 2008 tin hnh thm nh gi. Li gii: T cc thng tin trn c th xc nh cc thng s tui i ca ngi nh nh sau: Tui i kinh t: l s nm ngi nh ng gp lm tng gi tr ca bt ng sn (nh + t) l 68 nm (2058-1990) Tui i kinh t cn li: l s nm theo  s tn ti ca cng trnh kin trc trn t c th ng gp vo gi tr ca ton b bt ng sn l 58 nm (2058-2000) Tui i hiu qu: l s nm ca mt cng trnh da trn tnh trng duy tu, bo dng cng trnh l 10 nm. Tui i thc t: l s nm  tri qua k t hon thnh xy dng cng trnh (mi 100%) n thi im thm nh gi l 18 nm (2008-1990). 2. Phng php xc nh t l hao mn i vi cng trnh xy dng V d 1: Xc nh t l hao mn theo phng php chit tr (s dng k thut so snh). Cn xc nh t l hao mn ca mt ngi nh 2 tng, c tui i hiu qu 22 nm (gi l bt ng sn A). Qua iu tra th trng, thm nh vin thu c thng tin sau: - Ti th trng ln cn c 2 bt ng sn m nh trn t c mc  khu hao tng t vi ngi nh cn nh gi,  c bn vi gi 3,55 t ng (gi l BS so snh th 1), v 3,1 t ng (BS so snh th 2). - Tui i hiu qu (s nm) ca BS 1 l 20 nm, ca BS 2 l 21 nm, ca BS cn thm nh gi l 22 nm. - Chi ph xy dng ngi nh tng t, mi 100% (sau khi  iu chnh so vi bt ng sn A) l: BS so snh 1: 1,765 t ng, BS so snh 2: 1,8 t ng. - Gi t (qua iu tra th trng) ca BS so snh 1 l 2,485 t ng, ca BS so snh 2 l 2,015 t ng, Li gii: Xc nh t l khu hao ca BS A thc hin theo cc bc sau: BcTrnh tBS so snh 1BS so snh 21Gi bn ca bt ng sn so snh (gi nh + t)3,5503,1002Gi tr ca t2,4852,0153Gi tr ca nh ti thi im thm nh gi (3 = 1-2)1,0651,0854Chi ph xy dng ngi nh tng t, mi 100%1,7651,8005Gi tr hao mn liy k ca nh ti thi im thm nh gi (5 = 4-3) 7007156T l hao mn liy k (6 = 5:4) (%)39,6639,727Tui i hiu qu (nm)20218T l gi tr hao mn hng nm ca nh (8 = 6:7) (%)1,9831,8919Xc nh t l hao mn ca cng trnh cn thm nh  EMBED Equation.3  T l hao mn ca BS A l 42,61%. V d 2: Xc nh t l hao mn theo phng php tui i. Cn xc nh t l hao mn theo phng php tui i ca mt cng trnh c cc thng tin sau: Tui i hiu qu: 10 nm. Tui i kinh t cn li: 40 nm. Li gii: Tui i kinh t ca cng trnh l 10 nm + 40 nm = 50 nm Tui i hiu qu 10 T l hao mn l: ----------------------- x 100 = -------- x 100 = 20%. Tui i kinh t 50 V d 3: Xc nh mc  hao mn do lc hu v chc nng. Mt cng trnh xy dng c thit k khng hp l v h thng bp + phng n. Sau khi a vo s dng 2 nm phi u t chi ph sa cha, khc phc nh sau: Khon mcChi phThay th h thng un ci bng bp gaz20.000.000Thay th bnh un nc nng 20 lit8.000.000 Di di tng ngn, sa li phng n32.000.000 Tng chi ph60.000.000Tr iChi ph pht sinh nu thit k ng ngay t khi cng trnh mi xy dng30.000.000Mc  hao mn do lc hu v chc nng 30.000.000 3. Phng php xc nh t l hao mn i vi my, thit b V d 1: Cn xc nh t l hao mn ca loi cn cu HINO c cc thng s sau: sc nng 20 tn, tui i kinh t l 18 nm, tui i thc t l 12 nm (tnh n thi im cn thm nh gi). Li gii: Tui i hiu qu 12 T l hao mn l: ----------------------- x 100 = -------- x 100 = 67%. Tui i kinh t 18 V d 2: Cn xc nh t l hao mn ca mt t ti nh hiu TOYOTA HI-AX c cc thng s sau:  B phnHao mn ca b phn k thut ch yu T trng gi tr ca b phn i trong tng gi trGi tr hao mn1ng c20%55%11,0%2Khung gm15%15%22,5%3H thng in5%20%10%4H thng khc5%10%5%Li gii: T l hao mn ca xe TOYOTA HI-AX l: (20% x 55%) + (15% x 15%) + (5% x 20%) + (5% x 10%) = 48,5% Ph lc s 02 V d v phng php chi ph (Cc s liu nu trong v d mang tnh cht minh ha) ( Km theo Tiu chun s 08 - TGVN 08) V d 1: Cn c tnh gi tr th trng mt bt ng sn c cc c im: din tch tha t: 100m2 (4m x 25 m), din tch sn xy dng: 150 m2; nh 2 tng kt cu khung b tng; sn, mi b tng ct thp; nn lt gch ceramic; cht lng nh cn li 80%. n gi xy dng mi nh tng t: 1.800.000 /m2. Qua iu tra th trng, thu thp thng tin v 3 bt ng sn  khu vc ln cn va giao dch thnh cng nh sau: - BS 1 c cc c im: din tch tha t 80m2 (5m x 16m); din tch sn xy dng 120m2; nh 2 tng kt cu khung b tng, sn, mi b tng ct thp, nn lt gch ceramic; cht lng nh cn li 90%; va bn c vi gi 614.400.000. n gi xy dng mi nh tng t: 1.800.000/m2. - BS 2 c cc c im: din tch tha t: 60m2 (3m x 20m); din tch sn xy dng 180m2; nh 3 tng kt cu khung, sn b tng ct thp, mi ngi, tng gch, tng trt lt gch granite, lu 1 lt gch ceramic; cht lng nh cn li 85% va c bn vi gi 591.000.000. n gi xy dng mi nh tng t: 2.000.000/m2. - BS 3 c cc c im: din tch tha t 150m2 (5m x 30 m); din tch sn xy dng 200m2; nh 2 tng kt cu khung, sn b tng ct thp, tng gch, mi ngi, ton b nn lt gch granite, cu thang g; cht lng nh cn li 95%; va c bn vi gi 1.142.200.000. n gi xy dng mi nh tng t 2.200.000/m2. Cing qua iu tra th trng, thu thp c tng quan gi t trn th trng theo cc yu t chiu rng, chiu di v din tch t nh sau: - Chiu rng: T 3m n 3,8m : 95% T trn 3,8m n di 4m : 100% T 4m  6m tr ln : 105% - Chiu di : T 25m tr xung : 100% T trn 25 m n 50m : 96,71% - Quy m din tch : T 60m2 n 100m2 : 100% T trn 100m2 n 200m2 : 95% Li gii: 1. Xc nh gi tr t ti sn thm nh gi 1.1 Phn tch gi bn BS 1 - Gi tr phn xy dng ca BS 1 1.8000.000/m2 x 90% x 120m2 = 194.400.000 - Gi tr t ca BS 1 614.400.000  194.400.000 = 420.000.000 - n gi t ca BS 1 420.000.000 / 80m2 = 5.250.000/m2 1.2 Phn tch gi bn BS 2 - Gi tr phn xy dng ca BS 2 2.000.000/m2 x 85% x 180m2 = 306.000.000 - Gi tr phn t ca BS 2 591.000.000 - 306.000.000 = 285.000.000 - n gi t ca BS 2 285.000.000 / 60m2 = 4.750.000/m2 1.3 Phn tch gi bn BS 3 - Gi tr. phn xy dng ca BS 3 2.200000/m2 x 95% x 200m2 = 418.000.000 - Gi tr t ca BS 3 1.142.200.000  418.000.000 = 724.200.000 - n gi t ca BS 3 24.200.000 / 150m2 = 4.828.000/m2 1.4 So snh bt ng sn thm nh gi v cc bt ng sn so snh Yu t so snhBS cn thm nh giBS 1BS 2BS3Din tch t100m280m260m2150m2Chiu rng4m5m3m 5mChiu di25m16m20m30mn gi tCn xc nh5,25 triu 4,75 triu 4,828 triu  Qua so snh cho thy cc bt ng sn trn cng nm trong khu vc gn cn vi bt ng sn thm nh gi; theo tng quan gi t trn th trng: - Bt ng sn thm nh gi km thun li hn bt ng sn 1 v chiu rng 4,76% (100% - 100%/ 105%). - Bt ng sn thm nh gi thun li hn bt ng sn 2 v chiu rng 5,26% (100%/ 95% - 100%). - Bt ng sn thm nh gi km thun li hn bt ng sn 3 v chiu rng 4,76% (100% - 100%/ 105%); nhng thun li hn v chiu di 3,41 % (100%/ 96,71% - 100%) v v quy m din tch 5,26 % (100%/ 95% - 100%). T cc so snh trn thc hin iu chnh n gi t cc bt ng sn so snh. Yu t so snhBS 1BS 2BS 3n gi t5,25 triu /m24,75 triu /m24,828 triu /m2Chiu rng- 4,76 %+ 5,26 %- 4,76 %Chiu di00+ 3,41%Quy m din tch00+ 5,26%Tng % iu chnh- 4,76%+ 5,26%+ 3,91%n gi t sau iu chnh (mc gi ch dn)5 triu /m25 triu /m25,016 triu /m2n gi t iu chnh bnh qun ca cc bt ng sn trn l 5,005 tr/m2. T  c th c tnh n gi t ca bt ng sn thm nh gi khong 5,0 tr /m2. 1.5 Gi t bt ng sn cn thm nh gi 5.000.000 /m2 x 100m2 = 500.000.000  2. Gi tr ti sn trn t: 1.800.000 /m2 x 0,80 x 150m2 = 216.000.000  3. Gi tr th trng bt ng sn cn thm nh gi: 500.000.000  + 216.000.000  = 716.000.000  V d 2: Thm nh gi trm trn b tng t (di ng) ca cng ty X ang s dng, do cng ty ABB nhp khu linh kin v sn xut lp rp ti Vit Nam vi cc thng tin sau: Ngun gc xut x thit b: - Cc h thng u o cn in t, my tnh cng nghip, van in kh, xi lanh nn kh, thit b in ng lc do cng ty AAB nhp khu t Hoa K. - Cc b phn cn li (kiu dng cng nghip; kt cu; cabin iu khin c chng nng, chng m, bi v lp iu ho nhit ...) do ABB thit k v sn xut. Tnh nng k thut: - Kt cu trm trn dng module tiu chun. - Ci trn c dung tch 1.650/1.200 lt . Cng sut 60m3/gi. - Tui i kinh t 30 nm, tui i hiu qu 6 nm. Li gii: 1. Cn c vo h s nhp khu thit b, h s thit k, mt bng gi th trng nguyn, nhin, vt liu v tin cng vo thi im thm nh gi; c tnh gi tr trm trn b tng t, di ng (mi 100%) do cng ty ABB sn xut, lp rp han chnh ti cng ty X nh sau: ttKhon mcThnh tin1Gi vn nhp khu cc h thng u o cn in t, my tnh cng nghip, van in kh, xi lanh nn kh, thit b in ng lc nhp ngoi (thu sut thu nhp khu thit b 0%)Gi vn nhp: 516.000.000  Trong : Gi nhp CIF: 310.000 USD x 16.500/USD = 511.000.000 Chi ph vn chuyn: 5.000.0002Chi ph trc tip (sn xut, ch to phn thit b trong nc), trong :800.000.000- Chi ph nguyn, nhin, vt liu 370.000.000- Chi ph my, thit b - Chi ph nhn cng 220.000.000 310.000.0003.Chi ph qun l phn xng 120.000.0004. Chi ph qun l x nghip 130.000.0005. Gi thnh sn xut (1+ 2 + 3 + 4) 1.566.000.0006.Li nhun (10% gi thnh) 156.000.0007. Chi ph lp t 23.000.0008.Ga bn ti nh my1.745.000.0002. c tnh khu hao tch liy thit b do cng ty X s dng: Tui i hiu qu 6 nm T l hao mn = ---------------------------- = ------------- = 20% Tui i kinh t 30 nm 3. Gi tr ca trm trn b tng: 1.745.000.000 x (100%-20%) = 1.396.000.000 Gi tr ca trm trn b tng l 1.400.000.000 (mt t bn trm triu ng).     PAGE  PAGE 1 Юdfhln°8<>Zùwiw`wRKCh(CJaJ h 5\h hLv*5OJQJ\h(OJQJ\h hLv*OJQJ\o(h hLv*OJQJ\hF7~heOJQJhF7~hLv*OJQJh=OJQJ\aJh h=OJQJ\aJ h hLv*hGdOJQJaJh#Ch#COJQJaJhZhFvOJQJaJh)fh#OJQJ\]h#OJQJaJh#OJQJ\Zֱ(DF,.0:<>FjüzncWKBKh(5CJaJhh(5CJaJhd3h C5CJaJhh(CJaJhZh(>*CJaJhZ>*CJaJh C5CJaJhL8oCJaJhOnhOnCJaJh(hT"6OJQJaJh`hT"6OJQJaJ hChChChCOJQJaJhFvCJOJQJaJh^CJOJQJaJhOnCJOJQJaJh(CJOJQJaJ.@FBHDs^$ px^`a$gdZ$ hdd^`a$gdq$ ddx^`a$gdZ$ dd^`a$gdZ$ dd^`a$gd C$ d^`a$gd` $xxa$gd` @F<NPR"$F^@BDFHLBHHLRX`vhhqh(56CJaJhqhq5CJaJhqhq56CJaJhqh/)56CJaJh/)h,\hZ5>*CJh15CJaJh.c5CJaJh_5CJaJh2\5CJaJh5CJaJh_>5CJaJhZ5CJaJh C5CJaJh(5CJaJ$,6DFvxҺ`dv~Tǻ||lǻaTJAhDCJ]aJhZ@CJaJhBBh(@CJaJhBBh(CJaJhRh(6@CJ]aJh(@CJaJh @CJaJhw=@CJaJhRh(@CJaJhRh(CJaJhC6CJaJhadh(6CJaJh(CJaJhqh&|5CJaJhqhw=5CJaJhqhOV5CJaJhqh(5CJaJThjlnTȽн "$&ʾvvmdXLAhR/h(CJaJhZh<>*CJaJhZh(>*CJaJhY5CJaJhhb5CJaJh^CJOJQJaJhCjh<CJOJQJaJhCjhhbCJOJQJaJh(php6CJaJhCCJ]aJhpCJ]aJh(phpCJ]aJhadhp6CJ]aJhp6CJ]aJhD@CJaJh~ HCJ]aJhZCJ]aJl ľT}a$ hddx^`a$gdR/$ hdx^`a$gdZ$ hdx^`a$gdZ$ dx^`a$gdZ$ hdx^`a$gd=GvxgdZ$ px^`a$gdZ &(*NVx~¾ľbĿƿ۷yypf_pSh]h(5CJaJ h(5CJh5Bh(5CJhR/5CJaJhy5CJaJh(5CJaJh^5CJaJh5Bh(5CJaJh,\h(5CJ\aJh,\5CJaJh,\h=Gv5CJaJh,\h5CJaJh,\h^5CJaJh,\h(5CJaJh,\hR/5CJaJh`h(5CJaJV`T (*.NPõ{m_m_mZKmhR/h(CJOJQJaJ h(6hR/h6CJOJQJhR/h(6CJOJQJhR/h(5OJQJaJhR/h(CJOJQJhR/h(5hR/h(5CJOJQJh(5CJaJhih(5>*CJaJhihZ5>*CJh`5CJaJhs5CJaJhiJ15CJaJhKhK5CJaJhK5CJaJT^p$<<$Ifa$gdZ/$<<$Ifa$gdZkd#$$Ifl\H#8  t(0&$44 lap((*/kd6 $$Ifl\H#8 t0&$44 la$<<$If]a$gdZ$<<$Ifa$gdZ <<$IfgdZ*.NZf$<<$If]a$gdZ$<<$Ifa$gdZ$<<$Ifa$gdZPR\^fhTVXbdlnr "&.2>@\tv  (@BjrѷѷĪѪѪѪѷї$jhR/h(6CJOJQJUhR/h vCJOJQJhR/hmeCJOJQJhR/hWVCJOJQJhR/h(CJOJQJ h(6hR/h(6CJOJQJhR/h6CJOJQJ7fhl]MMM99$<<$If]a$gdZ$<<$Ifa$gdZkd $$Ifl4\H#8 t0&$44 laf4@T`l]MMM99$<<$If]a$gdZ$<<$Ifa$gdZkd $$Ifl4\H#8 t0&$44 laf4lnr]MM99$<<$If]a$gdZ$<<$Ifa$gdZkdd $$Ifl4\H#8 t0&$44 laf4\ht]MM99$<<$If]a$gdZ$<<$Ifa$gdZkd" $$Ifl4\H#8 t0&$44 laf4tvz`PP<<$<<$If]a$gdZ$<<$Ifa$gdZkd $$Ifl\H#8 t0&$44 la (4@`PPP<<$<<$If]a$gdZ$<<$Ifa$gdZkd $$Ifl\H#8 t0&$44 la@BF`PP<$<<$If]a$gdZ$<<$Ifa$gdZkd>$$Ifl\H#8 t0&$44 la,.0<>@Bõwl\L?2huh(OJQJaJhg0h(OJQJaJhZh<5>*OJQJaJhZh(5>*OJQJaJhV@5OJQJaJhih(5CJaJhme5CJaJh(5CJaJhZ5CJaJh<5CJaJh`5CJaJ h(6hR/h(6CJOJQJ$jhR/h(6CJOJQJU(jhR/hVg6CJEHOJQJU'jJL hR/h(CJOJQJUV.fn od]RRRMgd( (`gdZ(gd` e^egd` hdd^`gd`ykd$$Ifl0H#f t0&$44 laBDfn|:@`n (ºui^Sh8hmeOJQJh8h(OJQJhih(>*OJQJhihFv>*OJQJhihB>*OJQJh:"h(OJQJhuh(OJQJhmeOJQJaJhuh(OJQJaJh(OJQJhR/h(6OJQJhih(OJQJhihmeOJQJaJhih(OJQJaJhihR/OJQJaJ >hazkdJ$$Ifl04# t0H$644 la $$Ifa$gd_I^$a$gd' $xa$gdZgd( (<>@PRdpr8H˻tg_WLALALhTh_GOJQJhTh'OJQJhiOJQJh=OJQJh15CJOJQJaJhq5CJOJQJaJh=5CJOJQJaJhL8o5CJOJQJaJh'h'5CJOJQJaJh'h15CJOJQJaJh1h1>*CJOJQJaJhBCJOJQJaJh@vh(OJQJh(OJQJh:"h(OJQJh8h(OJQJLfhjlrt~*,26>BDF`jlrtvxz &һҰһһҰҰҰҥҰƚwwhTh_GOJQJh=h'>*OJQJh=hQ(>*OJQJh=h'OJQJhThQ(OJQJhTh,OJQJhTh&- OJQJ *h h'OJQJhTh'OJQJhThiJ1OJQJhiOJQJhiJ1OJQJh'OJQJ.hxzkd$$Ifl04# t0H$644 la $$Ifa$gd_I^*Dxx $$Ifa$gd_I^zkdn$$Ifl04# t0H$644 laDF`xxx $$Ifa$gd_I^zkd$$Ifl04# t0H$644 laxzxx $$Ifa$gd_I^zkd$$Ifl04# t0H$644 la4xx $$Ifa$gd_I^zkd$$$Ifl04# t0H$644 la&(246,.0|sdXLChkBOJQJ\h6h"fOJQJ\h6hCjOJQJ\hZhCj5>*OJQJ\hBOJQJ\hCjCJOJQJaJhBCJOJQJaJhkBCJOJQJaJhCjhCjCJOJQJaJh1CJOJQJaJh'h'OJQJhL8oh'OJQJhL8ohL8oOJQJaJ *h h'OJQJhTh_GOJQJhTh'OJQJ46xx $$Ifa$gd_I^zkd$$Ifl04# t0H$644 la^zle```W`gd0ZgdWxgdZ $x`a$gdZ $xa$gdZzkdH$$Ifl04# t0H$644 lat|6TXZ\^`dͿͿ~o~o~]J%h8h>5>*OJQJ\mH sH "h8hZ5OJQJ\mH sH h8hTOJQJmH sH h8hWOJQJmH sH hTOJQJh:"hWOJQJhWOJQJhTOJQJ\hL8ohT>*OJQJ\hL8ohW>*OJQJ\hL8ohZH>*OJQJ\hZHOJQJ\hqOJQJ\hkBOJQJ\hWOJQJ\RTVZ8:<@PR`bdfhjl޾ެviZMi@M@M@ih`h CJOJQJh`h4CJOJQJh`h#CJOJQJaJh`h#CJOJQJhZh#56hZh 5CJOJQJhZh#56CJOJQJhZh#5CJOJQJ#h8h#5CJOJQJmH sH h8hg0OJQJ\mH sH h8hZHOJQJ\mH sH h8h>OJQJ\mH sH "h8h>5OJQJ\mH sH TVXZj:$<<$If]`a$gdZ$<<$If]a$gdZ$<<$Ifa$gdZ`gd0Z`gdZ:<@PM=-$<<$Ifa$gdZ$<<$Ifa$gdZkd$$Iflr H#Hp  t0T$44 laPX`ln6kd$$Ifl4r H#Hp  t0T$44 laf4$<<$If]a$gdZln "&(*.LlprymaXaXhOJQJ\hZhZOJQJ\hZhqOJQJ\hZOJQJ\hL8ohZ>*OJQJ\hL8ohq>*OJQJ\hL8ohZH>*OJQJ\h`h@ CJOJQJh`h4CJOJQJh`hqCJOJQJh`h CJOJQJh`hVgCJOJQJh`h#CJOJQJ h#6"nr$<<$If]a$gdZ$<<$Ifa$gdZJ::&$<<$If]a$gdZ$<<$Ifa$gdZkd$$Ifl4r H#Hp  t0T$44 laf46&$<<$Ifa$gdZkdt$$Ifl4r H#Hp  t0T$44 laf4$<<$If]a$gdZ $<<$If]a$gdZ$<<$Ifa$gdZ(vJA66A x`gdZ`gdqkdV$$Ifl4r H#Hp  t0T$44 laf4rt Z*68z|TV(*Ŷzm_m_m_m_m_m_m_m_m_m_m_m_mh h81nH*OJQJaJh h81nOJQJaJhZh81n5>*OJQJaJhZOJQJaJhZh81n6OJQJaJ hCh)XhCh)XOJQJaJh h81nCJOJQJaJh h81n5OJQJaJh)X5OJQJaJhZhcOJQJ\hcOJQJ\hZhZOJQJ\% Z*d. P`gd' $P`a$gd'`gdZgd81n $xa$gd81n $xxa$gd)Xgd81n $`a$gd81n.^\*Pgd' ,P^,gdz8 ,P^,gd' P`gd' P^gd' P^gd>,hP^,`hgd' $P`a$gdb $P`a$gd'$.8H`br(*,.:BJL\`Ÿܸܸܸ櫔ūzmh[h81nOJQJaJh[hOJQJaJhz8hz8OJQJaJheOJQJaJhvyhvyOJQJaJh h81nOJQJaJhvyh81nOJQJaJh@g5OJQJaJhvyh>OJQJaJhvyOJQJaJh'h81n6OJQJaJh'6OJQJaJ(&*,ƹtcN)h8h81n56OJQJ\aJmHsH!h8h81n56\aJmHsHhbh'>*\aJmHsHhbh'>*OJQJmHsHhOJQJaJhh81nH*OJQJaJhhOJQJaJhh81nOJQJaJ!hz8h81nB*OJQJaJphfh[hOJQJaJh[h81nOJQJaJh[h81nH*OJQJaJjnp&p~\f>DڶڶڗylyaSSylyalh'h81n6OJQJaJh'OJQJ]aJh h81nOJQJaJh h81nOJQJ\aJh'h81n6OJQJ\aJh h81nOJQJ]aJ h8h81nOJQJaJmHsH#h8h81nOJQJ]aJmHsH#h8h'OJQJ\aJmHsH#h8h81nOJQJ\aJmHsH&h[ONh81n6OJQJ\aJmHsHj&pD~\>x&$<<$Ifa$gd' xx`gd' P`gd' !P`gd'Pgd'  !Pgd'DFtxtv02r˾谚~pcUcUcUcUcccch'h81nCJH*OJQJh'h81nCJOJQJh'h81n5OJQJaJh'h81n5CJOJQJh'h81n6OJQJaJh'OJQJ]aJh'OJQJ\aJh h81nOJQJ]aJh'OJQJ\]aJh h81nOJQJ\]aJh h81nOJQJaJh h81nOJQJ\aJh'OJQJaJ&R^jtv7kd8$$IfTlrTT8"pT t0"644 laT$<<$Ifa$gd'v$<<$Ifa$gd' <<$Ifgd'E8(($<<$Ifa$gd' <<$Ifgd'kd$$IfTlFrTT8"pT t0"644 laT*kd$$IfTlrTT8"pT t0"644 laT <<$Ifgd'$<<$Ifa$gd' (027kd$$IfTlrTT8"pT t0"644 laT$<<$Ifa$gd'2Jd~$<<$Ifa$gd' <<$Ifgd'rx.6<>NV\^px~<>HL (Ķh'hyCJOJQJh'h lCJOJQJh'h81nCJH*OJQJh'h81n5OJQJaJh'h81n5CJOJQJh81nOJQJaJh h81nOJQJaJh'h81nCJOJQJhCJOJQJ2r"G<<<< x`gd'kdd$$IfTlrTT8"pT t0"644 laT">kd.$$IfTl\0U#+%  t0!44 laT$<<$Ifa$gd' $x`a$gd' @`?kd$$IfTl\0U#+%  t0!44 laT$<<$Ifa$gd' <<$Ifgd'L? <<$Ifgd'kd $$IfTl\0U#+%  t0!44 laT$<<$Ifa$gd'$(,<\O???$<<$Ifa$gd' <<$Ifgd'kd!$$IfTl\0U#+%  t0!44 laT<>br\O???$<<$Ifa$gd' <<$Ifgd'kdh"$$IfTl\0U#+%  t0!44 laT"D\O???$<<$Ifa$gd' <<$Ifgd'kd:#$$IfTl\0U#+%  t0!44 laT(,2:@BD  Fhtvwwmh81nOJQJaJh'h81n56OJQJaJh'OJQJaJh'h81n6OJQJaJhbOJQJaJh h81nH*OJQJaJh,YOJQJaJh h81nOJQJaJh'h81nCJH*OJQJhCJOJQJh'h81nCJOJQJh'hw=CJOJQJ$DFFh\NNDNDN $xa$gd' $x`a$gd'kd#$$IfTl\0U#+%  t0!44 laTh<vbLdzz $xa$gd%p & F0 ^gd[ON & F0 ^gdUB & F/ ^gdUB & F.^gdIN$ & F- ^a$gd$ & F- ^a$gdUBgdIN $xa$gdIN $xa$gd' 8Rh 8:<>tvzTrz¸«}l}_}R_H_Hhu@OJQJaJhYnhINOJQJaJh9XhINOJQJaJ!hUBhIN6OJQJ\]aJ hINaJhINhIN5OJQJaJhUBhRiOJQJaJhUBhu@OJQJaJhUBhO|OJQJaJhOJQJaJhUBhINOJQJaJhUBOJQJaJhUBhLv*OJQJaJhLv*OJQJaJh'hLv*5>*OJQJaJ bdh̶̩󶒶{nhh[hhINOJQJaJ hUBaJhUBhINOJQJaJ!hUBhIN6OJQJ\]aJ hINaJhYnOJQJaJh=hINOJQJaJh=hRiOJQJaJhRiOJQJaJhRiOJQJ^JaJhRihRiOJQJaJhRihINOJQJaJhu@hINOJQJaJh9XhINOJQJaJ>@HJLN^bdflBDvƼмƲ~sk^T^^TTh%pOJQJaJh%ph%pOJQJaJh%pOJQJh%ph6POJQJh6POJQJh[ONOJQJaJh4OJQJaJh6POJQJaJh[ONh6P>*OJQJaJhq{OJQJaJhE6)OJQJaJhOJQJaJhUBOJQJaJhINOJQJaJhhINOJQJaJhhINH*OJQJaJjn|.0F    " $ ( * p r t             " 츮젖츖츌젌젌uhh!?OOJQJaJh!?OOJQJaJhqMOJQJaJh) OJQJaJhStmOJQJaJh+)\hHOJQJaJh lOJQJaJh[#OJQJaJhUh+)\OJQJaJ h+)\aJh9Xh+)\OJQJaJh+)\OJQJaJhYnOJQJaJ."Z\|||$x$Ifa$gd%pfkd$$$IflFh#H, tH$6    44 la$x$Ifa$gdN\^`xfX$x$Ifa$gdv!$x$If^a$gdv!$Hx$If^Ha$gdv!$x$Ifa$gd%pfkd\%$$IflFh#H, tH$6    44 la,|$x$Ifa$gd+)\$x$Ifa$gd%pfkd&$$IflFh#H, tH$6    44 la,.2|$x$Ifa$gd[#$x$Ifa$gd%pfkd&$$IflFh#H, tH$6    44 la.H|$x$Ifa$gdH$x$Ifa$gd%pfkdT'$$IflFh#H, tH$6    44 laHJL " uu $$Ifa$gd) $Ifgd+)\$x$Ifa$gd%pfkd'$$IflFh#H, tH$6    44 la" $ * r  |$x$Ifa$gdqM$x$Ifa$gd%pfkd($$IflFh#H, tH$6    44 la     |$x$Ifa$gdqM$x$Ifa$gd%pfkdL)$$IflFh#H, tH$6    44 la   H f |$x$Ifa$gd^$x$Ifa$gd%pfkd)$$IflFh#H, tH$6    44 la" $ ( * 0 2 4 8 : F H d h l n                0 2 N R  ( D H h j    N x z  Ⱦxxh<OJQJaJhUBOJQJaJh FmOJQJaJhSTOJQJaJh4OJQJaJh;'OJQJaJh >OJQJaJhK)OJQJaJhhK)OJQJaJh+)\OJQJaJh^OJQJaJhh!?OOJQJaJh!?OOJQJaJ.f h n   |$x$Ifa$gdK)$x$Ifa$gd%pfkd*$$IflFh#H, tH$6    44 la     |$x$Ifa$gdK)$x$Ifa$gd%pfkdD+$$IflFh#H, tH$6    44 la   2 P |$x$Ifa$gdK)$x$Ifa$gd%pfkd+$$IflFh#H, tH$6    44 laP R  j  z   $xa$gd%pfkd,$$IflFh#H, tH$6    44 la   ^~˷sbQ@/ j^1h|h#&<CJUaJ j0h|h#&<CJUaJ j.0h|h#&<CJUaJ j/h|h#&<CJUaJ j.h|h#&<CJUaJ jl.h|h#&<CJUaJ j-h|h#&<CJUaJ j<-h|h#&<CJUaJhOJQJaJhdxOJQJaJhq{OJQJaJhOJQJaJh<OJQJaJhUBh:BOJQJaJh:BOJQJaJ DFHͼhLv*h90JmHnHuh_I^ h_I^0Jjh_I^0JUh#&jh#&Uh<OJQJaJ j3h|h#&<CJUaJ j 3h|h#&<CJUaJ j2h|h#&<CJUaJ j1h|h#&<CJUaJ "$&(*,.02468:<>@Bh]hgdR/ &`#$gdR/BDFH $xa$gd%p=0&P 1hP:p'. A!"n#$% yDd T\  c $A? ?#" `24yS D`!4yS   ȽXJkxcdd``d!0 ĜL0##0KQ* Wä2AA?H1Zc@øjx|K2B* R\``0I3ڛDd tOJ  C A? "2rn\t=pS`!rn\t=pSv  0, xڥR1K@~6m,Ct(8(Y6jBZ:]/(C?"BKAP4޽)A^wc.4'#aa-I56үKb=n)c0(cg<18_jmoc|PO<㘍d)Y;&|!+A䯙J;=p|L77-a.d Sޞ<p $V5H^_'FAt^GxPGF UkZR ?!uPdE){n^u$F%e'uDQ64|O3v [4!vU{ȹc;aLbCPn1ɀ6A'tE!jPȀ8b1y;سFu&yDd T\  c $A? ?#" `24yS X`!4yS   ȽXJkxcdd``d!0 ĜL0##0KQ* Wä2AA?H1Zc@øjx|K2B* R\``0I3ږDd (J  C A? "2IB/ ;`!IB/ ;v @~ xcdd``$d@9`,&FF(`TɁCMRcgbR @=P5< %! 9 :@u!f0)8Y@!V;3 Q9@& Ma(w s-~x V8pj&#.#l~{Z _f g!+gTvg|eea %c( Оbr<\UlO^% `3gl,/ տdƀ,ɖ C4`!q2crG>:@,8   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry Fl Data D4WordDocument?ObjectPoolЯll_1280165652FЯlЯlOle CompObjfObjInfo  !#$%&') FMicrosoft Equation 3.0 DS Equation Equation.39qS ,  FMicrosoft Equation 3.0 DS Equation Equation.39qEquation Native #_1280902429 FЯlЯlOle CompObj fObjInfo Equation Native  _1280901465 FЯlЯlOle  d H ki xT kii=1n " T kii=1n " FMicrosoft Equation 3.0 DS Equation Equation.39qCompObj fObjInfoEquation Native _1279970547FЯlЯl` H i xT ii=1n " T ii=1n " FMicrosoft Equation 3.0 DS Equation Equation.39qy  1,983Ole CompObjfObjInfoEquation Native +1,8912[]X22=42,61%Oh+'0 (4 T ` l x,H thng tiu chun thm nh gi Vit nambangNormalcqlg7Microsoft Office Wor     O !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|~xcdd``$d@9`,&FF(`TɁ퀌 A?doJjx|K2B* R9 :@u!f0i0;0X@/ȝV ZZǰb@`{ 0HV* = y8T$ob{ FP ֩l`>'´Ȳ4L倊qM9@|CKYL pL`08> - W&00rs ;|L #l\bAX!P~3ށWῆ_1V`$1.!`#dB4qS"80@``.#RpeqIj. @ ]` 1Ìv$$If!vh55f #v#vf :V l t0&$55f a$$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh55 #v#v :V l t0H$655 $$If!vh5H55p5 5#vH#v#vp#v #v:V l t0T$5H55p5 5a$$If!vh5H55p5 5#vH#v#vp#v #v:V l4 t0T$,5H55p5 5af4$$If!vh5H55p5 5#vH#v#vp#v #v:V l4 t0T$,5H55p5 5af4$$If!vh5H55p5 5#vH#v#vp#v #v:V l4 t0T$,5H55p5 5af4$$If!vh5H55p5 5#vH#v#vp#v #v:V l4 t0T$,5H55p5 5af4$$If!vh55p555T#v#vp#v#vT:V l t0"655p55TT$$If!vh55p555T#v#vp#v#vT:V lF t0"655p55TT$$If!vh55p555T#v#vp#v#vT:V l t0"655p55TT$$If!vh55p555T#v#vp#v#vT:V l t0"655p55TT$$If!vh55p555T#v#vp#v#vT:V l t0"655p55TT$$If!vh5% 555#v% #v#v:V l t0!5% 55/ aT$$If!vh5% 555#v% #v#v:V l t0!5% 55/  / aT$$If!vh5% 555#v% #v#v:V l t0!5% 55/ /  aT$$If!vh5% 555#v% #v#v:V l t0!5% 55/ /  aT$$If!vh5% 555#v% #v#v:V l t0!5% 55/ / aT$$If!vh5% 555#v% #v#v:V l t0!5% 55/ aT$$If!vh5% 555#v% #v#v:V l t0!5% 55aT$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,$$If!vh55H5,#v#vH#v,:Vl t0H$655H5,Dd R  3 bullet"@@Dd F  3 "@@Dd F  3 "@@Dd R  3 bullet"@@Dd F   3 "@@ Dd F   3 "@@ Dd R   3 bullet"@@ Dd F  3 "@@Dd F  3 "@@ Dd R  3 bullet"@@Dd F   3 "@@Dd F  3 "@@1TableSummaryInformation(DocumentSummaryInformation8"DCompObj(qF8&&&&''1111 22@@@c:::::  '!!l,b${G=^4d (@(  VB  C D"B S  ?,c8 ??t_PictureBullets[ccgccIp~<Jp~ gKp~<4Lp~ T''[[c**[[c_*urn:schemas-microsoft-com:office:smarttagscountry-regionhttp://www.5iantlavalamp.com/V*urn:schemas-microsoft-com:office:smarttagsplacehttp://www.5iantlavalamp.com/ + w{xzQ\oq, `  x 6 :   7 _c$( ;?9>2 7 !!T#Z###%%&& '#'Y'^'''''((*/+++0001,202?2B2 333344Y5^5 7799+;/;b;;;;<<==>>@@AA8A@2< Title$a$5CJOJQJ8/@B8 Listh^h`aJNR@RN Body Text Indent 2$^a$VS@bV Body Text Indent 3$`a$5aJDQ@rD Body Text 3 $xa$5aJ8B@8 Body Text$a$aJV^@V Normal (Web)dd[$\$CJOJPJQJ^JHH  Balloon TextCJOJQJ^JaJ\O\ Level 3# pd@*$^p`CJOJQJaJVOV level 4 p@ *$^@ `CJOJQJaJ`O` (Level 2# `d@*$^``5CJOJQJaJj@j O]v Table Grid7:V0\O\ UT OmniPage #258 2dCJ_HmH sH tH @O@  C> Char dCJOJQJaJBB z8Char !dCJOJQJ^JaJ c                c,.?Uinq-S b d  [ 6 eyJ>W 4OYa+C36_ !" #a###A$$$%%&A&&&''W'''((*0++,,-.8// 0001[11212o222H33L4444#5Y555 6D67!8G88"996::;b; <<M==_>>>>>>>>>?????'?-?3?4?6?b?l?r?x?y?{????????@@@ @.@4@:@;@=@U@X@[@\@^@@@@@@@@@@ATAAAA7BBBCZCCCCCD D D4D@DADdDpDqDDDDDDDDDDEEECEOEPEENF`FFFIGJGGGGGGG HHH H(H,H0H6H7H9HCHGHKHQHRHTHbHeHiHmHnHpH~HHHHHHHHHHHHHHHHIIII-IcIIIIJ2KQLMNgOuOOOOOP.PCPhPPPPPQ5QPQ{QQQQQ"R?RlRRRRRS>>>>>>>>?????'?-?3?4?6?b?l?r?x?y?{????????@@@ @.@4@:@;@=@U@X@[@\@^@@@@@@@@@ATAAAA7BBBC D D@DADpDqDDDDDDDEEECEOEPEFFIGGGGGG HHH H(H,H0H6H7H9HCHGHKHQHRHTHbHeHiHmHnH~HHHHHHHcI2KQLMNgOOOP.P:T;T_T`T}T~TTTTT}WWWWWWWWWWWWWWWWXXXXXXX1X9XAXIXJXwXXXXXEY;[[p\\\\]^^^`^_-_._/_0_I_J_t_u_v_________`$`%`&```w````````````$a3a4a7aRa_a`adauaaaaaaaa5bybbcc@0.I00I00I00I00I00I00I00@0\ I00I0 0@0@0@0@0@0I00I00@0B$@0\ @0\ I00dI00@0\ @0\ I00TFI00I00@0\ @0\ @0\ @0I00@0B$@' 0B$@' 0B$@' 0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$ @0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$@0B$ @0B$@0B$@0B$ @0B$@* 0B$I00 I00 I070I070@0@0@0I0v0Hw@0 I0x0Hy@0 I0z0H{T@0 I0|0H}@0 I0~0H@0 I00H@0 I0x0 I00H @0 I00J I00H @0 @0@0@0I0e0>@0B$@0B$@0B$@0B$@0B$I00z@0B$@0B$@0B$@0B$@0B$I00v0@0B$@0B$@0B$@0B$@0B$I00r@0B$@0B$@0B$@0B$@0B$I0t0/uI0t0-uI0v01w8I0v00I0v0/I0t0.I0t0-I0t0*I00@0I00!I00I00H8 I00I00rXI00qI00oI00I00_$I00 I00_\I00 I00_I00 I00_I00 I00_ I00 I00yI00 ]=I!!$ I0 0 I0 0 I0 0 I00 ]=I!!$I00  I00  I00  I00  I00 I00 I00 I00 I00 b86`$ I00!I00 I00 I00 b86`$I0(0 I0*0 I0,0 I0'0 @@0HFI000 I000 I000 I000 @0PdI00@0I00 @0@0@0I00 I006I00  I00  I00  I00I003LI00 I00  I00I00 I00 I00  I00  I00 I00 I00 I00  I00 I00 I00 I00 I00 I00FI00 I00  I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00 I00  I00  I00 I00  I00  I00  I00 I00I000000 $$$' z<%+0h4"79?0DH"NNRUXh]`&hvkZT&PB(&lrDr("  H69:<=>?ABCDFGIJKMNOPRSUt*x7pAP\6jT*flt@ hDx4:Pn.&v2"<Dh\,H"   f   P BH7;@EHLQT333333333333333333333333333333333333333333%%001&255>>>6?b?{???? @.@=@U@^@@@C D4DADdDqDDDEECEPEGG HHII.PCPRRTT)TTbWJXwXX[;[p\\\\']2]E^]^^^`^_._J______`&```v`w``````adaaaa5bb[cgchchcjcjckckcmcncpcqcsctcccc[cgchchcjcjckckcmcncpcqcsctcccc0)R™h݂nO6 T6Oj½*'Gz|%6.%J^!v?]ig&B{x&jU.o=W0bI80k2X+22\,rQ:^Be;x;6D\=:'~&A, A.6:ClV6҂wW,L]lXNh^s^dV: W~dpJmCi~efl&cef@eA0jȌ*vRkZi AGo'n  #qT)w'RxďVZy|ӌ5~^`o(-  ^ `. L ^ `L.xx^x`.HH^H`.L^`L.^`.^`.L^`L. l^`lo(0^`0o(..00^`0o(..88^8`o(... 88^8`o( .... `^``o( ..... `^``o( ...... ^`o(....... ^`o(........^`CJOJQJo(hH^`CJOJQJo(hHpp^p`CJOJQJo(hH@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(^`CJOJQJo(hH^`CJOJQJo(hHopp^p`CJOJQJo(hH@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(88^8`o(-^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.l^`lo(.808^8`0o(..0^`0o(..-pp^p`o(..-.   ^ `o( ..-..  ` ^ ``o( ..-... xx^x`o(..-.... ^`o(..-..... ^`o(..-......^`56\]o(-^`OJPJQJ^Jo(-dd^d`OJQJ^Jo(hHo44^4`OJQJo(hH  ^ `OJQJo(hH  ^ `OJQJ^Jo(hHo^`OJQJo(hHtt^t`OJQJo(hHDD^D`OJQJ^Jo(hHo^`OJQJo(hH  ^ `OJPJQJ^Jo(- ^`OJQJo(o   ^ `OJQJo( { { ^{ `OJQJo( KK^K`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(>^`>o(.0^`0o(.-p0p^p`0o(.-.  ^ `o(.-.. xx^x`o( .-... `^``o( .-.... ^`o(.-..... ^`o(.-...... ^`o(.-.......88^8`OJPJQJ^Jo(-^`OJQJ^Jo(hHo  ^ `OJQJo(hH  ^ `OJQJo(hHxx^x`OJQJ^Jo(hHoHH^H`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH88^8`o(.^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.^`o(-^`o(- L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(l^`lo(.808^8`0o(..0^`0o(..-pp^p`o(..-.   ^ `o( ..-..  ` ^ ``o( ..-... xx^x`o(..-.... ^`o(..-..... ^`o(..-......^`o(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h88^8`OJPJQJ^Jo(hH-^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH>^`>o(.808^8`0o(.-0^`0o(.-.pp^p`o(.-..   ^ `o( .-...  ` ^ ``o( .-.... xx^x`o(.-..... ^`o(.-...... ^`o(.-.......88^8`o(-^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.>^`>5o(-h^`OJPJQJ^Jo(-pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`OJPJQJ^Jo(- ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(^`.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.l^`lo(.808^8`0o(..0^`0o(..-pp^p`o(..-.   ^ `o( ..-..  ` ^ ``o( ..-... xx^x`o(..-.... ^`o(..-..... ^`o(..-......^`o(-^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.88^8`OJPJQJ^Jo(-h^`OJPJQJ^Jo(-   ^ `OJQJo(   ^ `OJQJo( xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(^`o(- | ^ `|OJ PJQJ ^Jo(- L ^ `L.xx^x`.HH^H`.L^`L.^`.^`.L^`L.hh^h`o(.hh^h`o(.0^`0o(..88^8`o(... 88^8`o( .... `^``o( ..... `^``o( ...... ^`o(....... pp^p`o(........^`CJOJQJo(h H^`CJOJQJo(h Hopp^p`CJOJQJo(h H@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(^`o(.^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.^`o(-^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.  ^ `o(-pp^p`.@ L@ ^@ `L.^`.^`.L^`L.^`.PP^P`. L ^ `L.^`OJPJQJ^Jo(hH-^`OJQJ^Jo(hHo  ^ `OJQJo(hH  ^ `OJQJo(hHxx^x`OJQJ^Jo(hHoHH^H`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJPJQJ^Jo(-^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH^`CJOJQJo(hH^`CJOJQJo(hHopp^p`CJOJQJo(hH@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(l^`lo(.808^8`0o(..0^`0o(..-pp^p`o(..-.   ^ `o( ..-..  ` ^ ``o( ..-... xx^x`o(..-.... ^`o(..-..... ^`o(..-......h88^8`OJPJQJ^Jo(hH-^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH^`OJPJQJ^Jo(- ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo( 88^8`OJQJo( ^`OJQJo(   ^ `OJQJo(   ^ `OJQJo( xx^x`OJQJo( HH^H`OJQJo( ^`OJQJo( ^`OJQJo( ^`OJQJo(>^`>o(.0^`0o(.-p0p^p`0o(.-.  ^ `o(.-.. xx^x`o( .-... `^``o( .-.... ^`o(.-..... ^`o(.-...... ^`o(.-.......^`OJPJQJ^Jo(- ^`OJQJo(o   ^ `OJQJo(   ^ `OJQJo( xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(>^`>o(.808^8`0o(.-0^`0o(.-.pp^p`o(.-..   ^ `o( .-...  ` ^ ``o( .-.... xx^x`o(.-..... ^`o(.-...... ^`o(.-.......T|T^T`|OJPJQJ^Jo(- ^`OJQJo(o   ^ `OJQJo(   ^ `OJQJo( xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(^`OJPJQJ^Jo(hH-^`OJQJ^Jo(hHo  ^ `OJQJo(hH  ^ `OJQJo(hHxx^x`OJQJ^Jo(hHoHH^H`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJPJQJ^Jo(-^`OJQJ^Jo(hHo  ^ `OJQJo(hH| | ^| `OJQJo(hHLL^L`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hHhh^h`o(^`OJPJQJ^Jo(- ^`OJQJo(o   ^ `OJQJo( \ \ ^\ `OJQJo( ,,^,`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o ll^l`OJQJo(>^`>5o(-^`. L ^ `L.  ^ `.xx^x`.HLH^H`L.^`.^`.L^`L.^`o(-^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.0rQ:L]lXTj=W0Gz+B,F+JT0j\={x&Ci~e+N)VBe;U.AGoX+2Nh^; #qNpSVW~d'Rx.%J^!wWOT6 S0d@V@~l@k@halT՜.+,0 hp|  26c +H thng tiu chun thm nh gi Vit nam Title0p}        4T         <         H        {;        JO        6~Z       ڽ                        ZB                        ܴ        {;       &79       P        ^        !                                 ~        ΔXqz Hjv߂v4^O+O        %s                 m        ̼        t        p}        ^M/Q, O}R?q@b@ 72  PS T k W.c{+\5I4'7!Bq{44ly?Bpoyat &- DS v!Q""#*#[##&H';'(Q(/)E6)*#W*Lv*{s-.Z.b/0S01 1iJ1{1EJ2d3[4@g5q5`7z8I8dz849 69E!:;FX;Ou<=4=w= >>>;>C>V@:BkB#CgCmC$DND}oEFF_GZH~ HPcH@~H KHLaLJZLM4MIN[ONOE3O!?O~OtP6PCPQRUTrTOV$VlX#X)X,Y0ZgZ2\+)\ ]l]u]^_I^Vt^l3_<_"`mbbbHb_bQ\cGdeejemeVgVgzrgRiCj'kodk_~k l l FmStmn81nOnL8o%p4EpFp%rt+t,tc<&Ep~sg0a|s2Mq$qMk 'Z Z l3ST) UmRO|^'hb<Dhm'w=UBZ#!cM< HZrT`qDU390$V |,\t)1>ei~h(%A.cs|ZYdm"h9_>DK)<eZw2lN'ER2U%WV*/Z$;edx1>vyzdnyc=Fvzl"d,~B&>>>>>>>?????'?-?3?4?6?l?r?x?y?{???????@@@ @.@4@:@;@=@U@X@[@\@^@@@@@@@@`BCD D D4D@DADdDpDqDDDDDDDDDDEEECEOEPENF`FGGGGG HHH H(H,H0H6H7H9HCHGHKHQHRHTHbHeHiHmHnHpH~HHHHHPPTT)T/T5T:T;TITOTTTYT_T`TkTnTqTtT}T~TTTTTTTTTTTTTnUWaWqWwW}WWWWWWWWWWWWWWWWXXXXXXX1X9XAXIXJXwXXXXXvY']E^H^R^]^^^`^_._/_0_J_t_u_v_________`$`%`&`w````````````$a3a4a7aRa_a`adauaaaaaaabcy0 30@x   &'(012c@@ @@@,@4@D@F@H@T@V@X@h@j@Unknown Gz Times New Roman5Symbol3& z Arial7& r.VnTime;& r.VnAvantHI& ??Arial Unicode MS5& zaTahoma?5 z Courier New;Wingdings9& r.VnTimeH"1hk ц ѦGѦT2T2Y4d6c6cs 2qHX?[cdz82*H thng tiu chun thm nh gi Vit nambangcqlg0                           ! " # $ % & ' ( ) * + , - . /   FMicrosoft Office Word Document MSWordDocWord.Document.89q