??ࡱ?!?? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????H$$If???!vh5?d 5?\#vd #v\:V ? V t???????0??????????????????????????????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?d 5?\#vd #v\:V ? V t??????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5??5?7#v?#v7:V ? V t???????0??????????????????????????????????65?,5?l/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T?$$If???!vh5?t5??5?5?? 5?5??5?.5?J#vt#v?#v#v? #v#v?#v.#vJ:V 4 ? V t??P????????????????????????????????$V$V?0????????????????????????????????????6,?+?5?(5?}5??5? 5?k5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????????????????????T}$$If???!vh5?t5??5??5?85?R5??5?.5?J#vt#v?#v?#v8#vR#v?#v.#vJ:V 4 ? V t??P??????????????????????????6,?+?5?5?M5?05?q5?5?/? ?/? 0????????/?  ?/? 3????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????????????Ti$$If???!vh5?t5??5??5?85?R5??5?.5?J#vt#v?#v?#v8#vR#v?#v.#vJ:V ? V t??P??????????????????????????????????6,?5?(5?M5?05?q5?5? 5?k5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????????????????????Ti$$If???!vh5?t5??5??5?85?R5??5?.5?J#vt#v?#v?#v8#vR#v?#v.#vJ:V ? V t??P??????????????????????????????????6,?5?(5?M5?05?q5?5? 5?k5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????????????????????Ti$$If???!vh5?t5??5??5?85?R5??5?.5?J#vt#v?#v?#v8#vR#v?#v.#vJ:V ? V t??P??????????????????????????????????6,?5?(5?M5?05?q5?5? 5?k5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????????????????????T@$$If???!vh5??5??#v?#v?:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5?d 5?\#vd #v\:V ? V t???????0??????????????????????????????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?d 5?\#vd #v\:V ? V t??????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TD$$If?!vh5? 5??#v #v?:V ? V t???????0????????????????????????????????????65??5?I/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5? 5??#v #v?:V ? V t????????65??5?I/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TJ$$If???!vh5??5??5?}5??5?5?;5?#v?#v?#v}#v?#v#v;#v:V 4 ? V t??F????????????????????????????$V$V?0????????????????????????????????????6,?+?+?+?5? 5??5?-5?m5?//? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F?????????????????????????????T+$$If???!vh5??5??5?}5?H5?^5??5??#v?#v?#v}#vH#v^#v?#v?:V 4 ? V t??F????????????????????????6,?+?+?+?5?5??5??5?5?/? ?/? 0????????/? ?/? 2????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F???????????????????????T$$If???!vh5??5??5?}5?H5?^5??5??#v?#v?#v}#vH#v^#v?#v?:V ? V t??F??????????????????????????????6,?5? 5??5?-5??5??5?5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F?????????????????????????????T$$If???!vh5??5??5?}5?H5?^5??5??#v?#v?#v}#vH#v^#v?#v?:V ? V t??F??????????????????????????????6,?5? 5??5?-5??5??5?5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F?????????????????????????????T$$If???!vh5??5??5?}5?H5?^5??5??#v?#v?#v}#vH#v^#v?#v?:V ? V t??F??????????????????????????????6,?5? 5??5?-5??5??5?5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F?????????????????????????????T?$$If???!vh5??5??#v?:V ? V t???????0????????????????????????????????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T?$$If???!vh5?? 5?A 5?A #v? #vA :V ? V t?????????0????????????????????????????????????65??5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T,$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(?????????????????0????????????????????????????????????6,?5?5??5?l5?9/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????6,?5?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????6,?5?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If???!vh5??5?) 5??5?L#v?#v) #v?#vL:V ? V t??(??????????????????65?5??5?l5?9/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????????????T?$$If?!vh5?* 5??5??#v* #v?#v?:V ? V t?????????0????????????????????????????????????65?v5?+5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?? 5??5?5?a5?5??#v? #v?#v#va#v#v?:V 4 ?  V t??l?!?(?}?????}????????????????? ?????k?????????? ? t? V?P?????????????????????????????????0????????????????????????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????????????????????T?kdI$$IfT?4ִ??jd ,d??m?!??M?????????0?????????q???????????????????????????????? ? t? V?P??????????????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????????????T?kd? $$IfT?ִ??jd ,d??m?!?(?????M?????????0?????????q?????????????????? ?????????k?????????????????? ? t? V?P??????????????????????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????????????????????T?kd3$$IfT?ִ??jd ,d??m?!?(?????M?????????0?????????q?????????????????? ?????????k?????????????????? ? t? V?P??????????????????????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????????????????????T?kd?$$IfT?ִ??jd ,d??m?!?(?????M?????????0?????????q?????????????????? ?????????k?????????????????? ? t? V?P??????????????????????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????????????????????T?kd$$IfT?4?????????????????֞???X?{{?!?!? ???????-?????m?????m?????/?????/???? ? t? V?F?????????????????????????????0????????????????????????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F?????????????????????????????TUkdQ$$IfT?4֞???X?{?!????????????????????????????????????????????????? ? t? V?F????????????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F???????????????????????TRkd~!$$IfT?֞???X?{?!? ???????????????-?????????????????????????????????????????????? ? t? V?F??????????????????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F?????????????????????????????TRkd?$$$IfT?֞???X?{?!? ???????????????-?????????????????????????????????????????????? ? t? V?F??????????????????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F?????????????????????????????TRkd?'$$IfT?֞???X?{?!? ???????????????-?????????????????????????????????????????????? ? t? V?F??????????????????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F?????????????????????????????T?kd?+$$IfT???????????????????F??5 v?!??????????? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T\kd?-$$IfT???????????????????\????j?!?????l????9???? ? t? V?(?????????????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?/$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?1$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?3$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?5$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?7$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?9$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?;$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?=$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd??$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd{A$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????TkdpC$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????TkdkE$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd`G$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????TkdUI$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????TkdJK$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd?M$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd4O$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????Tkd)Q$$IfT??\????j?!?????????????l????????9???????? ? t? V?(??????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????????????T?kdS$$IfT???????????????????F* ?!v+? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T7kd?T$$IfT?4?????????????????ֈ??? ???!???????????????????Y?????????? ?  t? V?? ?Ҩ?????????????????????V ?:2XB?P??? ?2\U?_(a8g?g?l?lVnxn p|q?q?uy,{ |t~???̅ȉԊ??h???z?ޖR?2?̟Р??????????????????????????????????    ??^loai_1 loai_1_namechuong_1chuong_1_namedieu_1dc_1dc_2dc_3dieu_2chuong_2chuong_2_namemuc_1dieu_3dieu_4dc_4muc_2dieu_5dieu_6dc_5dc_6dc_7dc_8dc_9chuong_3chuong_3_namedieu_7dc_10dc_11dc_12dc_13dc_14dc_15dc_16dieu_8dc_17dieu_9dieu_10dieu_11dc_18chuong_4chuong_4_namedieu_12dieu_13dc_19dc_20dc_21dieu_14dc_22dc_23dc_24dieu_15dc_25chuong_5chuong_5_namedieu_16dc_26dc_27dc_28dc_29dc_30dc_31dc_32dc_33dieu_17dc_34dc_35dc_36dc_37dieu_18chuong_6chuong_6_namedieu_19dc_38dieu_20chuong_7chuong_7_namedieu_21dieu_22dieu_23dc_39dieu_24chuong_8chuong_8_namedieu_25dc_40dieu_26 chuong_pl_1chuong_pl_1_name chuong_pl_2chuong_pl_2_name chuong_pl_3chuong_pl_3_name chuong_pl_4chuong_pl_4_name??cl{h?y  ? ? E n -R?%6.?1{4$51768A8?8=9?9:v;)<?D?E?E?H?S?U?X?Z?_?_?_{a?bVcNf?gfi?j?k?oQq.t7tYt+u?v?wVx?y?z?{?|?}?C?m???ȋ???????Y?d??????ڝʟg?s???Ť??ܫ?D?A?7?C?????J?  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]??kz?? ? 7 ? D m ? 3FQ}?%N.?1?4<5I7@8?8?8M9?9?:?;P<?D?E?F?HTLV?Y?Z?_?_Z`?a?bucffh~i?j?kpaq6tXt?tCu?v?wnx?y?z|}%~?d????? ????????c???ӕ?;???r?????ޤ???F?N?}?B?????.?J?J?GTimes New Roman@"????h$?????4d2??X ??$P2?????Unknown??!` ????AWN1... 0>?>?J??????????    ???????????L     ???|v???*v          ?    v? ?rr  vv rrrr?vvvvvvvvvvvvvvvvvvvvvvv CH?NH PH? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 28/2021/N-CPH? N?i, ng?y 26 th?ng 3 nm 2021 ?NGH? ?NHQUY ?NH C? CH? QU?N L? T?I CH?NH D? ?N ?U T? THEO PH??NG TH?C ?I T?C C?NG T?Cn c? Lu?t T? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t T? ch?c Ch?nh ph? v? Lu?t T? ch?c ch?nh quy?n ?a ph??ng ng?y 22 th?ng 11 nm 2019;Cn c? Lu?t Ng?n s?ch nh? n??c ng?y 25 th?ng 6 nm 2015;Cn c? Lu?t Ban h?nh vn b?n quy ph?m ph?p lu?t ng?y 22 th?ng 6 nm 2015; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Ban h?nh vn b?n quy ph?m ph?p lu?t ng?y 18 th?ng 6 nm 2020;Cn c? Lu?t Gi? ng?y 20 th?ng 6 nm 2012;Cn c? Lu?t X?y d?ng ng?y 18 th?ng 6 nm 2014; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t X?y d?ng ng?y 17 th?ng 6 nm 2020;Cn c? Lu?t Qu?n l?, s? d?ng t?i s?n c?ng ng?y 21 th?ng 6 nm 2017;Cn c? Lu?t Qu?n l? n? c?ng ng?y 23 th?ng 11 nm 2017;Cn c? Lu?t ?u t? c?ng ng?y 13 th?ng 6 nm 2019;Cn c? Lu?t Ch?ng kho?n ng?y 26 th?ng 11 nm 2019;Cn c? Lu?t Doanh nghi?p ng?y 17 th?ng 6 nm 2020;Cn c? Lu?t ?u t? ng?y 17 th?ng 6 nm 2020;Cn c? Lu?t ?u t? theo ph??ng th?c ?i t?c c?ng t? ng?y 18 th?ng 6 nm 2020;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh quy ?nh c? ch? qu?n l? t?i ch?nh d? ?n ?u t? theo ph??ng th?c ?i t?c c?ng t?.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nh1. Ngh? ?nh n?y quy ?nh v? c? ch? qu?n l? t?i ch?nh d? ?n ?u t? theo ph??ng th?c ?i t?c c?ng t? (sau ?y g?i l? d? ?n PPP) g?m:a) Ph??ng ?n t?i ch?nh c?a d? ?n PPP;b) Ph?t h?nh tr?i phi?u c?a doanh nghi?p d? ?n PPP;c) Qu?n l?, s? d?ng v?n Nh? n??c trong c?c d? ?n PPP;d) Quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh;) Tr?nh t?, th? t?c x? l? t?i s?n chuy?n giao c?ng tr?nh, h? th?ng c? s? h? t?ng cho c? quan nh? n??c c? th?m quy?n;e) Chia s? ph?n doanh thu tng, gi?m.2. Ph?n v?n ?u t? c?ng chi cho c?ng t?c chu?n b? d? ?n c?a c? quan c? th?m quy?n, ?n v? chu?n b? d? ?n PPP, b?n m?i th?u, H?i ?ng th?m ?nh d? ?n PPP, ?n v? ??c giao nhi?m v? th?m ?nh d? ?n PPP theo quy ?nh t?i i?u 73 Lu?t ?u t? theo ph??ng th?c PPP (sau ?y g?i l? Lu?t PPP), h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i i?m a kho?n 5 i?u 70 Lu?t PPP; b?i th??ng, gi?i ph?ng m?t b?ng, h? tr?, t?i ?nh c?, h? tr? x?y d?ng c?ng tr?nh t?m theo quy ?nh t?i i?u 72 Lu?t PPP ??c qu?n l?, s? d?ng, thanh to?n theo quy ?nh v? qu?n l?, s? d?ng, thanh to?n, quy?t to?n d? ?n s? d?ng v?n ?u t? c?ng.3. Tr?nh t?, th? t?c x? l? t?i s?n chuy?n giao c?ng tr?nh, h? th?ng c? s? h? t?ng cho c? quan nh? n??c c? th?m quy?n t?i i?m  kho?n 1 i?u n?y ??c th?c hi?n theo quy ?nh t?i h?p ?ng d? ?n PPP, ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng v? quy ?nh c?a ph?p lu?t c? li?n quan.i?u 2. ?i t??ng ?p d?ngNgh? ?nh n?y ?p d?ng ?i v?i c?c b?n trong h?p ?ng d? ?n PPP; c? quan qu?n l? nh? n??c v? c?c c? quan, t? ch?c, c? nh?n c? li?n quan ?n ho?t ?ng ?u t? PPP.Ch??ng IIPH??NG ?N T?I CH?NH C?A D? ?N PPP, V?N TH?C HI?N D? ?N PPP C?A NH? ?U T?, DOANH NGHI?P D? ?N PPPM?c 1. PH??NG ?N T?I CH?NH C?A D? ?N PPPi?u 3. Nguy?n t?c x?y d?ng ph??ng ?n t?i ch?nh c?a d? ?n PPP1. Ph??ng ?n t?i ch?nh c?a d? ?n PPP ph?i ph?n ?nh ?y ? c?c kho?n chi ph? v? ngu?n thu h?p ph?p theo quy ?nh trong giai o?n chu?n b? ?u t?, th?c hi?n v? v?n h?nh c?a d? ?n PPP.2. C?c ch? ti?u t?i ch?nh c?a ph??ng ?n t?i ch?nh ??c t?nh to?n tr?n c? s? c?c d?ng ti?n sau thu? ??c chi?t kh?u theo t? su?t chi?t kh?u b?nh qu?n gia quy?n c?a l?i su?t huy ?ng c?c ngu?n v?n v? l?i nhu?n tr?n v?n ch? s? h?u c?a nh? ?u t?.3. Doanh thu th?c t? l? to?n b? doanh thu t? vi?c cung c?p s?n ph?m, d?ch v? c?ng, kh?ng bao g?m thu? gi? tr? gia tng.4. ?ng ti?n s? d?ng trong ph??ng ?n t?i ch?nh l? Vi?t Nam ?ng.i?u 4. N?i dung ph??ng ?n t?i ch?nhPh??ng ?n t?i ch?nh trong B?o c?o nghi?n c?u ti?n kh? thi, B?o c?o nghi?n c?u kh? thi d? ?n PPP g?m c?c n?i dung sau:1. T?ng m?c ?u t? c?a d? ?n PPP.2. Ngu?n v?n th?c hi?n d? ?n PPP:a) V?n Nh? n??c (n?u c?) s? d?ng cho c?c m?c ?ch quy ?nh t?i i?u 70, i?u 72 Lu?t PPP:- T?ng s? v?n ?u t? c?ng h? tr? x?y d?ng, c?ng tr?nh h? th?ng c? s? h? t?ng; b?i th??ng, gi?i ph?ng m?t b?ng, h? tr?, t?i ?nh c?; h? tr? x?y d?ng c?ng tr?nh t?m;- Gi? tr? t?i s?n c?ng theo quy ?nh c?a ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng;- Ti?n ? gi?i ng?n ngu?n v?n ?u t? c?ng; th?i i?m h? tr? v?n b?ng t?i s?n c?ng.b) Ngu?n v?n ch? s? h?u c?a nh? ?u t?:- T?ng s? v?n ch? s? h?u tham gia d? ?n PPP;- Ti?n ? gi?i ng?n ngu?n v?n ch? s? h?u.c) Ngu?n v?n do nh? ?u t? huy ?ng:- T?ng s? v?n huy ?ng (theo t?ng lo?i v?n);- Th?i gian vay, k? h?n ph?t h?nh tr?i phi?u doanh nghi?p (n?u c?), ti?n ? gi?i ng?n c?c ngu?n v?n do nh? ?u t? huy ?ng;- Chi ph? huy ?ng v?n: l?i su?t v?n vay, l?i su?t ph?t h?nh tr?i phi?u doanh nghi?p (n?u c?) v? chi ph? c?n thi?t li?n quan ?n huy ?ng v?n (n?u c?).d) C? quan c? th?m quy?n c? tr?ch nhi?m tham kh?o l?i su?t cho vay trung h?n, d?i h?n c?a c?c ng?n h?ng th??ng m?i; l?i su?t v?n vay c?a d? ?n t??ng t? ? l?m c? s? l?p ph??ng ?n t?i ch?nh trong B?o c?o nghi?n c?u ti?n kh? thi, B?o c?o nghi?n c?u kh? thi (n?u c?).3. C?c ? xu?t ?u ?i, b?o ?m (n?u c?).4. L?i nhu?n tr?n v?n ch? s? h?u c?a nh? ?u t?.5. D? ki?n c?c kho?n chi ph? trong th?i gian v?n h?nh c?a d? ?n.6. Ph??ng ?n thu h?i v?n ?u t?, l?i nhu?n c?a nh? ?u t?:a) C?c m?c gi?, ph? d?ch v? c?ng d? ki?n; trong ? x?c ?nh c? th? m?c gi?, ph? kh?i i?m v? nguy?n t?c i?u ch?nh gi?, ph? ph? h?p v?i quy ?nh c?a ph?p lu?t v? gi?, ph? v? ph?p lu?t c? li?n quan;b) Doanh thu d? ki?n c?a t?ng ngu?n thu h?p ph?p c?a doanh nghi?p d? ?n PPP;c) Th?i gian th?c hi?n, v?n h?nh, thu h?i v?n v? l?i nhu?n c?a nh? ?u t?;d) ?i v?i d? ?n PPP th?c hi?n theo h?p ?ng BTL, h?p ?ng BLT, ph??ng ?n thu h?i v?n ?u t? v? l?i nhu?n c?a nh? ?u t? b? sung quy ?nh v? ngu?n v?n thanh to?n cho doanh nghi?p d? ?n PPP g?m:- Ti?n ? thanh to?n v?n ?u t? c?ng th?c hi?n d? ?n PPP:- Ti?n ? thanh to?n v?n chi th??ng xuy?n cho doanh nghi?p d? ?n PPP trong giai o?n v?n h?nh;- Doanh thu t? ho?t ?ng cung c?p d?ch v? c?ng c?a doanh nghi?p d? ?n PPP (n?u c?).7. C?c kho?n n?p ng?n s?ch nh? n??c (n?u c?) ?i v?i d? ?n PPP th?c hi?n theo h?nh th?c h?p ?ng O&M.8. C?c ch? ti?u ph?n t?ch, ?nh gi? t?nh kh? thi c?a ph??ng ?n t?i ch?nh g?m:a) Gi? tr? hi?n t?i r?ng (NPV);b) T? su?t ho?n v?n n?i b? (IRR);c) T? su?t l?i ?ch/chi ph? (B/C);d) M?c ? ?nh h??ng c?a c?c ch? ti?u t?i ch?nh (n?u tr?n) khi thay ?i t?ng m?c ?u t?, chi ph? v?n h?nh, doanh thu, th?i gian h?p ?ng d? ?n;) Cn c? v?o t?nh ch?t ?c th? c?a d? ?n PPP, c? quan c? th?m quy?n c? th? quy ?nh b? sung c?c ch? ti?u t?i ch?nh kh?c nh?: t? l? n? ph?i tr? tr?n v?n ch? s? h?u, t? l? kh? nng tr? n?, t? su?t chuy?n ?i nhanh t?i s?n, t? l? kh? nng thanh to?n, c?c bi?n ph?p b?o to?n v?n theo quy ?nh c?a ph?p lu?t hi?n h?nh ? l?a ch?n d? ?n ?u t? c? hi?u qu?.9. Quy ?nh t?i i?u n?y l? cn c? ? c?c c? quan c? li?n quan l?p, th?m ?nh, ph? duy?t h? s? m?i s? tuy?n, h? s? m?i th?u v? k? k?t h?p ?ng d? ?n PPP.M?c 2. NGU?N V?N TH?C HI?N D? ?N PPP C?A NH? ?U T?, DOANH NGHI?P D? ?N PPPi?u 5. Ngu?n v?n ch? s? h?u c?a nh? ?u t?1. V?n ch? s? h?u c?a nh? ?u t? tham gia th?c hi?n d? ?n PPP l? v?n ch? s? h?u c?a ph?p nh?n ?c l?p ho?c li?n danh c?c ph?p nh?n ?c l?p th?c t? g?p v?n theo i?u l? c?a doanh nghi?p d? ?n PPP v? ph? h?p v?i quy ?nh t?i h?p ?ng d? ?n PPP.2. Cn c? x?c ?nh v?n ch? s? h?u c?a nh? ?u t?:a) B?o c?o t?i ch?nh c?a nh? ?u t? nm g?n nh?t ? ??c c? quan ki?m to?n ?c l?p ki?m to?n v? B?o c?o t?i ch?nh gi?a ni?n ? theo quy ?nh c?a ph?p lu?t ? ??c ki?m to?n (n?u c?);b) Tr??ng h?p nh? ?u t? l? t? ch?c m?i th?nh l?p trong nm, v?n ch? s? h?u c?a nh? ?u t? ??c x?c ?nh cn c? v?o B?o c?o t?i ch?nh ? ??c c? quan ki?m to?n ?c l?p ki?m to?n k? t? th?i i?m th?nh l?p ?n th?i i?m tham gia d? ?n PPP ho?c B?o c?o t?i ch?nh gi?a ni?n ? t?i th?i i?m g?n nh?t tham gia d? ?n PPP theo quy ?nh c?a ph?p lu?t ? ??c ki?m to?n; ?ng th?i, ?i di?n ch? s? h?u, ch? s? h?u ho?c c?ng ty m? c? vn b?n cam k?t v? b?o c?o t?i ch?nh ch?ng minh ?m b?o ? v?n ch? s? h?u ? g?p v?n theo ph??ng ?n t?i ch?nh c?a d? ?n PPP;c) Tr??ng h?p t?i c?ng m?t th?i i?m, nh? ?u t? tham gia ?u t? nhi?u d? ?n v? c?c kho?n ?u t? t?i ch?nh d?i h?n kh?c (n?u c?), nh? ?u t? l?p danh m?c d? ?n v? c?c kho?n ?u t? t?i ch?nh d?i h?n kh?c v? ?m b?o t?ng v?n ch? s? h?u c?a nh? ?u t? ?p ?ng ? cho to?n b? s? v?n ch? s? h?u nh? ?u t? cam k?t th?c hi?n cho t?t c? c?c d? ?n v? c?c kho?n ?u t? t?i ch?nh d?i h?n kh?c theo quy ?nh;d) H? s? m?i s? tuy?n, h? s? m?i th?u quy ?nh c? th? v? cn c? x?c ?nh v?n ch? s? h?u c?a nh? ?u t? v? y?u c?u th?i i?m x?c ?nh v?n ch? s? h?u c?a nh? ?u t? ? l?m c? s? ?nh gi? nng l?c t?i ch?nh c?a nh? ?u t?;) T?i th?i i?m k? k?t h?p ?ng d? ?n PPP, nh? ?u t?, doanh nghi?p d? ?n PPP c? tr?ch nhi?m g?i c? quan c? th?m quy?n, c? quan k? k?t h?p ?ng d? ?n PPP ph??ng ?n ?m b?o huy ?ng ? v?n ch? s? h?u v? c?c t?i li?u ch?ng minh ?m b?o ?p ?ng y?u c?u v? v?n ch? s? h?u theo quy ?nh t?i h?p ?ng d? ?n PPP, l?m c? s? gi?m s?t huy ?ng v?n c?a nh? ?u t?, doanh nghi?p d? ?n PPP.3. Nh? ?u t? ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh ch?nh x?c, h?p ph?p c?a c?c s? li?u, t?i li?u cung c?p li?n quan ?n v?n ch? s? h?u, ph?n b? v?n ch? s? h?u cho c?c d? ?n v? c?c kho?n ?u t? t?i ch?nh d?i h?n ang th?c hi?n, ph??ng ?n huy ?ng v?n ch? s? h?u theo ti?n ? th?c hi?n d? ?n PPP.i?u 6. Huy ?ng v?n vay, v?n tr?i phi?u doanh nghi?p v? c?c ngu?n v?n h?p ph?p kh?c ? th?c hi?n d? ?n1. Ngu?n v?n vay, ngu?n v?n huy ?ng t? ph?t h?nh tr?i phi?u doanh nghi?p v? c?c ngu?n v?n h?p ph?p kh?c t?nh ?n th?i i?m ?m ph?n h?p ?ng d? ?n ??c x?c ?nh tr?n c? s? cam k?t ho?c tho? thu?n b?ng vn b?n gi?a b?n cho vay, nh? ?u t? mua tr?i phi?u ho?c t? ch?c b?o l?nh ph?t h?nh tr?i phi?u v? nh? ?u t?, doanh nghi?p d? ?n PPP. T?ng s? v?n cam k?t cung c?p c?a b?n cho vay v?n, nh? ?u t? mua tr?i phi?u ho?c t? ch?c b?o l?nh ph?t h?nh tr?i phi?u t?i thi?u b?ng m?c v?n nh? ?u t?, doanh nghi?p d? ?n PPP ph?i huy ?ng.2. T?ng s? v?n vay, bao g?m v?n huy ?ng t? ph?t h?nh tr?i phi?u doanh nghi?p v? c?c h?nh th?c vay v?n kh?c (n?u c?) kh?ng v??t qu? t?ng s? v?n vay theo quy ?nh t?i h?p ?ng d? ?n PPP.3. Doanh nghi?p d? ?n PPP ch? ??c ph?t h?nh tr?i phi?u kh?ng chuy?n ?i ri?ng l?, tr?i phi?u kh?ng k?m ch?ng quy?n ri?ng l? sau khi ? k? h?p ?ng d? ?n PPP.4. Vi?c ph?t h?nh tr?i phi?u c?a doanh nghi?p d? ?n th?c hi?n theo quy ?nh c?a Lu?t PPP v? quy ?nh t?i Ngh? ?nh c?a Ch?nh ph? v? ch?o b?n, giao d?ch tr?i phi?u doanh nghi?p ri?ng l? t?i th? tr??ng trong n??c v? ch?o b?n tr?i phi?u ra th? tr??ng qu?c t? c?a c?ng ty kh?ng ph?i l? c?ng ty ?i ch?ng.5. Doanh nghi?p d? ?n PPP ch?o b?n tr?i phi?u ri?ng l? t?i th? tr??ng trong n??c ph?i ?p ?ng t?i kho?n 4 i?u n?y v? c?c i?u ki?n sau:a) Thanh to?n ? c? g?c v? l?i c?a tr?i phi?u doanh nghi?p ? ph?t h?nh ho?c thanh to?n ? c?c kho?n n? ?n h?n trong 03 nm li?n ti?p tr??c ?t ph?t h?nh tr?i phi?u (n?u c?);b) Ph??ng ?n ph?t h?nh tr?i phi?u doanh nghi?p ph?i ??c c?p c? th?m quy?n ph? duy?t theo quy ?nh c?a ph?p lu?t v? ch?o b?n, giao d?ch tr?i phi?u doanh nghi?p ri?ng l? t?i th? tr??ng trong n??c v? ph? h?p v?i ph??ng ?n t?i ch?nh t?i h?p ?ng d? ?n PPP ? ??c k? k?t;c) B?o c?o t?i ch?nh nm tr??c li?n k? c?a nm ph?t h?nh ??c ki?m to?n b?i t? ch?c ki?m to?n ??c ch?p thu?n th?c hi?n ki?m to?n b?o c?o t?i ch?nh c?a ?n v? c? l?i ?ch c?ng ch?ng. Tr??ng h?p doanh nghi?p d? ?n PPP ho?t ?ng ch?a ? 01 nm ??c mi?n i?u ki?n c? b?o c?o t?i ch?nh c?a nm tr??c nm li?n k? nm ph?t h?nh ??c ki?m to?n theo quy ?nh t?i kho?n 3 i?u 78 Lu?t PPP.6. ?i t??ng tham gia ?t ch?o b?n l? nh? ?u t? ch?ng kho?n chuy?n nghi?p theo quy ?nh c?a ph?p lu?t v? ch?o b?n, giao d?ch tr?i phi?u doanh nghi?p ri?ng l? t?i th? tr??ng trong n??c. ?i t??ng tham gia ?t ch?o b?n, giao d?ch tr?i phi?u doanh nghi?p ra th? tr??ng qu?c t? th?c hi?n theo quy ?nh c?a th? tr??ng ph?t h?nh.7. Ph??ng ?n ph?t h?nh tr?i phi?u c?a doanh nghi?p d? ?n PPP th?c hi?n theo quy ?nh c?a Ngh? ?nh ch?o b?n, giao d?ch tr?i phi?u doanh nghi?p ri?ng l? t?i th? tr??ng trong n??c v? ch?o b?n tr?i phi?u ra th? tr??ng qu?c t? v? c?c quy ?nh sau:a) Kh?i l??ng v? k? h?n tr?i phi?u doanh nghi?p ph?t h?nh ph? h?p v?i ph??ng ?n t?i ch?nh t?i h?p ?ng d? ?n PPP ? ??c k? k?t;b) Ph??ng ?n x? l? tr? n? l?i, g?c tr?i phi?u trong tr??ng h?p doanh nghi?p d? ?n b? ch?m d?t h?p ?ng theo quy ?nh t?i kho?n 2 i?u 52 Lu?t PPP.8. Ch? ? c?ng b? th?ng tin v? ph?t h?nh tr?i phi?u doanh nghi?p c?a doanh nghi?p d? ?n PPP th?c hi?n theo quy ?nh c?a ph?p lu?t v? c?ng b? th?ng tin khi ch?o b?n, giao d?ch tr?i phi?u doanh nghi?p ri?ng l? t?i th? tr??ng trong n??c v? ch?o b?n tr?i phi?u doanh nghi?p ra th? tr??ng qu?c t? v? c?c n?i dung sau:a) C?ng b? th?ng tin tr??c ?t ch?o b?n v? ph??ng ?n t?i ch?nh c?a d? ?n theo h?p ?ng ? k? k?t; quy tr?nh qu?n l?, gi?i ng?n v?n t? ch?o b?n tr?i phi?u; ph??ng ?n x? l? tr? n? l?i, g?c tr?i phi?u theo quy ?nh t?i kho?n 7 i?u n?y;b) C?ng b? th?ng tin ?nh k? v? vi?c qu?n l? s? d?ng v?n t? ph?t h?nh tr?i phi?u, ti?n ? th?c hi?n d? ?n PPP.9. Tr??ng h?p doanh nghi?p d? ?n PPP b? ch?m d?t h?p ?ng theo quy ?nh t?i kho?n 2 i?u 52 Lu?t PPP, vi?c tr? n? g?c, l?i tr?i phi?u cho nh? ?u t? mua tr?i phi?u ??c th?c hi?n nh? sau:a) Nh? ?u t? thay th? ti?p nh?n d? ?n theo quy ?nh t?i kho?n 2 i?u 53 Lu?t PPP c? tr?ch nhi?m ti?p nh?n ngh)a v? tr? n? l?i, g?c tr?i phi?u theo i?u ki?n, i?u kho?n c?a tr?i phi?u doanh nghi?p ? ??c doanh nghi?p d? ?n PPP ph?t h?nh;b) Tr??ng h?p c? quan c? th?m quy?n ti?p nh?n d? ?n khi ch?m d?t h?p ?ng PPP tr??c h?n, doanh nghi?p d? ?n PPP c? tr?ch nhi?m thanh to?n ?y ? g?c, l?i tr?i phi?u doanh nghi?p tr??c h?n cho nh? ?u t? mua tr?i phi?u doanh nghi?p t? kinh ph? mua l?i doanh nghi?p d? ?n PPP ho?c ngu?n b?i th??ng ch?m d?t h?p ?ng d? ?n PPP theo quy ?nh t?i kho?n 6 i?u 52 Lu?t PPP v? c?c ngu?n v?n h?p ph?p kh?c c?a doanh nghi?p d? ?n PPP.10. Doanh nghi?p d? ?n PPP c? tr?ch nhi?m b?o c?o c? quan k? k?t h?p ?ng d? ?n PPP v? t?nh h?nh th?c hi?n huy ?ng, s? d?ng c?c ngu?n v?n theo quy ?nh t?i h?p ?ng d? ?n PPP.Ch??ng IIIQU?N L?, S? D?NG, THANH TO?N V?N NH? N??C TRONG TH?C HI?N D? ?N PPPi?u 7. Nguy?n t?c qu?n l? v?n Nh? n??c s? d?ng trong th?c hi?n d? ?n PPP1. V?n ?u t? c?ng, gi? tr? t?i s?n c?ng h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i i?u 70 Lu?t PPP:a) Vi?c s? d?ng v?n ?u t? c?ng h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i i?m b kho?n 5 i?u 70 Lu?t PPP ??c quy ?nh c? th? trong h?p ?ng d? ?n PPP v? t? l?, gi? tr?, ti?n ?, i?u ki?n quy ?nh t?i h?p ?ng d? ?n PPP.b) T? l? v?n Nh? n??c tham gia d? ?n PPP quy ?nh t?i i?m a, i?m c kho?n 1 i?u 69 Lu?t PPP kh?ng qu? 50% t?ng m?c ?u t? c?a d? ?n quy ?nh t?i h?p ?ng d? ?n PPP. ?i v?i d? ?n c? nhi?u d? ?n th?nh ph?n, trong ? c? d? ?n th?nh ph?n ?u t? theo ph??ng th?c PPP th? t? l? v?n nh? n??c quy ?nh t?i i?m a, i?m c kho?n 1 i?u 69 Lu?t PPP kh?ng qu? 50% t?ng m?c ?u t? c?a d? ?n th?nh ph?n c? s? d?ng v?n Nh? n??c.c) Ph?n v?n Nh? n??c s? d?ng trong d? ?n PPP theo quy ?nh t?i i?m a, i?m c kho?n 1 i?u 69 Lu?t PPP kh?ng t?nh v?o ph??ng ?n thu h?i v?n v? l?i nhu?n c?a nh? ?u t?.2. S? d?ng t?i s?n c?ng ? h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng:a) Th?m quy?n, tr?nh t?, th? t?c quy?t ?nh s? d?ng t?i s?n c?ng ? h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng th?c hi?n theo quy ?nh c?a ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng;b) T?i s?n c?ng h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng ph?i ??c th?m ?nh gi? theo quy ?nh c?a ph?p lu?t v? gi?, ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng. Th?i i?m ph?t h?nh ch?ng th? th?m ?nh gi? ? x?c ?nh gi? tr? gi? t?i s?n c?ng kh?ng qu? 06 th?ng t?nh ?n th?i i?m tr?nh c?p c? th?m quy?n ph? duy?t ch? tr??ng ?u t? d? ?n PPP.3. V?n Nh? n??c ? thanh to?n cho doanh nghi?p d? ?n PPP cung c?p s?n ph?m, d?ch v? c?ng th?c hi?n theo h?p ?ng BTL, h?p ?ng BLT:a) ?i v?i c?c d? ?n do c?c c? quan nh? n??c, ?n v? s? nghi?p c?ng l?p kh?ng t? ?m b?o chi th??ng xuy?n ho?c ?m b?o m?t ph?n l? c? quan k? k?t h?p ?ng, v?n thanh to?n cho doanh nghi?p d? ?n PPP g?m:- V?n ?u t? c?ng ??c b? tr? trong k? ho?ch ?u t? c?ng trung h?n v? h?ng nm ? thanh to?n chi ph? ?u t? c?a d? ?n PPP;- V?n chi th??ng xuy?n t? ng?n s?ch nh? n??c ??c b? tr? trong d? to?n h?ng nm v? c?c kho?n thu (n?u c?) c?a d? ?n PPP ? thanh to?n chi ph? v?n h?nh c?a doanh nghi?p d? ?n PPP.b) ?i v?i c?c d? ?n do c?c ?n v? s? nghi?p c?ng l?p t? ?m b?o chi th??ng xuy?n v? chi ?u t? l? c? quan k? k?t h?p ?ng, v?n thanh to?n cho doanh nghi?p d? ?n PPP bao g?m:- Qu? Ph?t tri?n ho?t ?ng s? nghi?p c?a ?n v? s? nghi?p, ngu?n chi ?u t? ph?t tri?n t? ng?n s?ch nh? n??c c?p ??c b? tr? ? thanh to?n ph?n chi ph? ?u t? c?a d? ?n PPP thu?c ph?n v?n Nh? n??c trong d? ?n PPP;- Ngu?n thu h?p ph?p kh?c theo quy ?nh c?a ph?p lu?t (n?u c?).c) Ngu?n v?n thanh to?n, i?u ki?n thanh to?n, m?c v?n thanh to?n, th?i i?m thanh to?n, th?i h?n thanh to?n ph?i ??c quy ?nh trong h?p ?ng d? ?n PPP.4. V?n nh? n??c b? tr? t? ngu?n v?n chi th??ng xuy?n thanh to?n cho ph?n chi ph? tri?n khai th?c hi?n d? ?n sau khi k? k?t h?p ?ng c?a c? quan c? th?m quy?n, c? quan k? k?t h?p ?ng theo quy ?nh t?i kho?n 3 i?u 73 Lu?t PPP ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.5. Nh? n??c thanh to?n cho doanh nghi?p d? ?n PPP ph?n doanh thu gi?m theo c? ch? chia s? tng, gi?m doanh thu t? d? ph?ng ng?n s?ch nh? n??c quy ?nh t?i i?u 82 Lu?t PPP th?c hi?n theo quy ?nh t?i Ch??ng V Ngh? ?nh n?y.i?u 8. Nguy?n t?c ki?m so?t thanh to?n v?n ?u t? c?ng, v?n chi th??ng xuy?n, v?n t? ngu?n thu h?p ph?p c?a doanh nghi?p d? ?n d?nh cho ?u t? trong d? ?n PPP, chi thanh to?n t? d? ph?ng ng?n s?ch nh? n??c1. C? quan ??c giao nhi?m v? ki?m so?t thanh to?n v?n ?u t? c?ng, v?n chi th??ng xuy?n v? ngu?n thu h?p ph?p c?a doanh nghi?p d? ?n PPP ? chi ?u t?, chi th??ng xuy?n, chi t? d? ph?ng ng?n s?ch nh? n??c trong d? ?n PPP l? Kho b?c Nh? n??c.2. V?n Nh? n??c trong d? ?n PPP ??c thanh to?n khi c?p c? th?m quy?n giao k? ho?ch v?n, giao d? to?n ng?n s?ch theo quy ?nh c?a ph?p lu?t.3. V?n ?u t? c?ng h? tr? x?y d?ng h?ng m?c c?ng tr?nh, h? th?ng c? s? h? t?ng quy ?nh t?i i?m b kho?n 5 i?u 70 Lu?t PPP ch? ??c thanh to?n cho kh?i l??ng h?ng m?c ho?n th?nh ? ??c c? quan k? k?t h?p ?ng d? ?n PPP x?c nh?n v? theo t? l? c?c ngu?n v?n, gi? tr?, ti?n ?, i?u ki?n ??c quy ?nh t?i h?p ?ng d? ?n PPP, ph? h?p v?i k? ho?ch v?n ?u t? c?ng trung h?n, h?ng nm ??c c?p c? th?m quy?n ph? duy?t.4. V?n Nh? n??c ??c thanh to?n cho doanh nghi?p d? ?n PPP cung c?p s?n ph?m, d?ch v? c?ng th?c hi?n theo h?nh th?c h?p ?ng BTL, BLT k? t? th?i i?m s?n ph?m, d?ch v? c?ng ??c cung c?p theo tho? thu?n trong h?p ?ng d? ?n PPP. Gi? tr? thanh to?n ?nh k? tr?n c? s? kh?i l??ng, ch?t l??ng s?n ph?m, d?ch v? c?ng th?c t? m? doanh nghi?p d? ?n PPP cung c?p theo quy ?nh t?i h?p ?ng d? ?n PPP, ph? h?p v?i k? ho?ch v?n ?u t? c?ng trung h?n, h?ng nm, d? to?n chi th??ng xuy?n ??c c?p c? th?m quy?n ph? duy?t.5. V?n Nh? n??c thanh to?n cho doanh nghi?p d? ?n PPP kh?ng ??c v??t s? v?n Nh? n??c trong th?c hi?n d? ?n PPP (ho?c v?n Nh? n??c i?u ch?nh) ? ??c c?p c? th?m quy?n ph? duy?t v? ??c quy ?nh trong h?p ?ng d? ?n PPP. V?n Nh? n??c thanh to?n cho doanh nghi?p d? ?n PPP trong nm kh?ng ??c v??t k? ho?ch v?n nm b? tr? cho d? ?n PPP ??c giao.6. Kho b?c Nh? n??c cn c? h? s? ? ngh? thanh to?n theo quy ?nh t?i Ngh? ?nh n?y do c? quan k? k?t h?p ?ng d? ?n PPP g?i ?n v? quy ?nh trong h?p ?ng d? ?n PPP ? th?c hi?n ki?m so?t thanh to?n v?n Nh? n??c. Tr??ng h?p ph?t hi?n c?c kho?n ? ngh? chi kh?ng ?ng ch? ? ho?c thi?u h? s? theo quy ?nh, ch?m nh?t trong v?ng 03 ng?y l?m vi?c k? t? ng?y nh?n ??c h? s? ? ngh? thanh to?n, Kho b?c Nh? n??c th?ng b?o t? ch?i thanh to?n cho c? quan k? k?t h?p ?ng d? ?n PPP, trong ? n?u r? l? do t? ch?i thanh to?n.7. C? quan k? k?t h?p ?ng d? ?n PPP ch?u tr?ch nhi?m tr??c ph?p lu?t v? ng??i c? th?m quy?n v? vi?c x?c ?nh doanh nghi?p d? ?n PPP ? ?m b?o c?c i?u ki?n gi?i ng?n theo quy ?nh t?i Ngh? ?nh n?y v? quy ?nh t?i h?p ?ng d? ?n PPP; ch?u tr?ch nhi?m v? gi? tr? ? ngh? thanh to?n, gi?m s?t v? x?c ?nh t? l? ph?n v?n ch? s? h?u c?a doanh nghi?p d? ?n PPP ? gi?i ng?n theo quy ?nh c?a h?p ?ng d? ?n PPP; ?m b?o t?nh h?p ph?p c?a c?c t?i li?u trong h? s? cung c?p cho Kho b?c Nh? n??c v? c?c c? quan ch?c nng.8. Tr??ng h?p ph?t hi?n c?c vn b?n trong h? s? ? ngh? thanh to?n c?a c?c c?p c? th?m quy?n tr?i v?i quy ?nh c?a ph?p lu?t, Kho b?c Nh? n??c ??c ph?p t?m d?ng thanh to?n, ?ng th?i c? vn b?n ? ngh? c?p c? th?m quy?n ban h?nh vn b?n tr?i v?i quy ?nh xem x?t l?i v? n?u r? ? ki?n ? xu?t. Trong th?i gian 10 ng?y l?m vi?c (k? t? ng?y Kho b?c Nh? n??c c? vn b?n ? ngh? c?p c? th?m quy?n ban h?nh vn b?n tr?i v?i quy ?nh hi?n h?nh) m? kh?ng ??c c?p c? th?m quy?n tr? l?i ho?c ??c tr? l?i m? ch?a ph? h?p v?i quy ?nh hi?n h?nh, Kho b?c Nh? n??c b?o c?o c? quan c? th?m quy?n cao h?n v? b?o c?o c? quan t?i ch?nh ? xem x?t, x? l?.i?u 9. C?ch th?c th?c hi?n th? t?c thanh to?n v?n nh? n??c qua Kho b?c Nh? n??c1. G?i h? s? v? nh?n k?t qu? tr?c ti?p t?i tr? s? Kho b?c Nh? n??c.2. G?i h? s? v? nh?n k?t qu? qua Trang th?ng tin d?ch v? c?ng c?a Kho b?c Nh? n??c trong tr??ng h?p ?n v? c? tham gia giao d?ch i?n t? v?i Kho b?c Nh? n??c (?n v? truy c?p v? th?c hi?n theo h??ng d?n tr?n Trang th?ng tin d?ch v? c?ng c?a Kho b?c Nh? n??c).3. G?i h? s? v? nh?n h? s? k?t qu? qua C?ng d?ch v? c?ng qu?c gia.i?u 10. H? s? ph?p l? g?i m?t l?n ? ki?m so?t, thanh to?n v?n ?u t? c?ng, v?n chi th??ng xuy?n, v?n t? ngu?n thu h?p ph?p ? chi ?u t?, chi th??ng xuy?n th?c hi?n h?p ?ng d? ?n PPP1. C? quan k? k?t h?p ?ng d? ?n PPP g?i Kho b?c Nh? n??c n?i m? t?i kho?n 01 b? h? s? ph?p l? l?n ?u (c?c t?i li?u n?y l? b?n ch?nh ho?c b?n sao c? ?ng d?u sao y b?n ch?nh c?a c? quan c? th?m quy?n, ch? g?i m?t l?n cho ?n khi thanh l? h?p ?ng d? ?n PPP, tr? tr??ng h?p ph?i b? sung, i?u ch?nh) tr??c ho?c c?ng th?i i?m ? ngh? thanh to?n ph?n v?n ?u t? c?ng, v?n chi th??ng xuy?n, v?n t? ngu?n thu h?p ph?p ? chi ?u t?, chi th??ng xuy?n trong d? ?n PPP.2. H? s? ph?p l? g?i m?t l?n g?m:a) Quy?t ?nh ph? duy?t d? ?n PPP c?a c?p c? th?m quy?n v? c?c quy?t ?nh i?u ch?nh d? ?n PPP (n?u c?);b) H?p ?ng d? ?n PPP v? c?c Ph? l?c h?p ?ng d? ?n PPP (n?u c?).i?u 11. H? s? ? ki?m so?t, thanh to?n v?n ?u t? c?ng, v?n chi th??ng xuy?n, v?n t? ngu?n thu h?p ph?p d?nh ? chi ?u t?, chi th??ng xuy?n trong d? ?n PPP1. Cn c? kh?i l??ng ho?n th?nh ??c nghi?m thu v? i?u ki?n thanh to?n trong h?p ?ng d? ?n PPP, c? quan k? k?t h?p ?ng d? ?n PPP l?p v? g?i Kho b?c Nh? n??c 01 b? h? s? ? ngh? thanh to?n v?n ?u t? c?ng h? tr? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i i?m b kho?n 5 i?u 70 Lu?t PPP g?m:a) B?ng t?ng h?p gi? tr? kh?i l??ng c?ng vi?c ho?n th?nh ? ngh? thanh to?n theo h?p ?ng d? ?n PPP do doanh nghi?p d? ?n PPP l?p c? x?c nh?n c?a c? quan k? k?t h?p ?ng d? ?n PPP (Ph? l?c I);b) Gi?y ? ngh? thanh to?n v?n ?u t? c?ng c?a c? quan k? k?t h?p ?ng d? ?n PPP (Ph? l?c II);c) Ch?ng t? chuy?n ti?n theo quy ?nh t?i Ngh? ?nh s? 11/2020/N-CP ng?y 20 th?ng 01 nm 2020 c?a Ch?nh ph? v? th? t?c h?nh ch?nh thu?c l)nh v?c Kho b?c Nh? n??c.2. Cn c? s?n ph?m, d?ch v? c?ng ??c cung c?p theo th?a thu?n trong h?p ?ng d? ?n PPP, c? quan k? k?t h?p ?ng d? ?n PPP l?p v? g?i Kho b?c Nh? n??c 01 b? h? s? ? ngh? thanh to?n cho doanh nghi?p d? ?n PPP cung c?p s?n ph?m, d?ch v? c?ng ?p d?ng h?nh th?c h?p ?ng BLT, h?p ?ng BTL g?m:a) B?ng t?ng h?p kh?i l??ng, ch?t l??ng s?n ph?m, d?ch v? c?ng ? ngh? thanh to?n do doanh nghi?p d? ?n PPP l?p c? x?c nh?n c?a c? quan k? k?t h?p ?ng d? ?n PPP (Ph? l?c III);b) Gi?y ? ngh? thanh to?n cho doanh nghi?p d? ?n PPP cung c?p s?n ph?m, d?ch v? c?ng c?a c? quan k? k?t h?p ?ng d? ?n PPP (Ph? l?c IV);c) Ch?ng t? chuy?n ti?n theo quy ?nh t?i Ngh? ?nh s? 11/2020/N-CP ng?y 20 th?ng 01 nm 2020 c?a Ch?nh ph? v? th? t?c h?nh ch?nh thu?c l)nh v?c Kho b?c Nh? n??c.Ch??ng IVQUY?T TO?N V?N ?U T? C?NG TR?NH, H? TH?NG C? S? H? T?NGi?u 12. Quy?t to?n v?n ?u t? c?ng, v?n chi th??ng xuy?n, v?n t? ngu?n thu h?p ph?p d?nh ? chi ?u t?, chi th??ng xuy?n theo ni?n ? ng?n s?chC? quan k? k?t h?p ?ng d? ?n PPP th?c hi?n quy?t to?n v?n ?u t? c?ng theo ni?n ? theo quy ?nh v? qu?n l?, thanh to?n, quy?t to?n d? ?n s? d?ng v?n ?u t? c?ng, quy?t to?n ngu?n chi th??ng xuy?n theo ni?n ? theo quy ?nh v? x?t duy?t, th?m ?nh, th?ng b?o v? t?ng h?p quy?t to?n nm.i?u 13. Nguy?n t?c quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng PPP ho?n th?nh1. D? ?n PPP, d? ?n th?nh ph?n, ti?u d? ?n, c?ng tr?nh ?c l?p, h?ng m?c c?ng tr?nh ?c l?p thu?c d? ?n PPP sau khi ho?n th?nh ph?i ??c ki?m to?n B?o c?o quy?t to?n v?n ?u t? d? ?n ho?n th?nh ? th?c hi?n quy?t to?n v?n ?u t? d? ?n ho?n th?nh theo quy ?nh t?i i?u 60 Lu?t PPP.2. ?i v?i ph?n v?n ?u t? c?ng h? tr? h?ng m?c c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i i?m b kho?n 5 i?u 70 Lu?t PPP, c? quan k? k?t h?p ?ng d? ?n PPP t?ng h?p gi? tr? v?n ?u t? c?ng ? gi?i ng?n cho doanh nghi?p d? ?n PPP ??c c? quan ki?m to?n ?c l?p ki?m to?n l?m c? s? quy?t to?n v?n ?u t? c?ng trong d? ?n PPP theo quy ?nh t?i h?p ?ng d? ?n PPP.3. Quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh l? vi?c x?c ?nh gi? tr? c?c kho?n chi ph? h?p ph?p trong qu? tr?nh ?u t? ? ?a d? ?n v?o khai th?c, s? d?ng theo quy ?nh t?i h?p ?ng d? ?n PPP do c? quan k? k?t h?p ?ng d? ?n PPP v? nh? ?u t?, doanh nghi?p d? ?n PPP k? k?t ph? h?p v?i quy ?nh c?a ph?p lu?t.4. Nguy?n t?c x?c ?nh quy?t to?n c?c kho?n chi ph? huy ?ng v?n, chi ph? d? ph?ng, chi ph? m? doanh nghi?p d? ?n PPP ti?t ki?m ??c theo quy ?nh t?i kho?n 2 i?u 61 Lu?t PPP v? c?c chi ph? ph?t sinh ph?i ??c quy ?nh c? th? trong h?p ?ng d? ?n PPP, ph? h?p v?i quy ?nh c?a ph?p lu?t li?n quan.5. Cn c? gi? tr? quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh v? quy ?nh t?i h?p ?ng d? ?n PPP, c?c b?n k? k?t h?p ?ng d? ?n PPP t? ch?c th?c hi?n c?c quy?n v? ngh)a v? ph?t sinh (n?u c?).i?u 14. Tr?nh t?, th? t?c quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh1. ?i v?i d? ?n PPP th?c hi?n theo h?nh th?c h?p ?ng BOT, h?p ?ng BOO, h?p ?ng O&M, h?p ?ng BLT: C? quan k? k?t h?p ?ng d? ?n PPP v? doanh nghi?p d? ?n PPP th?a thu?n v? vi?c l?a ch?n c? quan ki?m to?n ?c l?p c? nng l?c v? kinh nghi?m ? ki?m to?n chi ph? ?u t? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i kho?n 3 i?u 60 Lu?t PPP.2. ?i v?i d? ?n PPP th?c hi?n theo h?nh th?c h?p ?ng BTO, h?p ?ng BTL: Sau khi d? ?n PPP ho?n th?nh, c? quan k? k?t h?p ?ng d? ?n PPP c? vn b?n ? ngh? Ki?m to?n nh? n??c ki?m to?n chi ph? ?u t? x?y d?ng c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i kho?n 3 i?u 85 Lu?t PPP.3. ?i v?i h?p ?ng h?n h?p: Cn c? v?o n?i dung h?p ?ng d? ?n PPP, c? quan k? k?t h?p ?ng d? ?n PPP v? doanh nghi?p d? ?n PPP th?a thu?n tr?nh t?, th? t?c quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng theo quy ?nh t?i i?u 60, i?u 85 Lu?t PPP v? c?c quy ?nh t?i Ngh? ?nh n?y.4. Doanh nghi?p d? ?n PPP l?p v? g?i 01 b? h? s? quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? d? ?n PPP ho?n th?nh cho c? quan k? k?t h?p ?ng d? ?n PPP trong th?i h?n t?i a c? th? nh? sau:a) D? ?n thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a Qu?c h?i, Th? t??ng Ch?nh ph?: 09 th?ng;b) D? ?n thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a B? tr??ng, ng??i ?ng ?u c? quan trung ??ng, c? quan kh?c, H?i ?ng nh?n d?n c?p t?nh: 06 th?ng;c) Th?i i?m doanh nghi?p d? ?n PPP l?p h? s? quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh g?i c? quan k? k?t h?p ?ng d? ?n PPP quy ?nh t?i i?m a, i?m b kho?n n?y ??c t?nh t? ng?y c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh ??c nghi?m thu theo quy ?nh c?a ph?p lu?t.5. C? quan k? k?t h?p ?ng d? ?n PPP xem x?t, ch?p thu?n gi? tr? quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? ho?n th?nh trong th?i h?n 01 th?ng k? t? ng?y nh?n ? h? s? do doanh nghi?p d? ?n PPP cung c?p theo quy ?nh t?i i?u 15 Ngh? ?nh n?y.i?u 15. H? s? quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh1. T? tr?nh ? ngh? ch?p thu?n gi? tr? quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? ho?n th?nh c?a doanh nghi?p d? ?n (B?n ch?nh). T? tr?nh n?u r? nh?ng n?i dung th?ng nh?t, n?i dung kh?ng th?ng nh?t v? l? do kh?ng th?ng nh?t gi?a doanh nghi?p d? ?n PPP v? c? quan, ?n v? ki?m to?n.2. H? s? h?p ?ng d? ?n PPP theo quy ?nh t?i i?u 46 Lu?t PPP (B?n sao c? ?ng d?u sao y b?n ch?nh).3. B?o c?o ki?m to?n c?a c? quan ki?m to?n ?c l?p ?i v?i c?c d? ?n th?c hi?n theo h?p ?ng BOT, h?p ?ng BOO, h?p ?ng O&M, h?p ?ng BLT; B?o c?o ki?m to?n c?a Ki?m to?n nh? n??c ?i v?i d? ?n ?u t? theo h?p ?ng BTO, h?p ?ng BTL (B?n sao c? ?ng d?u sao y b?n ch?nh).4. K?t lu?n thanh tra c?a c? quan thanh tra, bi?n b?n ki?m tra c?a c? quan ki?m tra, k?t qu? i?u tra c?a c?c c? quan nh? n??c c? th?m quy?n trong tr??ng h?p doanh nghi?p d? ?n PPP vi ph?m ph?p lu?t b? c? quan nh? n??c c? th?m quy?n i?u tra (B?n sao c? ?ng d?u sao y b?n ch?nh) (n?u c?).5. B?o c?o t?nh h?nh ch?p h?nh c?c quy ?nh t?i kho?n 3, kho?n 4 i?u n?y c?a doanh nghi?p d? ?n PPP (B?n ch?nh).Ch??ng VCHIA S? PH?N DOANH THU TNG, GI?Mi?u 16. Nguy?n t?c qu?n l? ngu?n thu, ngu?n chi ph?t sinh t? c? ch? chia s? doanh thu1. ?i v?i doanh nghi?p d? ?n PPP:a) Ph?n doanh thu tng m? doanh nghi?p d? ?n PPP chia s? v?i nh? n??c theo quy ?nh t?i kho?n 1 i?u 82 Lu?t PPP ??c t?nh l? kho?n gi?m tr?c ti?p v?o doanh thu khi x?c ?nh thu nh?p ch?u thu? thu nh?p doanh nghi?p c?a doanh nghi?p d? ?n PPP.b) Doanh nghi?p d? ?n PPP n?p ph?n doanh thu tng m? doanh nghi?p d? ?n PPP chia s? v?i Nh? n??c v?o ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.c) Ph?n doanh thu gi?m m? Nh? n??c chia s? v?i doanh nghi?p d? ?n PPP quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP ??c t?nh l? kho?n doanh thu cung c?p s?n ph?m, d?ch v? c?ng c?a doanh nghi?p d? ?n PPP. Doanh nghi?p d? ?n PPP kh?ng ph?i k? khai, n?p thu? gi? tr? gia tng ?i v?i ph?n doanh thu gi?m m? nh? n??c chia s? v?i doanh nghi?p d? ?n quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP.2. ?i v?i Nh? n??c:a) Ph?n doanh thu tng m? doanh nghi?p d? ?n PPP chia s? v?i Nh? n??c theo quy ?nh t?i kho?n 1 i?u 82 Lu?t PPP ?i v?i c?c d? ?n thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a Qu?c h?i, Th? t??ng Ch?nh ph?, B? tr??ng, ng??i ?ng ?u c? quan trung ??ng, c? quan kh?c l? kho?n thu c?a ng?n s?ch trung ??ng;b) Ph?n doanh thu tng m? doanh nghi?p d? ?n PPP chia s? v?i Nh? n??c theo quy ?nh t?i kho?n 1 i?u 82 Lu?t PPP ?i v?i c?c d? ?n thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a H?i ?ng nh?n d?n c?p t?nh l? kho?n thu c?a ng?n s?ch ?a ph??ng;c) Ngu?n v?n Nh? n??c thanh to?n chia s? ph?n doanh thu gi?m cho doanh nghi?p d? ?n PPP:- Ngu?n v?n Nh? n??c thanh to?n chia s? ph?n doanh thu gi?m theo quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP ?i v?i c?c d? ?n thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a Qu?c h?i, Th? t??ng Ch?nh ph?, B? tr??ng, ng??i ?ng ?u c? quan trung ??ng, c? quan kh?c t? ngu?n d? ph?ng ng?n s?ch trung ??ng;- Ngu?n v?n Nh? n??c thanh to?n chia s? ph?n doanh thu gi?m theo quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP ?i v?i c?c d? ?n thu?c th?m quy?n quy?t ?nh ch? tr??ng ?u t? c?a H?i ?ng nh?n d?n c?p t?nh t? ngu?n d? ph?ng ng?n s?ch ?a ph??ng.d) Nh? n??c thanh to?n ph?n doanh thu gi?m cho doanh nghi?p d? ?n PPP theo quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP sau khi c? quy?t ?nh c?a c?p c? th?m quy?n v? s? d?ng d? ph?ng ng?n s?ch nh? n??c cho d? ?n PPP. Ph?n doanh thu gi?m nh? n??c chia s? cho doanh nghi?p d? ?n PPP l? doanh thu kh?ng bao g?m thu? gi? tr? gia tng.i?u 17. Tr?nh t?, th? t?c th?c hi?n chia s? doanh thu tng, gi?m1. H?ng nm, cn c? doanh thu th?c t? do doanh nghi?p d? ?n PPP b?o c?o theo quy ?nh t?i kho?n 1 i?u 20 Ngh? ?nh n?y, c? quan k? k?t h?p ?ng d? ?n PPP v? doanh nghi?p d? ?n PPP, nh? ?u t? th?c hi?n:a) R? so?t, ?i chi?u doanh thu th?c t? c?a d? ?n PPP v? doanh thu quy ?nh t?i H?p ?ng d? ?n PPP;b) Th?c hi?n i?u ch?nh m?c gi?, ph? s?n ph?m, d?ch v? c?ng, i?u ch?nh th?i h?n h?p ?ng theo quy ?nh t?i kho?n 1, kho?n 2 i?u 82 Lu?t PPP.c) Tr??ng h?p ph?t sinh c?c i?u ki?n ??c ?p d?ng c? ch? chia s? doanh thu theo quy ?nh t?i kho?n 1, kho?n 2 i?u 82 Lu?t PPP, c? quan k? k?t h?p ?ng d? ?n PPP c? tr?ch nhi?m ? ngh? Ki?m to?n nh? n??c ki?m to?n ph?n tng, gi?m doanh thu th?c t? c?a d? ?n PPP ? l?m c? s? x?c ?nh gi? tr? doanh thu chia s? gi?a Nh? n??c v?i doanh nghi?p d? ?n PPP.2. Cn c? b?o c?o ki?m to?n c?a Ki?m to?n nh? n??c v? h?p ?ng d? ?n PPP, c? quan k? k?t h?p ?ng d? ?n PPP x?c ?nh gi? tr? ph?n doanh thu chia s? gi?a Nh? n??c v? doanh nghi?p d? ?n PPP v? b?o c?o c? quan c? th?m quy?n.3. ?i v?i ph?n doanh thu tng m? doanh nghi?p d? ?n PPP chia s? v?i nh? n??c ??c c?c b?n x?c ?nh theo quy ?nh t?i kho?n 2 i?u n?y, doanh nghi?p d? ?n PPP c? tr?ch nhi?m n?p ph?n doanh thu n?y v?o ng?n s?ch nh? n??c theo quy ?nh trong th?i h?n 60 ng?y k? t? th?i i?m Ki?m to?n nh? n??c ban h?nh b?o c?o ki?m to?n x?c ?nh ph?n doanh thu tng.4. ?i v?i ph?n doanh thu gi?m m? Nh? n??c chia s? v?i doanh nghi?p d? ?n PPP ??c c?c b?n x?c ?nh theo quy ?nh t?i kho?n 2 i?u n?y, tr?nh t?, th? t?c th?c hi?n chia s? doanh thu nh? sau:a) ?i v?i c?c d? ?n do Qu?c h?i, Th? t??ng Ch?nh ph?, B? tr??ng, ng??i ?ng ?u c? quan trung ??ng, c? quan kh?c quy?t ?nh ch? tr??ng ?u t?:- C? quan c? th?m quy?n g?i B? T?i ch?nh 01 b? h? s? ? ngh? th?c hi?n c? ch? chia s? gi?m doanh thu. H? s? bao g?m:(i) B?o c?o c?a Ki?m to?n nh? n??c ki?m to?n ph?n gi?m doanh thu c?a doanh nghi?p d? ?n PPP (B?n sao c? ?ng d?u sao y b?n ch?nh);(ii) Vn b?n c?a c? quan k? k?t h?p ?ng d? ?n PPP ? ngh? chia s? ph?n doanh thu gi?m; trong ? x?c ?nh gi? tr? doanh thu gi?m m? Nh? n??c chia s? v?i doanh nghi?p d? ?n PPP (B?n ch?nh).- B? T?i ch?nh ch? tr?, ph?i h?p v?i c?c c? quan li?n quan t?ng h?p, tr?nh Th? t??ng Ch?nh ph? xem x?t, quy?t ?nh s? d?ng d? ph?ng ng?n s?ch trung ??ng ? thanh to?n ph?n doanh thu gi?m cho doanh nghi?p d? ?n PPP theo quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP.b) ?i v?i c?c d? ?n do H?i ?ng nh?n d?n c?p t?nh quy?t ?nh ch? tr??ng ?u t?:- C? quan k? k?t h?p ?ng d? ?n PPP g?i S? T?i ch?nh 01 b? h? s? ? ngh? th?c hi?n c? ch? chia s? doanh thu. H? s? bao g?m:(i) B?o c?o c?a Ki?m to?n nh? n??c ki?m to?n ph?n doanh thu gi?m c?a doanh nghi?p d? ?n PPP (B?n sao c? ?ng d?u sao y b?n ch?nh);(ii) Vn b?n c?a c? quan k? k?t h?p ?ng d? ?n PPP ? ngh? chia s? ph?n doanh thu gi?m; trong ? x?c ?nh gi? tr? doanh thu gi?m m? Nh? n??c chia s? v?i doanh nghi?p d? ?n PPP (B?n ch?nh).- S? T?i ch?nh ch? tr?, ph?i h?p v?i c?c c? quan li?n quan t?ng h?p, tr?nh ?y ban nh?n d?n c?p t?nh xem x?t, quy?t ?nh s? d?ng d? ph?ng ng?n s?ch ?a ph??ng ? thanh to?n chia s? ph?n gi?m doanh thu cho doanh nghi?p d? ?n PPP theo quy ?nh t?i kho?n 2 i?u 82 Lu?t PPP.c) C?p c? th?m quy?n xem x?t, quy?t ?nh s? d?ng d? ph?ng ng?n s?ch nh? n??c ? thanh to?n ph?n chia s? gi?m doanh thu cho doanh nghi?p d? ?n PPP trong th?i h?n 60 ng?y k? t? ng?y c? quan t?i ch?nh nh?n ??c ?y ? h? s? ? ngh? th?c hi?n chia s? doanh thu theo quy ?nh t?i kho?n 4 i?u n?y.i?u 18. Thanh to?n ph?n chia s? gi?m doanh thu t? ngu?n v?n d? ph?ng ng?n s?ch nh? n??c1. Cn c? quy?t ?nh c?a c?p c? th?m quy?n v? s? d?ng d? ph?ng ng?n s?ch quy ?nh t?i kho?n 4 i?u 17 Ngh? ?nh n?y, c? quan c? th?m quy?n (?i v?i d? ?n PPP s? d?ng d? ph?ng ng?n s?ch trung ??ng), c? quan k? k?t h?p ?ng d? ?n PPP (?i v?i d? ?n PPP s? d?ng d? ph?ng ng?n s?ch ?a ph??ng) c? vn b?n ? ngh? c? quan t?i ch?nh c?ng c?p l?p l?nh chi ti?n ? thanh to?n ph?n chia s? gi?m doanh thu cho doanh nghi?p d? ?n PPP g?i Kho b?c Nh? n??c theo quy ?nh c?a ph?p lu?t ng?n s?ch nh? n??c.2. Cn c? l?nh chi ti?n c?a c? quan t?i ch?nh, Kho b?c Nh? n??c th?c hi?n ki?m tra t?nh h?p l?, h?p ph?p c?a l?nh chi ti?n v? xu?t qu? ng?n s?ch, chuy?n ti?n v?o t?i kho?n c?a doanh nghi?p d? ?n PPP theo quy ?nh c?a ph?p lu?t ng?n s?ch nh? n??c.Ch??ng VICH? ? B?O C?Oi?u 19. Tr?ch nhi?m c?a c? quan c? th?m quy?n, c? quan k? k?t h?p ?ng d? ?n PPP, c? quan nh? n??c c? t?i s?n c?ng tham gia d? ?n PPP1. C? quan c? th?m quy?n b?o c?o v? t?nh h?nh th?c hi?n v? gi?i ng?n v?n ?u t? c?ng, v?n chi th??ng xuy?n, ngu?n thu h?p ph?p ? chi ?u t?, chi th??ng xuy?n thu?c nhi?m v? chi c?a ng?n s?ch nh? n??c th?c hi?n h?p ?ng d? ?n PPP theo quy ?nh c?a ph?p lu?t v? ?u t? c?ng, ng?n s?ch nh? n??c, qu?n l?, s? d?ng t?i s?n c?ng v? quy ?nh c?a ph?p lu?t c? li?n quan.2. C? quan nh? n??c c? t?i s?n c?ng tham gia d? ?n PPP b?o c?o v? vi?c s? d?ng t?i s?n c?ng tham gia d? ?n PPP theo quy ?nh c?a ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng.3. C? quan c? th?m quy?n t?ng h?p c?c cam k?t s? d?ng v?n nh? n??c quy ?nh t?i c?c H?p ?ng d? ?n PPP trong b?o c?o t?nh h?nh th?c hi?n d? ?n PPP ? b?o c?o c? quan qu?n l? nh? n??c t?i trung ??ng v? PPP theo quy ?nh t?i kho?n 7 i?u 94 Lu?t PPP.i?u 20. Tr?ch nhi?m c?a nh? ?u t?, doanh nghi?p d? ?n PPP1. Trong v?ng 10 ng?y k? t? ng?y doanh nghi?p d? ?n PPP n?p h? s? quy?t to?n thu? nm theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?, doanh nghi?p d? ?n PPP c? vn b?n b?o c?o c? quan k? k?t h?p ?ng d? ?n PPP v? doanh thu th?c t? c?a nm t?i ch?nh ? l?m c? s? th?c hi?n c? ch? chia s? doanh thu tng, gi?m (n?u c?).2. Doanh nghi?p d? ?n PPP ??c Nh? n??c giao t?i s?n c?ng qu?n l?, s? d?ng t?i s?n c?ng theo quy ?nh t?i h?p ?ng d? ?n PPP v? ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng; th?c hi?n b?o c?o v? vi?c s? d?ng t?i s?n c?ng tham gia d? ?n PPP theo quy ?nh c?a ph?p lu?t v? qu?n l?, s? d?ng t?i s?n c?ng.Ch??ng VIINHI?M V?, QUY?N H?N, TR?CH NHI?M C?A C?C C? QUAN, T? CH?C C? NH?Ni?u 21. Nhi?m v?, quy?n h?n c?a B? T?i ch?nh1. T?ng h?p b?o c?o Th? t??ng Ch?nh ph? v? s? d?ng d? ph?ng ng?n s?ch trung ??ng khi c? ph?t sinh c? ch? chia s? ph?n doanh thu gi?m c?a c?c d? ?n PPP do Qu?c h?i, Th? t??ng Ch?nh ph?, B? tr??ng, ng??i ?ng ?u c? quan trung ??ng, c? quan kh?c quy?t ?nh ch? tr??ng ?u t?.2. Ch? tr? ch? ?o t? ch?c th?c hi?n c?ng t?c thanh to?n, quy?t to?n v?n Nh? n??c trong d? ?n PPP, quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh.3. Ph?i h?p v?i B? K? ho?ch v? ?u t? b?o c?o Ch?nh ph? x?c ?nh v?n ?u t? c?ng trong d? ?n PPP.4. Ph?i h?p v?i B? K? ho?ch v? ?u t? trong gi?m s?t th?c hi?n ph??ng ?n t?i ch?nh trong c?c h?p ?ng d? ?n PPP c?a b?, ng?nh, c? quan trung ??ng, c? quan kh?c, ?y ban nh?n d?n c?p t?nh.i?u 22. Nhi?m v?, quy?n h?n c?a B? K? ho?ch v? ?u t?1. Ch? tr?, ph?i h?p v?i B? T?i ch?nh b?o c?o Ch?nh ph? x?c ?nh v?n ?u t? c?ng trong d? ?n PPP.2. Ch? tr?, ph?i h?p v?i B? T?i ch?nh, b?, ng?nh, c? quan trung ??ng, ?y ban nh?n d?n c?p t?nh th?c hi?n gi?m s?t th?c hi?n d? ?n PPP.3. Ph?i h?p B? T?i ch?nh b?o c?o Th? t??ng Ch?nh ph? v? s? d?ng d? ph?ng ng?n s?ch trung ??ng khi c? ph?t sinh c? ch? chia s? ph?n doanh thu gi?m c?a c?c d? ?n PPP do Qu?c h?i, Th? t??ng Ch?nh ph?, B? tr??ng, ng??i ?ng ?u c? quan trung ??ng, c? quan kh?c quy?t ?nh ch? tr??ng ?u t?.i?u 23. Tr?ch nhi?m c?a c? quan c? th?m quy?n, c? quan k? k?t h?p ?ng d? ?n PPP1. Th?c hi?n c?c quy ?nh c?a Lu?t PPP, Lu?t Ng?n s?ch nh? n??c, Lu?t ?u t? c?ng, Lu?t Qu?n l?, s? d?ng t?i s?n c?ng, Lu?t Gi?, c?c vn b?n h??ng d?n c?c Lu?t tr?n v? quy ?nh t?i h?p ?ng d? ?n PPP.2. Ch?u tr?ch nhi?m ?nh gi? nng l?c t?i ch?nh c?a nh? ?u t? tr?n c? s? c?c h? s?, t?i li?u do nh? ?u t? cung c?p, ?m b?o l?a ch?n ??c nh? ?u t? c? ? nng l?c t?i ch?nh ? th?c hi?n d? ?n PPP: gi?m s?t vi?c th?c hi?n c?c cam k?t huy ?ng v?n ch? s? h?u c?a nh? ?u t? theo quy ?nh t?i h?p ?ng d? ?n PPP.3. Xem x?t, ch?p thu?n ph??ng ?n x? l? t?i ch?nh, quy?n, tr?ch nhi?m v? ngh)a v? c?a c?c b?n trong tr??ng h?p ch?m d?t h?p ?ng d? ?n PPP theo quy ?nh t?i i?u 52 Lu?t PPP.4. Ki?m tra, gi?m s?t tri?n khai th?c hi?n d? ?n PPP; bao g?m huy ?ng, s? d?ng v?n ?u t? c?a nh? ?u t?, doanh nghi?p d? ?n PPP theo quy ?nh t?i h?p ?ng d? ?n PPP.5. ?n ?c, ch? ?o c? quan k? k?t h?p ?ng d? ?n PPP, doanh nghi?p d? ?n PPP th?c hi?n c?ng t?c quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh theo ?ng quy ?nh.6. T?ng h?p c?c kh? khn, v??ng m?c trong th?c hi?n quy ?nh t?i Ngh? ?nh n?y g?i B? T?i ch?nh t?ng h?p, b?o c?o Ch?nh ph?.i?u 24. Tr?ch nhi?m c?a nh? ?u t?, doanh nghi?p d? ?n PPP1. Nh? ?u t?, doanh nghi?p d? ?n PPP c? tr?ch nhi?m th?c hi?n c?c quy?n, ngh)a v? quy ?nh trong h?p ?ng d? ?n PPP v? c?c quy ?nh c?a ph?p lu?t c? li?n quan.2. Ph?i h?p v?i c? quan c? th?m quy?n, c? quan k? k?t h?p ?ng, c? quan, ?n v? ??c giao qu?n l? ph?n v?n Nh? n??c trong d? ?n PPP, ho?n thi?n h? s? thanh to?n ph?n v?n Nh? n??c trong d? ?n PPP v? h? s? quy?t to?n c?ng tr?nh, h? th?ng c? s? h? t?ng ho?n th?nh.3. Nh? ?u t?, doanh nghi?p d? ?n PPP c? tr?ch nhi?m x?c ?nh doanh thu, chi ph?, thu nh?p kh?c cho m?c ?ch t?nh thu? theo quy ?nh c?a ph?p lu?t v? thu? v? quy ?nh t?i Ngh? ?nh n?y.Ch??ng VIIII?U KHO?N THI H?NHi?u 25. i?u kho?n chuy?n ti?p1. D? ?n PPP ?n th?i i?m c? hi?u l?c c?a Ngh? ?nh n?y ch?a ?ng th?u, B?n m?i th?u c? tr?ch nhi?m gia h?n h? s? m?i th?u theo quy ?nh c?a ph?p lu?t v? ?u th?u ? s?a ?i h? s? m?i th?u, h? s? y?u c?u theo quy ?nh t?i Ngh? ?nh n?y, b?o ?m kh?ng d?n ?n i?u ch?nh ch? tr??ng ?u t? v? b?o c?o nghi?n c?u kh? thi ? ph? duy?t.2. D? ?n PPP ? ?ng th?u nh?ng ?n th?i i?m c? hi?u l?c c?a Ngh? ?nh n?y ch?a k? k?t h?p ?ng d? ?n PPP, c? quan k? k?t h?p ?ng d? ?n PPP c? tr?ch nhi?m t? ch?c ?m ph?n, k? k?t h?p ?ng theo quy ?nh t?i kho?n 3 i?u 101 Lu?t PPP v? c?c quy ?nh c?a Ngh? ?nh n?y ?i v?i c?c n?i dung li?n quan ?n tr?nh t?, th? t?c thanh to?n v?n nh? n??c trong d? ?n PPP, quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng, th?c hi?n c? ch? chia s? tng, gi?m doanh thu, b?o ?m kh?ng d?n ?n i?u ch?nh ch? tr??ng ?u t? v? b?o c?o nghi?n c?u kh? thi ? ph? duy?t.3. ?i v?i c?c h?p ?ng d? ?n PPP ? k? tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh ??c ti?p t?c th?c hi?n theo h?p ?ng d? ?n PPP.4. Quy?t to?n v?n ?u t? c?ng tr?nh, h? th?ng c? s? h? t?ng ?i v?i c?c h?p ?ng d? ?n PPP k? tr??c th?i i?m c? hi?u l?c thi h?nh c?a Ngh? ?nh n?y th?c hi?n theo quy ?nh c?a ph?p lu?t t?i th?i i?m k? k?t h?p ?ng d? ?n PPP.i?u 26. Hi?u l?c thi h?nh1. Ngh? ?nh n?y c? hi?u l?c k? t? ng?y k?.2. C?c B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng, c?c c? quan, t? ch?c v? c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y./.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng D?n t?c v? c?c ?y ban c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch x? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan trung ??ng c?a c?c o?n th?; - VPCP; BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c, C?ng b?o; - L?u; VT, KTTH (2b).TM. CH?NH PH? TH? T??NG Nguy?n Xu?n Ph?c?PH? L?C 1B?NG T?NG H?P GI? TR? KH?I L??NG C?NG VI?C HO?N TH?NH THEO H?P ?NG D? ?N PPP ? NGH? THANH TO?N (K?m theo Ngh? ?nh s? 28/2021/N-CP ng?y 26 th?ng 3 nm 2021 c?a Ch?nh ph?)T?n d? ?n: ?????????????????????????????????????????????????????? M? d? ?n:Cn c? h?p ?ng d? ?n gi?a c? quan k? k?t h?p ?ng d? ?n PPP v? nh? ?u t?/doanh nghi?p d? ?n PPP s?: & & & & & ng?y.... th?ng& . nm& & Doanh nghi?p d? ?n PPP:Thanh to?n l?n th?:Cn c? x?c ?nh:B?ng x?c ?nh kh?i l??ng c?ng vi?c ho?n th?nh t?ng l?n s?.& ng?y& . th?ng& . nm& ..N?i dung c?ng vi?cKh?i l??ng ho?n th?nhKh?i l??ng ho?n th?nhGi? tr? kh?i l??ng ho?n th?nhGi? tr? kh?i l??ng ho?n th?nhLiy k? s? ? thanh to?n ph?n v?n nh? n??c ?n cu?i k? thanh to?nS? ti?n ? ngh? thanh to?n ph?n v?n nh? n??c k? n?yGhi ch?KLHT trong k? ? ngh? thanh to?nLiy k? KLHT ?n th?i i?m ? ngh? thanh to?nGi? tr? KLHT trong k? ? ngh? thanh to?nLiy k? gi? tr? KLHT ?n th?i i?m ? ngh? thanh to?nTh?c hi?n D? ?n& & .???????????????T?ng s?:???????1. Gi? tr? h?p ?ng:2. Gi? tr? ph?n v?n Nh? n??c tham gia D? ?n (theo h?p ?ng):3. Liy k? gi? tr? kh?i l??ng Nh? ?u t? ? th?c hi?n ?n k? ? ngh? thanh to?n:4. Liy k? gi? tr? ph?n v?n Nh? n??c ? thanh to?n ?n k? ? ngh? thanh to?n:5. Gi? tr? ? ngh? thanh to?n ph?n v?n Nh? n??c k? n?y:S? ti?n b?ng ch?: & & & & & & & & & & & & & & . (l? s? ti?n ? ngh? thanh to?n k? n?y).?...., ng?y.... th?ng..... nm........ ?I DI?N DOANH NGHI?P D? ?N PPP (K?, ghi r? h? t?n ch?c v? v? ?ng d?u)...., ng?y.... th?ng..... nm........ ?I DI?N C? QUAN K? K?T H?P ?NG D? ?N PPP (K?, ghi r? h? t?n ch?c v? v? ?ng d?u)?PH? L?C II(K?m theo Ngh? ?nh s? 28/2021/N-CP ng?y 26 th?ng 3 nm 2021 c?a Ch?nh ph?)B?, NG?NH, UBND T?NH C? QUAN K? K?T H?P ?NG D? ?N PPP -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & ./GN-(1)??GI?Y ? NGH? THANH TO?N PH?N V?N NH? N??C THAM GIA D? ?N PPPK?nh g?i: Kho b?c Nh? n??c & .& .& .& .& .& .& .T?n d? ?n, c?ng tr?nh: & .& .& .& .& .& .& .& .& .& .???????????????????????????? M? d? ?n ?u t?: & .& .& .& .& .& .& .Doanh nghi?p d? ?n PPP:& .& .& .& .& . m? s? VSDNS: & .& .& .& .& .& .& .& .& .& .& .& .& .& .& .& S? t?i kho?n c?a doanh nghi?p d? ?n: - V?n trong n??c (TN)& .& .& . t?i: & .& .& .& .& .& .& .& .& .& .& .?- V?n ngo?i n??c (NN)& .& & . t?i& .& .& .& .& .& .& .& ...& .& .& .Cn c? h?p ?ng d? ?n gi?a c? quan k? k?t h?p ?ng d? ?n PPP v? nh? ?u t?/doanh nghi?p d? ?n PPP s?:.& .& ng?y.... th?ng.& nm.& Cn c? B?ng t?ng h?p gi? tr? kh?i l??ng c?ng vi?c ho?n th?nh theo h?p ?ng d? ?n PPP ? ngh? thanh to?n s?.& & . ng?y.& th?ng.& nm.& Liy k? gi? tr? kh?i l??ng ho?n th?nh c?a h?ng m?c ? ngh? thanh to?n:.& .& .& .& .& .& .& ?ng.S? ti?n ? ngh? thanh to?n:Thu?c ngu?n v?n:.& .& .& .& .& .& .& .& .& .& .& .& .& Thu?c k? ho?ch v?n:.& .& .& .& .& ?Nm...?n v?: ?ngN?i dungT?ng gi? tr? ph?n v?n Nh? n??c tham gia D? ?n PPPLiy k? gi? tr? kh?i l??ng ho?n th?nh t? kh?i c?ng ?n cu?i k? tr??cLiy k? ph?n v?n Nh? n??c ? thanh to?n t? kh?i c?ng ?n cu?i k? tr??cLiy k? ph?n v?n Nh? n??c ? thanh to?n t? kh?i c?ng ?n cu?i k? tr??cS? ? ngh? thanh to?n ph?n v?n Nh? n??c k? n?yS? ? ngh? thanh to?n ph?n v?n Nh? n??c k? n?yV?n TNV?n NNV?n TNV?n NNThanh to?n cho D? ?n& & .?????????????C?ng??????T?ng s? ti?n ? ngh? thanh to?n b?ng s?: & & & & & & & & & & & & & & & & & & & & B?ng ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ...T?n ?n v? th? h??ng & & & & & & & & & & & & & & & & & & S? t?i kho?n ?n v? th? h??ng& & & & & & t?i& & & & & & ??& ., ng?y& & th?ng& & nm.... ?I DI?N C? QUAN K? K?T H?P ?NG D? ?N PPP (K?, ghi r? h? t?n ch?c v? v? ?ng d?u)(1) T?n vi?t t?t c?a c? quan k? k?t h?p ?ng d? ?n PPP?PH?N GHI C?A KHO B?C NH? N??CNg?y nh?n gi?y ? ngh? thanh to?nKho b?c Nh? n??c ch?n nh?nThanh to?nTheo n?i dungKho b?c Nh? n??c ch?p thu?n thanh to?n nh? sauN?i dungT?ng s?V?n trong n??cV?n n??c ngo?iS? v?n ch?p nh?n???M?c, ti?u m?c???M?c, ti?u m?c???M?c, ti?u m?c???M?c, ti?u m?c???????????C?c nm tr??c???Nm nay???Thu? gi? tr? gia tng???..........................???????????????S? ?n v? th? h??ng???B?ng ch????T? ch?i???L? do:???Ghi ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?CHUY?N VI?N KI?M SO?T CHI/GIAO D?CH VI?N (K?, ghi r? h? t?n)TR??NG PH?NG (K?, ghi r? h? t?n)GI?M ?C KHO B?C NH? N??C (K?, ghi r? h? t?n, ch?c v? v? ?ng d?u)?PH? L?C IIIB?NG T?NG H?P GI? TR? KH?I L??NG, CH?T L??NG S?N PH?M, D?CH V? C?NG ? NGH? THANH TO?N (K?m theo Ngh? ?nh s? 28/2021/N-CP ng?y 26 th?ng 3 nm 2021 c?a Ch?nh ph?)T?n d? ?n:?????????????????????????????????????????????????????? M? d? ?n:Cn c? h?p ?ng d? ?n gi?a c? quan k? k?t h?p ?ng d? ?n PPP v? nh? ?u t?/doanh nghi?p d? ?n PPP s?:...... ng?y.... th?ng... nm......Doanh nghi?p d? ?n PPP:Thanh to?n l?n th?:Cn c? x?c ?nh:B?ng x?c ?nh kh?i l??ng, ch?t l??ng s?n ph?m, d?ch v? c?ng t?ng l?n, s?...... ng?y...... th?ng...... nm......Ngu?n v?n thanh to?nGi? tr? kh?i l??ng s?n ph?m, d?ch v? c?ng cung c?pGi? tr? kh?i l??ng s?n ph?m, d?ch v? c?ng cung c?pLiy k? ph?n v?n nh? n??c ? thanh to?n t? th?i i?m b?t ?u cung c?p s?n ph?m, d?ch v? c?ng ?n cu?i k? tr??cS? ti?n ? ngh? thanh to?n ph?n v?n nh? n??c k? n?yGhi ch?Kh?i l??ng s?n ph?m, d?ch v? c?ng cung c?p?n gi?, ph?V?n ?u t? c?ng?????Qu? Ph?t tri?n s? nghi?p c?a ?n v? s? nghi?p?????V?n chi th??ng xuy?n?????Ngu?n thu h?p ph?p kh?c?????T?ng s?:?????1. Gi? tr? h?p ?ng:2. Gi? tr? ph?n v?n ?u t? c?ng thanh to?n cho D? ?n (theo h?p ?ng):3. Liy k? gi? tr? kh?i l??ng s?n ph?m, d?ch v? c?ng doanh nghi?p d? ?n ? cung c?p ?n k? ? ngh? thanh to?n: 4. Liy k? gi? tr? v?n Nh? n??c ? thanh to?n ?n k? ? ngh? thanh to?n: - V?n ?u t? c?ng:- V?n chi th??ng xuy?n:- Qu? Ph?t tri?n s? nghi?p c?a ?n v? s? nghi?p:- Ngu?n thu h?p ph?p kh?c ? gi?i ng?n ?n k? ? ngh? thanh to?n:5. Gi? tr? ? ngh? thanh to?n k? n?y:(S? ti?n bng ch?:& & .)- V?n ?u t? c?ng:- V?n chi th??ng xuy?n:- Qu? Ph?t tri?n s? nghi?p c?a ?n v? s? nghi?p:- Ngu?n thu h?p ph?p kh?c ? thanh to?n ?n k? ? ngh? thanh to?n:?& ., ng?y& . th?ng .... nm& . ?I DI?N DOANH NGHI?P D? ?N PPP (K?, ghi r? h? t?n ch?c v? v? ?ng d?u)& ., ng?y& . th?ng .... nm& . ?I DI?N C? QUAN K? K?T H?P ?NG D? ?N PPP (K?, ghi r? h? t?n ch?c v? v? ?ng d?u)?PH? L?C IV(K?m theo Ngh? ?nh s? 28/2021/N-CP ng?y 26 th?ng 3 nm 2021 c?a Ch?nh ph?)B?, NG?NH, UBND T?NH C? QUAN K? K?T H?P ?NG D? ?N PPP -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & & ../GN-(1)??GI?Y ? NGH? THANH TO?N CHO DOANH NGHI?P D? ?N PPP CUNG C?P S?N PH?M, D?CH V? C?NGK?nh g?i: Kho b?c Nh? n??c & & & & & & & & & & T?n d? ?n, c?ng tr?nh: & .& .& .& .& .& .& .& .& .& .???????????????????????????? M? d? ?n ?u t?: & .& .& .& .& .& .& .Doanh nghi?p d? ?n PPP:& .& .& .& .& . m? s? VSDNS: & .& .& .& .& .& .& .& .& .& .& .& .& .& .& .& S? t?i kho?n c?a doanh nghi?p d? ?n PPP: - V?n trong n??c (TN)& .& .& . t?i: & .& .& .& .& .& .& .& .& .& .& .?- V?n ngo?i n??c (NN)& .& & . t?i& .& .& .& .& .& .& .& ...& .& .& .Cn c? h?p ?ng d? ?n gi?a c? quan k? k?t h?p ?ng d? ?n PPP v? nh? ?u t?/doanh nghi?p d? ?n PPP s?:.& .& ng?y.... th?ng.& nm.& Cn c? B?ng t?ng h?p gi? tr? kh?i l??ng, ch?t l??ng s?n ph?m, d?ch v? c?ng cung c?p theo h?p ?ng ? ngh? thanh to?n s?.& & . ng?y.& th?ng.& nm.& Liy k? gi? tr? kh?i l??ng s?n ph?m, d?ch v? c?ng cung c?p ? ngh? thanh to?n:.& .& .& .& .& .& .& ?ng.S? ti?n ? ngh? thanh to?n:Thu?c ngu?n v?n:.& .& .& .& .& .& .& .& .& .& .& .& .& Thu?c k? ho?ch v?n/d? to?n:.& ? Nm...?n v?: ?ngNgu?n v?nT?ng gi? tr? ph?n v?n Nh? n??c thanh to?n cho doanh nghi?p d? ?n cung c?p s?n ph?m, d?ch v? c?ngLiy k? gi? tr? kh?i l??ng s?n ph?m, d?ch v? c?ng cung c?p t? th?i i?m b?t ?u cung c?p ?n cu?i k? tr??cLiy k? ph?n v?n nh? n??c ? thanh to?n t? th?i i?m b?t ?u cung c?p s?n ph?m, d?ch v? c?ng ?n cu?i k? tr??cLiy k? ph?n v?n nh? n??c ? thanh to?n t? th?i i?m b?t ?u cung c?p s?n ph?m, d?ch v? c?ng ?n cu?i k? tr??cS? ? ngh? thanh to?n ph?n v?n nh? n??c k? n?yS? ? ngh? thanh to?n ph?n v?n nh? n??c k? n?yV?n TNV?n NNV?n TNV?n NNV?n ?u t? c?ng??????Qu? Ph?t tri?n s? nghi?p c?a ?n v? s? nghi?p??????V?n chi th??ng xuy?n??????Ngu?n thu h?p ph?p kh?c??????C?ng??????T?ng s? ti?n ? ngh? thanh to?n b?ng s?:& & & & & & & & & & & & & & .B?ng ch?:......................................................................................................T?n ?n v? th? h??ng........................................................................S? t?i kho?n ?n v? th? h??ng........................ t?i ........................??& ., ng?y& . th?ng .... nm& . ?I DI?N C? QUAN K? K?T H?P ?NG D? ?N PPP (K?, ghi r? h? t?n, ch?c v? v? ?ng d?u)?(1) T?n vi?t t?t c?a c? quan k? k?t h?p ?ng d? ?n PPP?PH?N GHI C?A KHO B?C NH? N??CNg?y nh?n gi?y ? ngh? thanh to?nKho b?c Nh? n??c ch?n nh?nThanh to?nTheo n?i dungKho b?c Nh? n??c ch?p thu?n thanh to?n nh? sauN?i dungT?ng s?V?n trong n??cV?n n??c ngo?iS? v?n ch?p nh?n???M?c, ti?u m?c???M?c, ti?u m?c???M?c, ti?u m?c???M?c, ti?u m?c???????C?c nm tr??c???Nm nay???Thu? gi? tr? gia tng???..........................???S? ?n v? th? h??ng???B?ng ch????T? ch?i???L? do:???Ghi ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?CHUY?N VI?N KI?M SO?T CHI/GIAO D?CH VI?N (K?, ghi r? h? t?n)TR??NG PH?NG (K?, ghi r? h? t?n)GI?M ?C KHO B?C NH? N??C (K?, ghi r? h? t?n, ch?c v? v? ch? k?)??"$????, 0 2 4 F H ? ? T V ? ? ,.??z|pr??:<??????????????*,24~???RT???? :<np????? ? ? ? V!X!?????????????????????????????????????????????5CJ\Z5CJ\ZmH*nH*sH*6]ZmH*nH*sH*ZmH*nH*sH*Z5\ZmH*nH*sH*PX!?"?"?$?$?%?%&&f&h&?&?&?&?&R'T'?'?'?'?'?(?(?)?)?*?*&+(+v+x+?+?+$,&,n,p,?,?,?-?-?.?.11T1V1?1?182:2?2?2:4<4?4?4j5l5?6?6b7d7 8"8?8?8?9?90:2:D:H:p:r:?:?:?:?:<<?>?> @ @?@?@?@?@?B?BDCFC?????????????????????????????????????????????????Z5\ZmH*nH*sH*ZmH*nH*sH*\FC?D?D?H?HLL?M?M?P?PSS?S?S XX?Y?Y?Z?Z]]*^,^?_?_?a?a?d?d(g*giijj8k:k?m?m~o?o\p^p?q?q?s?sw wjxlx?x?xy y?y?y?z?z?|?|??$?&?ā@?B??? ? ?????????????Z?\???????????????????????????????????????????????????????5CJ\ZmH*nH*sH*5\ZmH*nH*sH*ZmH*nH*sH*X????“ē`?b?F?H?`?b?????????V?X?d?f?l?n?l?n???????????$?&?????8?:?|?~?N?P?ҹԹ??????????¿? ?N?P????????? ?? ?"?????????????????????????l?n?????r?t?0?2????@?B???????????????????????????????????????????????????5CJ\ZmH*nH*sH*5\ZmH*nH*sH*ZmH*nH*sH*X???????j?l?^?`???D?F???2?4?v?x?Z?\?l?n?????^?`?????????????????????f?h?T?V???`?b?<>??JL??????? ? F H ~???????  ??????&(DF??@ B ????????????????????????????????????????????5CJ\ZmH*nH*sH*5\ZmH*nH*sH*ZmH*nH*sH*XB $$&&&&8&:&F'H'6(8(?)?)* *x+z+j-l-?-?-X0Z0?2?2?2?2J3L3?3?3?5?577?7?7T9V9?9?9?:?:?;?;?=?=v>x>@ @zB|B?C?C&E(E?F?F?G?G H HLINIXKZK?L?L?L?L MMLMNM?O?OLTNTZU\U"W$W????????????????????????????????????????????5CJ\ZZ5CJ\ZmH*nH*sH*5\ZmH*nH*sH*ZmH*nH*sH*T$WXWZW?W?W?Y?Y?Y?Y?Y?Y?YV_X_?_?_?_?_?_?_?`&a(a?a?a?b?b?b?bcccc>c@c?c?c?cd d*d,d4d6dVdXd`dbd?d?d?d?dZe\e?e?e?e?e?e?effrftf?f?f.g8gVg\g^g?????????????????????????????????????????6]ZmH*nH*sH*5CJ\ZmH*nH*sH* 5\ZCJZCJZmH*nH*sH*56\]ZmH*nH*sH*ZZmH*nH*sH*5\ZmH*nH*sH*F^g`gbgdgfghgjglgngpgrgtgvgxg|g~g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?gphrhii?i?ijj?j?j?j?j?j?jk>k@k?k?k?k?k0l2l?l?l?l?l?l?l?????????????????????????????????????????????5CJ\ZmH*nH*sH* 6]Z6]ZmH*nH*sH*Z 5\Z5\ZmH*nH*sH*ZmH*nH*sH*O?l6m8m?m?mTnXnhnvnxnzn~n?n?n?n?nNoPop p?p?p q qzq~q?q?q?q?q?r?r?s?s?t?t?t?t>u@u?u?u?u?u?u?u?u?u?uvv?v?v.w0w?w?wxxvx?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?x?xyyy????????????????????????????????????????????? 5\Z 6]ZZZmH*nH*sH*5\ZmH*nH*sH*6]ZmH*nH*sH*Tyy y yyyyyyyyyy"y*y,y.y0y2y4y6y8y:yy@yByFy?y?yz zpzvzxz?z?z"{${&{({*{,{b{?{?{?{| |v|x|z|||?|?|?|?|?|?|0}2}F}H}b}f}?}?}?}?}?}?}~~ ~$~&~*~D~F~H~J~L~N~P~T~?????????????????????????????????????????????? 6]Z5\ZmH*nH*sH*6]ZmH*nH*sH*Z 5\ZZmH*nH*sH*TT~n~p~r~t~v~x~z~~~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~  *,:<>@BDFJXZ\^`bdhvz??????????????????????????????????????????????????????????????????????????????ZZmH*nH*sH*a???????? ? ????????B?D?F?H?J?L?N?R?T?V?b?d?f?h?j?l?n?r??????????????????????????????????? ?"?$?&?x???????ځ܁????f?j?l?n?????4?̃΃b?d?r?t?????ʅ̅?????????????????????????????????????????????5CJ\ZmH*nH*sH* 6]Z6]ZmH*nH*sH*5\ZmH*nH*sH*ZZmH*nH*sH*Q̅??̆Ά????\?^?‡ć????????p?r?t?x?????????????????????‰ĉƉʉ$?&?(?*?,?.?0?2?4?6?8??B?????АҐڐ??? ?`?b?????????̑Αf?h?????????????????????\?^?????x?z???l?n?ܖ????P?T?V?X?x?z??????????????????????????????????????????????????5CJ\ZmH*nH*sH* 6]Z5\ZmH*nH*sH*6]ZmH*nH*sH*ZZmH*nH*sH*Q>?t?v?ʚ̚??0?2?D?F???ڜܜ??????????N?X?d?f?r?t?????????????????????????????????????ŸğƟȟ̟&?(?*?,?.?0?2?4?6?8?:??B?f?j?l?n?p?r?t?v?x?z?|?~????????????????????? ??????????????????????????????????????????????Z 5\Z5\ZmH*nH*sH*6]ZmH*nH*sH*ZmH*nH*sH*V ĠƠȠʠ̠Рؠڠܠޠ???????????b?d?B?D???????????????????:? @?@?@?BFC?D?HL?M?PS?SX???????????????????????????? ?x[$?\$A$X?Y?Z],^?_?a?d*gij:k?m?o^p?q?s wlx?x y?y?z?|?&?āB????????????????????????????$?x[$?\$A$a$ ?x[$?\$A$B?? ???????\???????ēb?H?b?????X?f?n?n??????&???:?~?P????????????????????????????? ?x[$?\$A$P?Թ????¿ ?P??????"?????????????n???t?2??B??????????????????????????????????$?x[$?\$A$a$ ?x[$?\$A$?l?`??F??4?x?\?n???`???????????h?V??b?>?L???? ???????????????????????????$?x[$?\$A$a$ ?x[$?\$A$? H ???? ???(F?B $&&:&H' *z+l-?-Z0?2?2???????????????????????????$?x[$?\$A$a$ ?x[$?\$A$?2L3?3?57?7V9?9?:?;?=x> @|B?C(E?F?G HNIZK?L?LMNM?ONT\U??????????????????????????? ?x[$?\$A$$?x[$?\$A$a$\U$WZW?W?Y?YX_?_???????$?x[$?\$A$$Ifa$?x[$?\$A$$If ?x[$?\$A$?_?_?_?_(a9,,,$?x[$?\$A$a$?kda$$IfT???????????????????0??T!,l ? t? V??????0??????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T(a?a?b?bc@c?c d6dbd?d?d\e?e?e?e?eftf?f0g2g4g6g8g????????????????????????Ff?Ff?$?x[$?\$A$$Ifa$ ?x[$?\$A$8g^gbgfgjgngrgvgzg|g?g?g?g?g?g?g?g?g?g?g?g?g?g?g?g????????????????????????$?x[$?\$A$$Ifa$Ff??Ff٭?x[$?\$A$$If?g?g?g?g?grhi?ij?j?j?k?l????????????$?x[$?\$A$$Ifa$ ?x[$?\$A$FfY??x[$?\$A$$If ?l?l?l?l9/"$?x[$?\$A$a$ ?x[$?\$A$?kd $$IfT???????????????????0??vT!LL ? t? V??????0??????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T?l8m?mVn???$?x[$?\$A$$Ifa$$?x[$?\$A$a$VnXnxn9'$?x[$?\$A$$Ifa$?kdK$$IfT???????????????????0??? T!? ? t? V??????0??????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????Txn|n~n?n?nPo p?ND77D$?x[$?\$A$a$ ?x[$?\$A$?kd?$$IfT??0??? T!? ? t? V?????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$ p?p q|q????x[$?\$A$$If ?x[$?\$A$|q~q?q?q;,,?x[$?\$A$$If?kd?$$IfT???????????????????0 ?!?I ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T?q?q?r?s?t?t@u?u?ubXXXXXXK$?x[$?\$A$a$ ?x[$?\$A$?kd?$$IfT??0 ?!?I ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T?u?uv?v0w?wxxxzx|x~x?x?x?x?x?x?x?x?x?x?x?x?xyy????????????????????????Ff??x[$?\$A$$IfFf??Ff?$?x[$?\$A$$Ifa$yy yyyyy y"y,y0y4y8y?v?̚?2?bXXXXXXK$?x[$?\$A$a$ ?x[$?\$A$?kd?l$$IfT??0? ?!?? ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T2?F??ܜ?????P?R?T?V?X?f?t???????????????ŸƟʟ̟????????????????????????Ff?x[$?\$A$$IfFf?Ff $?x[$?\$A$$Ifa$̟(?,?0?4?8??x[$?\$A$$IfFf?<???????Oh??+'??0x?? ?? ??? ???? ??@@@0@????՜.??+,??0( ?????????Root Entry???????? ?F??Data ?????????D1Table??????????WordDocument?????????0SummaryInformation(????????@DocumentSummaryInformation8????????????X????????????????????????  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????