??ࡱ?!?? XW????Z[\]^_`abcdefgh????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????M$$If???!vh5?d 5?\#vd #v\:V ? V t???????0????????????????????????????????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?d 5?\#vd #v\:V ? V t????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T@$$If???!vh5??5??#v?#v?:V ? V t???????0??????????????????????????????????65?L/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t?????????0????????????????????????????????????6,?5??5??5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5??5??#v?#v?#v?:V ? V t??????????6,?5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t?????????0????????????????????????????????????6,?5??5?25??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?@5??#v?#v@#v?:V ? V t??????????6,?5??5?25??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TD$$If?!vh5?? 5??#v? #v?:V ? V t???????0????????????????????????????????????65?g5?! /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5?? 5??#v? #v?:V ? V t????????65?g5?! /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T?$$If???!vh5??5??#v?:V ? V t???????0????????????????????????????????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T6$$If?!vh5??5??#v?:V ? V t???????0????????????????????????????????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T6$$If?!vh5??5??#v?:V ? V t???????0????????????????????????????????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?? 5??#v? #v?:V ? V t???????0????????????????????????????????????65?b5?& /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?!5??#v!#v?:V ? V t???????0????????????????????????????????????65?-5?[ /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T@$$If???!vh5??5?5??5??5?b5??5?d#v?#v#v?#v?#vb#v?#vd:V ? V t??F???????????????0????????????????????????????????????6,?5?M5?]5?55?h5?F5?H5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F???????????????T$$If???!vh5??5?5??5??5?b5??5?d#v?#v#v?#v?#vb#v?#vd:V ? V t??F????????????????6,?5?M5?]5?55?h5?F5?H5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F???????????????T$$If???!vh5??5?5??5??5?b5??5?d#v?#v#v?#v?#vb#v?#vd:V ? V t??F????????????????6,?5?M5?]5?55?h5?F5?H5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F???????????????T$$If???!vh5??5?5??5??5?b5??5?d#v?#v#v?#v?#vb#v?#vd:V ? V t??F????????????????6,?5?M5?]5?55?h5?F5?H5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F???????????????T?$$If???!vh5?% 5?5?5??5?b5??5?d#v% #v#v?#vb#v?#vd:V 4 ? V t??F??????????????$V??6,?5??5?h5?F5?H5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?F???????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z???????????????????0????????????????????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 0????????/?  ?/?  2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5?H5??5?85?j5?T5??5??5??5? ?#vH#v?#v8#vj#vT#v?#v?#v?#v ?:V ? V t??Z????????????????????6,? 5?R5??5??5??5??5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????T?$$If???!v h5??5?5?5?5?5??5??5??5? ?#v?#v#v?#v?#v?#v ?:V 4 ? V t??Z??????????????????$V??6,? 5?G 5?-5??5?"5? </? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????2? 4?p?Z???????????????????TT$$If???!v h5?b5??5?M5??5??5??5?]5??5? ?5? "#vb#v?#vM#v?#v?#v?#v]#v?#v ?#v ":V ? V t??d?????????????????????0????????????????????????????????????6,? 5?a5??5??5?5?5?25??5?75? ?5? ?/? ?/? 0????????/?  ?/?  2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T!$$If???!v h5?b5??5?M5??5??5??5?]5??5? ?5? "#vb#v?#vM#v?#v?#v?#v]#v?#v ?#v ":V ? V t??d??????????????????????6,? 5?a5??5??5?5?5?25??5?75? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T!$$If???!v h5?b5??5?M5??5??5??5?]5??5? ?5? "#vb#v?#vM#v?#v?#v?#v]#v?#v ?#v ":V ? V t??d??????????????????????6,? 5?a5??5??5?5?5?25??5?75? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T!$$If???!v h5?b5??5?M5??5??5??5?]5??5? ?5? "#vb#v?#vM#v?#v?#v?#v]#v?#v ?#v ":V ? V t??d??????????????????????6,? 5?a5??5??5?5?5?25??5?75? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T?$$If???!v h5??5?5?5?5?5??5?]5??5? ?5? "#v?#v#v?#v]#v?#v ?#v ":V 4 ? V t??d????????????????????$V??6,? 5? 5?25??5?75? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T?$$If???!vh5??5?5??5? 5? 5??#v?#v#v?#v #v #v?:V ? V t??<?????????????0????????????????????????????????????6,?5?s5??5??5?5?>5? /? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5??5?5??5? 5? 5??#v?#v#v?#v #v #v?:V ? V t??<??????????????6,?5?s5??5??5?5?>5? /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5??5?5??5? 5? 5??#v?#v#v?#v #v #v?:V ? V t??<??????????????6,?5?s5??5??5?5?>5? /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?(5?5?5?5? 5??#v(#v#v #v?:V 4 ? V t??<????????????$V??6,?5?> 5?>5? /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T8$$If???!v h5?55?55?55?|5?I5??5?%5?}5? ?5? 3#v5#v|#vI#v?#v%#v}#v ?#v 3:V ? V t??d?????????????????????0????????????????????????????????????6,? 5??5?5?{5?5??5?5? ?5? ?/? ?/? 0????????/?  ?/?  2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T$$If???!v h5?55?55?55?|5?I5??5?%5?}5? ?5? 3#v5#v|#vI#v?#v%#v}#v ?#v 3:V ? V t??d??????????????????????6,? 5??5?5?{5?5??5?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T$$If???!v h5?55?55?55?|5?I5??5?%5?}5? ?5? 3#v5#v|#vI#v?#v%#v}#v ?#v 3:V ? V t??d??????????????????????6,? 5??5?5?{5?5??5?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T$$If???!v h5?55?55?55?|5?I5??5?%5?}5? ?5? 3#v5#v|#vI#v?#v%#v}#v ?#v 3:V ? V t??d??????????????????????6,? 5??5?5?{5?5??5?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T$$If???!v h5?55?55?55?|5?I5??5?%5?}5? ?5? 3#v5#v|#vI#v?#v%#v}#v ?#v 3:V ? V t??d??????????????????????6,? 5??5?5?{5?5??5?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T$$If???!v h5?55?55?55?|5?I5??5?%5?}5? ?5? 3#v5#v|#vI#v?#v%#v}#v ?#v 3:V ? V t??d??????????????????????6,? 5??5?5?{5?5??5?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?d?????????????????????T?$$If???!vh5?g5??5?m5??5?W5?5??5?Y#vg#v?#vm#v?#vW#v#v?#vY:V ? V t??P?????????????????0????????????????????????????????????6,?5?d5?#5?$5? 5??5?a5??5?/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Ti$$If???!vh5?g5??5?m5??5?W5?5??5?Y#vg#v?#vm#v?#vW#v#v?#vY:V ? V t??P??????????????????6,?5?d5?#5?$5? 5??5?a5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Ti$$If???!vh5?g5??5?m5??5?W5?5??5?Y#vg#v?#vm#v?#vW#v#v?#vY:V ? V t??P??????????????????6,?5?d5?#5?$5? 5??5?a5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Ti$$If???!vh5?g5??5?m5??5?W5?5??5?Y#vg#v?#vm#v?#vW#v#v?#vY:V ? V t??P??????????????????6,?5?d5?#5?$5? 5??5?a5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T0$$If???!vh5??5?5?5?5?5?5??5?Y#v?#v#v?#vY:V 4 ? V t??P????????????????$V??6,?5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x?????????????????????????0????????????????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 0????????/?  ?/?  2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x??????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x??????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x??????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x??????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x??????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????T?$$If???!v h5?+5?5??5??5??5??5?p5?c5? w5? ?5? ?5? ?#v+#v#v?#v?#v?#vp#vc#v w#v ?:V ? V t??x??????????????????????????6,? 5?A5??5??5??5??5?i5??5? m5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????TZ$$If???!v h5??5?5?5?5?5?5?5?5? 5? 5? ?5? ?#v?#v #v ?:V 4 ? V t??x????????????????????????$V ??6,? 5? 05? ?/? ?/? 1????????/? ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?x?????????????????????????Tn$$If?!vh5?65??#v6#v?:V ? V t???????0????????????????????????????????????65? 5?j/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TD$$If?!vh5?5??#v#v?:V ? V t???????0????????????????????????????????????65?#5?e /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5?5??#v#v?:V ? V t????????65?#5?e /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TD$$If?!vh5??5?(#v?#v(:V ? V t???????0????????????????????????????????????65??5?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????Tn$$If?!vh5??5?#v?#v:V ? V t???????0????????????????????????????????????65?? 5??/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TD$$If?!vh5?? 5??#v? #v?:V ? V t???????0????????????????????????????????????65?g5?! /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5?? 5??#v? #v?:V ? V t????????65?g5?! /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TD$$If?!vh5?5??#v#v?:V ? V t???????0????????????????????????????????????65??5?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????Tn$$If?!vh5?65??#v6#v?:V ? V t???????0????????????????????????????????????65? 5?j/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?!5??#v!#v?:V ? V t???????0????????????????????????????????????65?-5?[ /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T,$$If???!vh5??5?? 5??5?? #v?#v? #v?#v? :V ? V t??(?????????0????????????????????????????????????6,?5?"5?i5?v5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?? 5??5?? #v?#v? #v?#v? :V ? V t??(??????????6,?5?"5?i5?v5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?? 5??5?? #v?#v? #v?#v? :V ? V t??(??????????6,?5?"5?i5?v5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?? 5??5?? #v?#v? #v?#v? :V ? V t??(??????????6,?5?"5?i5?v5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?!5??#v!#v?:V ? V t???????0????????????????????????????????????65?-5?[ /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TD$$If?!vh5?i5?W#vi#vW:V ? V t???????0????????????????????????????????????65? 5? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5?i5?W#vi#vW:V ? V t????????65? 5? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T?$$If???!vh5??5?s5??#v?#vs#v?:V ? V t?????????0????????????????????????????????????6,?5??5??5?k/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?s5??#v?#vs#v?:V ? V t??????????6,?5??5??5?k/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?s5??#v?#vs#v?:V ? V t??????????6,?5??5??5?k/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?s5??#v?#vs#v?:V ? V t??????????6,?5??5??5?k/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?s5??#v?#vs#v?:V ? V t??????????6,?5??5??5?k/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?s5??#v?#vs#v?:V ? V t??????????6,?5??5??5?k/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????Tn$$If?!vh5??5?#v?#v:V ? V t???????0????????????????????????????????????65?? 5??/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T,$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(?????????0????????????????????????????????????6,?5?a5??5?d5?0/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?^5?5?#vb#v^#v:V 4 ? V t??(????????$V??6,?5?a5?'/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T $$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V 4 ? V t??(??????????6,?+?+?+?5?5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?b5?? 5??5?&#vb#v? #v?#v&:V ? V t??(??????????6,?5?a5??5?d5?0/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T,$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(?????????0????????????????????????????????????6,?5??5??5??5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5??5?[5?? 5??#v?#v[#v? #v?:V ? V t??(??????????6,?5??5??5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T,$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(?????????0????????????????????????????????????6,?5?i5??5?'5?3 /? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ?? ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?p5?5??5?Z#vp#v#v?#vZ:V ? V t??(??????????6,?5?i5??5?'5?3 /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T0$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ?? ? V t??(?????????0????????????????????????????????????6,?5?^5?I5??5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5?]5??5?? 5??#v]#v?#v? #v?:V ? V t??(??????????6,?5?^5?I5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65? 5?k/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T?$$If???!vh5?M5?5?? 5?5?? 5?5??5?#vM#v#v? #v#v? #v#v?#v:V 4 ? V t??P????????????????$V$V$V$V?0????????????????????????????????????6,?+?+?5??5??5??5?C/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tf$$If???!vh5?M5?5?? 5?5?? 5?5??5?#vM#v#v? #v#v? #v#v?#v:V 4 ? V t??P????????????????$V$V$V$V??6,?+?+?5?5??5??5?C/? ?/? 0????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tl$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?+?+?5?5??5??5??5??5?5?./? ?/? 0????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?S5?x5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tg$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?5?x5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tg$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?5?x5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?S5?x5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tg$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?5?x5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tg$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?5?x5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?S5?x5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tg$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?5?x5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tg$$If???!vh5?f5??5?,5??5??5?5??5??#vf#v?#v,#v?#v?#v#v?:V 4 ? V t??P??????????????????6,?+?+?+?+?+?5?5?x5??5??5?/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T?$$If???!vh5??!5?5?5?5?5?5?5?#v?!#v:V 4 ? V t??P????????????????$V??6,?5??/? ?/? 1???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T,$$If???!vh5?M5?5?s5?5?5?5?5?#vM#v#vs#v:V 4 ? V t??P????????????????$V$V??6,?5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T?$$If???!vh5??!5?5?5?5?5?5?5?#v?!#v:V 4 ? V t??P????????????????$V??6,?5??/? ?/? 1???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T,$$If???!vh5?M5?5?s5?5?5?5?5?#vM#v#vs#v:V 4 ? V t??P????????????????$V$V??6,?5??5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????Tb$$If???!vh5?M5?5?,5??5??5?5??5??#vM#v#v,#v?#v?#v#v?:V 4 ? V t??P????????????????$V??6,?5??5??5??5??5??5?5?./? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?P?????????????????T?$$If???!vh5??5?]5??#v?#v]#v?:V ? V t?????????0????????????????????????????????????6,?5??5?? 5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?]5??#v?#v]#v?:V ? V t??????????6,?5??5?? 5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?]5??#v?#v]#v?:V ? V t??????????6,?5??5?? 5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5??5?]5??#v?#v]#v?:V ? V t??????????6,?5??5?? 5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????Tn$$If?!vh5?O5?q #vO#vq :V ? V t???????0????????????????????????????????????65?? 5??/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?? 5??#v? #v?:V ? V t???????0????????????????????????????????????65?b5?& /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TS$$If???!vh5??5??5??5?5??5?5??5?5? w5? 5? 5? ?5? #v?#v?#v?#v#v?#v#v?#v#v w#v #v ?#v :V 4 ? V t?ւ??????????????????????????$V$V$V$V $V ?0????????????????????????????????????6,?+?+?5?5??5?T5?R5?N5? i5? G/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????TP$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V 4 ? V t?ւ????????????????????????????6,?+?+?5?5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 0????????/? ?/? 2????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????T/$$If???!vh5??5??5?a5??5?a5??5?a5??5? a5? ?5? ?5? a5? ?#v?#v?#va#v?#va#v?#va#v?#v a#v ?#v a#v ?:V ? V t?ւ????????????????????????????6,?5?5??5?15?#5?05?"5?/5?5? -5? 5? #5? &5? !/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2?4?pւ???????????????????????????TD$$If?!vh5?}5?C#v}#vC:V ? V t???????0????????????????????????????????????65? 5?i /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5?}5?C#v}#vC:V ? V t????????65? 5?i /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????Tn$$If?!vh5??5?#v?#v:V ? V t???????0????????????????????????????????????65?c 5?%/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?? 5??#v? #v?:V ? V t???????0????????????????????????????????????65?b5?& /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T?$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n???????????????????????0????????????????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 0????????/?  ?/?  2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????Tu$$If???!v h5??5?5??5??5??5??5? 5??5? 5? ?5? ?#v?#v#v?#v?#v?#v?#v #v?#v #v ?#v ?:V ? V t??n????????????????????????6,? 5?!5?75??5??5??5??5??5? ?5? ?5? ?/? ?/? 1????????/?  ?/?  3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????2? 4?p?n???????????????????????T6$$If?!vh5??5??#v?:V ? V t???????0????????????????????????????????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5??5??#v?:V ? V t????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????Tn$$If?!vh5??5?? #v?#v? :V ? V t???????0????????????????????????????????????65?05?X/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????TM$$If???!vh5?? 5??#v? #v?:V ? V t???????0????????????????????????????????????65?b5?& /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<?????????????0????????????????????????????????????6,?5?^5?5??5?m5??/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?]5?! 5?X5?15?\5?\#v]#v! #vX#v1#v\:V ? V t??<??????????????6,?5?^5?5??5?m5??/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T6$$If?!vh5??5??#v?:V ? V t???????0????????????????????????????????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T$$If?!vh5??5??#v?:V ? V t????????65?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T?kd?$$IfT???????????????????F???? ?!?????????????? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T?kd?$$IfT???????????????????F???5 ?!???2?????????? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T?kdo>$$IfT??????????????????֞??5J ?_P?!?M?]?????5?????h?????F?????H?????????? ? t? V?F???????????????0????????????????????????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F???????????????TRkd?A$$IfT?֞??5J ?_P?!?M?????]?????????5?????????h?????????F?????????H?????????????????? ? t? V?F????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F???????????????TRkd?D$$IfT?֞??5J ?_P?!?M?????]?????????5?????????h?????????F?????????H?????????????????? ? t? V?F????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F???????????????TRkd?G$$IfT?֞??5J ?_P?!?M?????]?????????5?????????h?????????F?????????H?????????????????? ? t? V?F????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F???????????????TUkd?J$$IfT?4֞??   ?`Q?!???????????????????h?????????F?????????H????????????????? ? t? V?F????????????????6????????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?F???????????????Txkd?M$$IfT???????????????????? ??>?? d?zo?!?R?????????????????????????-???????????"?????<???? ? t? V?Z???????????????????0????????????????????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T*kd?Q$$IfT??? ??>?? d?zo?!?R?????????????????????????????????????????????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T*kd?U$$IfT??? ??>?? d?zo?!?R?????????????????????????????????????????????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T*kdfY$$IfT??? ??>?? d?zo?!?R?????????????????????????????????????????????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T*kd-]$$IfT??? ??>?? d?zo?!?R?????????????????????????????????????????????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T*kd?`$$IfT??? ??>?? d?zo?!?R?????????????????????????????????????????????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T*kd?d$$IfT??? ??>?? d?zo?!?R?????????????????????????????????????????????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T-kd?h$$IfT?4?? ???????zo?!?G ?????G ?????G ?????G ?????G ?????-???????????????????"?????????<???????? ? t? V?Z????????????????????6?$??????????$??????????$??????????$?????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ????????p?Z???????????????????T?kdl$$IfT???????????????????? ??XF?' ??????!?a???????????????????????2???????????7???????????????? ? t? V?d?????????????????????0????????????????????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kdtp$$IfT??? ??XF?' ??????!?a???????????????????????????????????????????2???????????????????7???????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd?t$$IfT??? ??XF?' ??????!?a???????????????????????????????????????????2???????????????????7???????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd?x$$IfT??? ??XF?' ??????!?a???????????????????????????????????????????2???????????????????7???????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd?|$$IfT?4?? ????????????!? ????? ????? ????? ????? ?????2???????????????????7???????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T4kdՀ$$IfT??????????????????ֈ??w{,?!?s??????????????????>????? ???? ? t? V?<?????????????0????????????????????????????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT?ֈ??w{,?!?s??????????????????????????????????>????????? ???????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdn?$$IfT?ֈ??w{,?!?s??????????????????????????????????>????????? ???????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd!?$$IfT?4ֈ??-?!?> ?????> ?????> ?????> ?????>????????? ???????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT???????????????????? ??+`? Z????!????????????????????{???????????????????????????????? ? t? V?d?????????????????????0????????????????????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd?$$IfT??? ??+`? Z????!????????????????????????????????????{???????????????????????????????????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd??$$IfT??? ??+`? Z????!????????????????????????????????????{???????????????????????????????????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd??$$IfT??? ??+`? Z????!????????????????????????????????????{???????????????????????????????????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd?$$IfT??? ??+`? Z????!????????????????????????????????????{???????????????????????????????????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T?kd?$$IfT??? ??+`? Z????!????????????????????????????????????{???????????????????????????????????????????????????????? ? t? V?d??????????????????????6?(???????????(???????????(???????????(??????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ????????p?d?????????????????????T kd?$$IfT??????????????????ִ??]{ '~?\?!?d?#?????$????? ???????????a??????????????? ? t? V?P?????????????????0????????????????????????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????T?kd??$$IfT?ִ??]{ '~?\?!?d?????#?????????$????????? ???????????????????a??????????????????????????? ? t? V?P??????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????T?kd?$$IfT?ִ??]{ '~?\?!?d?????#?????????$????????? ???????????????????a??????????????????????????? ? t? V?P??????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????T?kd??$$IfT?ִ??]{ '~?\?!?d?????#?????????$????????? ???????????????????a??????????????????????????? ? t? V?P??????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????T?kd?$$IfT?4ִ????????]?!??????????????????????????????????????????????????????? ? t? V?P??????????????????6? ????????? ????????? ????????? ????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?P?????????????????T?kd%?$$IfT???????????????????  ??!$? ??2? ???!?A???????????????????????????????i???????????m?????????????????????? ? t? V?x?????????????????????????0????????????????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tnkd ?$$IfT??  ??!$? ??2? ???!?A???????????????????????????????????????????????????????i???????????????????m?????????????????????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tnkd??$$IfT??  ??!$? ??2? ???!?A???????????????????????????????????????????????????????i???????????????????m?????????????????????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tnkdk?$$IfT??  ??!$? ??2? ???!?A???????????????????????????????????????????????????????i???????????????????m?????????????????????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tnkd?$$IfT??  ??!$? ??2? ???!?A???????????????????????????????????????????????????????i???????????????????m?????????????????????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tnkd??$$IfT??  ??!$? ??2? ???!?A???????????????????????????????????????????????????????i???????????????????m?????????????????????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tnkd~?$$IfT??  ??!$? ??2? ???!?A???????????????????????????????????????????????????????i???????????????????m?????????????????????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????Tqkd/?$$IfT?4?  ??????????????!?0?????0?????0?????0?????0?????0?????0?????0?????0?????0???????????????????????? ? t? V?x??????????????????????????6?0?????????????0?????????????0?????????????0????????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?x?????????????????????????T\kdh?$$IfT???????????????????\???s(?!?"?i?????v?????????? ? t? V?(?????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd??$$IfT??\???s(?!?"?????i?????????v?????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd??$$IfT??\???s(?!?"?????i?????????v?????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd??$$IfT??\???s(?!?"?????i?????????v?????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????T?kd??$$IfT???????????????????F????!?????????k???? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T\kd??$$IfT???????????????????\??X? ??!?a???????d?????0???? ? t? V?(?????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd*$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd $$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd $$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd#$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd $$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd"$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd$$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd&$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?'$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?)$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?+$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?-$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?/$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?1$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?3$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?5$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?7$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?9$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?;$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?=$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd??$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?A$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?C$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?E$$IfT?4?\??X?!?!?!?a?????'?????????'?????????'???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?G$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?I$$IfT?4?\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?K$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?M$$IfT?4?\??X? ??!????????????????????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?O$$IfT??\??X? ??!?a???????????????d?????????0???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????T\kd?R$$IfT???????????????????\??? ??!???????????????????? ? t? V?(?????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd%U$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd W$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdY$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd[$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd]$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd _$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkda$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkdc$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?d$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?f$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?h$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?j$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?l$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd?n$$IfT??\??? ??!???????????????????????????????????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????T\kdOr$$IfT???????????????????\??fu\?!?i???????'?????3 ???? ? t? V?(?????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd}t$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkdxv$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkdsx$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkdnz$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkdi|$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkdd~$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd_?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdZ?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdU?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdP?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdK?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdF?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdA?$$IfT??\??fu\?!?i???????????????'?????????3 ???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd]?!?!?7?????????????????????????????????????????????????????????? ? t? V?n???????????????????????0????????????????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????TkdG?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd??$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd5?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd??$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd#?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd??$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd??$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd??$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkdv$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkdd $$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????TkdR$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd@$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?!$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd.&$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?*$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd/$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?3$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd 8$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?<$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?@$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????TkdoE$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?I$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd]N$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?R$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????TkdKW$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????Tkd?[$$IfT??? ????? 2???>]?!?!?????7?????????????????????????????????????????????????????????????????????????????????????????????????? ? t? V?n????????????????????????6?,????????????,????????????,????????????,???????????2? 4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ????????p?n???????????????????????T4kd5e$$IfT??????????????????ֈ??St??Y?!?^????????????m???????????????? ? t? V?<?????????????0????????????????????????????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdh$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?j$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdWm$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?o$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?r$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdFu$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?w$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?z$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd5}$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd$?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdɇ$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdn?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd]?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdL?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd;?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd*?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdϬ$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdt?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd??$$IfT?ֈ??St??Y?!?^????????????????????????m???????????????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????TJ 6666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666660??0?[?NormalCJaJDA???DDefault Paragraph Font?W?????????,Y޵??&,e??? tSp?h???&?X?*?\??.3~O?lvo?wD{*|?V??????D?D???T?^d#?-r??N?`li?nzq4s?w"|????~???????&???Н ?$????n?ķ\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????? ? ?#?#B>"S????X????X:?`*??Z???? ?6?]???4?????????0?6?????????b?h? ???T?Z??????????????????6??v?H<?2DD?U,k?n`ovp|w?w?z?{?{X|d?Ѐv???ډ.??V??????șh??????T?D?????Ω????&???Ȭ???x???:???X???????????????????????P??.? `??Rf?#?'D(?,h.?8?;v?HE`J?R:U?a?eLgRg?g?gh?hi$i?l?nnoVp?q?r?s?t?w?y |?|?~>?ʀԁ?????܄??T????B???΍??ޏz?2?4???b??Ĝ̝`??\??̡8?>???@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~??????????????????????????loai_1 loai_1_namedc_1dieu_1dieu_2loai_2chuong_1chuong_1_namedieu_1_1dieu_2_1dc_2dc_3dc_4dc_5dc_6dc_7dc_8dc_9dc_10dc_11dc_12dc_13dc_14dc_15dc_16dc_17dc_18dc_19dieu_3dieu_4dc_20dc_21dc_22dieu_5dc_23dc_24dc_25dc_26dieu_6chuong_2chuong_2_namemuc_1_2dieu_7dc_27dc_28dieu_8dieu_9dc_29dieu_10dieu_11dc_30dieu_12dc_31dc_32dieu_13dieu_14muc_2_2dieu_15dc_33dc_34dc_35dc_36dc_37dc_38dieu_16dieu_17muc_3_2dieu_18dieu_19dieu_20dieu_21dieu_22chuong_3chuong_3_namedieu_23dieu_24 chuong_pl chuong_pl_1chuong_pl_1_name chuong_pl_2chuong_pl_2_name chuong_pl_3chuong_pl_3_name chuong_pl_4chuong_pl_4_name chuong_pl_5chuong_pl_5_name chuong_pl_6chuong_pl_6_name chuong_pl_7chuong_pl_7_name chuong_pl_8chuong_pl_8_name chuong_pl_9dc_39dc_40dc_41dc_42dc_43dc_44dc_45dc_46dc_47dc_48dc_49dc_50dc_51dc_52dc_53dc_54dc_55dc_56dc_57dc_58dc_59dc_60dc_61dc_62dc_63dc_64dc_65dc_66dc_67dc_68dc_69dc_70dc_71 chuong_pl_10 chuong_pl_11 chuong_pl_12 chuong_pl_13 chuong_pl_14chuong_pl_14_name chuong_pl_15chuong_pl_15_name chuong_pl_16chuong_pl_16_name chuong_pl_17chuong_pl_17_name??f? ? ?(1@h???B???????QT?j? )!z:[<?=8CuE?M?MIYfY?[$d.dAd?d?}%???͜W?U???r???????n?a?????h I% &?-.?4?D?D?JO?T_` ``Xf?l?t?uey?y?~k???????6?????^?X?c????b??r??s?I??????????????,???Z???????n???G???V???T???V???*?~???O??? "?./0?0?>b??L!M?W  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~??????????????? ? ?0?c???d???9??| /?'!B!?:t<?=cC?E?M?MbY?YZ\-d@d?d?d~G?G???????????-?A??????????? k%5&.X.5?DE?JmO?TL_ ``4`rf?l?t?uvyz?~?Ż?????G??????b?y???/???????7???t????????5????W???????????????p??????????y???K???????S?? M?./0?0?>???L6M?W?WGTimes New Roman@"????h$?????4d2??X ??$P2?????Unknown??!` ??ķAWN1... .>?>??W??????????????????? ????L?????$ ?\R0????!*????????????!?????? ?!????????????!??????????????????????? B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 679/Q-TCTH? N?i, ng?y 31 th?ng 5 nm 2023?QUY?T ?NHBAN H?NH QUY TR?NH HO?N THU?T?NG C?C TR??NG T?NG C?C THU?Cn c? Lu?t Qu?n l? thu? ng?y 13/6/2019 v? c?c vn b?n h??ng d?n thi h?nh;Cn c? c?c Lu?t, Ph?p l?nh v? thu?, ph?, l? ph? v? c?c kho?n thu kh?c thu?c ng?n s?ch nh? n??c v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Lu?t Giao d?ch i?n t? ng?y 29/11/2005, Lu?t C?ng ngh? th?ng tin ng?y 29/11/2006, c?c vn b?n s?a ?i, b? sung v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Quy?t ?nh s? 41/2018/Q-TTg ng?y 25/9/2018 c?a Th? t??ng Ch?nh ph? v? vi?c quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a T?ng c?c Thu? tr?c thu?c B? T?i ch?nh;Cn c? Quy?t ?nh s? 15/2021/Q-TTg ng?y 30/3/2021 c?a Th? t??ng Ch?nh ph? s?a ?i, b? sung kho?n 1 i?u 3 Quy?t ?nh s? 41/2018/Q-TTg c?a Th? t??ng Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a T?ng c?c thu? tr?c thu?c B? T?i ch?nh v? c?c vn b?n quy ?nh c? th? ch?c nng, nhi?m v?, quy?n h?n c?a c?c ?n v? tr?c thu?c T?ng c?c Thu?, C?c Thu? v? Chi c?c Thu?;Cn c? Th?ng t? s? 328/2016/TT-BTC ng?y 26/12/2016 c?a B? T?i ch?nh h??ng d?n thu v? qu?n l? c?c kho?n thu ng?n s?ch nh? n??c qua Kho b?c Nh? n??c;Cn c? Th?ng t? s? 72/2021/TT-BTC ng?y 17/8/2021 c?a B? T?i ch?nh s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 328/2021/TT-BTC;Cn c? Th?ng t? s? 77/2017/TT-BTC ng?y 28/07/2017 c?a B? T?i ch?nh h??ng d?n Ch? ? k? to?n Ng?n s?ch nh? n??c v? ho?t ?ng nghi?p v? Kho b?c Nh? n??c;Cn c? Th?ng t? s? 19/2020/TT-BTC ng?y 31/3/2020 c?a B? T?i ch?nh s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 77/2017/TT-BTC ng?y 28/07/2017 c?a B? T?i ch?nh;Cn c? Th?ng t? s? 72/2014/TT-BTC ng?y 30/5/2014 c?a B? T?i ch?nh quy ?nh v? ho?n thu? gi? tr? gia tng ?i v?i h?ng h?a c?a ng??i n??c ngo?i, ng??i Vi?t Nam ?nh c? ? n??c ngo?i mang theo khi xu?t c?nh;Cn c? Th?ng t? s? 92/2019/TT-BTC ng?y 31/12/2019 c?a B? T?i ch?nh s?a ?i, b? sung m?t s? i?u t?i Th?ng t? s? 72/2014/TT-BTC ng?y 30/5/2014 c?a B? T?i ch?nh.Cn c? Th?ng t? s? 19/2021/TT-BTC ng?y 18/3/2021 c?a B? T?i ch?nh h??ng d?n giao d?ch i?n t? trong l)nh v?c thu?;Cn c? Th?ng t? s? 80/2021/TT-BTC ng?y 29/9/2021 c?a B? T?i ch?nh h??ng d?n thi h?nh m?t s? i?u c?a Lu?t qu?n l? thu? s? 38/2019/QH14;Cn c? Quy?t ?nh s? 78/2007/Q-BTC ng?y 18/9/2007 c?a B? tr??ng B? T?i ch?nh v? vi?c ban h?nh Quy ch? h??ng d?n, gi?i ?p v??ng m?c v? ch?nh s?ch thu?, qu?n l? thu? v? gi?i quy?t c?c th? t?c h?nh ch?nh thu? c?a ng??i n?p thu? theo c? ch?  m?t c?a ;Theo ? ngh? c?a V? tr??ng V? K? khai v? K? to?n thu?.QUY?T ?NH:i?u 1. Ban h?nh k?m theo Quy?t ?nh n?y Quy tr?nh ho?n thu?.i?u 2. Hi?u l?c thi h?nh1. Quy?t ?nh n?y c? hi?u l?c thi h?nh k? t? ng?y k?. Th? tr??ng c?c V?, ?n v? t??ng ??ng thu?c v? tr?c thu?c T?ng c?c Thu?; C?c tr??ng C?c Thu? doanh nghi?p l?n; C?c tr??ng C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; Chi c?c tr??ng Chi c?c Thu? c?c qu?n, huy?n, th? x?, th?nh ph? v? Chi c?c tr??ng Chi c?c Thu? c?c khu v?c tr?c thu?c C?c Thu? t?nh, th?nh ph? ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y.2. Quy?t ?nh n?y thay th? Quy?t ?nh s? 905/Q-TCT ng?y 01/7/2011 c?a T?ng c?c tr??ng T?ng c?c Thu? v? vi?c ban h?nh Quy tr?nh ho?n thu? v? c?c vn b?n s?a ?i, b? sung./.? N?i nh?n: - Nh? i?u 2; - L?nh ?o B? T?i ch?nh (? b/c); - L?nh ?o T?ng c?c Thu?; - Website TCT; - L?u: VT, KK (10b).Q. T?NG C?C TR??NG Mai Xu?n Th?nh?QUY TR?NH HO?N THU?(K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31 th?ng 5 nm 2023 c?a T?ng c?c Thu?)Ch??ng IQUY ?NH CHUNGi?u 1. M?c ?ch v? ph?m vi ?p d?ngQuy tr?nh ho?n thu? quy ?nh th?ng nh?t v? n?i dung c?ng vi?c, tr?nh t? th?c hi?n, th?i h?n th?c hi?n, c?ch th?c th?c hi?n v? ph?n c?ng th?c hi?n ?i v?i c?ng ch?c thu?, b? ph?n ch?c nng qu?n l? thu? thu?c c? quan thu? c?c c?p trong vi?c ti?p nh?n v? gi?i quy?t ho?n thu? cho ng??i n?p thu? theo quy ?nh c?a ph?p lu?t thu?, Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh.Quy tr?nh ho?n thu? ??c ?p d?ng ?i v?i c? quan T?ng c?c Thu?, C?c Thu?, C?c Thu? doanh nghi?p l?n, Chi c?c Thu?, Chi c?c Thu? khu v?c.i?u 2. N?i dung quy tr?nhQuy tr?nh ho?n thu? bao g?m c?c n?i dung sau:1. Ti?p nh?n h? s? ? ngh? ho?n thu? theo quy ?nh t?i i?u 32, i?u 43 Th?ng t? s? 80/2021/TT-BTC ng?y 29/9/2021 c?a B? T?i ch?nh h??ng d?n thi h?nh m?t s? i?u c?a Lu?t qu?n l? thu? v? Ngh? ?nh s? 126/2020/N-CP ng?y 19/10/2022 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu? (sau ?y g?i t?t l? Th?ng t? s? 80/2021/TT-BTC) ?i v?i c?c tr??ng h?p:a) Ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu?:- H? s? ? ngh? ho?n thu? gi? tr? gia tng theo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTC (tr? i?m g kho?n 2 i?u 28 Th?ng t? s? 80/2021/TT- BTC).- H? s? ? ngh? ho?n thu? ti?u th? ?c bi?t ?i v?i xng sinh h?c theo quy ?nh t?i i?u 29 Th?ng t? s? 80/2021/TT-BTC.- H? s? ? ngh? ho?n thu? theo Hi?p ?nh tr?nh ?nh thu? hai l?n v? i?u ??c qu?c t? kh?c quy ?nh t?i i?u 30 Th?ng t? s? 80/2021/TT-BTC.b) Thanh to?n, ho?n tr? ti?n thu? ? ?ng tr??c, ti?n ph? d?ch v? ho?n thu? gi? tr? gia tng cho ng?n h?ng th??ng m?i: H? s? ? ngh? ho?n theo quy ?nh t?i i?m g kho?n 2 i?u 28 Th?ng t? s? 80/2021/TT-BTC.c) Ho?n thu? ?i v?i c?c tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng:- H? s? ? ngh? ho?n thu? gi? tr? gia tng ?u v?o ch?a ??c kh?u tr? h?t quy ?nh t?i i?u 3 1 Th?ng t? s? 80/2021/TT-BTC.- H? s? ho?n n?p th?a quy ?nh t?i kho?n 3 i?u 42 Th?ng t? s? 80/2021/TT-BTC.d) Ho?n thu? thu nh?p c? nh?n ?i v?i c? nh?n tr?c ti?p quy?t to?n thu? v?i c? quan thu?: H? s? ho?n thu? ?i v?i tr??ng h?p c? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu? v?i c? quan thu? theo quy ?nh t?i i?m b kho?n 1 i?u 42 Th?ng t? s? 80/2021/TT-BTC.) Ho?n n?p th?a kh?c:- H? s? ho?n n?p th?a c?c lo?i thu? v? c?c kho?n thu kh?c quy ?nh t?i kho?n 2 i?u 42 Th?ng t? s? 80/2021/TT-BTC.- H? s? ho?n thu? thu nh?p c? nh?n ?i v?i thu nh?p t? ti?n l??ng ti?n c?ng c?a t? ch?c, c? nh?n chi tr? thu nh?p t? ti?n l??ng ti?n c?ng th?c hi?n quy?t to?n thu? cho c?c c? nh?n c? ?y quy?n quy ?nh t?i i?m a kho?n 1 i?u 42 Th?ng t? s? 80/2021/TT-BTC.2. Ph?n lo?i h? s? ho?n thu? theo quy ?nh t?i i?u 33, i?u 44 Th?ng t? s? 80/2021/TT-BTC:a) Ph?n lo?i h? s? ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu?.b) Ph?n lo?i h? s? thanh to?n, ho?n tr? ti?n thu? ? ?ng tr??c, ti?n ph? d?ch v? ho?n thu? gi? tr? gia tng cho ng?n h?ng th??ng m?i.c) Ph?n lo?i h? s? ho?n thu? ?i v?i c?c tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng.d) Ph?n lo?i h? s? ho?n thu? thu nh?p c? nh?n ?i v?i c? nh?n tr?c ti?p quy?t to?n thu? v?i c? quan thu?.) Ph?n lo?i h? s? ho?n n?p th?a kh?c.3. Gi?i quy?t h? s? ho?n thu? theo quy ?nh t?i i?u 34, i?u 45 Th?ng t? s? 80/2021/TT-BTC:a) Gi?i quy?t h? s? ho?n thu? thu?c di?n ho?n thu? tr??c.b) Gi?i quy?t h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu?.4. Th?m ?nh h? s? ho?n thu?: Th?m ?nh ?i v?i h? s? thu?c di?n ph?i th?m ?nh theo quy ?nh t?i Quy ch? c?p ? ki?n ph?p l? d? th?o ? ngh? x?y d?ng vn b?n quy ph?m ph?p lu?t, d? th?o vn b?n quy ph?m ph?p lu?t v? th?m ?nh d? th?o vn b?n h?nh ch?nh do c? quan thu? c?c c?p ban h?nh k?m theo Quy?t ?nh s? 1033/Q-TCT ng?y 01/06/2018 c?a T?ng c?c tr??ng T?ng c?c Thu? v? c?c vn b?n thay th?, s?a ?i, b? sung (n?u c?).5. Quy?t ?nh ho?n thu?:a) Ban h?nh Quy?t ?nh ho?n thu? ho?c Quy?t ?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c, Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (theo quy ?nh t?i i?u 36, i?u 46 Th?ng t? s? 80/2021/TT-BTC).b) Ban h?nh Quy?t ?nh thanh to?n cho ng?n h?ng l? ?i l? ho?n thu? gi? tr? gia tng theo quy ?nh t?i i?u 36 Th?ng t? s? 80/2021/TT-BTC, i?u 21 Th?ng t? s? 72/2014/TT-BTC ng?y 30/5/2014 c?a B? T?i ch?nh ??c s?a ?i, b? sung t?i kho?n 15 i?u 1 Th?ng t? s? 92/2019/TT-BTC ng?y 31/12/2019 c?a B? T?i ch?nh ?i v?i ho?n thu? cho ng?n h?ng l? ?i l? ho?n thu? gi? tr? gia tng.6. Ban h?nh l?nh ho?n tr? kho?n thu ng?n s?ch nh? n??c ho?c L?nh ho?n tr? ki?m b? tr? kho?n thu ng?n s?ch nh? n??c theo quy ?nh v? th?c hi?n ch? ? k? to?n ng?n s?ch nh? n??c v? ho?t ?ng nghi?p v? Kho b?c Nh? n??c.7. Thu h?i ho?n thu? theo quy ?nh t?i i?u 40, i?u 50 Th?ng t? s? 80/2021/TT-BTC.i?u 3. Gi?i th?ch t? ng?1. M?t s? t? ng? v? c?c ch? vi?t t?t trong quy tr?nh- NNT: Ng??i n?p thu? theo quy ?nh c?a Lu?t Qu?n l? thu?.- CQT: C? quan thu?.- NSNN: Ng?n s?ch nh? n??c.- KBNN: Kho b?c Nh? n??c.- HCVT: H?nh ch?nh vn th?.- GTGT: Gi? tr? gia tng.- TNCN: Thu nh?p c? nh?n.- HSHT: H? s? ho?n thu?.- TMS: ?ng d?ng qu?n l? thu? t?p trung, l? h? th?ng ?ng d?ng c?ng ngh? th?ng tin ph?c v? c?ng t?c qu?n l? thu? c?a ng?nh thu?.- QMS: L? ph?n h? qu?n l? h? s? v?o, h? s? ra t?i ?ng d?ng TMS.- TPR: ?ng d?ng ph?n t?ch d? li?u v? qu?n l? r?i ro.- TTR: ?ng d?ng thanh tra, ki?m tra.- Ph?n h? ho?n thu?: L? ch?c nng tr?n ?ng d?ng TMS ? th?c hi?n c?c b??c c?ng vi?c c?a quy tr?nh ho?n thu?.- Chi c?c Thu?: Chi c?c Thu? v? Chi c?c Thu? khu v?c.- Lu?t Qu?n l? thu?: Lu?t Qu?n l? thu? s? 38/2019/QH14 ng?y 13/6/2019 c?a Qu?c h?i.- Th?ng t? s? 19/2021/TT-BTC: Th?ng t? s? 19/2021/TT-BTC ng?y 18/3/2021 c?a B? T?i ch?nh h??ng d?n giao d?ch i?n t? trong l)nh v?c thu?.- Th?ng t? s? 31/2021/TT-BTC: Th?ng t? s? 31/2021/TT-BTC ng?y 17/5/2021 c?a B? T?i ch?nh quy ?nh v? ?p d?ng qu?n l? r?i ro trong qu?n l? thu?.- Quy tr?nh m?t c?a: Quy?t ?nh s? 2351/Q-TCT ng?y 11/12/2015 c?a T?ng c?c tr??ng T?ng c?c Thu? v? vi?c ban h?nh quy tr?nh ti?p nh?n v? gi?i quy?t th? t?c h?nh ch?nh thu? c?a NNT theo c? ch? m?t c?a t?i c? quan thu? v? c?c vn b?n thay th?, s?a ?i, b? sung (n?u c?).- Quy ch? th?m ?nh: Quy ch? c?p ? ki?n ph?p l? d? th?o ? ngh? x?y d?ng vn b?n quy ph?m ph?p lu?t, d? th?o vn b?n quy ph?m ph?p lu?t v? th?m ?nh d? th?o vn b?n h?nh ch?nh do CQT c?c c?p ban h?nh k?m theo Quy?t ?nh s? 1033/Q-TCT ng?y 01/06/2018 c?a T?ng c?c tr??ng T?ng c?c Thu? v? c?c vn b?n thay th?, s?a ?i, b? sung (n?u c?).2. T?n vi?t t?t c?a c?c b? ph?n tham gia th?c hi?n quy tr?nh- B? ph?n ti?p nh?n v? tr? k?t qu? c?a c? quan thu? (sau ?y g?i t?t l? B? ph?n TN&TKQ), g?m:+ B? ph?n h?nh ch?nh vn th? (sau ?y g?i t?t l? B? ph?n HCVT) l? Vn ph?ng t?i C?c Thu? ho?c Ph?ng T?ng h?p - Nghi?p v? - H? tr? NNT thu?c C?c Thu? doanh nghi?p l?n; Ph?ng/?i H?nh ch?nh - Nh?n s? - T?i v? - Qu?n tr? - ?n ch? ho?c Ph?ng/?i T?ng h?p (H?nh ch?nh - Nh?n s? - T?i v? - Qu?n tr? - ?n ch? - Nghi?p v? - D? to?n) thu?c Chi c?c Thu? th?c hi?n ti?p nh?n h? s? v? tr? k?t qu? qua ??ng b?u ch?nh.+ B? ph?n tuy?n truy?n h? tr? (sau ?y g?i t?t l? B? ph?n TTHT) l? Ph?ng Tuy?n truy?n - H? tr? NNT thu?c C?c Thu?; Ph?ng T?ng h?p - Nghi?p v? - H? tr? NNT thu?c C?c Thu? doanh nghi?p l?n; Ph?ng Nghi?p v? - D? to?n - Tuy?n truy?n - H? tr? NNT/?i Tuy?n truy?n - H? tr? NNT, ?i Tuy?n truy?n - H? tr? NNT-Tr??c b? - Thu kh?c, ?i Nghi?p v? qu?n l? thu? thu?c Chi c?c Thu? ho?c c?c b? ph?n kh?c do l?nh ?o CQT ph?n c?ng t?y theo quy m? v? y?u c?u gi?i quy?t c?ng vi?c (sau ?y g?i l? b? ph?n ti?p nh?n tr?c ti?p): th?c hi?n ti?p nh?n h? s? v? tr? k?t qu? tr?c ti?p t?i CQT v? t?i trung t?m h?nh ch?nh c?ng.+ C?ng th?ng tin i?n t? c?a T?ng c?c Thu?/C?ng d?ch v? c?ng qu?c gia/C?ng th?ng tin i?n t? c?a c? quan nh? n??c c? th?m quy?n (sau ?y g?i l? C?ng TTT): th?c hi?n ti?p nh?n h? s? v? tr? k?t qu? b?ng ph??ng th?c i?n t?.- B? ph?n K? khai v? K? to?n thu? (sau ?y g?i t?t l? B? ph?n KK&KTT) l? Ph?ng K? khai v? K? to?n thu? thu?c C?c Thu?; Ph?ng K? khai v? K? to?n thu? v? c? s? d? li?u doanh nghi?p l?n thu?c C?c Thu? doanh nghi?p l?n; Ph?ng/?i K? khai - K? to?n thu? - Tin h?c ho?c ?i K? khai - K? to?n thu? - Tin h?c - Nghi?p v? - D? to?n - Ph?p ch? ho?c ?i Nghi?p v? Qu?n l? thu? t?i Chi c?c Thu?: th?c hi?n ch?c nng k? khai v? k? to?n thu?.- B? ph?n Qu?n l? n? l? Ph?ng/?i Qu?n l? n? v? c??ng ch? n? thu? thu?c C?c Thu?, Ph?ng Qu?n l? thu? ??c ph?n c?ng thu?c C?c Thu? doanh nghi?p l?n, Ph?ng/?i Qu?n l? n? v? c??ng ch? n? thu?, ?i Nghi?p v? Qu?n l? n? thu?, ?i ki?m tra thu?, ?i Nghi?p v? qu?n l? thu? thu?c Chi c?c Thu? th?c hi?n ch?c nng Qu?n l? n? v? c??ng ch? n? thu?.- B? ph?n Thanh tra - Ki?m tra l? Ph?ng Thanh tra - Ki?m tra thu? t?i C?c Thu?/Chi c?c Thu? ho?c Ph?ng Qu?n l? thu? ??c ph?n c?ng thu?c C?c Thu? doanh nghi?p l?n, ?i Ki?m tra thu? ho?c ?i Nghi?p v? qu?n l? thu? t?i Chi c?c Thu?: th?c hi?n c?ng t?c thanh tra, ki?m tra thu?.- B? ph?n ph?n lo?i h? s? ho?n thu? l? Ph?ng thu?c C?c Thu?, C?c Thu? Doanh nghi?p l?n, Ph?ng/?i thu?c Chi c?c Thu? ??c C?c tr??ng C?c Thu?, Chi c?c tr??ng Chi c?c Thu? giao nhi?m v? ph?n lo?i h? s? ho?n thu? (trong tr??ng h?p ch?a ?p d?ng ?ng d?ng ph?n lo?i r?i ro ? t? ?ng ph?n lo?i h? s? ho?n thu?) v? th?c hi?n ch?p nh?n h? s? ? ngh? ho?n thu?:+ B? ph?n KK&KTT th?c hi?n ph?n lo?i h? s? ho?n thu? ?i v?i h? s? ? ngh? ho?n thu? quy ?nh t?i i?u 2 Ch??ng I Quy tr?nh n?y (tr? ho?n thu? ?i v?i c? nh?n tr?c ti?p quy?t to?n thu? TNCN).+ B? ph?n ti?p nh?n h? s? quy?t to?n thu? TNCN t?i Ph?ng Qu?n l? h? kinh doanh c? nh?n, c? nh?n v? thu kh?c, Ph?ng Thanh tra - Ki?m tra thu? t?i C?c Thu?, Ph?ng ??c ph?n c?ng thu?c C?c Thu? doanh nghi?p l?n; ?i Ki?m tra thu? ho?c ?i Nghi?p v? qu?n l? thu?, Ph?ng/?i tr??c b? v? thu kh?c t?i Chi c?c Thu? ho?c b? ph?n ??c giao nhi?m v? th?c hi?n ph?n lo?i h? s? ho?n thu? v?i tr??ng h?p quy?t to?n thu? TNCN c?a NNT l? c? nh?n tr?c ti?p quy?t to?n thu? TNCN c? ? ngh? ho?n thu?.- B? ph?n gi?i quy?t h? s? ho?n thu? TNCN l? Ph?ng Qu?n l? h? kinh doanh c? nh?n, c? nh?n v? thu kh?c, Ph?ng Thanh tra - Ki?m tra thu? t?i C?c Thu?, Ph?ng ??c ph?n c?ng thu?c C?c Thu? doanh nghi?p l?n; ?i Ki?m tra thu? ho?c ?i Nghi?p v? qu?n l? thu?, Ph?ng/?i tr??c b? v? thu kh?c t?i Chi c?c Thu? ho?c b? ph?n ??c giao nhi?m v?: th?c hi?n ti?p nh?n, gi?i quy?t h? s? ho?n thu? ?i v?i tr??ng h?p quy?t to?n thu? TNCN c?a NNT l? c? nh?n tr?c ti?p quy?t to?n thu? TNCN c? ? ngh? ho?n thu?.- B? ph?n gi?i quy?t h? s? ho?n c?c kho?n thu t? ?t l? Ph?ng Qu?n l? c?c kho?n thu t? ?t; Ph?ng qu?n l? h? kinh doanh c? nh?n, c? nh?n v? thu kh?c; Ph?ng nghi?p v? D? to?n - Ph?p ch?; Ph?ng/?i tr??c v? thu kh?c t?i Chi c?c Thu?/Chi c?c Thu? khu v?c ho?c b? ph?n ??c giao nhi?m v? gi?i quy?t h? s? ho?n c?c kho?n thu t? ?t thu?c di?n ho?n thu? tr??c.- B? ph?n th?m ?nh ph?p ch? l? b? ph?n c? ch?c nng th?m ?nh - ph?p ch? t?i Ph?ng Nghi?p v? - D? to?n - Ph?p ch? thu?c C?c Thu? ho?c Ph?ng T?ng h?p - Nghi?p v? - H? tr? NNT thu?c C?c Thu? doanh nghi?p l?n; Ph?ng T?ng h?p - Nghi?p v? - D? to?n - Tuy?n truy?n H? tr? NNT, ?i T?ng h?p - Nghi?p v? - D? to?n - Ph?p ch? thu?c Chi c?c Thu?; b? ph?n ??c giao nhi?m v?: th?c hi?n th?m ?nh ?i v?i c?c vn b?n h?nh ch?nh v? ho?n thu?.i?u 4. Ph?n c?ng CQT ti?p nh?n h? s? v? gi?i quy?t ho?n thu? cho NNTCQT ti?p nh?n v? gi?i quy?t h? s? ? ngh? ho?n thu? c?a NNT n?u t?i kho?n 1 i?u 2 Quy tr?nh n?y l?:1. ?i v?i h? s? ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu?a) C?c Thu?, C?c Thu? doanh nghi?p l?n qu?n l? tr?c ti?p NNT ho?c C?c Thu? n?i NNT n?p h? s? khai thu? GTGT c?a d? ?n ?u t? kh?c t?nh, th?nh ph? v?i tr? s? ch?nh c? tr?ch nhi?m ti?p nh?n v? gi?i quy?t h? s? ? ngh? ho?n c?a NNT theo quy ?nh t?i i?u 72 Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n.b) ?i v?i h? s? ? ngh? ho?n thu? c?a NNT do Chi c?c Thu? qu?n l? tr?c ti?p NNT: C?c Thu? c? tr?ch nhi?m ti?p nh?n v? gi?i quy?t h? s? ? ngh? ho?n c?a NNT. Tr??ng h?p C?c Thu? ph?n c?ng cho Chi c?c Thu? qu?n l? tr?c ti?p NNT ti?p nh?n v? gi?i quy?t h? s? ? ngh? ho?n thu? theo quy ?nh t?i i?m a kho?n 2 i?u 27 Th?ng t? s? 80/2021/TT-BTC th?:- Chi c?c Thu? th?c hi?n c?c c?ng vi?c n?u t?i kho?n 1, 2, 3 i?u 2 Quy tr?nh n?y.- C?c Thu? th?c hi?n c?c c?ng vi?c n?u t?i kho?n 4, 5, 6 i?u 2 Quy tr?nh n?y.2. ?i v?i h? s? thanh to?n, ho?n tr? ti?n thu? ? ?ng tr??c, ti?n ph? d?ch v? ho?n thu? GTGT cho ng?n h?ng th??ng m?i: C?c Thu?, Chi c?c Thu? c? tr?ch nhi?m ti?p nh?n v? gi?i quy?t h? s? ? ngh? thanh to?n c?a NNT theo h??ng d?n t?i kho?n 1 i?u n?y. C?c Thu? ban h?nh quy?t ?nh thanh to?n cho ng?n h?ng l? ?i l? ho?n thu? GTGT theo h??ng d?n t?i kho?n 4, 5 i?u 2 Quy tr?nh n?y.3. ?i v?i h? s? ho?n thu? thu?c tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?nga) Ho?n thu? GTGT ch?a ??c kh?u tr? h?t:- C?c Thu?, C?c Thu? doanh nghi?p l?n, Chi c?c Thu? l? c? quan thu? qu?n l? tr?c ti?p NNT th?c hi?n c?c c?ng vi?c n?u t?i kho?n 1, 2, 3 i?u 2 Quy tr?nh n?y.- C?c Thu?, C?c Thu? doanh nghi?p l?n th?c hi?n theo h??ng d?n t?i kho?n 4, 5, 6 i?u 2 Quy tr?nh n?y.b) Ho?n n?p th?a: CQT qu?n l? tr?c ti?p NNT th?c hi?n ti?p nh?n v? gi?i quy?t h? s? ? ngh? ho?n n?p th?a cho NNT theo h??ng d?n t?i kho?n 1, 2, 3, 4, 5, 6 i?u 2 Quy tr?nh n?y.4. ?i v?i h? s? ho?n c?a c? nh?n tr?c ti?p quy?t to?n thu? TNCN: C?c Thu?, C?c Thu? doanh nghi?p l?n, Chi c?c Thu? n?i NNT n?p h? s? khai quy?t to?n thu? TNCN quy ?nh t?i kho?n 8 i?u 11 Ngh? ?nh s? 126/2020/N-CP th?c hi?n ti?p nh?n v? x? l? h? s? khai quy?t to?n thu? TNCN theo quy ?nh t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? ng??i n?p thu?; ?ng th?i, ti?p nh?n v? gi?i quy?t ? ngh? ho?n thu? TNCN c?a NNT theo c?c c?ng vi?c n?u t?i kho?n 1, 2, 3, 4, 5, 6 i?u 2 Quy tr?nh n?y.5. ?i v?i h? s? ho?n n?p th?a kh?c: CQT qu?n l? tr?c ti?p NNT, CQT qu?n l? kho?n thu NSNN ??c ph?n c?ng ti?p nh?n v? gi?i quy?t h? s? ? ngh? ho?n n?p th?a c?a NNT theo c?c c?ng vi?c n?u t?i kho?n 1, 2, 3, 4, 5, 6 i?u 2 Quy tr?nh n?y.i?u 5. Ph?n c?ng b? ph?n ti?p nh?n v? gi?i quy?t h? s? ho?n thu?1. Ti?p nh?n h? s? ? ngh? ho?n thu?a) ?i v?i h? s? ho?n thu? i?n t?: C?ng th?ng tin i?n t? c?a T?ng c?c Thu? th?c hi?n ti?p nh?n t? ?ng h? s? ho?n thu?.b) ?i v?i h? s? ho?n thu? b?ng gi?y NNT n?p qua b?u ch?nh ho?c n?p tr?c ti?p t?i CQT: B? ph?n ti?p nh?n c?a CQT ??c quy ?nh t?i Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y th?c hi?n ti?p nh?n h? s? ho?n thu?.2. Ph?n lo?i h? s? ho?n thu?- H? th?ng TMS, ?ng d?ng ph?n t?ch d? li?u v? qu?n l? r?i ro th?c hi?n ph?n lo?i h? s? ho?n thu? t? ?ng.- Tr??ng h?p ch?a ?p d?ng ?ng d?ng ph?n lo?i r?i ro ? t? ?ng ph?n lo?i h? s? ho?n thu?: B? ph?n ph?n lo?i h? s? ho?n thu? ph?n t?ch th?ng tin, ?nh gi? r?i ro ? ph?n lo?i h? s? ho?n thu? theo quy ?nh t?i Lu?t qu?n l? thu? v? Th?ng t? s? 80/2021/TT-BTC, Th?ng t? s? 31/2021/TT-BTC.3. Gi?i quy?t h? s? ho?n thu?a) Gi?i quy?t h? s? ho?n thu? thu?c di?n ho?n thu? tr??c:a.1) B? ph?n KK&KTT th?c hi?n gi?i quy?t h? s? thanh to?n, ho?n tr? ti?n thu? ? ?ng tr??c, ti?n ph? d?ch v? ho?n thu? GTGT cho ng?n h?ng th??ng m?i v? h? s? ho?n thu? thu?c di?n ho?n thu? tr??c ?i v?i h? s? ? ngh? ho?n thu? quy ?nh t?i kho?n 1 i?u 2 Quy tr?nh n?y (tr? h? s? ho?n thu? ??c n?u t?i i?m a.2, a.3 kho?n 3 i?u n?y).a.2) B? ph?n gi?i quy?t ho?n thu? TNCN th?c hi?n gi?i quy?t h? s? ho?n thu? thu?c di?n ho?n thu? tr??c c?a NNT quy ?nh t?i i?m d kho?n 1 i?u 2 Quy tr?nh n?y.a.3) B? ph?n gi?i quy?t ho?n c?c kho?n thu t? ?t th?c hi?n gi?i quy?t h? s? ho?n n?p th?a c?c kho?n thu t? ?t thu?c di?n ho?n thu? tr??c.b) Gi?i quy?t h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? B? ph?n Thanh tra-Ki?m tra th?c hi?n gi?i quy?t h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? quy ?nh t?i Quy tr?nh n?y.?i v?i h? s? ho?n thu? thu?c c?c tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, t?ch, ch?m d?t hi?u l?c m? s? thu? (s?p nh?p, h?p nh?t, chia, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng): B? ph?n Thanh tra-Ki?m tra th?c hi?n ?ng th?i v?i ki?m tra vi?c th?c hi?n ngh)a v? thu? t?i tr? s? NNT theo quy ?nh t?i i?m g kho?n 1 i?u 110 Lu?t Qu?n l? thu? , i?u 72 Th?ng t? s? 80/2021/TT-BTC v? Quy tr?nh ki?m tra thu?, Quy tr?nh Thanh tra thu?.4. Quy?t ?nh ho?n thu?a) B? ph?n gi?i quy?t h? s? ho?n thu? n?u t?i kho?n 3 i?u n?y chuy?n to?n b? h? s? ? ngh? ho?n thu?, ? xu?t ho?n thu?, d? th?o Quy?t ?nh ho?n thu? (ho?c Quy?t ?nh ho?n thu? ki?m b? tr? thu NSNN) ho?c Quy?t ?nh thanh to?n cho ng?n h?ng l? ?i l? ho?n thu? GTGT v? c?c ph? l?c k?m theo Quy?t ?nh, d? th?o Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (n?u c?), Vn b?n ? ngh? th?m ?nh cho b? ph?n th?m ?nh ph?p ch? th?c hi?n th?m ?nh ?i v?i c?c h? s? thu?c di?n ph?i th?m ?nh theo Quy ch? th?m ?nh tr??c khi tr?nh Th? tr??ng CQT ph? duy?t v? ban h?nh quy?t ?nh ho?n thu?.B? ph?n gi?i quy?t h? s? ho?n thu? tr?nh Th? tr??ng CQT ph? duy?t v? k? ban h?nh Quy?t ?nh ho?n thu? ?i v?i c?c h? s? ? i?u ki?n ho?n thu? ho?c Th?ng b?o kh?ng ho?n thu? ?i v?i h? s? kh?ng ? i?u ki?n ho?n thu?.Tr??ng h?p th? tr??ng CQT c? quy?t ?nh ph?n c?ng c?p ph? k? thay c?c vn b?n thu?c th?m quy?n c?a ng??i ?ng ?u ho?c giao c?p ph? ph? tr?ch vi?c gi?i quy?t ho?n thu? th? c?p ph? th?c hi?n k? quy?t ?nh ho?n thu? theo quy ?nh.Tr??ng h?p Th? tr??ng CQT c? vn b?n ?y quy?n cho Tr??ng ph?ng/?i tr??ng ph? duy?t v? k? ban h?nh quy?t ?nh ho?n thu? th? th?c hi?n theo quy ?nh v? ?y quy?n. Vi?c ?y quy?n ph?i theo ?ng quy ?nh c?a ph?p lu?t v? ch? ??c ?y quy?n ?i v?i c?c h? s? kh?ng thu?c di?n ph?i th?m ?nh theo Quy ch? th?m ?nh.b) ?i v?i h? s? ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu?: Chi c?c Thu? l?p Vn b?n ? ngh? th?m ?nh v? chuy?n to?n b? h? s? gi?i quy?t ho?n thu? (h? s? ? ngh? ho?n thu?; Bi?n b?n ki?m tra, K?t lu?n ho?c Quy?t ?nh x? l? (n?u c?); ? xu?t ho?n thu?), d? th?o Quy?t ?nh ho?n thu? (ho?c Quy?t ?nh ho?n thu? ki?m b? tr? thu NSNN) v? c?c ph? l?c k?m theo Quy?t ?nh, d? th?o Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (n?u c?), g?i b? ph?n th?m ?nh ph?p ch? t?i C?c Thu? th?m ?nh h? s? thu?c th?m quy?n quy?t ?nh ho?n thu? c?a C?c Thu?. Sau khi th?m ?nh h? s? ho?n thu?, b? ph?n th?m ?nh ph?p ch? tr?nh C?c tr??ng C?c Thu? (ho?c L?nh ?o C?c Thu? ??c ph?n c?ng) ph? duy?t v? k? ban h?nh Quy?t ?nh ho?n thu? ?i v?i c?c h? s? ? i?u ki?n ho?n thu?, Th?ng b?o v? vi?c kh?ng ??c ho?n thu? ?i v?i h? s? kh?ng ? i?u ki?n ho?n thu?.5. Ban h?nh l?nh ho?n tr? kho?n thu NSNNB? ph?n KK&KTT l?p L?nh ho?n tr? kho?n thu NSNN ho?c L?nh ho?n ki?m b? tr? kho?n thu NSNN v? tr?nh L?nh ?o CQT ph? duy?t ho?c ph? duy?t theo ?y quy?n c?a Th? tr??ng CQT. Vi?c ?y quy?n ph?i theo ?ng quy ?nh c?a ph?p lu?t v? ph?i th?ng b?o b?ng vn b?n cho Kho b?c Nh? n??c.6. Thu h?i ho?n thu?a) B? ph?n KK&KTT ti?p nh?n v? x? l? h? s? khai thu? b? sung v? thu h?i ho?n thu? c?a NNT theo Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? ng??i n?p thu?.b) B? ph?n Thanh tra-Ki?m tra th?c hi?n thanh tra ki?m tra sau ho?n thu? ?i v?i c?c h? s? thu?c di?n ho?n thu? tr??c theo quy ?nh t?i i?u 77 Lu?t Qu?n l? thu? v? i?u 39 Th?ng t? s? 80/2021/TT-BTC, tr?nh Th? tr??ng CQT ban h?nh Quy?t ?nh thu h?i ho?n thu? v? c?p nh?t d? li?u v? s? ti?n ph?i thu h?i ho?n thu?, ti?n ch?m n?p, ti?n ph?t (n?u c?) c?a NNT v?o ph?n h? ho?n thu?.c) B? ph?n KK&KTT c?p nh?t d? li?u v? s? ti?n thu? thu h?i ho?n, ti?n ch?m n?p, ti?n ph?t (n?u c?) c?a NNT theo Quy?t ?nh ho?c Vn b?n c?a c? quan nh? n??c c? th?m quy?n g?i ?n v? thu h?i ho?n thu? v?o ph?n h? ho?n thu?.7. C?c tr??ng C?c thu? cn c? n?i dung h??ng d?n t?i i?u n?y v? th?c t? t?i ?a ph??ng ? quy?t ?nh vi?c ph?n c?ng, ph?n c?p, ?y quy?n cho c?c b? ph?n tham gia th?c hi?n ho?n thu?.i?u 6. Nguy?n t?c t?o l?p, tr?nh k? ban h?nh vn b?n ho?n thu? i?n t?, g?i k?t qu? gi?i quy?t ho?n thu? v? l?u tr? t?i li?u ho?n thu?1. Nguy?n t?c t?o l?p, tr?nh k? ban h?nh vn b?n ho?n thu? i?n t?, g?i k?t qu? gi?i quy?t ho?n thu?a) C?ng ch?c ??c ph?n c?ng th?c hi?n l?p t? tr?nh v? d? th?o vn b?n ho?n thu? tr?nh L?nh ?o b? ph?n tr?n ph?n h? ho?n thu?.b) L?nh ?o b? ph?n, Th? tr??ng CQT (ho?c ng??i ??c ?y quy?n) th?c hi?n xem x?t, ph? duy?t vn b?n tr?n ?ng d?ng.+ Tr??ng h?p ph? duy?t: L?nh ?o b? ph?n th?c hi?n ph? duy?t v? tr?nh ti?p vn b?n ho?n thu?. Th? tr??ng CQT (ho?c ng??i ??c ph?n c?ng, ?y quy?n) th?c hi?n k? s? tr?n vn b?n ho?n thu?.+ Tr??ng h?p kh?ng ph? duy?t: L?nh ?o b? ph?n, Th? tr??ng CQT (ho?c ng??i ??c ph?n c?ng, ?y quy?n) th?c hi?n t? ch?i v? ghi l? do t? ch?i ph? duy?t vn b?n ho?n thu?.c) B? ph?n HCVT r? so?t vn b?n v? c?p s?/ng?y c?a vn b?n sau khi vn b?n i?n t? ??c k? duy?t v? tr? k?t qu? gi?i quy?t cho NNT theo quy ?nh t?i Quy tr?nh m?t c?a.Vn b?n ho?n thu? i?n t? ??c th?c hi?n theo Danh m?c m?u bi?u t?i ph? l?c s? I ban h?nh k?m theo Quy tr?nh n?y.Th?i gian th?c hi?n c?c b??c c?ng vi?c tr?n ?ng d?ng ph?i ?m b?o th?i gian x? l? h? s? ho?n thu? v? tr? k?t qu? gi?i quy?t ho?n thu? cho NNT theo quy ?nh hi?n h?nh.2. L?u tr? h? s?, ch?ng t? ho?n thu?a) H?nh th?c l?u tr?: To?n b? h? s?, ch?ng t? ho?n thu? ??c c?p nh?t, s? h?a ?y ? v? l?u tr? tr?n h? th?ng c? s? d? li?u i?n t? c?a CQT xuy?n su?t theo m? h? s? ho?n thu? ??c c?p t?i b??c ti?p nh?n h? s?.b) Tr?ch nhi?m l?u tr? h? s?, ch?ng t? ho?n thu?: B? ph?n gi?i quy?t ho?n thu? v? c?c b? ph?n ch?c nng li?n quan c? tr?ch nhi?m c?p nh?t, s? h?a ?y ?, ch?nh x?c, k?p th?i th?ng tin h? s? ho?n thu? tr?n ?ng d?ng v? l?u tr? to?n b? h? s? ho?n thu? theo h??ng d?n v? qu?n l? h? s? thu? i?n t?.c) C?c C?ng ngh? th?ng tin c?a T?ng c?c Thu? c? tr?ch nhi?m l?u tr? an to?n, ?y ?, v? ?m b?o vi?c chuy?n ?i sang h? s? gi?y theo ?ng th? th?c, k? thu?t v? ?nh d?ng theo quy ?nh ?i v?i c?c d? li?u, th?ng tin h? s? ho?n thu? ??c c?p nh?t, s? h?a tr?n ?ng d?ng c?ng ngh? th?ng tin c?a ng?nh Thu?.Ch??ng IIN?I DUNG QUY TR?NHM?c 1. TI?P NH?N, PH?N LO?I, CH?P NH?N H? S? ? NGH? HO?N C?A NG??I N?P THU?i?u 7. Ti?p nh?n, ph?n lo?i, ch?p nh?n h? s? ? ngh? ho?n theo quy ?nh c?a ph?p lu?t v? thu?1. Ti?p nh?n h? s? ? ngh? ho?n c?a NNTa) Ti?p nh?n h? s? ? ngh? ho?n thu? c?a NNT g?i b?ng ph??ng th?c i?n t?B??c 1. Ti?p nh?n h? s? c?a NNTC?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng ki?m tra h? s? do NNT k? khai tr?c tuy?n tr?n C?ng TTT g?i ?n tr??c khi ti?p nh?n h? s?.H? s? ? ngh? ho?n thu? ? i?u ki?n ti?p nh?n bao g?m:- H? s? ? ngh? ho?n ph?i thu?c m?t trong c?c lo?i h? s? ho?n thu? t??ng ?ng v?i t?ng tr??ng h?p ho?n thu? theo quy ?nh.- H? s? ? ngh? ho?n ph?i l?p ?ng, ? th?nh ph?n h? s? t??ng ?ng v?i t?ng lo?i h? s? ho?n thu? theo quy ?nh.- H? s? ??c NNT k? i?n t? ?ng quy ?nh.B??c 2. Tr? Th?ng b?o v? vi?c ti?p nh?n h? s?C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng t?o Th?ng b?o v? vi?c ti?p nh?n/kh?ng ti?p nh?n h? s? ? ngh? ho?n thu? g?i NNT ch?m nh?t kh?ng qu? 15 ph?t k? t? th?i i?m nh?n ??c h? s? c?a NNT. C? th?:- Tr??ng h?p h? s? ? ngh? ho?n thu? c?a NNT ch?a ? i?u ki?n ti?p nh?n: T? ?ng t?o Th?ng b?o v? vi?c kh?ng ti?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) g?i cho NNT.- Tr??ng h?p h? s? ? ngh? ho?n thu? ? i?u ki?n ti?p nh?n: T? ?ng t?o Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) g?i cho NNT; ?ng th?i, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng chuy?n h? s? v?o ph?n h? QHS (t??ng ?ng v?i CQT ti?p nh?n v? gi?i quy?t h? s? quy ?nh t?i i?u 4 Quy tr?nh n?y v? Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y).B??c 3. Ph?n c?ng v? chuy?n h? s? ? ti?p nh?n cho b? ph?n ph?n lo?i h? s? ho?n thu?Ph?n h? QHS t? ?ng c?p nh?t b? ph?n ph?n lo?i h? s? ho?n thu? theo h??ng d?n t?i Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y v? chuy?n h? s? ? nh?n b?ng ph??ng th?c i?n t? v?o Ph?n h? ho?n thu? ngay sau khi ghi s? nh?n h? s?.b) Ti?p nh?n h? s? ? ngh? ho?n c?a NNT g?i qua ??ng b?u ch?nh ho?c n?p tr?c ti?pB??c 1. Ti?p nh?n h? s? c?a NNTB? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p th?c hi?n ti?p nh?n h? s? c?a NNT theo h??ng d?n t?i Quy tr?nh m?t c?a, c? th?:- Tr??ng h?p h? s? g?i qua ??ng b?u ch?nh ch?a ?y ?, ch?a ?ng th? t?c th? b? ph?n ti?p nh?n tr?c ti?p l?p, k? Th?ng b?o v? vi?c h? s? kh?ng ?ng th? t?c (m?u s? 03/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC), g?i cho NNT ngay trong ng?y l?m vi?c ho?c ?u gi? ng?y l?m vi?c ti?p theo.- Tr??ng h?p h? s? n?p tr?c ti?p t?i CQT ch?a ?y ?, ch?a ?ng th? t?c ho?c kh?ng thu?c ph?m vi gi?i quy?t c?a CQT th? b? ph?n ti?p nh?n tr?c ti?p h??ng d?n NNT ho?n thi?n h? s? ho?c ?n c? quan c? th?m quy?n ? ??c gi?i quy?t theo quy ?nh.- Tr??ng h?p h? s? ?y ?, ?ng th? t?c, b? ph?n HCVT/b? ph?n ti?p nh?n tr?c ti?p th?c hi?n:+ ng k? vn b?n  ?n , ?ng d?u ng?y nh?n vn b?n theo quy ?nh.+ C?p nh?t to?n b? th?ng tin HSHT gi?y, ghi s? nh?n h? s? tr?n ph?n h? QMS.+ L?p, in, k? Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) tr?n ph?n h? QMS v? tr? cho NNT g?i h? s? ? ngh? ho?n thu? ho?c g?i ?n ?a ch? theo ng k? c?a NNT.B??c 2. Ph?n c?ng v? chuy?n h? s? ? ti?p nh?n cho b? ph?n ph?n lo?i h? s? ho?n thu?- B? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p sau khi ti?p nh?n h? s? th?c hi?n c?p nh?t b? ph?n ph?n lo?i h? s? ho?n thu? theo quy ?nh t?i Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? QMS.- Ph?n h? QMS t? ?ng chuy?n h? s? ?n b? ph?n ph?n lo?i h? s? ho?n thu? tr?n Ph?n h? ho?n thu? ngay sau khi ghi s? nh?n h? s?.- H? s? ti?p nh?n b?n gi?y ??c chuy?n ?n b? ph?n ??c ph?n c?ng ph?n lo?i h? s? ho?n thu? ngay trong ng?y l?m vi?c ho?c ch?m nh?t l? ?u gi? ng?y l?m vi?c ti?p theo.2. Ki?m tra h? s? ho?n thu? ? i?u ki?n ch?p nh?n v? ph?n lo?i h? s? ho?n thu?a) Ki?m tra i?u ki?n ch?p nh?n gi?i quy?t h? s? ? ngh? ho?n thu?B??c 1. Ki?m tra i?u ki?n ch?p nh?n gi?i quy?t h? s? ho?n thu?Ngay sau khi h? s? ? ngh? ho?n thu? i?n t? c?a NNT ??c chuy?n v?o Ph?n h? ho?n thu?, ho?c ngay sau khi b? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p c?p nh?t h? s? ? ngh? ho?n thu? v?o ph?n h? QHS v? t? ?ng chuy?n v?o Ph?n h? ho?n thu?, Ph?n h? ho?n thu? t? ?ng th?c hi?n:- ?i chi?u h? s? ho?n thu? c?a NNT theo tr??ng h?p ho?n v? ?i t??ng ho?n thu?;- ?i chi?u th?ng tin tr?n h? s? ? ngh? ho?n thu? v? th?ng tin ? ngh? ho?n tr?n h? s? khai thu? c?a NNT;- ?i chi?u i?u ki?n k? khai b? sung tng s? thu? GTGT ? ngh? ho?n tr?n h? s? khai thu? b? sung (n?u c?) theo quy ?nh.- ?i chi?u th?ng tin v? k? ho?n thu? tr?n h? s? ho?n thu? k? n?y v?i h? s? ho?n thu? c?a k? ho?n thu? tr??c li?n k? (n?u c?).Ph?n h? ho?n thu? x?c ?nh k?t qu? ?i chi?u l?:+ H? s? ? ngh? ho?n thu? kh?ng ? i?u ki?n ch?p nh?n, ti?p t?c th?c hi?n theo b??c 2, b??c 3 t?i i?m a kho?n n?y.+ H? s? ? ngh? ho?n thu? ? i?u ki?n ch?p nh?n, ti?p t?c th?c hi?n theo i?m b kho?n n?y.B??c 2. Ban h?nh Th?ng b?o kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? ?i v?i h? s? kh?ng ? i?u ki?n gi?i quy?t ho?n thu??i v?i h? s? ? ngh? ho?n thu? kh?ng ? i?u ki?n ch?p nh?n t?i b??c 1 n?u tr?n, ph?n h? ho?n thu? t? ?ng t?o Th?ng b?o kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC), n?u r? l? do kh?ng ch?p nh?n.B? ph?n ph?n lo?i h? s? ho?n thu? r? so?t n?i dung Th?ng b?o, tr?nh Th? tr??ng CQT ho?c ng??i ??c ?y quy?n ph? duy?t, k?, ban h?nh Th?ng b?o.B??c 3. G?i Th?ng b?o kh?ng ch?p nh?n h? s? ho?n thu? cho NNTVi?c g?i Th?ng b?o v? vi?c kh?ng ch?p nh?n h? s? ho?n thu? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) cho NNT b?ng ph??ng th?c i?n t? th?c hi?n theo h??ng d?n t?i Quy tr?nh m?t c?a.Tr??ng h?p NNT n?p h? s? b?ng gi?y, b? ph?n ph?n lo?i h? s? ho?n thu? chuy?n Th?ng b?o ? ban h?nh cho b? ph?n HCVT ho?c b? ph?n ti?p nh?n tr?c ti?p ? g?i cho NNT theo h??ng d?n t?i Quy tr?nh m?t c?a.b) Ph?n lo?i h? s? ho?n thu?B??c 1. Ph?n lo?i l?n 1 theo quy ?nh c?a Lu?t Qu?n l? thu? ? x?c ?nh h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu??i v?i h? s? ho?n thu? c? k?t qu? ?i chi?u t?i i?m a kho?n 2 i?u n?y l? h? s? ? ngh? ho?n thu? ? i?u ki?n ch?p nh?n, ph?n h? ho?n thu? th?c hi?n ki?m tra c?c th?ng tin v? NNT, th?ng tin khai thu?, th?ng tin ho?n thu?, th?ng tin x? l? vi ph?m ph?p lu?t thu? ? x?c ?nh h? s? ? ngh? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? hay thu?c di?n ho?n thu? tr??c theo quy ?nh t?i i?u 33 Th?ng t? s? 80/2021/TT-BTC.?i v?i h? s? ho?n thu? c? k?t qu? ph?n lo?i ki?m tra tr??c ho?n thu?: Ph?n h? ho?n thu? t? ?ng l?p Phi?u ph?n lo?i h? s? ho?n thu? (m?u s? 02/QTr-HT ban h?nh k?m theo Quy tr?nh n?y), ?ng d?ng TPR t? ?ng c?p nh?t k?t qu? ph?n lo?i theo ph?n h? ho?n thu?.B??c 2. Ph?n lo?i h? s? ho?n thu? l?n 2 theo k?t qu? ?nh gi? r?i ro- Tr??ng h?p ? ?p d?ng ?ng d?ng ph?n t?ch d? li?u v? qu?n l? r?i ro ? ph?n lo?i h? s? ho?n thu??i v?i h? s? ho?n thu? c? k?t qu? ph?n lo?i l?n 1 thu?c di?n ho?n thu? tr??c t?i b??c 1 n?u tr?n, ph?n h? ho?n thu? t? ?ng truy?n th?ng tin sang ?ng d?ng TPR ? th?c hi?n ?nh gi? r?i ro v? ph?n lo?i h? s? ho?n thu? l?n 2.?ng d?ng TPR t? ?ng ki?m tra, ?i chi?u th?ng tin h? s? ? ngh? ho?n thu? v?i c? s? d? li?u v? b? ti?u ch? ?nh gi? r?i ro ho?n thu? ? th?c hi?n ph?n lo?i h? s? ho?n thu? theo y?u c?u qu?n l? thu? c?a t?ng th?i k?.Ngay trong ng?y l?m vi?c, ?ng d?ng TPR t? ?ng tr? k?t qu? ph?n lo?i h? s? ho?n thu? thu?c di?n  Ho?n thu? tr??c ho?c  Ki?m tra tr??c ho?n thu? cho ph?n h? ho?n thu? theo quy ?nh t?i i?u 18 Th?ng t? s? 31/2021/TT-BTC v?o Phi?u ph?n lo?i h? s? ho?n thu? (m?u s? 02/QTr-HT ban h?nh k?m theo Quy tr?nh n?y).Trong th?i gian ?ng d?ng TPR ang ph?n lo?i h? s? ho?n thu?, ?ng d?ng TMS t?m th?i kh?a c?c ch?c nng t?i ph?n h? ho?n thu? li?n quan ?n h? s? ang ??c ph?n lo?i cho ?n khi ?ng d?ng TPR tr? k?t qu? ph?n lo?i.- Tr??ng h?p ch?a ?p d?ng ?ng d?ng ph?n t?ch d? li?u v? qu?n l? r?i ro ? ph?n lo?i h? s? ho?n thu?B? ph?n ph?n lo?i h? s? ho?n thu? r? so?t, ?nh gi? r?i ro ?i v?i c?c h? s? ho?n thu? c? k?t qu? ph?n lo?i ho?n thu? tr??c ? x?c ?nh m?c ? r?i ro theo quy ?nh v? ph?n lo?i qu?n l? r?i ro trong qu?n l? thu? v? c?p nh?t k?t qu? ph?n lo?i v?o Phi?u ph?n lo?i h? s? ho?n thu? (m?u s? 02/QTr-HT ban h?nh k?m theo Quy tr?nh n?y) t?i ph?n h? ho?n thu?. Tr??ng h?p c?n thi?t, Th? tr??ng CQT ch? ?nh b? ph?n kh?c c? ? ki?n tham gia ?nh gi? r?i ro ?i v?i h? s? ho?n thu? ? b? ph?n ch? tr? t?ng h?p k?t qu? ph?n lo?i v?o Phi?u ph?n lo?i h? s? ho?n thu? tr?nh Th? tr??ng CQT ph? duy?t.3. Th?ng b?o v? vi?c ch?p nh?n h? s? ho?n thu?B??c 1. T?o Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu?Cn c? k?t qu? ph?n lo?i h? s? ho?n thu? t?i Phi?u ph?n lo?i h? s? ho?n thu?, ph?n h? ho?n thu? t? ?ng t?o Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC).B? ph?n ph?n lo?i h? s? ho?n thu? r? so?t n?i dung Th?ng b?o, tr?nh L?nh ?o CQT ph? duy?t, k?, ban h?nh Th?ng b?o ho?c th?c hi?n k? ?y quy?n theo Quy tr?nh k? i?n t?.B??c 2. G?i Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? cho NNTVi?c g?i Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) cho NNT b?ng ph??ng th?c i?n t? th?c hi?n theo Quy tr?nh m?t c?a.Tr??ng h?p NNT n?p h? s? b?ng gi?y, b? ph?n ph?n lo?i h? s? ho?n thu? chuy?n Th?ng b?o ? ban h?nh cho b? ph?n HCVT ho?c b? ph?n ti?p nh?n tr?c ti?p ? g?i cho NNT theo Quy tr?nh m?t c?a.B??c 3. Chuy?n Th?ng b?o cho b? ph?n gi?i quy?t ho?n thu?H? th?ng TMS t? ?ng chuy?n h? s? ? ngh? ho?n thu? ? c? Th?ng b?o v? vi?c ch?p nh?n h? s? ho?n thu? ?n b? ph?n gi?i quy?t h? s? ho?n thu? theo ph?n c?ng t?i Danh m?c 3 ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y. ?ng d?ng t? ?ng c?p nh?t th?ng tin ph?n c?ng v? theo d?i ti?n ? gi?i quy?t h? s? ho?n thu?. B? ph?n gi?i quy?t h? s? ho?n thu? c?p nh?t t?n c?n b? gi?i quy?t, l?nh ?o b? ph?n ch?u tr?ch nhi?m ph? duy?t h? s? ho?n thu? tr?n ph?n h? ho?n thu?.Th?i gian th?c hi?n c?c c?ng vi?c n?u t?i kho?n 2, 3 i?u n?y ch?m nh?t l? 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu?.i?u 8. Ti?p nh?n, ph?n lo?i, ch?p nh?n h? s? ? ngh? thanh to?n, ho?n tr? ti?n thu? ? ?ng tr??c, ti?n ph? d?ch v? ho?n thu? GTGT cho ng?n h?ng th??ng m?i (h? s? ? ngh? thanh to?n c?a NHTM)1. Ti?p nh?n h? s? ? ngh? thanh to?n c?a NHTMa) Ti?p nh?n h? s? ? ngh? thanh to?n c?a NHTM g?i b?ng ph??ng th?c i?n t?B??c 1. Ti?p nh?n h? s? ? ngh? thanh to?n c?a NHTMC?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng ki?m tra h? s? ? ngh? thanh to?n c?a NHTM k? khai tr?c tuy?n tr?n C?ng TTT g?i ?n tr??c khi ti?p nh?n h? s? theo c?c i?u ki?n v? ti?p nh?n h? s? i?n t?, bao g?m:- Lo?i h? s? ho?n thu?: H? s? ? ngh? thanh to?n c?a NHTM.- NHTM: L? NHTM ??c B? T?i ch?nh ch?p nh?n tham gia ho?n tr? thu? GTGT cho kh?ch xu?t c?nh theo quy ?nh.- H? s? ? ngh? thanh to?n c?a NHTM ph?i l?p ?ng m?u bi?u, ? th?nh ph?n h? s? theo quy ?nh.- H? s? ??c k? i?n t? ?ng quy ?nh.B??c 2. Tr? Th?ng b?o v? vi?c ti?p nh?n h? s?C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng t?o Th?ng b?o v? vi?c ti?p nh?n/kh?ng ti?p nh?n h? s? g?i NHTM ch?m nh?t kh?ng qu? 15 ph?t k? t? th?i i?m nh?n ??c h? s? ? ngh? thanh to?n c?a NHTM. C? th?:- Tr??ng h?p h? s? ? ngh? thanh to?n c?a NHTM ch?a ? i?u ki?n ti?p nh?n: t? ?ng t?o Th?ng b?o v? vi?c kh?ng ti?p nh?n h? s? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) g?i cho NHTM.- Tr??ng h?p h? s? ? ngh? thanh to?n c?a NHTM ? i?u ki?n ti?p nh?n: t? ?ng t?o Th?ng b?o v? vi?c ti?p nh?n h? s? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) g?i cho NHTM; ?ng th?i, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng chuy?n h? s? v?o ph?n h? QHS (t??ng ?ng v?i CQT ti?p nh?n v? gi?i quy?t h? s? quy ?nh t?i i?u 2 Quy tr?nh n?y).B??c 3. Ph?n c?ng v? chuy?n h? s? ? ti?p nh?n cho b? ph?n gi?i quy?t h? s? ho?n thu?Ph?n h? QHS t? ?ng c?p nh?t b? ph?n gi?i quy?t ho?n thu? theo h??ng d?n t?i i?m a.1 kho?n 3 i?u 5 Quy tr?nh n?y v? chuy?n h? s? ? nh?n b?ng ph??ng th?c i?n t? v?o ph?n h? ho?n thu? ngay sau khi ghi s? nh?n h? s?.b) Ti?p nh?n h? s? ? ngh? thanh to?n c?a NHTM g?i qua ??ng b?u ch?nh ho?c n?p tr?c ti?pB??c 1. Ti?p nh?n h? s? c?a NHTMB? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p th?c hi?n ti?p nh?n h? s? c?a NHTM theo b??c 1 i?m b kho?n 1 i?u 7 Quy tr?nh n?y.B??c 2. Ph?n c?ng v? chuy?n h? s? ? ti?p nh?n cho b? ph?n gi?i quy?t h? s? ho?n thu?- B? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p sau khi ti?p nh?n h? s? th?c hi?n c?p nh?t b? ph?n gi?i quy?t h? s? ho?n thu? theo h??ng d?n t?i i?m a.1 kho?n 3 i?u 5 Quy tr?nh n?y v?o ph?n h? QHS.- Ph?n h? QHS t? ?ng chuy?n h? s? ? ph?n c?ng b? ph?n gi?i quy?t h? s? ho?n thu? v?o ph?n h? ho?n thu? ngay sau khi ghi s? nh?n h? s?.- H? s? ti?p nh?n b?n gi?y ??c b? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p chuy?n ?n b? ph?n gi?i quy?t h? s? ho?n thu? ngay trong ng?y l?m vi?c ho?c ch?m nh?t l? ?u gi? ng?y l?m vi?c ti?p theo.2. Ki?m tra h? s? ? i?u ki?n ch?p nh?n v? ph?n lo?i h? s? ho?n thu?B??c 1. Ki?m tra i?u ki?n ch?p nh?n gi?i quy?t h? s? ? ngh? thanh to?n c?a NHTMNgay sau khi h? s? ? ngh? thanh to?n c?a NHTM ??c chuy?n v?o ph?n h? ho?n thu?, ph?n h? ho?n thu? t? ?ng th?c hi?n ?i chi?u theo tr??ng h?p ho?n, ?i t??ng ho?n, th?ng tin ? ngh? thanh to?n c?a NHTM.- Tr??ng h?p k?t qu? ?i chi?u kh?ng kh?p ?ng, ph?n h? ho?n thu? t? ?ng t?o Th?ng b?o v? vi?c kh?ng ch?p nh?n h? s? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC), n?u r? l? do.- Tr??ng h?p k?t qu? ?i chi?u kh?p ?ng, cn c? k?t qu? ph?n lo?i h? s? ? ngh? thanh to?n c?a NHTM, ph?n h? ho?n thu? t? ?ng t?o Th?ng b?o v? vi?c ch?p nh?n h? s? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC).B??c 2. Ph?n lo?i h? s? ho?n thu?H? s? ? ngh? thanh to?n c?a NHTM ??c ph?n lo?i theo h??ng d?n t?i i?m d kho?n 2 i?u 7 Quy tr?nh n?y.B??c 3. Ban h?nh, g?i Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n h? s?Vi?c ban h?nh v? g?i Th?ng b?o cho NHTM th?c hi?n theo h??ng d?n t?i kho?n 2, kho?n 3 i?u 7 Quy tr?nh n?y.Th?i gian th?c hi?n c?c c?ng vi?c n?u t?i kho?n 2 i?u n?y l? ngay trong ng?y l?m vi?c ho?c ch?m nh?t l? ng?y l?m vi?c ti?p theo k? t? ng?y ban h?nh Th?ng b?o v? vi?c ti?p nh?n h? s?.i?u 9. Ti?p nh?n, ph?n lo?i, ch?p nh?n h? s? ? ngh? ho?n ?i v?i tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng 1. Ti?p nh?n, ph?n lo?i, ch?p nh?n h? s? ? ngh? ho?n- CQT qu?n l? tr?c ti?p NNT th?c hi?n ti?p nh?n, ch?p nh?n h? s? ng k? thay ?i th?ng tin c?a NNT, h? s? ch?m d?t hi?u l?c m? s? thu? c?a NNT theo h??ng d?n t?i Quy tr?nh qu?n l? ng k? thu?.- B? ph?n Thanh tra-Ki?m tra th?c hi?n ki?m tra t?i tr? s? c?a NNT theo Quy tr?nh ki?m tra thu?. Bi?n b?n ki?m tra thu? ph?i x?c ?nh ??c s? thu? ? i?u ki?n ho?n, s? thu? kh?ng ??c ho?n, s? n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t v? ghi r? ? ki?n c?a NNT v? vi?c ? ngh? ho?n, kh?ng ho?n ho?c ? ngh? chuy?n ti?p cho doanh nghi?p ??c k? th?a ti?p t?c khai s? thu? GTGT ch?a ??c kh?u tr? h?t, x? l? s? thu? n?p th?a (n?u c?) theo quy ?nh.- H? th?ng TMS kh?ng t?o Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu? ?i v?i tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng thu?c di?n CQT ph?i ki?m tra t?i tr? s? c?a NNT theo quy ?nh t?i i?m g kho?n 1 i?u 110 Lu?t Qu?n l? thu?. 2. T?o ? ngh? ho?n thu? ?i v?i tr??ng h?p thu?c di?n ki?m tra t?i tr? s? NNT- Ph?n h? QHS v? ph?n h? ho?n thu? t? ?ng t?o ? ngh? ho?n thu? v?i s? thu? ? i?u ki?n ho?n thu? t?i Bi?n b?n ki?m tra thu? ? ??c c?p nh?t v?o ph?n h? TTR.Tr??ng h?p ?ng d?ng ch?a t? ?ng t?o ? ngh? ho?n thu?, b? ph?n Thanh tra - Ki?m tra th?c hi?n t?o ? ngh? ho?n thu? tr?n ph?n h? QHS v? c?p nh?t ? ngh? ho?n thu? t?i ph?n h? ho?n thu?.- Ph?n h? ho?n thu? t? ?ng c?p nh?t tr?ng th?i ph?n lo?i h? s? ho?n thu? l?  H? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? ; H? th?ng TMS kh?ng t?o Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? ?i v?i tr??ng h?p chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng thu?c di?n CQT ph?i ki?m tra t?i tr? s? c?a NNT.- H? th?ng TMS t? ?ng c?p nh?t b? ph?n Thanh tra - Ki?m tra l? b? ph?n gi?i quy?t h? s? ho?n thu? theo Danh m?c 3 ban h?nh k?m theo Ph? l?c s? II Quy tr?nh n?y.i?u 10. Ti?p nh?n, ph?n lo?i, ch?p nh?n h? s? ? ngh? ho?n ?i v?i ho?n thu? TNCN1. Ti?p nh?n, ch?p nh?n h? s? quy?t to?n thu? TNCN c?a NNT c? ch? ti?u ? ngh? ho?n tr?Vi?c ti?p nh?n, ch?p nh?n h? s? quy?t to?n thu? thu nh?p c? nh?n c?a NNT theo quy ?nh t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? thu? c?a NNT.Tr??ng h?p s? li?u tr?n h? s? quy?t to?n thu? TNCN c?a NNT kh?ng kh?p ?ng v?i s? li?u t?ng h?p trong k? quy?t to?n thu? ph?t sinh t?i t?t c? c?c CQT tr?n to?n qu?c t?i c? s? d? li?u qu?n l? thu? c?a ng?nh (bao g?m thu nh?p ??c nh?n, s? thu? ph?i n?p, s? thu? ? n?p, s? thu? ? kh?u tr? qua c? quan chi tr?, s? thu? ??c gi?m, th?ng tin k? khai gi?m tr? gia c?nh cho b?n th?n v? ng??i ph? thu?c): CQT l?p v? g?i Th?ng b?o y?u c?u NNT gi?i tr?nh, b? sung th?ng tin t?i li?u theo quy ?nh t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? thu? c?a NNT.2. Th?ng b?o v? vi?c ti?p nh?n v? t?o h? s? ? ngh? ho?n thu?a) H? s? NNT g?i theo ph??ng th?c i?n t?B??c 1. Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu?Ngay sau khi tr? Th?ng b?o v? vi?c ch?p nh?n h? s? quy?t to?n thu? thu nh?p c? nh?n theo h??ng d?n t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? thu? c?a NNT, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng t?o Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) ?i v?i T? khai quy?t to?n thu? TNCN c? ch? ti?u ? ngh? ho?n tr? g?i cho NNT.B??c 2. T?o h? s? ? ngh? ho?n thu?Ngay sau khi tr? Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu?, ph?n h? QHS, ph?n h? ho?n thu? t? ?ng t?o h? s? ? ngh? ho?n thu? v? c?p nh?t b? ph?n ph?n lo?i h? s? ho?n thu? theo Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y.b) H? s? NNT g?i qua ??ng b?u ch?nh ho?c n?p tr?c ti?pB? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p th?c hi?n ti?p nh?n h? s? quy?t to?n thu? TNCN c?a NNT theo h??ng d?n t?i Quy tr?nh m?t c?a. Ph?n h? QHS, ph?n h? ho?n thu? t? ?ng t?o h? s? ? ngh? ho?n thu? v? Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) ?i v?i T? khai quy?t to?n thu? TNCN c? ch? ti?u ? ngh? ho?n tr? ? ??c Th?ng b?o v? vi?c ch?p nh?n h? s? khai thu? v? c?p nh?t b? ph?n ph?n lo?i h? s? ho?n thu? theo Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y.3. Ki?m tra h? s? ho?n thu? ? i?u ki?n ch?p nh?n v? ph?n lo?i h? s? ho?n thu?a) Ki?m tra h? s? ho?n thu? ? i?u ki?n ch?p nh?nNgay sau khi h? s? ? ngh? ho?n thu? c?a NNT ??c chuy?n v?o ph?n h? ho?n thu?, h? th?ng ?ng d?ng TMS t? ?ng th?c hi?n ?i chi?u s? li?u k? khai tr?n t? khai quy?t to?n thu? TNCN c?a NNT v?i s? li?u t?ng h?p trong k? quy?t to?n thu? ph?t sinh t?i t?t c? c?c CQT tr?n to?n qu?c t?i c? s? d? li?u qu?n l? thu? (bao g?m thu nh?p ch?u thu?, s? ph?i n?p, s? thu? ? n?p, s? thu? ? kh?u tr? qua c? quan chi tr?, s? k? khai gi?m tr? gia c?nh cho b?n th?n v? ng??i ph? thu?c).- H? s? ho?n thu? ? i?u ki?n ch?p nh?n l? h? s? c? s? li?u k? khai kh?p ?ng v?i s? li?u t?ng h?p quy?t to?n t?i c? s? d? li?u qu?n l? thu? ho?c h? s? c? s? li?u k? khai kh?ng kh?p ?ng v?i s? li?u t?ng h?p quy?t to?n t?i c? s? d? li?u qu?n l? thu? nh?ng t?i ph?n h? x? l? t? khai ? ch?p nh?n gi?i tr?nh b? sung th?ng tin t?i li?u c?a NNT.- H? s? ho?n thu? kh?ng ? i?u ki?n ch?p nh?n l? h? s? c? s? li?u k? khai kh?ng kh?p ?ng v?i s? li?u t?ng h?p quy?t to?n t?i c? s? d? li?u qu?n l? thu? nh?ng ch?a c? gi?i tr?nh b? sung th?ng tin t?i li?u c?a NNT ho?c ch?a ??c ph?n h? x? l? t? khai ch?p nh?n gi?i tr?nh b? sung th?ng tin t?i li?u c?a NNT.b) Ph?n lo?i h? s? ho?n thu? ? i?u ki?n ch?p nh?n th?c hi?n t??ng t? c?c b??c theo h??ng d?n t?i kho?n 2 i?u 7 Quy tr?nh n?y.4. G?i Th?ng b?o v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? cho NNTCn c? k?t qu? ki?m tra i?u ki?n ch?p nh?n h? s? ho?n thu? v? k?t qu? ph?n lo?i h? s? ho?n thu?, ph?n h? ho?n thu? th?c hi?n t?o Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? t??ng t? kho?n 3 i?u 7 Quy tr?nh n?y.?i v?i Th?ng b?o v? vi?c kh?ng ch?p nh?n h? s? ? ngh? ho?n thu?, NNT ph?i khai b? sung h? s? khai quy?t to?n thu? TNCN ho?c gi?i tr?nh, b? sung th?ng tin t?i li?u theo h??ng d?n t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? thu? c?a NNT. Vi?c g?i Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? cho NNT th?c hi?n t??ng t? c?c b??c theo h??ng d?n t?i kho?n 2 i?u 7 Quy tr?nh n?y.Th?i gian th?c hi?n c?c c?ng vi?c n?u t?i kho?n 2, 3, 4 i?u n?y ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o v? vi?c ti?p nh?n h? s? ? ngh? ho?n thu?.5. Chuy?n h? s? cho b? ph?n gi?i quy?t ho?n thu?H? th?ng TMS t? ?ng chuy?n h? s? ? ngh? ho?n thu? ? c? Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? ?n b? ph?n gi?i quy?t h? s? ho?n thu? TNCN theo ph?n c?ng t?i Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y.i?u 11. Ti?p nh?n, ph?n lo?i, ch?p nh?n h? s? ? ngh? ho?n ?i v?i ho?n n?p th?a1. Ti?p nh?n h? s? ? ngh? ho?n c?a NNTa) Ti?p nh?n h? s? ? ngh? ho?n thu? c?a NNT g?i b?ng ph??ng th?c i?n t?B??c 1. Ti?p nh?n h? s? c?a NNTC?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng ki?m tra h? s? do NNT k? khai tr?c tuy?n tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i ?n.Tr??ng h?p NNT g?i h? s? ? ngh? b? tr? kho?n n?p th?a v?i kho?n n?, kho?n thu ph?t sinh theo quy ?nh t?i i?m a4 kho?n 1 i?u 25 Th?ng t? s? 80/2021/TT-BTC m? kh?ng c? ? ngh? ho?n n?p th?a hay ? ngh? ho?n ki?m b? tr? thu NSNN th? vi?c ti?p nh?n, gi?i quy?t h? s? ? ngh? b? tr? kho?n n?p th?a c?a NNT ??c th?c hi?n theo Quy tr?nh k? khai, n?p thu? v? qu?n l? ngh)a v? NNT.?Tr??ng h?p NNT g?i h? s? ? ngh? ho?n n?p th?a ho?c h? s? ? ngh? ho?n ki?m b? tr? thu NSNN ? ? ngh? x? l? kho?n n?p th?a th? h? s? ? ngh? ho?n thu? ? i?u ki?n ti?p nh?n bao g?m:- H? s? ? ngh? ho?n ph?i thu?c m?t trong c?c lo?i h? s? ho?n thu? t??ng ?ng v?i t?ng tr??ng h?p ho?n thu? theo quy ?nh.- H? s? ? ngh? ho?n ph?i l?p ?ng, ? th?nh ph?n h? s? t??ng ?ng v?i t?ng lo?i h? s? ho?n thu? theo quy ?nh.- M? ?nh danh kho?n ph?i n?p (n?u c?) c?a s? ti?n ? ngh? ho?n, s? ti?n ? ngh? b? tr? tr?n h? s? ? ngh? ho?n thu? ph?i kh?p ?ng.- H? s? ??c NNT k? i?n t? ?ng quy ?nh.B??c 2. Tr? Th?ng b?o v? vi?c ti?p nh?n h? s?Th?c hi?n t??ng t? b??c 2 i?m a kho?n 1 i?u 7 Quy tr?nh n?y.B??c 3. Ph?n c?ng v? chuy?n h? s? ? ti?p nh?n cho b? ph?n ph?n lo?i h? s? ho?n thu?Th?c hi?n t??ng t? b??c 3 i?m a kho?n 1 i?u 7 Quy tr?nh n?y.b) Ti?p nh?n h? s? ? ngh? ho?n c?a NNT g?i qua ??ng b?u ch?nh ho?c n?p tr?c ti?pTh?c hi?n t??ng t? i?m b kho?n 1 i?u 7 Quy tr?nh n?y.2. Ki?m tra h? s? ho?n thu? ? i?u ki?n ch?p nh?n v? ph?n lo?i h? s? ho?n thu?B??c 1. Ki?m tra i?u ki?n ch?p nh?n gi?i quy?t h? s? ho?n thu?Ngay sau khi h? s? ? ngh? ho?n thu? i?n t? c?a NNT ??c chuy?n v?o ph?n h? ho?n thu?, ho?c ngay sau khi b? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p c?p nh?t h? s? ? ngh? ho?n thu? v?o ph?n h? QHS v? t? ?ng chuy?n v?o ph?n h? ho?n thu? th? ph?n h? ho?n thu? t? ?ng ?i chi?u theo tr??ng h?p ho?n, ?i t??ng ho?n, kho?n n?p th?a v? th?ng tin ? ngh? x? l? kho?n n?p th?a c?a NNT.H? s? ? i?u ki?n ch?p nh?n gi?i quy?t ho?n thu? l? h? s? thu?c tr??ng h?p, ?i t??ng ho?n thu? v? c? s? thu? n?p th?a, s? thu? ? ngh? ho?n, s? thu? ? ngh? b? tr? kh?p ?ng v?i ngh)a v? thu? c?a NNT tr?n TMS.B??c 2. Ban h?nh Th?ng b?o kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? ?i v?i h? s? kh?ng ? i?u ki?n ch?p nh?n gi?i quy?t ho?n thu?.Th?c hi?n t??ng t? b??c 2 i?m a kho?n 2 i?u 7 Quy tr?nh n?y.B??c 3. Ph?n lo?i h? s? ho?n thu?Th?c hi?n t??ng t? i?m b kho?n 2 i?u 7 Quy tr?nh n?y.3. Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu?Tr?n c? s? k?t qu? ki?m tra i?u ki?n ch?p nh?n gi?i quy?t h? s? ho?n thu? v? cn c? k?t qu? ph?n lo?i h? s? ho?n thu?, ph?n h? ho?n thu? t?o Th?ng b?o v? vi?c ch?p nh?n h? s? ? ngh? ho?n thu? v? th?c hi?n t??ng t? kho?n 3 i?u 7 Quy tr?nh n?y.i?u 12. Ti?p nh?n gi?i quy?t ho?n thu? ki?m b? tr? ?i v?i NNT kh?ng ho?t ?ng t?i ?a ch? ? ng k? theo quy ?nh t?i kho?n 2 i?u 26 Th?ng t? s? 80/2021/TT-BTCCn c? k?t qu? x?c ?nh kho?n n?p th?a, kho?n c?n n? c?a NNT kh?ng ho?t ?ng t?i ?a ch? ? ng k? theo Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? c?a NNT, ph?n h? QHS, ph?n h? ho?n thu? t? ?ng t?o ? ngh? ho?n ki?m b? tr? v?i s? thu? ? ngh? ho?n b?ng s? ti?n n? ??c b? tr?, kh?ng c? ph?n c?n l?i ??c ho?n tr? sau khi b? tr?.Ph?n h? ho?n thu?, ?ng d?ng TPR kh?ng th?c hi?n ph?n lo?i h? s? ho?n thu? ?i v?i NNT kh?ng ho?t ?ng t?i ?a ch? ? ng k? theo quy ?nh t?i kho?n 2 i?u 26 Th?ng t? s? 80/2021/TT-BTC; h? th?ng TMS kh?ng t?o th?ng b?o v? vi?c ti?p nh?n, ch?p nh?n h? s? ho?n thu? thu?c tr??ng h?p n?y.i?u 13. Ti?p nh?n v? ch?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNT1. Ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNTa) Ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNT g?i b?ng ph??ng th?c i?n t?B??c 1. Ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNT- C?ng th?ng tin i?n t? c?a T?ng c?c Thu? th?c hi?n ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNT v? t? ?ng th?c hi?n ki?m tra i?u ki?n ti?p nh?n nh? sau:+ M? h? s? ? ngh? ho?n thu? ghi tr?n Th?ng b?o v? vi?c ti?p nh?n h? s? ho?n thu? (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) tr?ng kh?p v?i m? h? s? ? ngh? h?y t?i Vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNT.+ H? s? ? ngh? ho?n c?a NNT ? ngh? h?y thu?c c?c tr?ng th?i ch?a c?ng b? quy?t ?nh ki?m tra t?i tr? s? c?a NNT (?i v?i h? s? thu?c di?n ki?m tra tr??c ho?n thu?) ho?c ch?a ban h?nh Quy?t ?nh ho?n thu? ho?c Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (?i v?i h? s? thu?c di?n ho?n thu? tr??c).C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng t?o Th?ng b?o v? vi?c ti?p nh?n/kh?ng ti?p nh?n Vn b?n ? ngh? h?y h? s? ? ngh? ho?n g?i NNT ch?m nh?t kh?ng qu? 15 ph?t k? t? th?i i?m nh?n ??c h? s? c?a NNT. C? th?:- Tr??ng h?p Vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNT kh?ng ? i?u ki?n ti?p nh?n: T? ?ng t?o v? g?i Th?ng b?o kh?ng ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) cho NNT.- Tr??ng h?p Vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNT ? i?u ki?n ti?p nh?n: t? ?ng t?o v? g?i Th?ng b?o v? vi?c ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n (m?u s? 01/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) cho NNT; ?ng th?i, C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng chuy?n h? s? v?o ph?n h? QHS (t??ng ?ng v?i CQT ti?p nh?n v? gi?i quy?t h? s? quy ?nh t?i i?u 4 Quy tr?nh n?y).B??c 2. Chuy?n Vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNT v?o h? th?ngPh?n h? QHS t? ?ng x?c ?nh tr?ng th?i gi?i quy?t ho?n thu? c?a h? s? ? ngh? ho?n ? ngh? h?y, b? ph?n ang gi?i quy?t h? s? ho?n thu? v? th?c hi?n:- C?p nh?t ph?n c?ng gi?i quy?t vn b?n ? ngh? h?y h? s? ? ngh? ho?n tr?n ph?n h? QHS.- C?p nh?t tr?ng th?i h?y h? s? ? ngh? ho?n c?a NNT v?o ph?n h? ho?n thu? v? ph?n h? QHS ngay sau khi ghi s? nh?n h? s? ?i v?i vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNT.B??c 3. Th?ng b?o tr?ng th?i gi?i quy?t h? s? ? ngh? ho?n thu? cho NNTPh?n h? ho?n thu?, ph?n h? QHS t? ?ng chuy?n tr?ng th?i  HSHT ? h?y theo ? ngh? c?a NNT ; ?ng th?i t? ?ng chuy?n th?ng tin tr?ng th?i gi?i quy?t h? s? ? ngh? ho?n thu? cho C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.b) Ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNT g?i qua ??ng b?u ch?nh ho?c n?p tr?c ti?p t?i b? ph?n ti?p nh?nB??c 1. Ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNTB? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p th?c hi?n ti?p nh?n vn b?n c?a NNT theo h??ng d?n t?i Quy tr?nh m?t c?a.B??c 2. Chuy?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n ? ti?p nh?n cho b? ph?n ang gi?i quy?t h? s? ho?n thu? ? c? ? ngh? h?yB? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p sau khi ti?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n th?c hi?n:- Tra c?u, x?c ?nh tr?ng th?i gi?i quy?t ho?n thu? c?a h? s? ? ngh? ho?n ? ngh? h?y, b? ph?n ang gi?i quy?t h? s? ? ngh? ho?n thu? ? c? ? ngh? h?y t?i ph?n h? QHS.- C?p nh?t ph?n c?ng gi?i quy?t vn b?n ? ngh? h?y h? s? ? ngh? ho?n tr?n ph?n h? QHS.- Ph?n h? QHS t? ?ng chuy?n vn b?n ? ph?n c?ng b? ph?n ang gi?i quy?t h? s? ? ngh? ho?n thu? ? c? ? ngh? h?y v?o ph?n h? ho?n thu? ngay sau khi ghi s? nh?n h? s? ?i v?i vn b?n ? ngh? h?y h? s? ? ngh? ho?n c?a NNT.2. Ch?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNTB??c 1. L?p Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu?- ?i v?i HSHT ch?a ??c CQT tr? Th?ng b?o v? vi?c ch?p nh?n h? s? ho?n thu?: B? ph?n ph?n lo?i h? s? ho?n thu? l?p Th?ng b?o v? vi?c ch?p nh?n h?y h? s? ? ngh? ho?n (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC), g?i NNT ?ng th?i ?ng h? s? ? ngh? ho?n tr?n s? ghi h? s? t?i ph?n h? QHS tr??c th?i h?n tr? Th?ng b?o v? vi?c ch?p nh?n HSHT.- ?i v?i HSHT ? ??c CQT tr? Th?ng b?o v? vi?c ch?p nh?n h? s? ho?n thu?: B? ph?n gi?i quy?t h? s? ho?n thu? ki?m tra t?nh tr?ng gi?i quy?t h? s? ho?n thu? ? l?p Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n h?y h? s? ho?n thu? (m?u s? 02/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC).B??c 2. Ban h?nh, g?i Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n h?y h? s? ? ngh? ho?n thu?L?nh ?o b? ph?n ph?n lo?i h? s? ho?n thu? ho?c b? ph?n gi?i quy?t h? s? ho?n thu? ph? duy?t, k?, ban h?nh Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n h?y h? s? ? ngh? ho?n thu? theo Quy tr?nh m?t c?a.Tr??ng h?p Th?ng b?o v? vi?c ch?p nh?n h?y h? s? ? ngh? ho?n thu? ??c ban h?nh, ph?n h? ho?n thu? t? ?ng ?ng h? s? ho?n thu?.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n h?y h? s? ? ngh? ho?n thu? cho NNT theo quy ?nh t?i Quy tr?nh m?t c?a.Th?i h?n ban h?nh Th?ng b?o v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n h?y h? s? ? ngh? ho?n thu? c?a CQT l? 3 ng?y l?m vi?c k? t? ng?y nh?n ??c Vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu? c?a NNT.i?u 14. Ti?p nh?n, ch?p nh?n h? s? gi?i tr?nh, b? sung th?ng tin t?i li?u c?a NNT v? h? s? ? ngh? ho?n thu?1. Ti?p nh?n h? s? gi?i tr?nh, b? sung th?ng tin t?i li?u c?a NNT g?i b?ng ph??ng th?c i?n t?B??c 1. Ti?p nh?n h? s? gi?i tr?nh, b? sung c?a NNT C?ng th?ng tin i?n t? c?a T?ng c?c Thu? t? ?ng ti?p nh?n v? ghi nh?n h? s? gi?i tr?nh, b? sung th?ng tin t?i li?u theo m? h? s? ? ngh? ho?n thu? c?a NNT.Tr??ng h?p h? s? gi?i tr?nh, b? sung th?ng tin t?i li?u c?a NNT kh?ng c? ho?c kh?ng ?ng m? h? s? ? ngh? ho?n thu? ho?c tr?ng th?i gi?i quy?t h? s? ? ngh? ho?n thu? l? ? h?y h? s? ? ngh? ho?n thu?: C?ng th?ng tin i?n t? c?a T?ng c?c Thu? kh?ng ti?p nh?n h? s? gi?i tr?nh, b? sung c?a NNT.B??c 2. Chuy?n h? s? gi?i tr?nh, b? sung c?a NNT cho b? ph?n ph?n lo?i h? s? ho?c gi?i quy?t h? s? ho?n thu?.- C?ng th?ng tin i?n t? c?a T?ng c?c Thu? chuy?n h? s? gi?i tr?nh, b? sung c?a NNT ? ??c ti?p nh?n v?o ph?n h? QHS v? ph?n h? ho?n thu?.- Ph?n h? QHS, ph?n h? ho?n thu? t? ?ng ghi nh?n th?ng tin h? s? gi?i tr?nh, b? sung theo m? h? s? ? ngh? ho?n thu?. Ph?n h? ho?n thu? c?p nh?t tr?ng th?i HSHT ? c? gi?i tr?nh, b? sung ? b? ph?n ph?n lo?i ho?c b? ph?n gi?i quy?t h? s? ho?n thu? bi?t, ti?p t?c gi?i quy?t h? s?.2. Ti?p nh?n h? s? gi?i tr?nh, b? sung th?ng tin t?i li?u c?a NNT g?i qua ??ng b?u ch?nh ho?c n?p tr?c ti?pB??c 1. Ti?p nh?n h? s? c?a NNTB? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p th?c hi?n ti?p nh?n h? s? gi?i tr?nh, b? sung c?a NNT theo h??ng d?n t?i Quy tr?nh m?t c?a.B??c 2. Chuy?n h? s? ? ti?p nh?n cho b? ph?n ph?n lo?i ho?n thu? ho?c b? ph?n gi?i quy?t h? s? ho?n thu?- B? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p sau khi ti?p nh?n h? s? gi?i tr?nh, b? sung th?c hi?n c?p nh?t h? s? gi?i tr?nh, b? sung theo m? h? s? ho?n thu? ? b? ph?n ph?n lo?i h? s? ho?c b? ph?n gi?i quy?t h? s? bi?t, ti?p t?c gi?i quy?t h? s? ho?n thu?.- Ph?n h? ho?n thu? t? ?ng ghi nh?n h? s? gi?i tr?nh, b? sung th?ng tin t?i li?u c?a NNT ngay sau khi b? ph?n HCVT, b? ph?n ti?p nh?n tr?c ti?p c?p nh?t h? s? gi?i tr?nh b? sung v?o ph?n h? QHS.- H? s? ti?p nh?n b?n gi?y ??c chuy?n ?n b? ph?n ang gi?i quy?t h? s? ho?n thu? (b? ph?n ph?n lo?i ho?n thu? ho?c b? ph?n gi?i quy?t h? s? ho?n thu?) ngay trong ng?y l?m vi?c ho?c ch?m nh?t l? ?u gi? ng?y l?m vi?c ti?p theo.3. Ti?p nh?n gi?i tr?nh, b? sung th?ng tin t?i li?u c?a NNT trong tr??ng h?p NNT gi?i tr?nh tr?c ti?p t?i CQTB? ph?n ph?n lo?i h? s? ho?n thu? ho?c b? ph?n gi?i quy?t h? s? ho?n thu? l?p Bi?n b?n l?m vi?c (m?u 02/KTT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) tr?n h? th?ng TMS, l?m r? n?i dung gi?i tr?nh, b? sung th?ng tin c?a NNT. ?ng th?i, ph?n h? ho?n thu? v? ph?n h? QHS t? ?ng ghi nh?n th?ng tin gi?i tr?nh, b? sung t?i li?u c?a NNT theo m? h? s? ho?n thu?.4. Ti?p nh?n, ch?p nh?n h? s? ? ngh? ho?n thu? TNCN theo h? s? khai quy?t to?n thu? TNCN b? sung c?a c? nh?n tr?c ti?p quy?t to?n thu?Vi?c ti?p nh?n, ch?p nh?n h? s? khai quy?t to?n thu? TNCN b? sung ??c th?c hi?n theo h??ng d?n t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? thu? c?a NNT.Ngay sau khi Th?ng b?o v? vi?c ti?p nh?n h? s? quy?t to?n thu? TNCN b? sung ??c ban h?nh, ph?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ho?n thu? c? k? ? ngh? ho?n thu? c?ng k? h? s? khai thu? b? sung c?a NNT ang ??c CQT gi?i quy?t (n?u c?) sang tr?ng th?i t?m d?ng gi?i quy?t h? s? cho ?n khi h? s? khai thu? b? sung ??c tr? th?ng b?o ch?p nh?n ho?c kh?ng ch?p nh?n.a) Tr??ng h?p h? s? khai quy?t to?n thu? TNCN b? sung ??c tr? th?ng b?o ch?p nh?na1) Tr??ng h?p h? s? khai thu? TNCN b? sung c? ch? ti?u ? ngh? ho?n tr? v? CQT ch?a ban h?nh quy?t ?nh ho?n thu? ?i v?i h? s? ang gi?i quy?tB??c 1. X? l? ?i v?i h? s? ho?n thu? TNCN ang gi?i quy?tPh?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ho?n thu? TNCN ang gi?i quy?t t? tr?ng th?i t?m d?ng gi?i quy?t h? s? sang tr?ng th?i k?t th?c gi?i quy?t h? s?.B??c 2. Ti?p nh?n, t?o h? s? ? ngh? ho?n thu? theo h? s? khai thu? b? sung.Th?c hi?n t??ng t? kho?n 1 i?u 10 Quy tr?nh n?y.B??c 3. Ch?p nh?n/kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? theo h? s? khai thu? TNCN b? sungC?c b??c ki?m tra h? s?, ph?n lo?i h? s?, g?i Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n v? chuy?n h? s? cho b? ph?n gi?i quy?t ho?n thu? th?c hi?n t??ng t? theo h??ng d?n t?i kho?n 2, kho?n 3, kho?n 4 i?u 10 Quy tr?nh n?y.a.2) Tr??ng h?p h? s? khai quy?t to?n thu? TNCN b? sung i?u ch?nh tng ch? ti?u ? ngh? ho?n thu? v? CQT ? ban h?nh quy?t ?nh ho?n thu? ?i v?i s? thu? ? ngh? ho?n t?i h? s? khai quy?t to?n thu? TNCN tr??c ?B??c 1. X? l? ?i v?i h? s? ho?n thu? TNCN ang gi?i quy?tPh?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ho?n thu? TNCN ang gi?i quy?t t? tr?ng th?i t?m d?ng gi?i quy?t h? s? sang tr?ng th?i tr??c khi t?m d?ng ? b? ph?n gi?i quy?t h? s? ho?n thu? TNCN ti?p t?c gi?i quy?t h? s?.B??c 2. Ti?p nh?n, t?o h? s? ? ngh? ho?n thu? TNCN theo h? s? khai thu? TNCN b? sungTh?c hi?n t??ng t? theo h??ng d?n t?i kho?n 1 i?u 10 Quy tr?nh n?y. S? thu? ? ngh? ho?n l? s? thu? ch?nh l?ch tng c?a h? s? khai thu? b? sung v?i s? thu? ? ??c gi?i quy?t ho?n thu? t?i h? s? khai thu? tr??c ?.B??c 3. Ch?p nh?n/kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? theo h? s? khai thu? TNCN b? sungC?c b??c ki?m tra h? s?, ph?n lo?i h? s?, g?i th?ng b?o ch?p nh?n/kh?ng ch?p nh?n v? chuy?n h? s? cho b? ph?n gi?i quy?t ho?n thu? th?c hi?n t??ng t? theo h??ng d?n t?i kho?n 2, kho?n 3, kho?n 4 i?u 10 Quy tr?nh n?y.a.3) Tr??ng h?p h? s? khai quy?t to?n thu? TNCN b? sung i?u ch?nh gi?m ch? ti?u ? ngh? ho?n thu? v? CQT ? ban h?nh quy?t ?nh ho?n thu? ?i v?i s? thu? ? ngh? ho?n t?i h? s? khai quy?t to?n thu? TNCN tr??c ?a.3.1) Tr??ng h?p KBNN ch?a chi ho?n cho NNTB??c 1. X? l? ?i v?i h? s? ho?n thu? ang gi?i quy?tPh?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ho?n thu? TNCN ang gi?i quy?t t? tr?ng th?i t?m d?ng gi?i quy?t h? s? sang tr?ng th?i ch? h?y L?nh ho?n thu?. CQT th?c hi?n h?y l?nh ho?n thu? ? g?i sang KBNN v? k?t th?c gi?i quy?t h? s? ho?n thu? TNCN ngay sau khi nh?n ??c ph?n h?i ch?p nh?n h?y L?nh ho?n c?a KBNN.B??c 2. Ti?p nh?n, t?o h? s? ? ngh? ho?n thu? TNCN theo h? s? khai thu? b? sungTh?c hi?n t??ng t? kho?n 1 i?u 10 Quy tr?nh n?y.B??c 3. Ch?p nh?n/kh?ng ch?p nh?n h? s? ? ngh? ho?n thu? TNCN theo h? s? khai thu? TNCN b? sungC?c b??c ki?m tra h? s?, ph?n lo?i h? s?, g?i Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n v? chuy?n h? s? cho b? ph?n gi?i quy?t ho?n thu? th?c hi?n t??ng t? theo h??ng d?n t?i kho?n 2, kho?n 3, kho?n 4 i?u 10 Quy tr?nh n?y.a.3.2) Tr??ng h?p KBNN ? chi ho?nB? ph?n gi?i quy?t h? s? ho?n thu? TNCN cn c? h? s? khai thu? TNCN b? sung ? ??c ch?p nh?n, s? thu? ? chi ho?n ? r? so?t, x?c ?nh s? thu? ? i?u ki?n ho?n, s? thu? ph?i thu h?i ho?n c?a NNT.a.4) Tr??ng h?p h? s? khai quy?t to?n thu? TNCN b? sung kh?ng thay ?i ch? ti?u ? ngh? ho?n thu? v? CQT ? ban h?nh quy?t ?nh ho?n thu?.B??c 1. Chuy?n tr?ng th?i h? s? ang gi?i quy?tPh?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ho?n thu? TNCN ang gi?i quy?t t? tr?ng th?i t?m d?ng gi?i quy?t h? s? sang tr?ng th?i tr??c khi t?m d?ng gi?i quy?t h? s?.B??c 2. B? ph?n gi?i quy?t h? s? ho?n thu? TNCN cn c? h? s? khai thu? TNCN b? sung ? ??c ch?p nh?n, s? thu? ? chi ho?n (n?u c?) ? r? so?t, x?c ?nh s? thu? ? i?u ki?n ho?n ? chi ho?n cho NNT theo ?ng quy ?nh.b) Tr??ng h?p h? s? khai quy?t to?n thu? TNCN b? sung ??c tr? th?ng b?o kh?ng ch?p nh?nPh?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ho?n thu? TNCN ang gi?i quy?t t? tr?ng th?i t?m d?ng gi?i quy?t h? s? sang tr?ng th?i tr??c khi t?m d?ng ? b? ph?n gi?i quy?t h? s? ti?p t?c gi?i quy?t h? s?.M?c 2. GI?I QUY?T H? S? HO?N THU?i?u 15. X?c ?nh s? thu? ? i?u ki?n ho?n thu?1. X?c ?nh s? thu? ? i?u ki?n ho?n thu? ?i v?i h? s? ho?n thu? thu?c di?n ho?n thu? tr??ca) Tr??ng h?p ho?n theo theo quy ?nh c?a ph?p lu?t thu?B? ph?n gi?i quy?t h? s? ho?n thu? thu?c di?n ho?n thu? tr??c cn c? h? s? ho?n thu? i?n t? tr?n ph?n h? ho?n thu? ho?c h? s? ho?n thu? b?ng gi?y do b? ph?n ph?n lo?i h? s? ho?n thu? chuy?n ?n v? th?c hi?n:B??c 1. ?i chi?u h? s? ho?n thu?Cn c? h? s? ho?n thu? c?a NNT v? th?ng tin v? NNT do CQT qu?n l? t?i c? s? d? li?u ? x?c ?nh ?i t??ng v? tr??ng h?p ??c ho?n thu?, c? th?:- Tr??ng h?p x?c ?nh h? s? ho?n thu? kh?ng thu?c ?i t??ng v? tr??ng h?p ??c ho?n thu?, ph?n h? ho?n thu? t?o, tr? Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (m?u s? 04/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) g?i cho NNT theo h??ng d?n t?i Quy tr?nh m?t c?a.- Tr??ng h?p h? s? ho?n thu? thu?c ?i t??ng v? tr??ng h?p ??c ho?n thu?, CQT th?c hi?n ?i chi?u s? ti?n thu? ? ngh? ho?n t?i h? s? ho?n thu? v?i h? s? khai thu?, h? s? khai b? sung, t?nh h?nh b? tr? ngh)a v? thu? c?a ho?t ?ng s?n xu?t kinh doanh c?a NNT (n?u c?), s? thu? ? ??c ho?n k? tr??c li?n k?. S? ti?n thu? ??c ho?n ph?i ??c khai thu? theo ?ng quy ?nh c?a Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh.- K?t qu? ?i chi?u ph?i x?c ?nh ??c tr??ng h?p ??c ho?n thu? ho?c kh?ng thu?c tr??ng h?p ho?n thu?; s? ti?n thu? ? i?u ki?n ??c ho?n; s? thu? kh?ng ??c ho?n, s? thu? kh?ng ??c ho?n chuy?n kh?u tr?; ho?c h? s? ch?a ? th?ng tin c?n y?u c?u NNT b? sung, gi?i tr?nh. Tr??ng h?p ??c ho?n th? s? thu? ??c ho?n ph?i ??c x?c ?nh theo quy ?nh t?i kho?n 1 i?u 34 Th?ng t? s? 80/2021/TT-BTC.K?t qu? ?i chi?u ??c c?p nh?t ?y ? v?o Phi?u ? xu?t ho?n thu? (m?u s? 03/Qtr-HT ban h?nh k?m theo Quy tr?nh n?y).B??c 2. Th?ng b?o y?u c?u NNT gi?i tr?nh, b? sung th?ng tin t?i li?uTr??ng h?p k?t qu? ?i chi?u h? s? ch?a ? th?ng tin ? x?c ?nh h? s? ho?n thu? c?a NNT thu?c ?i t??ng v? tr??ng h?p ??c ho?n thu? ho?c vi?c k? khai tr?n h? s? khai thu? c?a NNT kh?ng ?ng quy ?nh, c?n y?u c?u NNT b? sung, gi?i tr?nh, b? ph?n gi?i quy?t h? s? ho?n thu? th?c hi?n:D? th?o Th?ng b?o gi?i tr?nh, b? sung th?ng tin, t?i li?u (m?u s? 01/TB-BSTT-NNT ban h?nh k?m theo Ngh? ?nh s? 126/2020/N-CP) tr?nh Th? tr??ng CQT ph? duy?t tr?n h? th?ng TMS v? k? g?i NNT theo h??ng d?n t?i Quy tr?nh m?t c?a.B??c 3. Ch?p nh?n th?ng tin t?i li?u gi?i tr?nh, b? sung c?a NNT ho?c chuy?n ph?n lo?i h? s? ho?n thu? sang di?n ki?m tra tr??c ho?n thu?- Tr??ng h?p NNT ? gi?i tr?nh ho?c b? sung th?ng tin, t?i li?u nh?ng ch?a ? cn c? x?c ?nh h? s? ho?n thu? c?a NNT thu?c ?i t??ng v? tr??ng h?p ??c ho?n thu? v? ch?a h?t th?i h?n theo Th?ng b?o th? NNT ??c g?i th?m th?ng tin, t?i li?u gi?i tr?nh, b? sung ?n CQT.- Tr??ng h?p NNT ? gi?i tr?nh ho?c b? sung th?ng tin, t?i li?u m? ch?ng minh s? ti?n thu? ? ? ngh? ho?n thu? l? ?ng, b? ph?n gi?i quy?t h? s? ho?n thu? ti?p t?c gi?i quy?t h? s?.- Tr??ng h?p h?t th?i h?n theo Th?ng b?o m? NNT kh?ng gi?i tr?nh, b? sung th?ng tin ho?c ? gi?i tr?nh b? sung m? ch?a ? cn c? ? CQT x?c ?nh s? thu? ? i?u ki?n ??c ho?n thu? ho?c kh?ng ch?ng minh ??c s? thu? ? khai l? ?ng th? b? ph?n gi?i quy?t ho?n thu? th?c hi?n:+ D? th?o Th?ng b?o chuy?n h? s? sang di?n ki?m tra tr??c ho?n thu? theo m?u s? 05/HT-TB ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC, n?u r? l? do thay ?i h?nh th?c ph?n lo?i gi?i quy?t h? s? ho?n thu?, tr?nh Th? tr??ng CQT duy?t, k? g?i NNT.+ Cn c? k?t qu? ph? duy?t chuy?n h? s? sang di?n ki?m tra tr??c ho?n thu?, h? th?ng TMS t? ?ng c?p nh?t tr?ng th?i h? s? ho?n thu?, th?i gian gi?i quy?t h? s? ho?n theo k?t qu? gi?i quy?t h? s? v? chuy?n h? s? ?n b? ph?n gi?i quy?t h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? theo ph?n c?ng t?i Danh m?c 3 Ph? l?c s? II ban h?nh k?m theo Quy tr?nh n?y ? ti?p t?c gi?i quy?t ho?n thu?.B??c 4. X?c ?nh s? ti?n ? i?u ki?n ho?n thu?B? ph?n gi?i quy?t h? s? ho?n thu? cn c? k?t qu? th?c hi?n c?c c?ng vi?c n?u tr?n ? x?c ?nh s? thu? ? ngh? ho?n ? i?u ki?n ho?n thu?, s? thu? ? ngh? ho?n kh?ng ? i?u ki?n ho?n thu? ??c chuy?n kh?u tr? ti?p, s? thu? ? ngh? ho?n kh?ng ? i?u ki?n ho?n thu? v? kh?ng ? i?u ki?n kh?u tr? thu?, n?u r? l? do, cn c? vn b?n quy ph?m ph?p lu?t ?p d?ng t?i c?c th?ng b?o, vn b?n g?i NNT.b) Tr??ng h?p ho?n thu? ?i v?i h? s? ? ngh? thanh to?n c?a NHTMB??c 1. ?i chi?u h? s? ? ngh? thanh to?nB? ph?n gi?i quy?t h? s? ? ngh? thanh to?n c?a NHTM th?c hi?n r? so?t, ?i chi?u s? ti?n ? ngh? thanh to?n c?a NHTM v?i s? li?u thu? GTGT t?ng h?p t? c?c h?a ?n ki?m t? khai ho?n thu? do T?ng c?c H?i quan cung c?p theo ph??ng th?c i?n t?.Tr??ng h?p kh?ng kh?p ?ng, d? th?o Th?ng b?o gi?i tr?nh, b? sung th?ng tin, t?i li?u (m?u s? 01/TB-BSTT-NNT ban h?nh k?m theo Ngh? ?nh s? 126/2020/N-CP) tr?nh Th? tr??ng CQT ph? duy?t tr?n TMS v? g?i NHTM.B??c 2. X?c ?nh s? ti?n ? i?u ki?n thanh to?nB? ph?n gi?i quy?t h? s? ho?n thu? cn c? k?t qu? th?c hi?n c?c c?ng vi?c n?u tr?n ? x?c ?nh s? thu? ? ngh? thanh to?n ? i?u ki?n ho?n thu?, s? thu? ? ngh? thanh to?n kh?ng ? i?u ki?n ho?n thu?.c) Tr??ng h?p ho?n thu? ?i v?i c? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu?B??c 1. ?i chi?u h? s? ho?n thu?B? ph?n gi?i quy?t h? s? ho?n thu? TNCN th?c hi?n r? so?t, x?c ?nh s? n?p th?a trong k? quy?t to?n thu? c?a NNT tr?n c? s? th?ng tin c?a h? th?ng TMS ? t?ng h?p ?n th?i i?m x? l? h? s? ho?n thu?.Tr??ng h?p s? thu? ph?i n?p, ? n?p, ? kh?u tr?, n?p th?a, ? ngh? ho?n tr?n h? s? khai QTT c?a NNT kh?p ?ng v?i s? n?p th?a c?a CQT t?nh to?n, qu?n l? tr?n h? th?ng c? s? d? li?u qu?n l? thu? th? th?c hi?n theo quy ?nh t?i b??c 4 i?m c kho?n 1 i?u n?y.B??c 2. Th?ng b?o y?u c?u NNT gi?i tr?nh, b? sung th?ng tin t?i li?uTr??ng h?p s? thu? ph?i n?p, ? n?p, ? kh?u tr?, n?p th?a, ? ngh? ho?n tr?n h? s? khai quy?t to?n thu? c?a NNT kh?ng kh?p ?ng v?i s? n?p th?a c?a CQT t?nh to?n, qu?n l? tr?n h? th?ng c? s? d? li?u qu?n l? thu? th? b? ph?n gi?i quy?t h? s? ho?n thu? x?c ?nh nguy?n nh?n ch?nh l?ch s? li?u k? khai c?a NNT v? s? li?u t?nh to?n c?a c? quan thu? ? th?c hi?n:- D? th?o Th?ng b?o gi?i tr?nh, b? sung th?ng tin, t?i li?u (m?u s? 01/TB-BSTT-NNT ban h?nh k?m theo Ngh? ?nh s? 126/2020/N-CP), tr?nh Th? tr??ng CQT ph? duy?t tr?n TMS v? k? g?i NNT theo h??ng d?n t?i Quy tr?nh m?t c?a ? ? ngh? NNT th?c hi?n khai b? sung n?u c? sai s?t ho?c cung c?p th?ng tin, gi?i tr?nh s? li?u ch?nh l?ch.- Tr??ng h?p NNT ? c? Th?ng b?o gi?i tr?nh, b? sung th?ng tin, t?i li?u theo Th?ng b?o c?a b? ph?n X? l? T? khai, b? ph?n gi?i quy?t h? s? ho?n thu? TNCN ti?p t?c th?c hi?n theo b??c 3 i?m c kho?n 1 i?u n?y.B??c 3. Ch?p nh?n th?ng tin t?i li?u gi?i tr?nh, b? sung c?a NNT ho?c chuy?n ph?n lo?i h? s? ho?n thu? sang di?n ki?m tra tr??c ho?n thu?CQT theo d?i, ?n ?c NNT th?c hi?n gi?i tr?nh, b? sung th?ng tin, t?i li?u ? ti?p t?c gi?i quy?t h? s? ho?n thu?.- Tr??ng h?p NNT ? gi?i tr?nh ho?c b? sung th?ng tin, t?i li?u nh?ng ch?a ? cn c? x?c ?nh h? s? ho?n thu? c?a NNT thu?c ?i t??ng v? tr??ng h?p ??c ho?n thu? th? CQT ti?p t?c Th?ng b?o cho NNT bi?t ? ti?p t?c g?i th?ng tin, t?i li?u gi?i tr?nh, b? sung ?n CQT.- Tr??ng h?p NNT ? gi?i tr?nh ho?c b? sung th?ng tin, t?i li?u m? ch?ng minh s? ti?n thu? ? ? ngh? ho?n thu? l? ?ng, b? ph?n gi?i quy?t h? s? ho?n thu? ti?p t?c gi?i quy?t h? s?.B??c 4. X?c ?nh s? thu? ? i?u ki?n ho?n thu?:B? ph?n gi?i quy?t h? s? ho?n thu? TNCN cn c? k?t qu? th?c hi?n c?c c?ng vi?c n?u tr?n ? x?c ?nh s? thu? ? ngh? ho?n ? i?u ki?n ho?n thu?, s? thu? ? ngh? ho?n kh?ng ? i?u ki?n ho?n thu?.Tr??ng h?p s? thu? ? ngh? ho?n c?a NNT bao g?m s? ti?n NNT ? ch?ng minh l? ? i?u ki?n ho?n thu?, s? ti?n NNT ch?a ? cn c? ch?ng minh ? i?u ki?n ho?n thu? th? s? n?p th?a theo s? CQT t?nh v? NNT ? ch?ng minh ? i?u ki?n ho?n thu? l? cn c? ? x?c ?nh s? thu? ? i?u ki?n ho?n thu? theo quy ?nh ? c? quan thu? gi?i quy?t ho?n thu? theo quy ?nh t?i i?u 45 Th?ng t? s? 80/2021/TT-BTC.d) Tr??ng h?p ho?n n?p th?a kh?cB??c 1. ?i chi?u h? s? ? ngh? ho?nB? ph?n gi?i quy?t h? s? ho?n thu? th?c hi?n ?i chi?u s? thu? ? ngh? ho?n c?a NNT v?i s? n?p th?a c?a NNT.Tr??ng h?p c? ch?nh l?ch gi?a s? ? ngh? ho?n v?i s? n?p th?a tr?n ?ng d?ng TMS, b? ph?n gi?i quy?t ho?n thu? chuy?n b? ph?n KK&KTT ? r? so?t, ?i chi?u s? n?p th?a c?a NNT v? th?c hi?n i?u ch?nh (n?u c?) theo Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? c?a NNT.Tr??ng h?p NNT ? ngh? ho?n n?p th?a kho?n thu ??c ph?n b?, b? ph?n gi?i quy?t h? s? ho?n thu? th?c hi?n ?i chi?u, x?c nh?n v? s? ? n?p, s? c?n n? ph?t sinh theo t?ng ?a b?n h??ng kho?n thu ph?n b? v?i CQT qu?n l? ?a b?n nh?n ph?n b? theo h??ng d?n t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? c?a NNT.B??c 2. Th?ng b?o y?u c?u NNT gi?i tr?nh, b? sung th?ng tin t?i li?uTr??ng h?p k?t qu? ?i chi?u x?c ?nh s? thu? ? ngh? ho?n c?a NNT ch?a kh?p ?ng v?i s? n?p th?a th? b? ph?n gi?i quy?t ho?n thu? d? th?o Th?ng b?o gi?i tr?nh, b? sung th?ng tin, t?i li?u (m?u s? 01/TB-BSTT-NNT ban h?nh k?m theo Ngh? ?nh s? 126/2020/N-CP), tr?nh Th? tr??ng CQT ph? duy?t tr?n TMS v? k? g?i NNT theo h??ng d?n t?i Quy tr?nh m?t c?a.B??c 3. Ch?p nh?n th?ng tin t?i li?u gi?i tr?nh, b? sung c?a NNT ho?c chuy?n ph?n lo?i h? s? ho?n thu? sang di?n ki?m tra tr??c ho?n thu?Th?c hi?n t??ng t? theo h??ng d?n b??c 3 i?m a kho?n 1 Quy tr?nh n?y.B??c 4. X?c ?nh s? ti?n ? i?u ki?n ho?nB? ph?n gi?i quy?t h? s? ho?n thu? cn c? k?t qu? th?c hi?n c?c c?ng vi?c n?u tr?n ? x?c ?nh s? ti?n ? i?u ki?n ho?n, s? kh?ng ? i?u ki?n ho?n theo nguy?n t?c theo quy ?nh t?i i?u 45 Th?ng t? s? 80/2021/TT-BTC.2. X?c ?nh s? thu? ? i?u ki?n ho?n thu? ?i v?i h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu?a) Th?c hi?n ki?m tra t?i tr? s? NNTB? ph?n gi?i quy?t h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? ti?p nh?n h? s? ho?n thu? i?n t? tr?n ph?n h? ho?n thu? ho?c h? s? ho?n thu? b?ng gi?y do b? ph?n ph?n lo?i h? s? ho?n thu? chuy?n ?n ?i v?i c?c h? s? ho?n thu? c? k?t qu? ph?n lo?i ki?m tra tr??c ho?n thu? t?i Th?ng b?o v? vi?c ch?p nh?n h? s? ho?n thu? ho?c Th?ng b?o chuy?n h? s? sang di?n ki?m tra tr??c ho?n thu? v? th?c hi?n ki?m tra tr??c ho?n thu? t?i tr? s? NNT theo quy ?nh c?a ph?p lu?t, Quy tr?nh ki?m tra thu? v? c?c vn b?n h??ng d?n li?n quan.Trong qu? tr?nh th?c hi?n ki?m tra t?i tr? s? NNT, b? ph?n gi?i quy?t h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n thu? ph?i c?p nh?t ?y ?, k?p th?i Quy?t ?nh ki?m tra t?i tr? s? NNT v? nh?t k? ki?m tra, bi?n b?n ki?m tra v?o ?ng d?ng c?a ng?nh thu?. Ph?n h? ho?n thu? t? ?ng c?p nh?t tr?ng th?i h? s? ho?n thu? ?ng b? v?i ?ng d?ng TTR v? Nh?t k? thanh ki?m tra.b) ?p d?ng c?c bi?n ph?p nghi?p v?Trong qu? tr?nh th?c hi?n thanh tra, ki?m tra, tr??ng h?p h? s? ho?n thu? c?n thi?t ?p d?ng c?c bi?n ph?p nghi?p v? ??c quy ?nh t?i i?u 35 Th?ng t? s? 80/2021/TT-BTC, b? ph?n gi?i quy?t h? s? ho?n thu? b?o c?o L?nh ?o CQT xem x?t, quy?t ?nh.Tr??ng h?p L?nh ?o CQT quy?t ?nh ?p d?ng bi?n ph?p nghi?p v? theo quy ?nh t?i kho?n 5 i?u 35 Th?ng t? s? 80/2021/TT-BTC, b? ph?n gi?i quy?t h? s? ho?n thu? d? th?o Th?ng b?o h? s? ch?a ? i?u ki?n ho?n thu? theo m?u 04/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC, n?u r? l? do ch?a ? i?u ki?n ho?n thu? tr?nh L?nh ?o CQT ph? duy?t tr?n ph?n h? ho?n thu? v? g?i NNT theo h??ng d?n t?i Quy tr?nh m?t c?a; ?ng th?i, h? th?ng TMS t? ?ng c?p nh?t tr?ng th?i h? s? t?m d?ng gi?i quy?t ho?n thu? tr?n ph?n h? ho?n thu?, ph?n h? QHS.Sau khi nh?n ??c k?t qu? gi?i quy?t ho?c ? ki?n c?a c? quan i?u tra ho?c c? quan nh? n??c c? th?m quy?n, b? ph?n gi?i quy?t h? s? ho?n thu? ti?p t?c th?c hi?n gi?i quy?t h? s? ho?n thu? c?a NNT.c) X?c ?nh s? ti?n ? i?u ki?n ho?n thu?B? ph?n gi?i quy?t h? s? ho?n thu? cn c? Bi?n b?n ki?m tra thu?, Quy?t ?nh x? ph?t vi ph?m h?nh ch?nh v? thu?, K?t lu?n ki?m tra thu? (n?u c?) ? l?p Phi?u ? xu?t ho?n thu? quy ?nh t?i Quy tr?nh n?y; ?ng th?i x?c ?nh:+ H? s? ho?n thu? thu?c ?i t??ng v? tr??ng h?p ho?n ho?c h? s? kh?ng thu?c tr??ng h?p ??c ho?n.+ S? ti?n thu? ? i?u ki?n ??c ho?n.+ S? thu? kh?ng ??c ho?n, s? thu? kh?ng ??c ho?n chuy?n kh?u tr? (n?u c?).+ S? thu? ch?a ? cn c? x?c ?nh c?n ti?p t?c ki?m tra, x?c minh (n?u c?).+ Tr??ng h?p k?t qu? ki?m tra h? s? ho?n thu? x?c ?nh NNT v?a c? s? ti?n thu? ? i?u ki?n ??c ho?n, v?a c? s? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ph?i n?p th? B? ph?n Thanh tra-Ki?m tra tr?nh L?nh ?o CQT ban h?nh Quy?t ?nh x? l? vi ph?m ph?p lu?t v? thu? v? x? l? b? tr? s? ti?n thu? ??c ho?n v?i s? ti?n ph?i n?p t?i Phi?u ? xu?t ho?n thu? (m?u s? 03/QTr-HT ban h?nh k?m theo Quy tr?nh n?y).+ Tr??ng h?p qu? th?i h?n ki?m tra h? s? ho?n thu?, ch?a nh?n ??c k?t qu? ho?c ? ki?n, x?c minh c?a c? quan c?ng an ho?c c? quan c? th?m quy?n, b? ph?n gi?i quy?t h? s? ho?n ti?p t?c gi?i quy?t ?i v?i s? thu? ? ? i?u ki?n ??c ho?n, s? thu? kh?ng ??c ho?n, s? thu? kh?ng ??c ho?n chuy?n kh?u tr? (n?u c?) cho NNT, s? thu? ch?a ??c ho?n ang ch? k?t qu? ki?m tra x?c minh theo quy ?nh t?i i?u 34, i?u 45 Th?ng t? s? 80/2021/TT-BTC.i?u 16. X?c ?nh s? ti?n thu? n? ph?i b? tr? v?i s? thu? ??c ho?nB??c 1. L?p danh s?ch kho?n n? c?a NNT thu?c di?n ph?i b? tr? ho?n thu?T?i th?i i?m l?p Phi?u ? xu?t ho?n thu? (m?u s? 03/QTr-HT ban h?nh k?m theo Ph? l?c s? I Quy tr?nh n?y), ph?n h? ho?n thu? h? tr? l?p danh s?ch c?c kho?n n? (ti?n thu?, ti?n ph?t, ti?n ch?m n?p) ph?i b? tr? v?i s? thu? ??c ho?n c?a NNT theo quy ?nh, bao g?m:- S? ti?n thu? n? c?a NNT: bao g?m ti?n thu? n? do CQT qu?n l? tr?c ti?p, CQT qu?n l? kho?n thu NSNN, CQT qu?n l? ?a b?n nh?n ph?n b?.- S? ti?n thu? n? c?a c?c ?n v? ph? thu?c c?a NNT. Tr??ng h?p nhi?u ?n v? ph? thu?c c? s? ti?n thu? n? th? th? t? b? tr? ?u ti?n cho kho?n n? c? h?n n?p xa nh?t c?a ?n v? ph? thu?c.- S? ti?n thu? n? c?a NNT l? tr? s? ch?nh trong tr??ng h?p ?n v? ph? thu?c c? s? thu? c?n ??c ho?n.- S? ti?n thu? n? (tr? ti?n ph?, ti?n l? ph? h?i quan) do c? quan h?i quan qu?n l?, cung c?p th?ng tin theo Quy ch? trao ?i th?ng tin v? ph?i h?p c?ng t?c gi?a c? quan h?i quan v? CQT.- S? ti?n thu? NNT ? ngh? n?p thay ti?n thu? n? cho NNT kh?c theo vn b?n ? ngh? ho?n c?a NNT (n?u c?).B? ph?n gi?i quy?t h? s? ho?n thu? c?p nh?t s? ti?n thu? n? ? ngh? b? tr? v?i s? thu? ??c ho?n theo vn b?n ? ngh? c?a c? quan nh? n??c c? th?m quy?n (n?u c?) v?o ph?n h? ho?n thu?.B??c 2. X?c ?nh s? thu? n? ph?i b? tr? v?i s? thu? ??c ho?nB? ph?n gi?i quy?t ho?n thu? x?c ?nh s? thu? n? ph?i b? tr? v?i s? thu? ??c ho?n t?i Phi?u ? xu?t ho?n thu? v? d? th?o Quy?t ?nh ho?n thu? ki?m b? tr? kho?n thu NSNN theo h??ng d?n t?i i?u 17 Quy tr?nh n?y. Tr??ng h?p s? ti?n thu? n? nhi?u h?n s? thu? ??c ho?n th? th?c hi?n ? xu?t b? tr? t?i a v?i s? thu? ??c ho?n, th? t? b? tr? thanh to?n theo quy ?nh t?i Lu?t Qu?n l? thu?.i?u 17. ? xu?t ho?n thu?B??c 1. L?p h? s? ? xu?t ho?n thu?Ph?n h? ho?n thu? cn c? th?ng tin x?c ?nh s? thu? ? i?u ki?n ho?n, s? thu? n? ph?i b? tr? v?i s? thu? ??c ho?n t?i i?u 15, i?u 16 Quy tr?nh n?y, t? ?ng t?o:- Phi?u ? xu?t ho?n thu? v? c?c ph? l?c k?m theo ?i v?i t?ng tr??ng h?p ho?n thu? (m?u s? 03/QTr-HT ban h?nh k?m theo Quy tr?nh n?y);- Quy?t ?nh ho?n thu? (m?u s? 01/Q-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) ho?c Quy?t ?nh ho?n ki?m b? tr? thu NSNN (m?u 02/Q-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC);- Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (m?u s? 04/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) (n?u c?).B? ph?n gi?i quy?t h? s? ho?n thu? th?c hi?n r? so?t v? ph? duy?t Phi?u ? xu?t ho?n thu? t?i ph?n h? ho?n thu?. Ph?n h? ho?n thu? t? ?ng tr? k?t qu? ki?m so?t h? s? ho?n thu? (m?u s? 06/Qtr-HT ban h?nh k?m theo Quy tr?nh n?y).B??c 2. Ki?m tra, ?i chi?u h? s? ho?n thu? tr?n h? th?ngB? ph?n gi?i quy?t h? s? ho?n thu? cn c? k?t qu? ki?m so?t ho?n thu? tr?n ?ng d?ng ? th?c hi?n:- Tr??ng h?p h? s? ho?n thu? c? k?t qu? ki?m so?t l?  ?t , ph?n h? ho?n thu? t? ?ng chuy?n tr?ng th?i h? s? ? b? ph?n th?m ?nh ph?p ch? th?c hi?n th?m ?nh ?i v?i h? s? ? ??c ph? duy?t ? xu?t ho?n thu?.- Tr??ng h?p h? s? ho?n thu? c? k?t qu? ki?m so?t l?  Kh?ng ?t , ph?n h? ho?n thu? chuy?n tr?ng th?i h? s? v? n?u r? l? do x?c ?nh h? s? kh?ng ?m b?o c?c i?u ki?n quy?t ?nh ho?n thu?. B? ph?n gi?i quy?t h? s? ho?n thu? i?u ch?nh h? s? ?m b?o ?ng quy ?nh.- Tr??ng h?p h? s? c? k?t qu? ki?m so?t  Kh?ng ?t do l?i c?a ?ng d?ng TMS th? B? ph?n gi?i quy?t h? s? ho?n thu? l?p, tr?nh k? Phi?u thay ?i k?t qu? ki?m so?t h? s? ho?n thu? tr?n ?ng d?ng (m?u s? 07/QTr-HT ban h?nh k?m theo Quy tr?nh n?y), n?u r? nguy?n nh?n, ? xu?t L?nh ?o CQT ph? duy?t chuy?n k?t qu? ki?m so?t t?  Kh?ng ?t sang  ?t v? th?c hi?n chuy?n tr?ng th?i h? s? tr?n ph?n h? ho?n thu?.B??c 3. Chuy?n h? s? th?m ?nh ph?p ch?a) Tr??ng h?p h? s? ho?n thu? thu?c th?m quy?n quy?t ?nh ho?n c?a CQT ti?p nh?n:- B? ph?n gi?i quy?t ho?n thu? ?i chi?u h? s? ho?n thu? v?i n?i dung h??ng d?n t?i Quy ch? th?m ?nh v? quy?t ?nh c?a L?nh ?o CQT ? x?c ?nh h? s? ho?n thu? thu?c di?n th?m ?nh tr??c khi tr?nh Th? tr??ng CQT k? ban h?nh Quy?t ?nh ho?n thu? ?ng th?i ? l?p Vn b?n ? ngh? th?m ?nh (m?u s? 04/Qtr-HT ban h?nh k?m theo Quy tr?nh n?y) v? chuy?n to?n b? h? s? ho?n thu? cho b? ph?n th?m ?nh ph?p ch?.H? s? ? ngh? th?m ?nh bao g?m:+ Phi?u ? xu?t ho?n thu? (m?u s? 03/QTr-HT ban h?nh k?m theo Quy tr?nh n?y).+ Bi?n b?n ki?m tra thu? theo m?u s? 12/KTT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC, k? v?i NNT trong tr??ng h?p h? s? thu?c di?n ki?m tra tr??c ho?n thu?.+ D? th?o Quy?t ?nh ho?n thu? theo m?u s? 01/Q-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC (ho?c Quy?t ?nh ho?n thu? ki?m b? tr? thu NSNN (m?u 02/Q-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC), Quy?t ?nh thanh to?n cho ng?n h?ng l? ?i l? ho?n thu? GTGT (m?u Ph? l?c 1 ban h?nh k?m theo Th?ng t? s? 92/2019/TT-BTC) v? Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (m?u s? 04/TB-HT ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) (n?u c?) ? ??c L?nh ?o b? ph?n gi?i quy?t h? s? ho?n thu? ph? duy?t.+ C?c t?i li?u li?n quan (n?u c?).b) Tr??ng h?p h? s? ho?n thu? kh?ng thu?c th?m quy?n quy?t ?nh ho?n c?a Chi c?c Thu? ti?p nh?n:- B? ph?n gi?i quy?t ho?n thu? l?p T? tr?nh L?nh ?o CQT ph? duy?t Vn b?n ? ngh? th?m ?nh (m?u s? 04/Qtr-HT ban h?nh k?m theo Quy tr?nh n?y) ?ng th?i chuy?n to?n b? h? s? ho?n thu? cho C?c Thu? (b? ph?n th?m ?nh ph?p ch?) tr?n ?ng d?ng theo h??ng d?n t?i i?m a b??c 3 i?u n?y.- L?nh ?o CQT k?, ph? duy?t Vn b?n ngh? th?m ?nh c?ng v?i to?n b? h? s? ho?n thu? g?i C?c Thu? ? th?c hi?n th?m ?nh v? quy?t ?nh ho?n thu? theo h??ng d?n t?i i?u 18 v? i?u 19 Quy tr?nh n?y.Th?i gian th?c hi?n c?c b??c c?ng vi?c t?i i?u n?y khi gi?i quy?t h? s? ho?n thu? tr??c, kh?ng qu? 04 ng?y l?m vi?c k? t? ng?y Th?ng b?o v? vi?c ch?p nh?n h? s? ho?n thu?.M?c 3. QUY?T ?NH HO?N THU?, CHI HO?N CHO NG??I N?P THU?i?u 18. Th?m ?nh h? s? ho?n thu?B??c 1. Ti?p nh?n ? ngh? th?m ?nh h? s? ho?n thu?B? ph?n th?m ?nh ph?p ch? ti?p nh?n tr?n ?ng d?ng h? s? ? ngh? th?m ?nh ho?n thu? do b? ph?n gi?i quy?t h? s? ho?n thu? chuy?n ?n.B??c 2. Th?c hi?n th?m ?nh h? s? ho?n thu??i v?i h? s? ho?n thu? c? k?t qu? ki?m so?t tr?n ?ng d?ng l?  ?t , b? ph?n th?m ?nh ph?p ch? th?c hi?n c?c c?ng vi?c th?m ?nh theo n?i dung c?a Vn b?n th?m ?nh h? s? ho?n thu? (m?u 05/Qtr-HT ban h?nh k?m theo Quy tr?nh n?y).- Tr??ng h?p k?t qu? th?m ?nh kh?ng th?ng nh?t v?i ? xu?t c?a b? ph?n gi?i quy?t h? s? ho?n thu? th? Th? tr??ng CQT quy?t ?nh theo quy ?nh v? theo th?m quy?n.B? ph?n th?m ?nh ph?p ch? l?p Phi?u th?m ?nh tr?n h? th?ng TMS ho?c chuy?n h? s? ho?n thu? cho b? ph?n gi?i quy?t ho?n thi?n.B??c 3. X? l? k?t qu? th?m ?nh h? s? ho?n thu?B? ph?n th?m ?nh ph?p ch? th?c hi?n l?p, duy?t Vn b?n th?m ?nh h? s? ho?n thu? (m?u 05/Qtr-HT ban h?nh k?m theo Quy tr?nh n?y) t?i ph?n h? ho?n thu?. Ph?n h? ho?n thu? t? ?ng c?p nh?t k?t qu? th?m ?nh t?i ph?n h? ho?n thu? v? chuy?n Vn b?n th?m ?nh cho b? ph?n gi?i quy?t h? s? ho?n thu?.?i v?i h? s? do Chi c?c Thu? ? ngh? th?m ?nh th? B? ph?n th?m ?nh ph?p ch? th?c hi?n tr?nh Th? tr??ng CQT ph? duy?t Quy?t ?nh ho?n thu? theo h??ng d?n t?i i?u 19 Quy tr?nh n?y.Th?i gian th?c hi?n c?c c?ng vi?c t?i i?u n?y t?i a trong 01 ng?y l?m vi?c ?i v?i h? s? ho?n thu? tr??c v? 02 ng?y l?m vi?c ?i v?i h? s? ki?m tra tr??c ho?n thu?.i?u 19. Quy?t ?nh ho?n thu?B??c 1. Ph? duy?t quy?t ?nhL?nh ?o CQT tra c?u h? s? ho?n thu? do b? ph?n gi?i quy?t ho?n thu? ho?c b? ph?n th?m ?nh ph?p ch? tr?nh t?i Ph?n h? ho?n thu? ? th?c hi?n xem x?t, ph? duy?t theo th?m quy?n v? h??ng d?n t?i i?u 6 Quy tr?nh n?y.Ph?n h? ho?n thu? t? ?ng c?p nh?t tr?ng th?i h? s? ho?n thu? theo k?t qu? ph? duy?t c?a L?nh ?o CQT. Tr??ng h?p h? s? kh?ng ??c ph? duy?t, ph?n h? ho?n thu? t? ?ng chuy?n h? s? ho?n thu? cho b? ph?n tr?nh h? s? ? ti?p t?c gi?i quy?t.Ph?n h? ho?n thu? t? ?ng h?ch to?n Quy?t ?nh ho?n thu? ? ??c ph? duy?t theo h??ng d?n t?i Quy tr?nh qu?n l? khai thu?, n?p thu? v? qu?n l? ngh)a v? c?a NNT.B??c 2. L?u h?nh Quy?t ?nh ho?n thu?Ph?n h? ho?n thu? t? ?ng chuy?n Quy?t ?nh ho?n thu? (ho?c Quy?t ?nh ho?n ki?m b? tr? thu NSNN ho?c Quy?t ?nh thanh to?n cho ng?n h?ng l? ?i l? ho?n thu? GTGT), Ph? l?c k?m theo Quy?t ?nh (n?u c?), Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (n?u c?) ? ??c ban h?nh cho ph?n h? QHS v? C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? g?i cho NNT, CQT li?n quan theo h??ng d?n t?i Quy tr?nh m?t c?a.i?u 20. Ban h?nh l?nh ho?n tr? kho?n thu NSNN ho?c L?nh ho?n tr? ki?m b? tr? kho?n thu NSNN (L?nh ho?n thu?)B??c 1. T?o L?nh ho?n thu?B? ph?n KK&KTT th?c hi?n tra c?u h? s? ho?n thu? c? tr?ng th?i ? h?ch to?n Quy?t ?nh ho?n thu? ? th?c hi?n l?p L?nh ho?n thu? theo quy ?nh v? th?c hi?n ch? ? k? to?n ng?n s?ch nh? n??c v? ho?t ?ng nghi?p v? Kho b?c Nh? n??c.B??c 2. Ph? duy?t L?nh ho?n thu?B? ph?n KK&KTT tr?nh Th? tr??ng CQT ph? duy?t L?nh ho?n thu? tr?n ?ng d?ng.B??c 3. Ban h?nh L?nh ho?n thu?L?nh ?o CQT ph? duy?t L?nh ho?n thu? theo h??ng d?n t?i i?u 6 Quy tr?nh n?y. Ph?n h? ho?n thu?, ph?n h? QHS t? ?ng c?p nh?t tr?ng th?i h? s? ho?n.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? th?c hi?n chuy?n L?nh ho?n thu? ? ??c ban h?nh ?n C?ng th?ng tin i?n t? c?a Kho b?c Nh? n??c ? th?c hi?n chi ho?n cho NNT theo quy ?nh.B??c 4. H?ch to?n L?nh ho?n thu? ? chi ho?n cho NNTPh?n h? ho?n thu? t? ?ng ti?p nh?n, ki?m tra v? h?ch to?n L?nh ho?n thu? do KBNN chuy?n ?n ? kh?p ?ng v?i L?nh ho?n thu? tr?n ?ng d?ng theo h??ng d?n t?i Quy tr?nh k? khai, n?p thu? v? qu?n l? ngh)a v? c?a NNT, c?p nh?t tr?ng th?i h? s? ho?n theo Danh m?c 2.2 ban h?nh k?m theo Ph? l?c s? II Quy tr?nh n?y.Tr??ng h?p th?ng tin tr?n L?nh ho?n thu? do KBNN chuy?n ?n kh?ng kh?p ?ng v?i L?nh ho?n thu? tr?n ?ng d?ng, B? ph?n KK&KTT th?c hi?n x? l? L?nh ho?n thu? theo Danh m?c m? l?i v? nguy?n t?c x? l? l?nh ho?n thu? theo Danh m?c 2.3 ban h?nh k?m theo Quy tr?nh n?y.i?u 21. Thu h?i ho?n thu?1. Thu h?i ho?n thu? theo quy?t ?nh c?a c? quan thu?B??c 1: C?p nh?t tr?ng th?i Quy?t ?nh ho?n thu? ? c?ng b? quy?t ?nh thanh tra, ki?m tra sau ho?n thu?B? ph?n Thanh tra - Ki?m tra th?c hi?n thanh tra, ki?m tra sau ho?n thu? theo Quy tr?nh thanh tra thu?, Quy tr?nh ki?m tra thu? v? c?p nh?t ?y ?, k?p th?i Quy?t ?nh thanh tra, ki?m tra t?i tr? s? NNT, ng?y c?ng b? quy?t ?nh, nh?t k? o?n thanh tra, ki?m tra v? K?t lu?n thanh tra, Bi?n b?n ki?m tra v?o ?ng d?ng TTR, ?ng d?ng Nh?t k? thanh ki?m tra c?a ng?nh. Ph?n h? QHS, ph?n h? ho?n thu? t? ?ng c?p nh?t tr?ng th?i Quy?t ?nh ho?n thu? thu?c di?n thanh tra, ki?m tra sau ho?n thu? theo Danh m?c 2.2 ban h?nh k?m theo Ph? l?c s? II Quy tr?nh n?y.Tr??ng h?p Bi?n b?n ki?m tra thu?, K?t lu?n thanh tra x?c ?nh s? ti?n thu? ? ??c ho?n kh?ng ?ng quy ?nh th? ph?n h? ho?n thu? h? tr? l?p d? th?o Quy?t ?nh thu h?i ho?n thu?.B??c 2: Ban h?nh Quy?t ?nh thu h?i ho?n thu?B? ph?n Thanh tra - Ki?m tra th?c hi?n r? so?t, tr?nh Th? tr??ng CQT ph? duy?t Quy?t ?nh thu h?i ho?n thu? (m?u s? 03/Q-THH ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC) ?i v?i s? ti?n NNT ? ??c ho?n kh?ng ?ng quy ?nh v? s? ti?n ch?m n?p t??ng ?ng, g?i cho NNT theo h??ng d?n Quy tr?nh m?t c?a. Ph?n h? ho?n thu? t? ?ng c?p nh?t, h?ch to?n th?ng tin v? Quy?t ?nh thu h?i ho?n thu? theo h??ng d?n t?i Quy tr?nh k? khai, n?p thu? v? qu?n l? ngh)a v? c?a NNT.2. Thu h?i ho?n thu? theo quy?t ?nh c?a c? quan nh? n??c c? th?m quy?nKhi ti?p nh?n vn b?n thu h?i s? ti?n ho?n thu? ? ??c ho?n kh?ng ?ng quy ?nh do c? quan nh? n??c c? th?m quy?n g?i ?n c? quan thu?, b? ph?n KK&KTT c?p nh?t, h?ch to?n v?o h? th?ng TMS s? ti?n ph?i thu h?i ho?n thu?, ti?n ch?m n?p c?a NNT v?o ph?n h? ho?n thu?.3. Thu h?i ho?n thu? theo h? s? khai thu? b? sung c?a NNTH? th?ng TMS t? ?ng h?ch to?n s? ph?i thu h?i ho?n t?i h? s? khai thu? b? sung c?a NNT theo h??ng d?n t?i Quy tr?nh k? khai, n?p thu? v? qu?n l? ngh)a v? c?a NNT.4. Theo d?i s? ti?n thu h?i ho?nPh?n h? ho?n thu? c?p nh?t tr?ng th?i c?a c?c Quy?t ?nh ho?n thu? ? ban h?nh th?nh  Quy?t ?nh ho?n c? thu h?i ho?n thu? v? th?ng tin s? quy?t ?nh, ng?y ban h?nh quy?t ?nh thu h?i ho?n thu?, s? ti?n thu? ? b? thu h?i ho?n, lo?i thu h?i ho?n (thanh tra ki?m tra - TTKT, khai b? sung - KBS), i?u ki?n x? l? ti?p s? ti?n thu h?i ho?n (kh?ng ??c chuy?n kh?u tr?, ??c chuy?n kh?u tr? ti?p).5. H?ch to?n ch?ng t? thu h?i ho?n thu?H? th?ng TMS t? ?ng ti?p nh?n, ki?m tra v? h?ch to?n ch?ng t? n?p NSNN v? thu h?i ho?n thu? do KBNN chuy?n ?n theo Quy tr?nh k? khai, n?p thu? v? qu?n l? ngh)a v? c?a NNT.i?u 22. Tra so?t, i?u ch?nh th?ng tin ho?n tr? v?i Kho b?c Nh? n??cVi?c th?c hi?n tra so?t, i?u ch?nh th?ng tin ho?n tr?, th?ng tin thu h?i ho?n v?i KBNN ??c th?c hi?n theo h??ng d?n t?i Quy tr?nh k? khai, n?p thu? v? qu?n l? ngh)a v? c?a NNT.Ch??ng IIIT? CH?C TH?C HI?Ni?u 23. Ch? ? b?o c?o1. Nguy?n t?c l?p b?o c?o- H? th?ng ?ng d?ng t? ?ng t?ng h?p b?o c?o tr?n c? s? k?t qu? gi?i quy?t h? s? ho?n thu? CQT ? c?p nh?t v?o ?ng d?ng.- B? ph?n gi?i quy?t h? s? ho?n thu? ch?u tr?ch nhi?m v? t?nh ch?nh x?c, ?y ?, k?p th?i c?a s? li?u b?o c?o tr?n ?ng d?ng ?i v?i h? s? ??c ph?n c?ng gi?i quy?t. B? ph?n KK&KTT ch?u tr?ch nhi?m t?ng h?p v? ki?m so?t chung v? s? li?u b?o c?o ?i v?i t?t c? c?c h? s? CQT ? ti?p nh?n v? gi?i quy?t trong k? b?o c?o.- CQT v? CQT c?p tr?n c? tr?ch nhi?m khai th?c, s? d?ng b?o c?o tr?n ?ng d?ng ??c ban h?nh t?i Quy tr?nh n?y ? ph?c v? c?ng t?c ch? ?o i?u h?nh v? cung c?p th?ng tin cho c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t2. K? b?o c?o- B?o c?o th?ng: H? th?ng ?ng d?ng t?ng h?p s? li?u b?o c?o t? ng?y ?u th?ng ?n h?t ng?y cu?i c?ng c?a th?ng b?o c?o.- B?o c?o nm: H? th?ng ?ng d?ng t?ng h?p s? li?u b?o c?o theo k? k? to?n ??c quy ?nh t?i ph?p lu?t v? k? to?n nghi?p v? thu? n?i ?a.K?t th?c nm b? ph?n KK&KTT ph?i h?p v?i b? ph?n gi?i quy?t h? s? ho?n thu? l?p b?o c?o nm theo m?u bi?u ban h?nh t?i Quy tr?nh n?y, ?ng th?i n?u kh? khn v??ng m?c trong c?ng t?c gi?i quy?t h? s? ho?n thu? v? ? xu?t c?c gi?i ph?p, ki?n ngh? b?ng vn b?n, tr?nh L?nh ?o CQT ph? duy?t, g?i CQT c?p tr?n theo th?i h?n b?o c?o t?ng k?t nm c?a T?ng c?c Thu?.3. M?u bi?u b?o c?oC?c b?o c?o ho?n thu? ??c th?c hi?n theo Ph? l?c s? III ban h?nh k?m theo Quy tr?nh n?y. Ri?ng b?o c?o k?t qu? thanh tra, ki?m tra sau ho?n thu? ??c th?c hi?n theo h??ng d?n t?i Quy tr?nh Ki?m tra thu?, Quy tr?nh Thanh tra thu?.i?u 24. T? ch?c th?c hi?n1. Th? tr??ng CQT c? tr?ch nhi?m t? ch?c v? b? tr? ? ngu?n l?c, ph?n c?ng c?c b? ph?n th?c hi?n vi?c ho?n thu? theo ?ng c?c n?i dung c?ng vi?c v? th?i gian quy ?nh c?a Quy tr?nh n?y. ?i v?i c?ng vi?c th?c hi?n t? ?ng b?i h? th?ng c?c ?ng d?ng ??c ?p d?ng theo l? tr?nh x?y d?ng v? Th?ng b?o n?ng c?p ?ng d?ng c?a T?ng c?c Thu?.2. C?c Thu? c? tr?ch nhi?m theo d?i, ki?m tra, gi?m s?t vi?c th?c hi?n ho?n thu? t?i C?c Thu?, Chi c?c Thu? theo ph?p lu?t v? n?i dung Quy tr?nh n?y.3. T?ng c?c Thu? c? tr?ch nhi?m ch? ?o, h??ng d?n c?c C?c Thu? th?c hi?n Quy tr?nh n?y; theo d?i, ki?m tra gi?m s?t c?ng t?c ho?n thu? theo ph?p lu?t v? ?ng Quy tr?nh.4. C?c C?ng ngh? th?ng tin c?a T?ng c?c Thu? c? tr?ch nhi?m ?m b?o v?n h?nh h? th?ng ?ng d?ng qu?n l? thu? ? th?c hi?n Quy tr?nh n?y li?n t?c, an to?n, ?y ?, b?o m?t ?i v?i c?c d? li?u, th?ng tin h? s? ho?n thu? ??c c?p nh?t tr?n ?ng d?ng c?ng ngh? th?ng tin c?a ng?nh Thu?.5. ?i v?i c?c h? s? ? ngh? ho?n thu?, h? s? ? ngh? h?y h? s? ho?n thu? ??c ti?p nh?n nh?ng ch?a ?ng h? s? ? ngh? ho?n tr?n s? ghi h? s? c?a CQT th? ti?p t?c th?c hi?n c?c b??c c?ng vi?c ch?a ho?n th?nh theo tr?nh t?, th? t?c quy ?nh t?i Quy tr?nh n?y k? t? th?i i?m Quy tr?nh n?y c? hi?u l?c.6. Tr??ng h?p c?c vn b?n quy ph?m ph?p lu?t ??c d?n chi?u t?i Quy tr?nh n?y ??c thay th? ho?c ??c s?a ?i, b? sung th? th?c hi?n theo c?c vn b?n thay th?, s?a ?i, b? sung ?.Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c ? ngh? c?c C?c Thu? t?ng h?p ph?n ?nh v? T?ng c?c Thu? ? ??c h??ng d?n gi?i quy?t k?p th?i./.?Ph? l?c s? I(K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31 th?ng 05 nm 2023 c?a T?ng c?c Thu?)1. DANH M?C M?U BI?U K?M THEO QUY TR?NH HO?N THU?TTM?u s?T?n vn b?n101/QTr-HTT? tr?nh202/QTr-HTPhi?u ph?n lo?i h? s? ho?n thu?303/QTr-HTPhi?u ? xu?t ho?n thu?404/QTr-HTPhi?u ? ngh? c?p ? ki?n ph?p l?505/QTr-HTPhi?u c?p ? ki?n ph?p l? HSHT606/QTr-HTK?t qu? ki?m so?t ho?n thu? tr?n h? th?ng ?ng d?ng707/QTr-HTPhi?u thay ?i k?t qu? ki?m so?t h? s? ho?n thu? tr?n h? th?ng ?ng d?ng2. DANH M?C C?C M?U BI?U HO?N THU? BAN H?NH K?M THEO TH?NG T? S? 80/2021/TT-BTCTTM?u s?T?n m?u bi?u101/HTGi?y ? ngh? ho?n tr? kho?n thu ng?n s?ch nh? n??c202/HTGi?y ? ngh? ho?n thu? theo hi?p ?nh tr?nh ?nh thu? hai l?n ho?c i?u ??c qu?c t? kh?c301-1/HTB?ng k? h?a ?n, ch?ng t? h?ng h?a, d?ch v? mua v?o401-2/HTDanh s?ch t? khai h?i quan ? th?ng quan501-3a/HTB?ng k? thu? gi? tr? gia tng c?a h?ng h?a, d?ch v? mua v?o d?ng cho c? quan ?i di?n ngo?i giao601-3b/HTB?ng k? vi?n ch?c ngo?i giao thu?c ?i t??ng ??c ho?n thu? gi? tr? gia tng701-4/HTB?ng k? ch?ng t? ho?n thu? gi? tr? gia tng cho ng??i n??c ngo?i xu?t c?nh801/TB-HTTh?ng b?o v? vi?c ti?p nh?n <h? s? ? ngh? ho?n thu?/h? s? ? ngh? h?y h? s? ? ngh? ho?n thu?>902/TB-HTTh?ng b?o v? vi?c <ch?p nh?n/kh?ng ch?p nh?n> <H? s? ? ngh? ho?n thu?/H? s? ? ngh? h?y h? s? ? ngh? ho?n thu?>1002-1/HTB?ng k? ch?ng t? n?p thu?1103/TB-HTTh?ng b?o v? vi?c h? s? kh?ng ?ng th? t?c1204/TB-HTTh?ng b?o v? vi?c <h? s? ch?a ? i?u ki?n ho?n thu?/kh?ng ??c ho?n thu?>1305/TB-HTTh?ng b?o v? vi?c chuy?n h? s? sang di?n ki?m tra tr??c ho?n thu?1401/QHTQuy?t ?nh v? vi?c ho?n thu?1501/PL-HTNTPh? l?c s? ti?n thu?, ti?n ch?m n?p, ti?n ph?t n?p th?a ??c ho?n tr?1602/QHTQuy?t ?nh v? vi?c ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c1701/PL-BTPh? l?c s? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ph?i n?p ??c b? tr?1803/Q-THHQuy?t ?nh v? vi?c thu h?i ho?n thu?1901/NHUYVn b?n ? ngh? h?y h? s? ? ngh? ho?n thu???M?u s?: 01/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?T?N C? QUAN THU? C?P TR?N T?N C? QUAN THU? BAN H?NH T? TR?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: ........./TTr- & & & ., ng?y ... th?ng ... nm ..& ...?T? TR?NHV? vi?c <....>1. Th?ng tin ng??i n?p thu?- T?n ng??i n?p thu?:- M? s? thu?:- ?a ch?:2. Th?ng tin v? h? s? ho?n thu?<H? s? ? ngh? ho?n/h? s? ? ngh? h?y ? ngh? ho?n, ...>3. Cn c? ph?p l? ? gi?i quy?t...4. ? xu?t gi?i quy?t...<D? th?o tr?nh k?m ...>K?nh tr?nh L?nh ?o c? quan thu? ... xem x?t ph? duy?t./.??C?N B? GI?I QUY?T H? S? ? ki?n c?a <L?nh ?o Ph?ng/?i b? ph?n gi?i quy?t h? s? >................................................................................................................................................?& ..., ng?y ... th?ng ....nm... L?NH ?O PH?NG/?I ? ki?n ph? duy?t c?a Th? tr??ng c? quan thu? (ho?c ng??i ??c ?y quy?n)................................................................................................................................................?& ....., ng?y ... th?ng ....nm... TH? TR??NG C? QUAN THU? (ho?c ng??i ??c ?y quy?n) ??M?u s?: 02/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C?C THU? (CHI C?C THU?) & . PH?NG (?I) & -----------??PHI?U PH?N LO?I H? S? HO?N THU?I. TH?NG TIN CHUNG- M? h? s?: ...- Gi?y ? ngh? ho?n tr? kho?n thu NSNN s? ... ng?y ... th?ng ... nm ...- T?n NNT: ...- M? s? thu?: ...- ?a ch? tr? s? NNT: ...- Lo?i h?nh doanh nghi?p: ...- Ng?nh ngh?/l)nh v?c ho?t ?ng, kinh doanh ch?nh: ...- L? do ho?n thu?:II. K?T QU? PH?N LO?I H? S?1. Ho?n thu? tr??c: ?%2. Ki?m tra tr??c ho?n thu?: ?%L? do:2.1 Theo Lu?t ?nh?% H? s? c?a ng??i n?p thu? ? ngh? ho?n thu? l?n ?u c?a t?ng tr??ng h?p ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu?.?% H? s? c?a ng??i n?p thu? ? ngh? ho?n thu? trong th?i h?n 02 nm k? t? th?i i?m b? x? l? v? h?nh vi tr?n thu?.?% H? s? c?a t? ch?c gi?i th?, ph? s?n, ch?m d?t ho?t ?ng, b?n, giao v? chuy?n giao doanh nghi?p nh? n??c.?% H? s? ho?n thu? thu?c tr??ng h?p ho?n thu? tr??c nh?ng h?t th?i h?n theo th?ng b?o b?ng vn b?n c?a c? quan qu?n l? thu? m? ng??i n?p thu? kh?ng gi?i tr?nh, b? sung h? s? ho?n thu? ho?c c? gi?i tr?nh, b? sung h? s? ho?n thu? nh?ng kh?ng ch?ng minh ??c s? ti?n thu? ? khai l? ?ng.?% Tr??ng h?p kh?c.2.2 Theo ph?n lo?i r?i ro?% H? s? ho?n thu? thu?c lo?i r?i ro v? thu? cao theo ph?n lo?i qu?n l? r?i ro trong qu?n l? thu?.- Ng?y gi? in k?t qu? ph?n lo?i:- Ng??i in k?t qu? ph?n lo?i:??M?u s?: 03/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C?C THU? (CHI C?C THU?)... PH?NG (?I) ... -------??PHI?U ? XU?T HO?N THU?I. TH?NG TIN CHUNG1. Th?ng tin t?ng qu?t <?ng d?ng t? ?ng c?p nh?t>:- M? s? h? s?: ...- Gi?y ? ngh? ho?n tr? kho?n thu NSNN s? ... ng?y ... th?ng ... nm ...- C? quan Thu? ch?p nh?n h? s? ? ngh? ho?n thu? ng?y ... th?ng ... nm ..- T?n ng??i n?p thu? ? ngh? ho?n thu?: ...- M? s? thu?: ...- ?a ch?: ...- S? t?i kho?n: ... t?i ng?n h?ng (KBNN): ...- Ng?nh ngh?/kinh doanh ch?nh: ...- Ph?n lo?i ho?n thu?: ?% Ho?n tr??c ?% Ki?m tr??c- L? do ph?n lo?i h? s? ho?n thu?: & & & & & & & & 2. Th?ng tin ? ngh? ho?n <T? ?ng c?p nh?t theo h? s? ? ngh? ho?n c?a NNT>STTT?n kho?n ? ngh? ho?nK? t?nh thu?S? ti?n thu? n?p th?a (t?nh ?n th?i i?m ? ngh? ho?n)S? thu? GTGT/TTB chua kh?u tr? h?t ? ? ngh? ho?n tr?n t? khai thu?S? ti?n ? ngh? ho?nL? do ? ngh? ho?n tr?(1)(2)(3)(4)(5)(6)(7)??????????????T?NG C?NGT?NG C?NGT?NG C?NG???3. Th?ng tin ? ngh? b? tr?Th?ng tin ? xu?t b? tr? n? thu? gi?a tr? s? ch?nh, ?n v? ph? thu?c v? ng??i n?p thu? kh?c (n?u c?) v?i s? thu? ? ngh? ho?n: <T? ?ng c?p nh?t theo h? s? ? ngh? ho?n>STTT?n NNT c? kho?n b? tr?M? s? thu?T?n c? quan qu?n l? thuM? CQT qu?n l? kho?n thuM? ?nh danh kho?n ph?i n?pTi?u m?cK? thu?S? ti?n ? ngh? b? tr?(1)(2)(3)(4)(5)(6)(7)(8)(9)?????????????????????????????????????????????T?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NG????II. ?I CHI?U H? S?1. L?ch s? ho?n thu? c?a NNT <?ng d?ng t? ?ng h? tr?>STTS? Quy?t ?nh ho?n thu?Ng?y Quy?t ?nh ho?n thu?H? s? Ho?n thu? tr??cH? s? Ki?m tra tr??cS? ti?n thu? ? ngh? ho?nS? ti?n thu? ? ho?nL? do ? ngh? ho?n tr?? thanh tra, ki?m tra sau ho?nS? ti?n thu? thu h?i ho?n(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)????????????????????T?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NG?????2. L?ch s? tu?n th? c?a NNT <?ng d?ng h? tr? t? ?ng d? li?u v? ph?p lu?t thu? (CQT qu?n l?, CQT li?n quan, H?i quan...) trong v?ng 02 nm k? t? ng?y NH>STTCQ ban h?nhS? Quy?t ?nh x? l? vi ph?mNg?y Quy?t ?nhL? do/h?nh vi vi ph?mS? ti?n x? ph?t(1)(2)(3)(4)(5)(6)??????T?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NG??3. N?i dung ?i chi?u<Tr??ng h?p h? s? ho?n thu? thu?c di?n ho?n thu? tr??c: Chi ti?t ?i chi?u th?ng tin h? s? ho?n thu? tr??c theo t?ng tr??ng h?p ho?n k?m theo><Tr??ng h?p ho?n thu? GTGT ?i v?i d? ?n ?u t? th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin d? ?n ?u t? ? ngh? ho?n thu?:+ T?n d? ?n ?u t?, m? h? s? khai d? ?n ?u t?, ?a ch? th?c hi?n d? ?n ?u t?, t?n ch? d? ?n ?u t?.+ D? ?n thu?c danh s?ch b? d?ng ho?c c?m th?c hi?n d? ?n ?u t? (n?u c?).+ Th?ng tin Gi?y ch?ng nh?n ?u t? ho?c ph? duy?t ch? tr??ng/quy?t ?nh ?u t? <s? vn b?n, ng?y vn b?n, c? quan c?p>+ M?c ti?u d? ?n <Ng?nh ngh? ?u t?, h?nh th?c ?u t?, d? ?n c? s? d?ng ?t/d? ?n c? ho?t ?ng x?y d?ng (n?u c?)>+ Th?ng tin v? v?n i?u l? <V?n i?u l? ng k?, v?n i?u l? ng k? theo ti?n ? (n?u c?), v?n i?u l? ? g?p ?n th?i i?m n?p h? s? ? ngh? ho?n>+ Th?ng tin v? th?i gian ?u t? <C? chia giai o?n/h?ng m?c hay kh?ng, s? l??ng giai o?n/h?ng m?c (n?u c?), th?i gian tri?n khai, th?i gian ho?n th?nh (n?u d? ?n chia giai o?n th? ghi c? th? th?i gian tri?n khai, th?i gian ho?n th?nh c?a t?ng giai o?n)>- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung giai tr?nh b? sung c?a NNT>+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n:+ S? li?u NNT k? khai tr?n t? khai thu? c?a k? ? ngh? ho?n:...+ S? thu? GTGT mua v?o c?a d? ?n ?u t? b? tr? v?i thu? GTGT ph?i n?p c?a ho?t ?ng s?n xu?t kinh doanh trong k? ? ngh? ho?n c?a NNT ? ngh? ho?n, c?a ch? d? ?n tr?n to?n qu?c (n?u c?):...+ S? thu? GTGT ?u v?o c?n l?i c?a d? ?n ?u t? ? ngh? ho?n:...<Tr??ng h?p ho?n thu? GTGT ?i v?i h?ng h?a, d?ch v? xu?t kh?u th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin v? ho?t ?ng xu?t kh?u ? ngh? ho?n thu?:+ Lo?i h?nh xu?t kh?u <?y th?c xu?t kh?u, gia c?ng xu?t kh?u, xu?t kh?u t?i ch?, ...>.+ Ng?nh ngh? xu?t kh?u <Tr?c ti?p s?n xu?t, th??ng m?i ho?c v?a s?n xu?t v?a th??ng m?i>.+ i?u ki?n v? xu?t kh?u t?i ?a b?n ho?t ?ng c?a h?i quan: <Xu?t kh?u t?i ?a b?n ho?t ?ng c?a h?i quan ho?c kh?ng xu?t kh?u t?i ?a b?n ho?t ?ng c?a h?i quan>.+ H?ng h?a, d?ch v? xu?t kh?u: <T?n h?ng h?a, lo?i t?i nguy?n kho?ng s?n ch?a ch? bi?n th?nh s?n ph?m kh?c (n?u c?), s?n ph?m ??c ch? bi?n t? t?i nguy?n kho?ng s?n c? t?ng tr? gi? t?i nguy?n kho?ng s?n c?ng chi ph? nng l??ng chi?m... (n?u c?)>.+ N??c nh?p kh?u h?ng h?a d?ch v?.+ ?a i?m x?p h?ng: <?i chi?u v?i th?ng tin tr?n T? khai xu?t kh?u thu?c Danh s?ch c?ng/c?a kh?u xu?t h?ng v? B?ng m? c?ng ICD trong n??c>.+ V? ph?n b? thu? GTGT ?u v?o trong tr??ng h?p c? s?n xu?t kinh doanh m?t h?ng ch?u thu? v? kh?ng ch?u thu?: <H?ch to?n ri?ng ??c thu? GTGT ?u v?o c?a ho?t ?ng s?n xu?t kinh doanh m?t h?ng ch?u thu? ho?c kh?ng h?ch to?n ri?ng ??c thu? GTGT ?u v?o c?a ho?t ?ng s?n xu?t kinh doanh m?t h?ng ch?u thu?>.+ V? ph?n b? thu? GTGT ?u v?o trong tr??ng h?p v?a s?n xu?t kinh doanh n?i ?a v?a c? ho?t ?ng xu?t kh?u: <H?ch to?n ri?ng ??c thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u ho?c kh?ng h?ch to?n ri?ng ??c thu? GTGT ?u v?o c?a h?ng h?a, d?ch v? xu?t kh?u>.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n:+ S? li?u NNT k? khai tr?n t? khai thu? c?a k? ? ngh? ho?n:...+ T? tr?ng doanh thu xu?t kh?u/T?ng doanh thu ch?u thu? GTGT trong k? ? ngh? ho?n:...+ S? thu? GTGT ??c ho?n k? n?y:...<Tr??ng h?p ho?n thu? GTGT ?i v?i ch??ng tr?nh, d? ?n, phi d? ?n s? d?ng v?n vi?n tr? kh?ng ho?n l?i th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin v? ch??ng tr?nh, d? ?n, phi d? ?n ? ngh? ho?n:+ Quy?t ?nh ph? duy?t/?u t? ch??ng tr?nh, d? ?n, phi d? ?n/Quy?t ?nh ti?p nh?n vi?n tr?/Quy?t ?nh ch? tr??ng ti?p nh?n vi?n tr?: <S? Quy?t ?nh, ng?y Quy?t ?nh>.+ T?n ch??ng tr?nh, d? ?n, phi d? ?n, kho?n vi?n tr?.+ T?n nh? t?i tr?.+ T?n c? quan ch? qu?n.+ T?n ch? ch??ng tr?nh, d? ?n, phi d? ?n, ch? kho?n vi?n tr?.+ Th?i gian th?c hi?n.+ V?n ch??ng tr?nh, d? ?n, phi d? ?n; gi? tr? kho?n vi?n tr?: <V?n/gi? tr? kho?n vi?n tr? kh?ng ho?n l?i, v?n ?i ?ng (n?u c?), v?n kh?c (n?u c?)>.+ T?n ?n v? th?c hi?n ch??ng tr?nh, d? ?n, phi d? ?n, kho?n vi?n tr?.+ Ph?n lo?i ?n v? ? ngh? ho?n thu?: <Ch? ch??ng tr?nh, d? ?n, ban qu?n l? d? ?n, nh? t?i tr?, nh? th?u ch?nh, ...>.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y c? quan thu? ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n:+ Gi? tr? h?ng h?a, d?ch v? mua v?o ch?a c? thu? ? ho?n c?c k? tr??c:...+ Gi? tr? h?ng h?a, d?ch v? mua v?o ch?a c? thu? ? ngh? ho?n k? n?y:...+ Gi? tr? h?ng h?a, d?ch v? mua v?o ch?a c? thu? ??c ho?n k? n?y:...+ Gi? tr? h?ng h?a, d?ch v? mua v?o ch?a c? thu? ??c ho?n liy k?:...+ S? thu? ??c ho?n k? n?y:...<Tr??ng h?p ho?n thu? GTGT ?i v?i ?i t??ng h??ng ?u ?i mi?n tr? ngo?i giao th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin v? ?i t??ng h??ng ?u ?i mi?n tr? ngo?i giao ? ngh? ho?n <thu?c ?i t??ng hay kh?ng thu?c ?i t??ng h??ng ?u ?i>.- ?i chi?u th?ng tin v? h?ng h?a d?ch v? ? ngh? ho?n thu? <thu?c danh m?c hay kh?ng thu?c danh m?c ho?n thu?>.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n k? n?y:+ S? thu? ??c ho?n ?i v?i c? quan ?i di?n ngo?i giao:...+ S? thu? ??c ho?n ?i v?i vi?n ch?c ngo?i giao:...<Tr??ng h?p ho?n thu? theo Hi?p ?nh tr?nh ?nh thu? hai l?n ho?c i?u ??c qu?c t? kh?c th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin ?i t??ng ? ngh? ho?n theo n?i dung Hi?p ?nh tr?nh ?nh thu? hai l?n ho?c i?u ??c qu?c t? kh?c.- ?i chi?u th?ng tin v? ?i di?n ?y quy?n (n?u c?).- ?i chi?u th?ng tin ? ngh? ho?n thu?: <Th?ng tin thu nh?p ??c mi?n/gi?m, s? thu? n?p th?a ? ngh? ho?n>.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n:+ Nm ? ngh? ?p d?ng Hi?p ?nh thu?/i?u ??c qu?c t?:...+ S? thu nh?p thu?c di?n mi?n, gi?m theo Hi?p ?nh thu?/i?u ??c qu?c t?:...+ S? ph?i n?p sau mi?n, gi?m theo Hi?p ?nh thu?/i?u ??c qu?c t?:...+ S? thu? ? n?p v?o NSNN:...+ S? thu? n?p th?a ??c ho?n:...<Tr??ng h?p ho?n ?i v?i ng?n h?ng l? ?i l? ho?n thu? GTGT th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin b?ng k? ch?ng t? ho?n thu?:+ S? thu? ng?n h?ng ? ho?n cho ng??i n??c ngo?i:...+ Ph? d?ch v? ng?n h?ng ??c h??ng:...- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n k? n?y:+ S? thu? ng?n h?ng ? ho?n cho ng??i n??c ngo?i:...+ Ph? d?ch v? ng?n h?ng ??c h??ng:...<Tr??ng h?p ho?n thu? TTB ?i v?i doanh nghi?p s?n xu?t, pha ch? xng sinh h?c th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin v? ?i t??ng ho?n thu? TTB t?i Vn b?n c?a c? quan nh? n??c c? th?m quy?n v? vi?c ng??i n?p thu? ??c s?n xu?t xng sinh h?c.- ?i chi?u th?ng tin v? t?nh h?nh k? khai thu? TTB c?a NNT x?c ?nh s? thu? TTB ch?a ??c kh?u tr? h?t c?a xng kho?ng nguy?n li?u tr?n t? khai thu? trong k? ? ngh? ho?n.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n k? n?y:...<Tr??ng h?p ho?n thu? ?i v?i c? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu? TNCN th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin NNT k? khai quy?t to?n thu?: <S? ph?i n?p, s? ? n?p, s? ? kh?u tr?, s? n?p th?a, s? ? ngh? ho?n trong k? ? ngh? ho?n>.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y c? quan thu? ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? thu? ??c ho?n k? n?y:...<Tr??ng h?p n?p th?a th? th?c hi?n ?i chi?u:>- ?i chi?u th?ng tin s? ti?n ? ngh? ho?n c?a NNT v?i s? n?p th?a c?a NNT tr?n ?ng d?ng.- Th?ng tin gi?i tr?nh, b? sung (n?u c?):+ Th?ng tin y?u c?u gi?i tr?nh c?a CQT: <S?, ng?y, c? quan ban h?nh c?a Th?ng b?o gi?i tr?nh b? sung, n?i dung ? ngh? gi?i tr?nh b? sung>.+ Th?ng tin gi?i tr?nh c?a NNT: <S?, ng?y vn b?n gi?i tr?nh b? sung c?a NNT, ng?y CQT ti?p nh?n vn b?n gi?i tr?nh b? sung c?a NNT, n?i dung gi?i tr?nh b? sung c?a NNT>.+ K?t qu? x? l? v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u:...- X?c ?nh s? ? ngh? ??c ho?n k? n?y:...<Tr??ng h?p h? s? ho?n thu? thu?c di?n ki?m tra tr??c ho?n: C?p nh?t th?ng tin theo Quy tr?nh ki?m tra thu?>III. T?NH H?NH N? TI?N THU?, TI?N PH?T, TI?N CH?M N?P C?A NG??I N?P THU? ?N NG?Y: ...?n v? ti?n: ?ngSTTMST n? thu?T?n NNTM? CQ qu?n l? kho?n thuT?n c? quan qu?n l? kho?n thuCh??ngTi?u m?cT?i kho?n NSS? ti?nTh?i h?n n?p(1)(2)(3)(5)(4)(6)(7)(8)(9)(10)????????????????????????????????????????IV. ? XU?T X? L?:1. ? xu?t x?c ?nh tr??ng h?p ho?n?% Kh?ng thu?c tr??ng h?p ho?n, l? do: ...?% Thu?c tr??ng h?p ho?n2. ? xu?t x?c ?nh s? thu? ??c ho?n- S? ti?n ? ngh? ho?n: <h? tr? hi?n th? theo ? ngh? ho?n>- S? ti?n ??c ho?n/s? thu? ng?n h?ng ? ho?n cho ng??i n??c ngo?i (n?u c?): ...- Ph? d?ch v? ng?n h?ng ??c h??ng (n?u c?): & ..- S? thu? kh?ng ??c ho?n, l? do (n?u c?): ...- S? thu? GTGT, TTB kh?ng ??c ho?n chuy?n kh?u tr?, l? do (n?u c?): ...- S? thu? ch? xem x?t, l? do (n?u c?): ...- S? thu? ? ngh? b? tr?: ...- S? thu? c?n ??c ho?n tr? NNT: ...+ H?nh th?c ho?n tr? b?ng: Ti?n m?t ?% Chuy?n kho?n ?%+ Chuy?n ti?n v?o t?i kho?n s?: & & & & & . T?i Ng?n h?ng (KBNN): ...(ho?c) tr? ti?n m?t cho: & & & & . S? CMND/HC: ... C?p ng?y ... N?i c?p: ...?3. Chi ti?t th?ng tin s? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ? xu?t c?n ??c ho?n tr??n v? ti?n: ?ngSTTM? Ch??ngTi?u m?cT?n kho?n ho?nKBNN n?i thu NSNNNm ng?n s?chS? ti?n ? xu?t ??c ho?nM? ?a b?n h?nh ch?nh(1)(2)(3)(4)(5)(6)(7)(8)????????????????T?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NG??4. Chi ti?t th?ng tin s? ti?n thu?, ti?n ch?m n?p, ti?n ph?t ? xu?t b? tr? thu NSNN?n v? ti?n: ?ngSTTT?n NNT c? kho?n n? ??c b? tr?M? s? thu?T?n c? quan qu?n l? kho?n thuM? c? quan qu?n l? kho?n thuM? ?nh danh kho?n ph?i n?pTh?i h?n n?pCh??ngTi?u m?cT?i kho?n NSNNS? ti?n b? tr?M? ?a b?n h?nh ch?nh(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)????????????????????????????????????????????????????????????T?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NGT?NG C?NG??........, ng?y ........ th?ng ........ nm ...........C?n b? gi?i quy?t ho?n:L?nh ?o b? ph?n:?Ghi ch?: Tr??ng h?p ho?n ki?m b? tr? ?i v?i NNT kh?ng ho?t ?ng t?i ?a ch? ? ng k? th? ch? l?p n?i dung 1 t?i m?c 1 v? 3, 4 t?i m?c IV c?a m?u Phi?u ? xu?t ho?n thu? n?y.??M?u s?: 04/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?<C?C THU?/CHI C?C THU?...> <?N V? ? NGH? TH?M ?NH CHI C?C THU?/PH?NG/?I....> -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?& & & ., ng?y ... th?ng ... nm ..& ...M? s? h? s?: ...VN B?N ? NGH? TH?M ?NH H? S? HO?N THU?K?nh g?i: ... <B? ph?n th?m ?nh ph?p ch?>...<?n v? ? ngh? th?m ?nh> ? ngh? ...<B? ph?n th?m ?nh ph?p ch?> nghi?n c?u v? c? ? ki?n th?m ?nh ?i v?i d? th?o Phi?u ? xu?t ho?n thu?, d? th?o Quy?t ?nh ho?n thu? (ho?c Quy?t ?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c), Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (n?u c?). H? s? th?m ?nh g?m:1. Vn b?n d? th?o:- D? th?o Phi?u ? xu?t ho?n thu?;- D? th?o Quy?t ?nh ho?n thu? (ho?c Quy?t ?nh ho?n thu? ki?m b? tr? thu ng?n s?ch nh? n??c);- Th?ng b?o v? vi?c kh?ng ??c ho?n thu? (n?u c?).2. C?c t?i li?u c? li?n quan (n?u c?):- Vn b?n ? ngh? ho?n thu?;- B?n t?ng h?p ? ki?n v? c?c vn b?n g?p ? c?a c?c ?n v? li?n quan (n?u c?);- Bi?n b?n ki?m tra, k?t lu?n ki?m tra, quy?t ?nh x? l? (n?u c?);- C?c t?i li?u c? li?n quan (n?u c?).?N?i nh?n: (n?u kh?c b? ph?n) - Nh? tr?n; - L?u: <B? ph?n ? ngh? th?m ?nh>.TR??NG ?N V? ? NGH? TH?M ?NH ho?c KT.TR??NG ?N V? ? NGH? TH?M ?NH (Ch? k?) H? v? t?nGhi ch?: L?p b?ng k? (d??i d?ng b?ng g?m c?c th?ng tin chi ti?t: s? th? t?, s? vn b?n, ng?y ban h?nh, n?i dung vn b?n v? b?t l?c) ?i v?i c?c t?i li?u c? li?n quan.??M?u s?: 05/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?<C? QUAN THU?...> <B? PH?N TH?M ?NH PH?P CH?> -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?& & & ., ng?y ... th?ng ... nm ..& ...M? s? h? s?:...VN B?N TH?M ?NH H? S? HO?N THU?K?nh g?i: ...<?n v? ? ngh? th?m ?nh>.Ng?y& & & . <B? ph?n th?m ?nh ph?p ch?> nh?n ??c Phi?u ? ngh? th?m ?nh h? s? ho?n thu? do...<?n v? ? ngh? th?m ?nh> chuy?n ?n v? vi?c ho?n thu? ?i v?i:- T?n ng??i n?p thu? ? ngh? ho?n thu?: ...- M? s? thu?: ...- Lo?i thu? ? ngh? ho?n:..- K? ho?n thu?:...- Tr??ng h?p, cn c? ph?p lu?t ho?n thu?:...- Ph?n lo?i h? s? ho?n thu?:...Cn c? quy ?nh ph?p lu?t, quy tr?nh nghi?p v?, quy ch? th?m ?nh c?a ng?nh thu?; tr?n c? s? th?ng tin t?i h? s? ? ngh? th?m ?nh c?a ... <?n v? ? ngh? th?m ?nh>, bao g?m:......<B? ph?n th?m ?nh ph?p ch?> c? ? ki?n nh? sau:1. Th?nh ph?n, s? l??ng h? s? c?a Ng??i n?p thu??% ?ng quy ?nh?% Kh?ng ?ng quy ?nh, c? th?:...?% Kh?c: ...2. Th?m quy?n, tr?nh t? ban h?nh Quy?t ?nh ho?n thu?/Th?ng b?o v? vi?c kh?ng ??c ho?n thu??% ?ng quy ?nh, c? th?: ...?% Kh?ng ?ng quy ?nh, c? th?: ...?% Kh?c: ...3. S? ph? h?p v? ?i t??ng v? tr??ng h?p ho?n thu? theo quy ?nh c?a c?c VBQPPL v? thu??% ?ng quy ?nh?% Kh?ng ?ng quy ?nh, c? th?: ...?% Kh?c: ...4. Ng?n ng?, th? th?c v? k? thu?t tr?nh b?y Quy?t ?nh ho?n thu?/Th?ng b?o v? vi?c kh?ng ??c ho?n thu??% ?ng quy ?nh?% Kh?ng ?ng quy ?nh, c? th?: ...?% Kh?c: ...5. ? ki?n ? xu?t b? sung (n?u c?): ...6. ? ki?n th?m ?nh:...Tr?n ?y l? ? ki?n th?m ?nh c?a...<B? ph?n th?m ?nh ph?p ch?>, k?nh chuy?n...<?n v? ? ngh? th?m ?nh> tr?nh L?nh ?o <c? quan thu?> xem x?t, quy?t ?nh./.?C?N B? TH?M ?NH (Ch? k?) H? v? t?nTR??NG ho?c KT.TR??NG B? PH?N TH?M ?NH PH?P CH? (Ch? k?) H? v? t?nN?i nh?n:- <?n v? ? ngh? th?m ?nh>;- L?u: <B? ph?n th?m ?nh ph?p ch?>.??M?u s?: 06/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C?C THU? (CHI C?C THU?).... PH?NG (?I) ... -------??PHI?U KI?M SO?T H? S? HO?N THU? TR?N H? TH?NG ?NG D?NGNg?y th?c hi?n ki?m so?t: ...1. Th?ng tin h? s? ho?n thu?- M? s? h? s?: ...- T?n ng??i n?p thu? ? ngh? ho?n thu?: ...- M? s? thu?:...- CQT ch?p nh?n h? s? ho?n thu? theo quy ?nh ng?y ... th?ng ... nm ...- Ph?n lo?i h? s? ho?n thu?:...- K? ho?n thu?:...- L? do ho?n:...- Th?ng tin d? th?o Quy?t ?nh ho?n c?a CQT:+ T?ng s? thu? ??c ho?n tr?:...+ T?ng s? ti?n b? tr? v?i c?c kho?n ph?i n?p NSNN:...+ Ph?n c?n l?i ??c ho?n tr? sau khi ? b? tr?:...2. K?t qu? ki?m so?t ho?n thu? tr?n h? th?ng ?ng d?ng- K?t qu? ki?m so?t:...- C?n b? ki?m so?t:...- Ng?y gi? in k?t qu? ki?m so?t:...- Ng??i in k?t qu? ki?m so?t:...STTTi?u ch? ki?m traK?t qu?L? do (kh?ng ?t)??????????????M?u s?: 07/QTr-HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C?C THU? (CHI C?C THU?).... PH?NG (?I) ... -------??PHI?U THAY ?I K?T QU? KI?M SO?T H? S? HO?N THU? TR?N H? TH?NG ?NG D?NGI. TH?NG TIN CHUNG- M? s? h? s?: ...- Gi?y ? ngh? ho?n tr? kho?n thu NSNN s? ... ng?y ... th?ng ... nm ...- T?n ng??i n?p thu? ? ngh? ho?n thu?: ...- M? s? thu?: ...- Th?ng tin v? kho?n thu ? ngh? ho?n tr?:...- L? do ? ngh? ho?n tr?:...II. K?T QU? ?NG D?NG KI?M SO?T H? S? HO?N THU?H? s? ho?n thu? c? ti?u ch?  Kh?ng ?t : ....................................III. ? XU?T THAY ?I K?T QU? KI?M SO?T H? S? HO?N THU?Chuy?n ti?u ch? c? k?t qu?  Kh?ng ?t th?nh  ?t : ?%- L? do: ....................................- H? s? k?m theo (n?u c?): ............................................................................................................?& & & ., ng?y ... th?ng ... nm ..& ... NG??I L?P PHI?U (Ch? k?) H? v? t?n& & & ., ng?y ... th?ng ... nm ...... TR??NG ho?c KT. TR??NG B? PH?N (Ch? k?) H? v? t?n?...., ng?y ... th?ng... nm ... TH? TR??NG C? QUAN THU? KT. TH? TR??NG C? QUAN THU? (Ch? k?) H? v? t?n?Ph? l?c IIDANH S?CH C?C DANH M?C (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31 th?ng 05 nm 2023 c?a T?ng c?c Thu?)STTT?n Danh m?cS? DM1Danh m?c 1. H? s? ? ngh? ho?n thu?Danh m?c 12Danh m?c 2.1. Tr?ng th?i h? s? ho?n thu? tr?n tr?c truy?n tinDanh m?c 2.13Danh m?c 2.2. Tr?ng th?i v? nguy?n t?c chuy?n tr?ng th?i gi?i quy?t h? s? ho?n thu?Danh m?c 2.24Danh m?c 2.3. M? l?i v? nguy?n t?c x? l? l?nh ho?n thu?Danh m?c 2.35Danh m?c 3. Ph?n c?ng x? l? h? s? ho?n thu?Danh m?c 3??Danh m?c 1 (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?DANH M?C 1. H? S? ? NGH? HO?N THU?STTTr??ng h?p ho?n thu?H? s? ? ngh? ho?n thu?L? do ho?nIHO?N THU? GTGT THEO QUY ?NH PH?P LU?T THU? GTGTHO?N THU? GTGT THEO QUY ?NH PH?P LU?T THU? GTGTHO?N THU? GTGT THEO QUY ?NH PH?P LU?T THU? GTGT1Tr??ng h?p ho?n thu? d? ?n ?u t?Tr??ng h?p ho?n thu? d? ?n ?u t?Tr??ng h?p ho?n thu? d? ?n ?u t?1.1Kho?n 2 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCCSKD m?i th?nh l?p t? d? ?n ?u t?D? ?n t?m ki?m thm d? v? ph?t tri?n m? d?u kh? ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng1.2Kho?n 3 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCCSKD ang ho?t ?ng c? d? ?n ?u t? c?ng t?nh/th?nh ph?CSKD ang ho?t ?ng c? d? ?n ?u t? kh?c t?nh/th?nh ph?1.3Kho?n 3 i?u 1 Th?ng t? s? 13/2023/TT-BTC ng?y 28/2/2023 (c? hi?u l?c t? 4/4/2023)Theo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCCSKD m?i th?nh l?p t? d? ?n ?u t?CSKD ang ho?t ?ng c? d? ?n ?u t? c?ng t?nh/th?nh ph?CSKD ang ho?t ?ng c? d? ?n ?u t? kh?c t?nh/th?nh ph?D? ?n t?m ki?m thm d? v? ph?t tri?n m? d?u kh? ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng2Tr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? xu?t kh?uTr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? xu?t kh?uTr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? xu?t kh?u?Kho?n 4 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh l?i i?u 28 Th?ng t? s? 80/2021/TT-BTCHo?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD th??ng m?iHo?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD tr?c ti?p s?n xu?tHo?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD kh?c3Ho?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n h? tr? ph?t tri?n ch?nh th?c (ODA) kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?oHo?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n h? tr? ph?t tri?n ch?nh th?c (ODA) kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?oHo?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n h? tr? ph?t tri?n ch?nh th?c (ODA) kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o?Kho?n 6 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCHo?n thu? GTGT ?i v?i d? ?n ODA kh?ng ho?n l?i cho ch? d? ?nHo?n thu? GTGT ?i v?i d? ?n ODA cho nh? t?i tr?Ho?n thu? GTGT ?i v?i d? ?n ODA kh?ng ho?n l?i cho nh? th?u ch?nh c?a ch? d? ?nHo?n thu? GTGT ?i v?i d? ?n ODA kh?ng ho?n l?i cho nh? th?u ch?nh c?a nh? t?i tr?4Ho?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? kh?ng ho?n l?i kh?ng thu?c h? tr? ph?t tri?n ch?nh th?cHo?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? kh?ng ho?n l?i kh?ng thu?c h? tr? ph?t tri?n ch?nh th?cHo?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? kh?ng ho?n l?i kh?ng thu?c h? tr? ph?t tri?n ch?nh th?c?Kho?n 6 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCHo?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? kh?ng ho?n l?i kh?ng thu?c h? tr? ph?t tri?n ch?nh th?c5Tr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? qu?c t? kh?n c?p ? c?u tr? v? kh?c ph?c h?u qu? thi?n tai t?i Vi?t NamTr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? qu?c t? kh?n c?p ? c?u tr? v? kh?c ph?c h?u qu? thi?n tai t?i Vi?t NamTr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? qu?c t? kh?n c?p ? c?u tr? v? kh?c ph?c h?u qu? thi?n tai t?i Vi?t Nam?Kho?n 6 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCTr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? qu?c t? kh?n c?p ? c?u tr?Tr??ng h?p ho?n thu? ?i v?i h?ng h?a, d?ch v? mua trong n??c b?ng ngu?n ti?n vi?n tr? qu?c t? kh?n c?p ? kh?c ph?c h?u qu? thi?n tai t?i Vi?t Nam6Kho?n 7 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 28 Th?ng t? s? 80/2021/TT-BTCHo?n thu? GTGT ?i v?i ?i t??ng ??c h??ng quy?n ?u ?i mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao mua HH, DV t?i Vi?t Nam ? s? d?ng7Kho?n 5 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 31 Th?ng t? s? 80/2021/TT-BTCHo?n thu? GTGT c?n ??c kh?u tr? ?i v?i CSKD khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng8Kho?n 8 i?u 18 Th?ng t? s? 219/2013/TT-BTCTheo quy ?nh t?i i?m g kho?n 2 i?u 28 Th?ng t? s? 80/2021/TT-BTCHo?n thu? GTGT ?i v?i h?ng h?a mua t?i VN cho ng??i n??c ngo?i, ng??i VN ?nh c? t?i n??c ngo?i mang theo khi xu?t c?nh9Kho?n 9 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?m h i?u 28 Th?ng t? s? 80/2021/TT-BTCHo?n thu? GTGT theo quy?t ?nh ho?n c?a c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?tIIHO?N THU? TI?U TH? ?C BI?T THEO QUY ?NH PH?P LU?T THU? TTB V?I XNG SINH H?CHO?N THU? TI?U TH? ?C BI?T THEO QUY ?NH PH?P LU?T THU? TTB V?I XNG SINH H?CHO?N THU? TI?U TH? ?C BI?T THEO QUY ?NH PH?P LU?T THU? TTB V?I XNG SINH H?C?Kho?n 3 i?u 1 Ngh? ?nh s? 14/2019/N-CP v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 29 Th?ng t? s? 80/2021/TT-BTCHo?n thu? ti?u th? ?c bi?t ?i v?i xng sinh h?cIIIHO?N THU? THEO HI?P ?NH TR?NH ?NH THU? HAI L?N V? I?U ??C QU?C T? KH?C M? NH? N??C XHCN VI?T NAM L? TH?NH VI?NHO?N THU? THEO HI?P ?NH TR?NH ?NH THU? HAI L?N V? I?U ??C QU?C T? KH?C M? NH? N??C XHCN VI?T NAM L? TH?NH VI?NHO?N THU? THEO HI?P ?NH TR?NH ?NH THU? HAI L?N V? I?U ??C QU?C T? KH?C M? NH? N??C XHCN VI?T NAM L? TH?NH VI?N1Kho?n 9 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 30 Th?ng t? s? 80/2021/TT-BTCHo?n thu? theo hi?p ?nh tr?nh ?nh thu? hai l?n (t? ch?c)Ho?n thu? theo hi?p ?nh tr?nh ?nh thu? hai l?n (c? nh?n)2Kho?n 9 i?u 18 Th?ng t? s? 219/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 30 Th?ng t? s? 80/2021/TT-BTCHo?n thu? theo i?u ??c qu?c t? m? VN l? th?nh vi?n (ngo?i c?c tr??ng h?p tr?n)IVHO?N N?P TH?AHO?N N?P TH?AHO?N N?P TH?A1i?u 28 Th?ng t? s? 111/2013/TT-BTC v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 42 Th?ng t? s? 80/2021/TT-BTCC? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu? v?i c? quan thu?2Kho?n 1 i?u 60 Lu?t Qu?n l? thu? v? c?c vn b?n s?a ?i, b? sungTheo quy ?nh t?i i?u 42 Th?ng t? s? 80/2021/TT-BTCT? ch?c, c? nh?n tr? thu nh?p th?c hi?n quy?t to?n thay cho c?c c? nh?n c? ?y quy?n quy?t to?n thu?Ho?n thu?, ph? n?p th?a ?i v?i CSKD khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ngHo?n thu? n?p th?a kh?c3i?u 26 Th?ng t? s? 80/2021/TT-BTC?Ho?n ki?m b? tr? kho?n n? v?i kho?n n?p th?a c?a NNT tr?ng th?i 06.Ghi ch?: Tr??ng h?p ho?n thu? d?n chi?u theo c?c vn b?n quy ph?m ph?p lu?t n?u tr?n thu?c danh m?c n?y ??c c?p nh?t theo c?c vn b?n quy ph?m ph?p lu?t thay th? ho?c ??c s?a ?i, b? sung (n?u c?).??Danh m?c 2.1 (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?DANH M?C 2.1. TR?NG TH?I H? S? HO?N THU? TR?N TR?C TRUY?N TINSTTM? tr?ng th?iT?n tr?ng th?iGhi ch?101HSHT ??c ki?m tra b??c 1 th?nh c?ng tr?n C?ng TTT c?a TCTHSHT ? qua ki?m tra b??c 1, ? c? th?ng b?o ti?p nh?n tr?n C?ng TTT c?a TCT.202HSHT c? l?i c?u tr?c XMLH?ng ng?y, Nh?m h? tr? ?ng d?ng TMS tra c?u c?c HSHT tr?ng th?i 02 ? x? l? k?p th?i ngay trong ng?y.HSHT tr?ng th?i 02 c?n b? k? thu?t x? l? xong:- Tr??ng h?p l?i do TMS th? chuy?n v? 01;- Tr??ng h?p l?i do ?ng d?ng ngo?i th? ?ng d?ng ngo?i k?t xu?t l?i HSHT.303HSHT kh?ng c? l?i c?u tr?c XML ch? ki?m tra ghi h? s?HSHT kh?ng c? l?i c?u tr?c XML ch? ki?m tra ghi h? s?404Ghi s? nh?n h? s? th?nh c?ngHSHT ??c ghi s? nh?n h? s? th?nh c?ng54BGhi s? nh?n h? s? th?nh c?ng, CQT ph?i nh?p d? li?u HSHT th? c?ng- ?ng d?ng h? tr? b??c ghi QHS t? ?ng, CQT kh?ng ph?i th?c hi?n b??c ghi h? s? th? c?ng tr?n QHS ?i v?i h? s? ho?n thu? tr?ng th?i 4B.- CQT sau khi nh?p th? c?ng th?c hi?n chuy?n v? tr?ng th?i 6B.65AGhi s? nh?n h? s? kh?ng th?nh c?ng do l?i c?a NNTTMS tr? tr?ng th?i ra C?ng TTT c?a TCT ? t?o Th?ng b?o v? vi?c kh?ng ch?p nh?n HSHT cho NNT.75BGhi s? nh?n h? s? kh?ng th?nh c?ng CQT ph?i x? l?- CQT c? tr?ch nhi?m ?a to?n b? HSHT ? tr?ng th?i 5B v?o h? th?ng TMS.- ?i v?i c?c HSMT ? tr?ng th?i 5B, CQT x? l? theo nguy?n t?c s?a l?i ho?c x?c ?nh nh?n t? ?ng (h??ng d?n chi ti?t theo t?ng m? l?i) th? CQT chuy?n tr?ng th?i HSHT v? tr?ng th?i 5C ? h? th?ng nh?n t? ?ng- ?i v?i c?c HSHT, CQT x?c ?nh ph?i nh?p th? c?ng, sau khi nh?p th? c?ng, CQT chuy?n tr?ng th?i HSHT v? tr?ng th?i 6B ho?c cu?i ng?y, h? th?ng t? ?ng qu?t HSHT ? chuy?n v? tr?ng th?i 6B.85CGhi s? nh?n h? s? kh?ng th?nh c?ng h? th?ng t? ?ng qu?t l?iH? th?ng t? ?ng qu?t l?i c?c HSHT c? tr?ng th?i 5C.95DGhi s? nh?n h? s? kh?ng th?nh c?ng do l?i ?ng d?ng- C?n b? k? thu?t ?ng d?ng c? tr?ch nhi?m x? l? ?a d? li?u v?o ?ng d?ng ngay trong ng?y. Sau khi x? l? xong, chuy?n tr?ng th?i HSHT v? 5C ? h? th?ng t? ?ng qu?t l?i.105GGhi s? nh?n h? s? kh?ng th?nh c?ng CQT th?c hi?n ph?n lo?i l?i- HSHT n?y CQT ph?i x? l? chuy?n tr?ng th?i 5A ho?c 5B ho?c 5C ngay trong ng?y- N?u CQT x?c ?nh l?i c?a NNT chuy?n tr?ng th?i 5A ? C?ng TTT c?a TCT tr? th?ng b?o kh?ng ch?p nh?n HSHT cho NNT.- N?u l?i c?a CQT ho?c ?ng d?ng c? th? x? l? ngay th? CQT th?c hi?n x? l? l?i v? chuy?n HSHT v? tr?ng th?i 5C ? nh?n l?i HSHT.- N?u l?i c?a CQT ho?c c?a ?ng d?ng, ch?a th? x? l? ngay th? CQT th?c hi?n chuy?n HSHT v? tr?ng th?i 5B ? tr? th?ng b?o cho NNT.1106Ghi d? li?u HSHT t? ?ng th?nh c?ngHSHT ? ??c ghi nh?n th?nh c?ng v?o ph?n h? x? l? ho?n thu?126BGhi d? li?u HSHT th? c?ng th?nh c?ngCQT th?c hi?n chuy?n HSHT v? tr?ng th?i 6B sau khi nh?p th? c?ng HSHT v?o ph?n h? x? l? ho?n thu?1313HSHT ? ho?n th?nhHSHT ? ban h?nh Q/th?ng b?o kh?ng ??c ho?n/th?ng b?o kh?ng thu?c tr??ng h?p ho?n1416HSHT NNT ? ngh? h?yHSHT sau khi CQT ban h?nh Th?ng b?o ch?p nh?n vn b?n ? ngh? h?y h? s? ? ngh? ho?n thu?Ghi ch?: M? tr?ng th?i t?i danh m?c n?y ??c c?p nh?t theo y?u c?u n?ng c?p ?ng d?ng c?ng ngh? th?ng tin c?a T?ng c?c Thu? (n?u c?).??Danh m?c 2.2 (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?DANH M?C 2.2. TR?NG TH?I V? NGUY?N T?C CHUY?N TR?NG TH?I GI?I QUY?T H? S? HO?N THU?STTM? tr?ng th?iT?n tr?ng th?iGhi ch?15? ngh? ho?nHSHT ? ??c nh?p nh?n v?o h? th?ng TMS th?nh c?ng, CBT th?c hi?n ph?n lo?i, gi?i quy?t HSHT20? xu?t ho?nHSHT ? t?o ? xu?t ho?n37? h?y ? ngh?/? xu?t ho?nHSHT ? h?y ? ngh?/? xu?t ho?n47A? h?y ? ngh?/? xu?t ho?n theo VB ? ngh? h?y c?a NNTHSHT CQT ? ban h?nh th?ng b?o ch?p nh?n vn b?n ? ngh? h?y HSHT c?a NNT53T? ch?i ho?nCQT ? th?ng b?o v? vi?c h? s? ch?a ? i?u ki?n ho?n thu?/kh?ng ??c ho?n thu?63AKh?ng ch?p nh?n ? ngh? ho?nHSHT CQT ? ban h?nh th?ng b?o kh?ng ch?p nh?n ? ngh? ho?n m?u s? 02/TB-HT (Ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC ng?y 29 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)711? th?m ?nh h? s? ho?n thu?HSHT ? c? k?t qu? ph? duy?t th?m ?nh813? ph? duy?t quy?t ?nh ho?nHSHT ? ??c l?nh ?o CQT ph? duy?t quy?t ?nh ho?n/quy?t ?nh ho?n ki?m b? tr? m?u s? 01/QHT v? 02/QHT (Ban h?nh k?m theo Th?ng t? s? 80/2021/TT-BTC ng?y 29 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)92? h?ch to?n Q ho?nHSHT CQT ? th?c hi?n h?ch to?n quy?t ?nh ho?n104H?ch to?n quy?t ?nh ho?n ch?a ho?n t?tHSHT trong qu? tr?nh h?ch to?n ch?a ho?n t?t111? h?y quy?t ?nh ho?nHSHT ? h?y quy?t ?nh ho?n128H?y quy?t ?nh ho?n kh?ng th?nh c?ngHSHT trong qu? tr?nh h?ch to?n h?y quy?t ?nh ho?n ch?a th?nh c?ng1315T?o l?nh ho?nHSHT ? t?o l?nh ho?n1416H?y t?o l?nh ho?nHSHT ? h?y t?o l?nh ho?n1517L?nh ho?n ? chuy?n KB chi ho?nHSHT ? ban h?nh l?nh ho?n v? chuy?n l?nh ho?n sang KBNN chi ho?n166? h?ch to?n l?nh ho?nHSHT ? ??c KBNN chi ho?n, CQT ? nh?n ??c ch?ng t? ho?n v? h?ch to?n l?nh ho?n176A? h?ch to?n m?t ph?n l?nh ho?nHSHT c? l?nh ho?n ? c? th?ng tin chi ho?n t? KBNN 1 ph?n v?i tr??ng h?p 01 Quy?t ?nh nhi?u l?nh ho?n1810H?ch to?n l?nh ho?n kh?ng th?nh c?ngHSHT ? ??c KBNN chi ho?n, CQT ? nh?n ??c ch?ng t? ho?n v? h?ch to?n l?nh ho?n nh?ng trong qu? tr?nh h?ch to?n kh?ng sinh ? giao d?ch, kh?ng b? tr? ...199H?y li?n l?nh ho?n kh?ng th?nh c?ngHSHT b? KBNN t? ch?i sau khi KBNN ? h?ch to?n chi nh?ng kh?ng chi ho?n th?nh c?ng ??c cho NNT do sai th?ng tin t?i kho?n ng?n h?ng, t?n ch? t?i kho?n ... CQT th?c hi?n h?y l?nh ho?n, nh?ng trong qu? tr?nh h?ch to?n h?y kh?ng h?y h?t giao d?ch...20?ang ch? gi?i tr?nh b? sung th?ng tin t?i li?uHSHT ang ch? gi?i tr?nh b? sung th?ng tin t?i li?u c?a NNT21?ang ch? k?t qu?/? ki?n c?a c? quan C?ng an/CQNN c? th?m quy?nHSHT ang ch? k?t qu?/? ki?n c?a c? quan C?ng an/CQNN c? th?m quy?n22?? ban h?nh quy?t ?nh ki?m tra tr??c ho?nHSHT ? ??c ban h?nh quy?t ?nh ki?m tra tr??c ho?n23?? c?ng b? quy?t ?nh ki?m tra tr??c ho?nHSHT ? c?ng b? quy?t ?nh ki?m tra tr??c ho?n24?? ban h?nh quy?t ?nh ho?c k?t lu?n ki?m tra tr??c ho?n.HSHT ? ban h?nh quy?t ?nh ho?c k?t lu?n ki?m tra tr??c ho?n25?? t?m d?ng gi?i quy?t h? s? ho?nHSHT ? t?m d?ng gi?i quy?t h? s? ho?n26?? c?ng b? Quy?t ?nh TTKT sau ho?nHSHT ? c?ng b? Quy?t ?nh TTKT sau ho?n27?? ban h?nh quy?t ?nh ho?c k?t lu?n x? l? TTKT sau ho?nHSHT ? ban h?nh quy?t ?nh ho?c k?t lu?n x? l? TTKT sau ho?n28?? c? thu h?i ho?nHSHT ? c? thu h?i ho?nGhi ch?: M? tr?ng th?i t?i danh m?c n?y ??c c?p nh?t theo y?u c?u n?ng c?p ?ng d?ng c?ng ngh? th?ng tin c?a T?ng c?c Thu? (n?u c?).??Danh m?c 2.3 (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?DANH M?C 2.3. M? L?I V? NGUY?N T?C X? L? L?NH HO?N THU?STTM? tr?ng th?iT?n tr?ng th?iGhi ch?101Chuy?n KBNN chi ho?n kh?ng th?nh c?ngL?nh ho?n ? ??c l?u h?nh i?n t? th?nh c?ng, nh?ng KBNN ti?p nh?n kh?ng th?nh c?ng.CBT th?c hi?n ki?m tra th?ng tin L?nh ho?n theo ph?n h?i kh?ng th?nh c?ng c?a KBNN.202? chuy?n KBNN chi ho?n th?nh c?ngL?nh ho?n ? ??c l?u h?nh i?n t? th?nh c?ng, KBNN ti?p nh?n th?nh c?ng.303KBNN t? ch?i l?nh ho?n?4031KBNN t? ch?i l?nh ho?n GTGT do v??t d? to?nL?nh ho?n b? KBNN t? ch?i do v??t d? to?n ho?n thu? GTGT, CBT theo d?i, l?p l?i L?nh ho?n khi c? ? d? to?n.5032KBNN t? ch?i l?nh ho?n do sai th?ng tinL?nh ho?n b? KBNN t? ch?i, do th?ng tin tr?n l?nh ho?n CQT truy?n sang kh?ng h?p l?.6033KBNN t? ch?i l?nh ho?n do sai th?ng tin chi ho?nL?nh ho?n b? KBNN t? ch?i sau khi KBNN ? h?ch to?n chi nh?ng kh?ng chi ho?n th?nh c?ng ??c cho NNT do sai th?ng tin t?i kho?n ng?n h?ng, t?n ch? t?i kho?n ...7034KBNN t? ch?i l? do kh?cL?nh ho?n b? KBNN t? ch?i, do c?c l? do kh?c.??Danh m?c 3 (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?DANH M?C 3. PH?N C?NG X? L? H? S? HO?N THU?C?ng vi?c/Nhi?m v?C?ng vi?c/Nhi?m v?Ho?n thu? theo quy ?nh c?a ph?p lu?tHo?n thu? theo quy ?nh c?a ph?p lu?tHo?n thu? c?a c? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu?Ho?n thu? c?a c? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu?Ho?n n?p th?a c?c lo?i thu? v? c?c kho?n thu kh?cHo?n n?p th?a c?c lo?i thu? v? c?c kho?n thu kh?cB? ph?n th?c hi?nB? ph?n th?c hi?nB? ph?n th?c hi?nB? ph?n th?c hi?nB? ph?n th?c hi?nB? ph?n th?c hi?nC?c Thu?Chi c?c Thu?C?c Thu?Chi c?c Thu?C?c Thu?Chi c?c Thu?(1)(1)(2)(3)(4)(5)(6)(7)1. Ti?p nh?n, ph?n lo?i h? s?1. Ti?p nh?n, ph?n lo?i h? s???????i?n t?Tr??ng h?p C?c Thu? ph?n c?ng cho Chi C?c Thu? x? l? HSHT GTGTB? ph?n K? khai v? K? to?n thu? ti?p nh?n h? s? ho?n thu? gi? tr? gia tng i?n t? c?a ng??i n?p thu? do C?c Thu? qu?n l? tr?c ti?p ho?c C?c thu? n?i c? d? ?n ?u t?.B? ph?n K? khai v? K? to?n thu? ti?p nh?n h? s? ho?n thu? gi? tr? gia tng i?n t? c?a ng??i n?p thu? do Chi c?c Thu? qu?n l? tr?c ti?pB? ph?n Qu?n l? thu? TNCN/B? ph?n ??c th? tr??ng CQT ph?n c?ng ti?p nh?n h? s? ho?n TNCN n?i NNT n?p h? s? quy?t to?n thu?B? ph?n Qu?n l? thu? TNCN/B? ph?n ??c th? tr??ng CQT ph?n c?ng ti?p nh?n h? s? ho?n TNCN n?i NNT n?p h? s? quy?t to?n thu?B? ph?n K? khai v? K? to?n thu? ti?p nh?n h? s? ho?n n?p th?a i?n t? c?a ng??i n?p thu? do C?c Thu? qu?n l? tr?c ti?pB? ph?n K? khai v? K? to?n thu? ti?p nh?n h? s? ho?n n?p th?a i?n t? c?a ng??i n?p thu? do C?c Thu? qu?n l? tr?c ti?pTr??ng h?p C?c Thu? kh?ng ph?n c?ng cho Chi C?c Thu? x? l? HSHT GTGTB? ph?n K? khai v? K? to?n thu? ti?p nh?n h? s? ho?n thu? gi? tr? gia tng i?n t? c?a ng??i n?p thu? do C?c Thu? v? Chi c?c Thu? qu?n l? tr?c ti?p ho?c C?c thu? n?i c? d? ?n ?u t?.?Ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu? TTB ?i v?i xng sinh h?cB? ph?n K? khai v? K? to?n thu? ti?p nh?n h? s? ho?n thu? gi? tr? gia tng i?n t? c?a ng??i n?p thu? do C?c Thu? v? Chi c?c Thu? qu?n l? tr?c ti?p.?Qua b?u ch?nhTr??ng h?p C?c Thu? ph?n c?ng cho Chi C?c Thu? x? l? HSHT GTGTB? ph?n H?nh ch?nh vn th?B? ph?n H?nh ch?nh vn th?B? ph?n H?nh ch?nh vn th?B? ph?n H?nh ch?nh vn th?B? ph?n H?nh ch?nh vn th?B? ph?n H?nh ch?nh vn th?Tr??ng h?p C?c Thu? kh?ng ph?n c?ng cho Chi C?c Thu? x? l? HSHT GTGTB? ph?n H?nh ch?nh vn th??Ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu? TTB ?i v?i xng sinh h?cB? ph?n H?nh ch?nh vn th??Tr?c ti?pTr??ng h?p C?c Thu? ph?n c?ng cho Chi C?c Thu? x? l? HSHT GTGTB? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?Tr??ng h?p C?c Thu? kh?ng ph?n c?ng cho Chi C?c Thu? x? l? HSHT GTGTB? ph?n tuy?n truy?n h? tr??Ho?n thu? theo quy ?nh c?a ph?p lu?t v? thu? TTB ?i v?i xng sinh h?cB? ph?n tuy?n truy?n h? tr??2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?2. Gi?i quy?t h? s?a. H? s? thu?c di?n ho?n thu? tr??c, ki?m tra saua. H? s? thu?c di?n ho?n thu? tr??c, ki?m tra sauB? ph?n K? khai v? K? to?n thu?B? ph?n K? khai v? K? to?n thu?B? ph?n Qu?n l? thu? TNCN/B? ph?n ??c th? tr??ng CQT ph?n c?ngB? ph?n Qu?n l? thu? TNCN/B? ph?n ??c th? tr??ng CQT ph?n c?ngB? ph?n KK&KTT thu? gi?i quy?t c?c HSHT tr? c?c HSHT do B? ph?n gi?i quy?t h? s? ho?n c?c kho?n thu t? ?t gi?i quy?tB? ph?n KK&KTT thu? gi?i quy?t c?c HSHT tr? c?c HSHT do B? ph?n gi?i quy?t h? s? ho?n c?c kho?n thu t? ?t gi?i quy?tb. H? s? thu?c di?n ki?m tra tr??c, ho?n thu? saub. H? s? thu?c di?n ki?m tra tr??c, ho?n thu? sauB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m tra3. Th?m ?nh h? s?3. Th?m ?nh h? s?B? ph?n Th?m ?nh ph?p ch??B? ph?n Th?m ?nh ph?p ch?B? ph?n Th?m ?nh ph?p ch?B? ph?n Th?m ?nh ph?p ch?B? ph?n Th?m ?nh ph?p ch?4. Ki?m so?t ho?n thu?4. Ki?m so?t ho?n thu?H? th?ng TMS th?c hi?n ki?m so?t t? ?ngH? th?ng TMS th?c hi?n ki?m so?t t? ?ngH? th?ng TMS th?c hi?n ki?m so?t t? ?ngH? th?ng TMS th?c hi?n ki?m so?t t? ?ngH? th?ng TMS th?c hi?n ki?m so?t t? ?ngH? th?ng TMS th?c hi?n ki?m so?t t? ?ng5. Ph? duy?t quy?t ?nh ho?n thu?/Th?ng b?o v? vi?c kh?ng ??c ho?n thu? v? c?c vn b?n c? li?n quan5. Ph? duy?t quy?t ?nh ho?n thu?/Th?ng b?o v? vi?c kh?ng ??c ho?n thu? v? c?c vn b?n c? li?n quanL?nh ?o C?c Thu? (ho?c ng??i ??c ?y quy?n theo quy ?nh)?L?nh ?o C?c Thu?/L?nh ?o b? ph?n ??c ph?n c?ng/??c ?y quy?n theo quy ?nhL?nh ?o Chi c?c Thu?/L?nh ?o b? ph?n ??c ph?n c?ng/??c ?y quy?n theo quy ?nhL?nh ?o C?c Thu? (ho?c ng??i ??c ?y quy?n theo quy ?nh)L?nh ?o Chi C?c Thu? (ho?c ng??i ??c ?y quy?n theo quy ?nh)6. Ph? duy?t l?nh ho?n6. Ph? duy?t l?nh ho?nL?nh ?o C?c Thu? (ho?c ng??i ??c ?y quy?n theo quy ?nh)?L?nh ?o C?c Thu?/L?nh ?o b? ph?n ??c ph?n c?ng/??c ?y quy?n theo quy ?nhL?nh ?o Chi c?c Thu?/L?nh ?o b? ph?n ??c ph?n c?ng/??c ?y quy?n theo quy ?nhL?nh ?o C?c Thu? (ho?c ng??i ??c ?y quy?n theo quy ?nh)L?nh ?o Chi C?c Thu? (ho?c ng??i ??c ?y quy?n theo quy ?nh)7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?7. L?u h?nh tr? k?t qu?a. C?p s?/ng?y sau vn b?na. C?p s?/ng?y sau vn b?nB? ph?n Vn th?B? ph?n Vn th?B? ph?n Vn th?B? ph?n Vn th?B? ph?n Vn th?B? ph?n Vn th?b. Tr? k?t qu? cho NNTb. Tr? k?t qu? cho NNT??????i?n t?i?n t?C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i vn b?n ?n ?a ch? th? i?n t? ng??i n?p thu? ? ng k? v?i c? quan Thu? v? t?i kho?n thu? i?n t? c?a ng??i n?p thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i vn b?n ?n ?a ch? th? i?n t? ng??i n?p thu? ? ng k? v?i c? quan Thu? v? t?i kho?n thu? i?n t? c?a ng??i n?p thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i vn b?n ?n ?a ch? th? i?n t? ng??i n?p thu? ? ng k? v?i c? quan Thu? v? t?i kho?n thu? i?n t? c?a ng??i n?p thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i vn b?n ?n ?a ch? th? i?n t? ng??i n?p thu? ? ng k? v?i c? quan Thu? v? t?i kho?n thu? i?n t? c?a ng??i n?p thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i vn b?n ?n ?a ch? th? i?n t? ng??i n?p thu? ? ng k? v?i c? quan Thu? v? t?i kho?n thu? i?n t? c?a ng??i n?p thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.C?ng th?ng tin i?n t? c?a T?ng c?c Thu? g?i vn b?n ?n ?a ch? th? i?n t? ng??i n?p thu? ? ng k? v?i c? quan Thu? v? t?i kho?n thu? i?n t? c?a ng??i n?p thu? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.Qua b?u ch?nhQua b?u ch?nhB? nh?n H?nh ch?nh vn th?B? nh?n H?nh ch?nh vn th?B? nh?n H?nh ch?nh vn th?B? nh?n H?nh ch?nh vn th?B? nh?n H?nh ch?nh vn th?B? nh?n H?nh ch?nh vn th?Tr?c ti?pTr?c ti?pB? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?B? ph?n tuy?n truy?n h? tr?8. K? to?n chi ho?n8. K? to?n chi ho?nB? ph?n K? khai v? K? to?n thu?B? ph?n K? khai v? K? to?n thu?B? ph?n K? khai v? K? to?n thu?B? ph?n K? khai v? K? to?n thu?B? ph?n K? khai v? K? to?n thu?B? ph?n K? khai v? K? to?n thu?9. Ki?m tra, thanh tra sau ho?n9. Ki?m tra, thanh tra sau ho?nB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m traB? ph?n Thanh tra - Ki?m tra?Ph? l?c IIIDANH S?CH C?C B?O C?O (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)STTT?n B?o c?oS? B?o c?o1B?o c?o gi?i quy?t h? s? ho?n thu?BC1TH/HT2B?o c?o k?t qu? gi?i quy?t h? s? ho?n thu?BC2TH/HT3B?o c?o chi ho?n thu?BC3/HT??M?u s?: BC1TH/HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C? QUAN THU? C?P TR?N C? QUAN THU? B?O C?O -------??B?O C?O GI?I QUY?T H? S? HO?N THU?K?: t? ng?y ........ th?ng ........ nm ........... ?n ng?y ........ th?ng ........ nm ...........STTCh? ti?u (khai th?c theo CQT/lo?i h? s?/ph?n lo?i)T?n ?u k?T?n ?u k?Nh?n trong k?Nh?n trong k?Kh?ng thu?c tr??ng h?p ??c ho?nKh?ng thu?c tr??ng h?p ??c ho?n? gi?i quy?t ho?n? gi?i quy?t ho?n? gi?i quy?t ho?nT?n cu?i k?T?n cu?i k?S? l??ng h? s?S? ti?n thu? ? ngh? ho?n(VN)S? l??ng h? s?S? ti?n thu? ? ngh? ho?n(VN)S? l??ng h? s?S? ti?n thu? ? ngh? ho?n(VN)S? l??ng h? s?S? ti?n thu? ? ngh? ho?n(VN)S? ti?n thu? ??c ho?n(VN)S? l??ng h? s?S? ti?n thu? ? ngh? ho?n(VN)AB(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)1Ho?n thu? GTGT???????????1.1Ho?n thu? ?i v?i h?ng h?a, d?ch v? xu?t kh?u????????????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD tr?c ti?p s?n xu?t????????????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD th??ng m?i????????????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD kh?c???????????1.2Ho?n thu? ?i v?i d? ?n ?u t?????????????CSKD m?i th?nh l?p t? d? ?n ?u t?????????????CSKD ang ho?t ?ng c? d? ?n ?u t? c?ng t?nh/th?nh ph?????????????CSKD ang ho?t ?ng c? d? ?n ?u t? kh?c t?nh/th?nh ph?????????????D? ?n t?m ki?m thm d? v? ph?t tri?n m? d?u kh? ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng???????????1.3Ho?n thu? GTGT ?i v?i CSKD n?p thu? GTGT theo ph??ng ph?p kh?u tr? thu? khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n.???????????1.4Ho?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n ODA kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o???????????1.5Ho?n thu? GTGT ?i v?i ?i t??ng ??c h??ng quy?n ?u ?i mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao mua HH, DV t?i Vi?t Nam ? s? d?ng???????????1.6Ho?n thu? GTGT theo quy?t ?nh ho?n c?a c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t???????????1.7Ho?n thu? GTGT ?i v?i h?ng h?a mua t?i VN cho ng??i n??c ngo?i, ng??i VN ?nh c? t?i n??c ngo?i mang theo khi xu?t c?nh???????????2Ho?n thu? TTB (thu? TTB c?a h?ng h?a mua v?o s?n xu?t xng sinh h?c theo Ngh? ?nh 14/2019/N-CP) ???????????3Ho?n thu? TNCN t? ti?n l??ng, ti?n c?ng???????????3.1T? ch?c, c? nh?n tr? thu nh?p th?c hi?n quy?t to?n thay cho c?c c? nh?n c? ?y quy?n quy?t to?n thu????????????3.2C? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu? v?i c? quan thu????????????4Ho?n thu? ?i v?i CSKD khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng???????????4.1Ho?n thu? GTGT c?n ??c kh?u tr????????????4.2Ho?n thu?, ph? n?p th?a???????????5Ho?n n?p th?a kh?c???????????5.1Ho?n ki?m b? tr? kho?n n? v?i kho?n n?p th?a c?a NNT tr?ng th?i 06???????????5.2Ho?n thu? n?p th?a kh?c???????????6Ho?n thu? theo Hi?p ?nh tr?nh ?nh thu? hai l?n v? i?u ??c qu?c t? kh?c???????????7Ho?n thu? theo i?u ??c qu?c t? m? Vi?t Nam l? th?nh vi?n (ngo?i c?c tr??ng h?p tr?n)???????????8C?c tr??ng h?p kh?c????????????T?NG C?NG?????????????........, ng?y ... th?ng ... nm......NG??I L?P BI?U (K?, ghi r? h? t?n) TH? TR??NG C? QUAN THU? (K?, ghi r? h? t?n v? ?ng d?u) ??M?u s?: BC2TH/HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C? QUAN THU? C?P TR?N C? QUAN THU? B?O C?O -------??B?O C?O K?T QU? GI?I QUY?T H? S? HO?N THU?K?: t? ng?y .... th?ng.... nm & . ?n ng?y & . th?ng & . nm....STTCh? ti?u(khai th?c theo CQT/lo?i h? s?/ph?n lo?i)S? l??ng h? s?S? ti?n ? ngh? ho?n(VN)S? ti?n ??c ho?n(VN)S? ti?n b? tr? kho?n ph?i n?p NSNN(VN)?S? ti?n c?n l?i ??c ho?n(VN)?S? ti?n ch? x?c minh, ch?a gi?i quy?t ho?n(VN)S? ti?n kh?ng ??c ho?n, chuy?n kh?u tr?(VN)?S? ti?n kh?ng ??c ho?n, kh?ng ??c kh?u tr?(VN)S? ti?n l?i ch?m ho?n tr?(VN)AB(1)(2)=(3)+ (6)+(7)+(8)(3)(4)(5)=(3)-(4)(6)(7)(8)(9)1Ho?n thu? GTGT?????????1.1Ho?n thu? ?i v?i h?ng h?a, d?ch v? xu?t kh?u??????????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD tr?c ti?p s?n xu?t??????????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD th??ng m?i??????????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD kh?c?????????1.2Ho?n thu? ?i v?i d? ?n ?u t???????????CSKD m?i th?nh l?p t? d? ?n ?u t???????????CSKD ang ho?t ?ng c? d? ?n ?u t? c?ng t?nh/th?nh ph???????????CSKD ang ho?t ?ng c? d? ?n ?u t? kh?c t?nh/th?nh ph???????????D? ?n t?m ki?m thm d? v? ph?t tri?n m? d?u kh? ang trong giai o?n ?u t? ch?a i v?o ho?t ?ng.?????????1.3Ho?n thu? GTGT ?i v?i CSKD n?p thu? GTGT theo ph??ng ph?p kh?u tr? thu? khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng?????????1.4Ho?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n ODA kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o?????????1.5Ho?n thu? GTGT ?i v?i ?i t??ng ??c h??ng quy?n ?u ?i mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao mua HH, DV t?i Vi?t Nam ? s? d?ng?????????1.6Ho?n thu? GTGT theo quy?t ?nh ho?n c?a c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t?????????1.7Ho?n thu? GTGT ?i v?i h?ng h?a mua t?i VN cho ng??i n??c ngo?i, ng??i VN ?nh c? t?i n??c ngo?i mang theo khi xu?t c?nh?????????2Ho?n thu? TTB (thu? TTB c?a h?ng h?a mua v?o s?n xu?t xng sinh h?c theo Ngh? ?nh 14/2019/N-CP)?????????3Ho?n thu? TNCN t? ti?n l??ng, ti?n c?ng?????????3.1T? ch?c, c? nh?n tr? thu nh?p th?c hi?n quy?t to?n thay cho c?c c? nh?n c? ?y quy?n quy?t to?n thu??????????3.2C? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu? v?i CQT?????????4Ho?n thu? ?i v?i CSKD khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng?????????4.1Ho?n thu? GTGT c?n ??c kh?u tr??????????4.2Ho?n thu?, ph? n?p th?a?????????5Ho?n n?p th?a kh?c?????????5.1Ho?n ki?m b? tr? kho?n n? v?i kho?n n?p th?a c?a NNT tr?ng th?i 06?????????5.2Ho?n thu? n?p th?a?????????6Ho?n thu? theo Hi?p ?nh tr?nh ?nh thu? hai l?n v? i?u ??c qu?c t? kh?c?????????7Ho?n thu? theo i?u ??c qu?c t? m? Vi?t Nam l? th?nh vi?n (ngo?i c?c tr??ng h?p tr?n)?????????8C?c tr??ng h?p kh?c??????????T?NG C?NG????????????......, ng?y ..... th?ng & .. nm & & NG??I L?P BI?U (K?, ghi r? h? t?n) TH? TR??NG C? QUAN THU? (K?, ghi r? h? t?n v? ?ng d?u) ??M?u s?: BC3/HT (K?m theo Quy?t ?nh s? 679/Q-TCT ng?y 31/05/2023 c?a T?ng c?c Thu?)?C? QUAN THU? C?P TR?N C? QUAN THU? B?O C?O -------??B?O C?O CHI HO?N THU?K?: th?ng....nm....STT?Ch? ti?u(B?o c?o theo n?i dung kinh t? - Ti?u m?c)Ph?i chi ?u k?(VN)Ph?i chi ph?t sinh trong k?(VN)? chi(VN)C?n ph?i chi(VN)AB(1)(2)(3)(4)1Ho?n thu? GTGT????1.1Ho?n thu? ?i v?i h?ng h?a, d?ch v? xu?t kh?u?????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD tr?c ti?p s?n xu?t?????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD th??ng m?i?????Ho?n thu? GTGT ?i v?i tr??ng h?p xu?t kh?u c?a CSKD kh?c????1.2Ho?n thu? ?i v?i d? ?n ?u t??????CSKD m?i th?nh l?p t? d? ?n ?u t??????CSKD ang ho?t ?ng c? d? ?n ?u t? c?ng t?nh/th?nh ph??????CSKD ang ho?t ?ng c? d? ?n ?u t? kh?c t?nh/th?nh ph??????D? ?n t?m ki?m thm d? v? ph?t tri?n m? d?u kh? ang trong giai o?n ?u t?, ch?a i v?o ho?t ?ng????1.3Ho?n thu? GTGT ?i v?i CSKD n?p thu? GTGT theo ph??ng ph?p kh?u tr? thu? khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng????1.4Ho?n thu? GTGT ?i v?i c?c ch??ng tr?nh, d? ?n s? d?ng ngu?n v?n ODA kh?ng ho?n l?i ho?c vi?n tr? kh?ng ho?n l?i, vi?n tr? nh?n ?o????1.5Ho?n thu? GTGT ?i v?i ?i t??ng ??c h??ng quy?n ?u ?i mi?n tr? ngo?i giao theo quy ?nh c?a ph?p lu?t v? ?u ?i mi?n tr? ngo?i giao mua HH, DV t?i Vi?t Nam ? s? d?ng????1.6Ho?n thu? GTGT theo quy?t ?nh ho?n c?a c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t????1.7Ho?n thu? GTGT ?i v?i h?ng h?a mua t?i VN cho ng??i n??c ngo?i, ng??i VN ?nh c? t?i n??c ngo?i mang theo khi xu?t c?nh????2Ho?n thu? TTB (thu? TTB c?a h?ng h?a mua v?o s?n xu?t xng sinh h?c theo Ngh? ?nh 14/2019/N-CP)????3Ho?n thu? TNCN t? ti?n l??ng, ti?n c?ng????3.1T? ch?c, c? nh?n tr? thu nh?p th?c hi?n quy?t to?n thay cho c?c c? nh?n c? ?y quy?n quy?t to?n thu?????3.2C? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng tr?c ti?p quy?t to?n thu? v?i c? quan thu?????4Ho?n thu? ?i v?i CSKD khi chuy?n ?i s? h?u, chuy?n ?i doanh nghi?p, s?p nh?p, h?p nh?t, chia, t?ch, gi?i th?, ph? s?n, ch?m d?t ho?t ?ng????4.1Ho?n thu? GTGT c?n ??c kh?u tr?????4.2Ho?n thu?, ph? n?p th?a????5Ho?n n?p th?a kh?c????5.1Ho?n ki?m b? tr? kho?n n? v?i kho?n n?p th?a c?a NNT tr?ng th?i 06????5.2Ho?n thu? n?p th?a????6Ho?n thu? theo Hi?p ?nh tr?nh ?nh thu? hai l?n v? i?u ??c qu?c t? kh?c????7Ho?n thu? theo i?u ??c qu?c t? m? Vi?t Nam l? th?nh vi?n (ngo?i c?c tr??ng h?p tr?n)????8C?c tr??ng h?p kh?c?????T?NG C?NG???????......, ng?y ..... th?ng & .. nm & & NG??I L?P BI?U (K?, ghi r? h? t?n) TH? TR??NG C? QUAN THU? (K?, ghi r? h? t?n v? ?ng d?u) ??DF? D H J L ` b ? ? ? ? l n p r ? ? DFDFtv??NP??tv??xz???z|???? ? @"B"D"F"\"6#8#?#?#?#?#?#?#N$P$`$b$~$?$?$?$?'?'?(?())`)b)B,D,?,?,?????????????????????????????????????????????????CJZ56\]Z5CJ\Z 6]Z 5\ZZX?,?-?-?.?.?/?/|1~1?2?2?3?3@4B4t6v6?6?6?7?7?9?9@:B:?:?:?;?;= =?=?=@>B>?>?>n?p?????BCDCtCvCEE?G?G?I?IPJRJ?J?J?J?JdKfK?K?K?K?K?K?K2L4LfLhL?L?L?L?L?M?MJNLN?N?N?NO?O?ODPFP?P?PRR S"S:U\@\?`?`?b?bff?h?h?j?j?m?m(o*o?r?r?v?v?y?y?|?|~}?}H~J~?~?~??ԃփz?|?????R?T????????????? ????l?n?????????l?n?????z?|???????d?f???F?H?^?`?????`?b???????Ȫʪ????????????ܵ޵????????????????????????????????????????????????? 5\ZZb޵??.?0?????x?z?6?8?????????~???|?~?b?d?????*?,?z?|?^?`?????????????????F?H?Z?\???????????(?*???????????????x?z?V?X?????? ?????\?^?????l?n?P?R?????6?8?*?,?z?|?b?d???????:??&?(?????????????????j?l???????????????`b" $ ? ? >@????<>????,.??:<??&(??!!?"?"?"?"?#?#?#?#?%?%&???????????????????????????????????????????????? 5\Z 6]ZZ`&&?&?&?'?'?'?'P(R(?)?)?+?+l.n.//?0?0?1?1?1?1?2?2j3l3?4?466?7?788?8?8V:X:?;?;?=?=?=?=?>?>P?R?(@*@?A?ACC?C?C EE?H?HKK?K?K?L?LZN\NdQfQ?R?RNSPS?STDUFU?Y?Y*Z,Z~Z?Z?Z?ZB^D^?^?^v`x`?`?`,e???????????????????????????????????????????????? 5\Z 6]ZZ`,e.e?e?e2f4f?i?i?l?l?n?n?o?o?p?pbrdrdtft?u?u?v?vTwVw"y$y?y?yzz?z?z?z?z ||r?t?f?h?D?F?N?P???????~???(?*?????L?N?????\?^?܇އ֊؊~?????????H?J?????&?(???Z?\???L?N?????v?x?2?4?????????????????????????????????????????????????????? 5\Z 6]ZZ`??????B?D???????(?*?????????????????H?J?B?D?ĭƭ??????????????????T?V?ִش????n?p?????t?v? ? ???R?T?????????t?v???????d?f?@?B?X?Z?????f?h????????????????????????????????????????????????????????????????????????????????????????? 5\Z 6]ZZ`??????????????"?$?j?l?z???h?j?x? ?"???????????????????t?v?$?&?4?????????:?@fhPRjl????fh???!?!D#F#?#?#<%>% & &N&P&?'?'?)?)n*p*>-@-?/?/z1|1?2?2v3x3?5?5?6?6^7`7?8?8<<B<D<?<?<f=h=????B B?B?BhEjE|F~F G G`GbGII?I?I.J0JZN\N>Q@Q?Q?QrStS?????????????????????????????????????????????????Z 6]ZbtS?W?W:Y?D?F?p?r?x?z??????? ?"?$?&?V?Z?p?????????????4?Z?^?????????V?X????????????????????????????????????????????????????? 6]Z 5\ZZ`X???????????????????????x?|?~?????????????????2?4?X?Z?x?z? ? ?(?*?L?N?????????*?,?P?R???????????????????&?(?????  02df(*jl?????????^bdf???????*?????????????????????????????????????????????????????56\]Z 6]ZZ 5\Z]*,XZ????JL??8 : \ ^ z | ? ?   ~ ? ? ?   p r x z ? ? ? ? 0 2 ? ? ? ?  &(.068>@FHNRTVXZ\^`bdfhjlprtvxz|~???????????????????????????????????????????????????????????????????? 6]ZZ 5\Z`??dfln??????LN^`np??????????????????????????????   "$&(*,.0268:<>@BDFHJLNPRTVX\???????????????????????????????????????????????? 6]ZZ 5\Z`\^`bdfhjlnprtvxz|~???????????????????????????  DF~??????? JLtv????@Btx~???????????????????????????????????????????????????????????????? 6]Z 5\ZZ`?????????????????????????????   24FHZ\np????????????????????&(FHrt??????????????????????????????????????????????????????????????????? 6]Z 5\ZZ`??????????? 02468<fh????PR???????????"? ? 6!8!?!L"N"?"?#?#($*$d$f$?$?$`&b&?&?&?'?'((B(?(?(?(t)v)x)?)?*?*+?,?,?,?, -..?.x0z0R1?2?2?2?2.3?????????????????????????????????????????????????????? 6]Z56\]Z 5\ZZ].3?3?364J5L5?5?566?6?6<7>7?7?7?8?899:^:`:?:?:?:?: ;";?;?;?;?;H<?<?<?=?=?=l>n>?>?>?????@@ABA?A?ABB?B?B*C,C?C?CBDDD?D?DPERE?EfFhF?FHGJG?G?G?G?H?H?H J J?J?J?J?JTKVK?K?K?L?L?M?M?MNRN?N?N,O.O~O???????????????????????????????????????????????????????Z 6]Zb~ODPFP?P?Q?Q"R$R^R`R?R?RlSnS?S?S4T6TvTxT"U$U?U?U?U?U>V@V?V?V?V?W?W?WYY?Y?Y?Y?YZ?Z?Z^[`[?\?\?]?]:^<^?^R_T_?_?`?`0a2a?a?a?b?b?b?c?c?cdPdeeXe~f?fggVgXg?g?ghhjh?h?hi?i?ij*k,k?k?kl l?l?????????????????????????????????????????????????????56\]ZZ 6]Z_?l?l?m?m?m?m?m?m?m?m?m?mnnPnRn^n`npnrn?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?noo oooooooooo o"o$o&o(o*o,o.o0o2o6o8o:oo@oBoDoFoHoJoLoNoPoRoToVoXoZo\o`obodofohojolonoporotovo????????????????????????????????????????????????Z 6]Z 5\Z`voxozo|o~o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o p"ptpvp?p?p?p?p"qhqjq r rlrnr?r?r^s`s?s?s?s?s:tx@xRxTxfxhxzx|x~x?x?x?x.y0yRyTyZy\y?y?y?y?y?y?y&z(z^z`zxzzz?z?z?z?z?z?z?z?z{{ { {{{{{"{${*{,{2{4{:{<{B{D{???????????????????????????????????????????????? 6]Z 5\ZZ`D{J{L{T{V{^{`{h{l{n{p{r{t{v{x{z{|{~{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{|||| | |||||||||| |"|$|&|(|*|??????????????????????????????????????????????????Zd*|,|.|0|4|6|8|:|<|>|@|B|D|F|H|J|L|N|P|R|T|V|X|Z|\|^|`|b|f|x|z|?|?|?|?|?|?|?|?|?|?|?|?|}}}},}.}0}2}4}8}?}?}?}?}?}?}?}?}^`bdfhx??????T?΀Ѐn?r?t?v????????4?6?R?????Ƃ؂????????????????????????????????????????????????????????? 6]Z 5\ZZ`?`?b?? ?????҆Ԇ ??????.?0?z?|?~????????????Z?\?d?f?????Ɖ؉܉(?*?,?.?0?2?B?T?V?????? ?T?V????????B?F?d?f?????č?????F????6?8?????????????j?l?????‘?????R?v?x?ؒڒ?????T?V????????????????????????????????????????????????????????????? 6]Z 5\ZZ`V???H?J?????????V?X?v?x?????ԕ֕????ĖƖ ? ?"?$?r?t??????"?B?v?????????????"?$?6?8?D?P?????????ƙʙܙޙ??(?b?d?f?h?j?l?|??????? ?"?Z????????????????v?x??????????????????????????????????????????????????????????????????????????56\]Z 6]ZZ 5\Z]????0?2?????̞Ξ8?:????? ? ?:??@?????????????????????????????????????????????????????????????????????? 5\Z 6]ZZ56\]Z]?????????f?h?Ȱʰ*?.?0?2?t?v??????????????? ?N?X?? ?&?(?????(?*???????????¶*?,?p?z???`?j?.?2?4?6???????????????(?*???????????&?*?,?.?r?t????????????????????????????D?????????????????????????????????????????????????Z56\]Z 5\Z_D?H?J?L?R?T?Z?\?b?f?h?j???j?l?r?v?x?z?????????2?6?8?:?????:??@?????H?L?P?R?l?n?????????????2?4?????L?P?R?T?????@?B???F?P?~???????????????V?Z????????????? ? ??????????? ?"??Z?\?j?n?p?r?v?x?????????????????????????????????R?T?????????????????????????????????????????????????????? 6]Z 5\ZZ`????????????R?V?X?Z?^?`?????????x?z?~?????????????????????????d???????????D?F????????????? ?"?r?v?z?|????????????????????????Z?^?b?d?h?j?????vz~?????RVZ\`b??>BJLNPRT????????????????????????????????????????????????? 6]ZZ`Tln??????????????????????,02468np??????,.????????????????( , . 0 4 6 n p ? ? ? ? ? ?   ? ? ? ? ? ? ? ? 048:<>????????????????????????????????????????????????????? 6]ZZ 5\Z`????? "X\`bdf??48<>BD^`?????????????>@??????????????????????LPTVXZ??????????rvz|~???????????PTXZ\^??????????????????????????????????????????????????Zd^???? Z\????????NRVXZ\??HLPRTVz|??????????dhjl?????   , 0 2 4 8 : ? ? 0!2!?!?!?!?!*","?"?"?"?"?"?"?"?"?"### # #b#d#????????????????????????????????????????????????? 5\Z 6]ZZ`d#<$@$B$D$J$L$?$?$D%H%J%L%R%T%?%?%?&?&?&?&''4'6'?'?'?'?'?'?'?'?'<(@(B(D(?(?(?(?(?(?(2)4)~)?)(***?*?*6+8+?+?+?+?+?+?+ ,,0,2,T,V,x,?,?,?,?,?,?,?,?,?,?,?,-- ------$-&-,-.-4-6-<->-D-H-?-?-????????????????????????????????????????????????? 6]Z 5\ZZ`?-?-?-?-?-?-?-?-?-?-?-?-?-?-?-?-?-f.h.?/?/?0?0?1?1?2?2?3?3?4?45 5?6?6?6?6.707X8Z8\8h8?8?8996989l9n9?9?9?9?9::D:J:?:?:; ; ;;?;?;?;?;?;?;<<?<?<?<?<?<?<(=*=`=b=?=?=?=?=^>`>?>?>?>?>8?:?p?r?????????????????????????????????????????????????Z 6]Z 5\Z`r?t???????????????@ @F@H@n@p@?@?@?@?@$A&A?A?A?A?AB B?B?BC C?C?C?D?DFEHE?E?E?E?EF FXFZF?F?F?F?FG G.G0GTGVG?G?G?G?G?G?G?G?G0H2HfHjH?H?H?H?HIIhIjI?I?I JJ^J`J?J?J|K~KFLHL?L?L?L?L\M^MNNvNxN?N?N????????????????????????????????????????????????? 5\ZZb?N$O&OROTO?O?O?O?OhPjP QQ?Q?QRR2R4RbRdR?R?R?R?R?R?R"S$SRSTS?S?S?S?S?S?STT0T2TPTRTpTrT?T?T?T?T?T?TUUUUUUUUU U"U$U&U*U8U:UHUJU?V?V?X?X@ZBZ?[?[?]?]8_<_V_X_r_t_?_?_?_?_``J`L`?`?`?`?`?`?`?????????????????????????????????????????????????Z 5\Zb?`?`?`aaPaRa?a?a?a?a?a?a0b4bZb\b?b?b?b?bccBcDc?c?c?c?cddDdFd?d?d?d?d?d?d2e4elene?e?e?e?e?e?e?ef*f,f?f?f?f?f?f?f?f?f?f?f8g:gJgNgPgRg?g?g?g?g?g?g?g?g?g?g?ghhh$h&h?h?h?h?h?hii i$i&i(ili??????????????????????????????????????????????????? 6]Z 5\ZZ`lini6j8j>j@j?j?j?j?j?j?j?j?jk kJkLk?k?k?k?k?k?k?klll.l6lRlTl?l?l?l?l?l?l?l?l?l?lmmBmDmNmPmlmnm?m?m?m?m?m?m?m?mnn8n:nDnHnJnLnNnPnVnXn^n`nfnhnnnpnvnxn~n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n??????????????????????????????????????????????????????Z 5\Z 6]Z`?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?noo`obodofohojolonoporotovoxozo|o~o?o?o?o?o?o?o?o?o?o?o"p$p&p(p*p,p.p0p2p4p6p8p:pp@pBpDpFpHpJpLpNpRpTpVp?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?p?pqqqqzq??????????????????????????????????????????????????Zdzq|q~q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?q?qrrrrr r rrrrrrrrr r"rfrhrjrlrnrprrrtrvrxrzr|r~r?r?r?r?r?r?r?r?r?r?r?r?r?rs s ssssssssss s"s$s&s(s*s,s.s0s2s4s??????????????????????????????????????????????????Zd4s8s:sv@vBvDvFvHvJvLvNvPvRvTvVvXvZv\v`vfvhvnwpwrwtwvwxwzw|w~w?w?w?w?w?w?w?w?w?w?w??????????????????????????????????????????????????Zd?w?w?w?w?w?w?w?w?x?x?x?xyyyyy y yyyyyyyyyy y"y$y(y.y0y?y?y?y?y?y?y?y?y?y?y?y?y?y?y?yzzzzz z zzzzz { {{{{{{{{{{ {"{${&{({*{,{.{0{2{4{6{:{<{>{|| | |||||||||| |"|??????????????????????????????????????????????????Zd"|$|&|(|*|,|.|0|2|6|8|:|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?|?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}?}l~n~p~r~t~v~x~z~|~~~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?~?????????????????????????????????????????????????????????????Zd????????????????0?2?4?6?8?:??@?B?D?F?H?J?L?N?P?R?T?V?X?Z?\?`?f?h?????????????????????????????????????????????€ƀȀʀ???????????????????? ? ?????????$?&?????????????????????????????????????????????????????????????????Zd????????????āƁȁʁ́΁Ёҁԁցځ??????????? ?"?$?&?(?*?,?.?0?2?4?6?8?:??@?B?T?V?X?Z?\?^?`?b?d?f?h?j?l?n?p?r?t?v?x?z?|?~?????????????؄܄??"?$?T???????????????????…L?P?R?T?~?????????†Ć????????????????"?$?L?N?X?Z?|?~?????????????????????????????????????????????????????? 6]Z 5\ZZ`~?????ΈЈڈ܈ވ????? ?"?$?x?z?????։؉????@?B?L?N?????????????????????ȊʊЊҊ؊ڊ?????????? ?????4?6?8?:??@?B?D?F?H?J?L?N?P?R?T?V?X?\?b?d?????‹ċƋȋʋ̋΋Ћҋԋ֋؋ڋ܋ދ???????????????????????????????????????????????????????????? 5\ZZ 6]Z`??????x?z?|?~?????????????????????????????????????"?$?&?(?*?,?.?0?2?4?6?8?:??@?B?D?F?J?L?N???čƍȍʍ̍΍Ѝҍԍ֍؍ڍ܍ލ????????,?.?0?2?4?6?8?:??@?B?D?F?H?J?L?N?P?T?V?X???????????????????????????????????????????????????????????????????Zd????????????????????????ĎƎȎ6?8?:??@?B?D?F?H?J?L?N?P?R?T?V?X?Z?^?`?b?Џҏԏ֏؏ڏ܏ޏ?????????????????????ĐƐȐʐ̐ΐАҐԐ֐ؐڐܐސ???????l?n?p?r?t?v?x?z?|?~?????????????????????????????????????????????????????????????????? 6]ZZb??????????????????????????????????????????“ēƓʓГғ$?&?(?*?,?.?0?2?4?6?8?:??@?B?D?F?H?L?R?T??? ? ?????????? ?"?$?&?(?*?.?4?6?&?(?*?,?.?0?2?4?6?8?:??@?B?D?F?H?J?N?P?R????? ?"?$?&???????????????????????????????????????????????????Zd&?(?*?,?.?0?2?4?6?8?:??@?ʡΡСҡ??6?8?:?>?@?B?l?n??????????????? ? ?*?,?6?8?n?p?z?|???????????????????£ģƣ̣Σԣ֣ܣޣ????? ? ????????"?$?~???????????????????????$?????????????????????????????????????????????????????????? 5\Z 6]ZZ`$?&?(?*?,?.?0?2?4?8?:??@?D?F?H?n???????????????????????????????????????????????????Zdn?p?r?t?v?x?z?|?~???????????????????????????????????????F?H?x?????????·ķ??????????????????? 6]Z 5\ZZ%F?? ??%??kd$$IfT???????????????????0??? T!? ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$ F H L b ? ? ?LB555$?x[$?\$A$a$ ?x[$?\$A$?kdO$$IfT??0??? T!? ? t? V???????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$? n r ? FFv?P?v?z?|?? B"F"8#?#???????????????????????$?x[$?\$A$$Ifa$?x[$?\$A$$If$?x[$?\$A$a$ ?x[$?\$A$?#?#?#?#9/"$?x[$?\$A$a$ ?x[$?\$A$?kdk$$IfT???????????????????0??_T!LL ? t? V??????0??????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T?#P$b$?$?$?'?()b)D,?,?-?.?/~1?2?3B4v6?6?7?9B:?:?; =?=B>??????????????????????????? ?x[$?\$A$$?x[$?\$A$a$B>?>p???DCvCE?G?IRJ?J?JfK?K?K?K4LhL?L?L?MLN?NO?OFP?PR"S???????????????????????????? ?x[$?\$A$"S?(?????????l????????b$ ? @??>??.?<????????????????????????????? ?x[$?\$A$?(?!?"?"?#?#?%&?&?'?'R(?)?+n./?0?1?1?2l3?46?78?8X:???????????????????????????? ?x[$?\$A$X:?;?=?=?>R?*@?AC?CE?HK?K?L\NfQ?RPSTFU?Y,Z?Z?ZD^?^x`?`???????????????????????????? ?x[$?\$A$?`.e?e4f?i?l?n?o?pdrft?u?vVw$y?yz?z?z|t?h?F?P??????*????????????????????????????? ?x[$?\$A$*???N???^?އ؊?????J???(??\??N???x?4??????D????*???????????????????????????????? ?x[$?\$A$??????J?D?ƭ?????????V?ش??p???v? ??T?????v????f?B?Z????????????????????????????? ?x[$?\$A$Z???h??????????????????????????$?l??j?"????????v?&????????????????????????????????? ?x[$?\$A$??% &P&?'?)p*@-?/|1?2x3?5?6???????????????????????????? ?x[$?\$A$?6`7?8<D<?<h=?? B?BjE~F GbGI?I0J\N@Q?QtS?W?F?r?z????"?&?X???????????????$???x[$?\$A$$If]?^?a$?x[$?\$A$$If ?x[$?\$A$X?Z?????7-- ?x[$?\$A$?kd@5$$IfT???????????????????0??tT!? ? ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T????\???$???x[$?\$A$$If]?^?a$?x[$?\$A$$If\?^????;11 ?x[$?\$A$?kd?6$$IfT???????????????????0??!? ? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T??????$???x[$?\$A$$If]?^?a$?x[$?\$A$$If????????;1"?x[$?\$A$$If ?x[$?\$A$?kd?7$$IfT???????????????????0??!? ? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T??z?|????) ?x[$?\$A$?kd?8$$IfT???????????????????0??! ????????????k???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$??????????%?kda:$$IfT???????????????????0??V T!b& ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$????4?Z?z? ?*?N?????,?R????????(??? 2f*l????????????????????????????$?x[$?\$A$a$ ?x[$?\$A$??`??$?x[$?\$A$$Ifa$?x[$?\$A$$If`bf?;1$?x[$?\$A$$Ifa$ ?x[$?\$A$?kd?;$$IfT???????????????????0??! ????????????k???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T????%?kd =$$IfT???????????????????0???T!-[ ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$??,??L?: ^ | ?  ? ? r z ? ? 2 ? ?  ????????????????????????Ff??$?x[$?\$A$$Ifa$$?x[$?\$A$a$ ?x[$?\$A$ (08@HPRVZ^bfjnptx|????????????????????????????????Ff??Ffz?Ff&?$?x[$?\$A$$Ifa$???????fn???N`p??????????????????????????????????Ffy? ?x[$?\$A$Ff"?$?x[$?\$A$$Ifa$?????????  $(,046:>?????????????????????????FfK?Ff?Ff??$?x[$?\$A$$Ifa$>BFJNRVZ\`dhlptx|????????????????????????????????????Ff??Ffw?$?x[$?\$A$$Ifa$??????? F??? Lv??Bv???????????????????????? ?x[$?\$A$Ff??Ff??$?x[$?\$A$$Ifa$vx?????????????????????????????????????????????????Ff??Ff?$?x[$?\$A$$Ifa$Ff*??  4H\p??????????(H????????????????????????? ?x[$?\$A$Ff?Ff@?$?x[$?\$A$$Ifa$Ht????????????????? 26:<????????????????????????FfyFf?Ff? Ffs$?x[$?\$A$$Ifa$<h??R????? 8!N"?#*$f$?$b&?&?'(?(x)?*?,?,.z0?2???????????????????????????? ?x[$?\$A$?2?2?3L5?56?6>7?7?89`:?:?:";?;?;?<?=n>?>??BA?AB?B,C?CDD???????????????????????????? ?x[$?\$A$DD?DREhFJG?G?H J?J?JVK?K?L?MN?N.OFP?Q$R`R?RnS?S6TxT$U?U?U???????????????????????????? ?x[$?\$A$?U@V?V?WY?Y?Y>Z?Z`[?\?]<^T_?`2a?a?b?cde?fgXg?gjh?h?i,k???????????????????????????? ?x[$?\$A$,k?k l?l?m?m?m?m?mnRn`nrn?n?n?n?n?n?n?n?n?n?n?n?n????????????????????????Ffd$?x[$?\$A$$Ifa$$?x[$?\$A$a$ ?x[$?\$A$?no o ooooo o$o(o,o0o4o6o:o>oBoFoJoNoRoVoZo^o`o?????????????????????????Ffz!Ff?FfJ$?x[$?\$A$$Ifa$`odoholopotoxo|o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o?o"pvp????????????????????????? ?x[$?\$A$Ff?*Ff&$?x[$?\$A$$Ifa$vp?p?pjq rnr?r`s?s?sFf?:$?x[$?\$A$$Ifa$?z?z?z{{ {{{${,{4{<{D{L{V{`{j{l{p{t{x{|{?{?{?{?{?{??????????????????????????FfHFfSB$?x[$?\$A$$Ifa$?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{?{??????????????????????????Ff?RFf?M$?x[$?\$A$$Ifa$?{?{?{||| ||||||"|&|*|.|2|4|8|<|@|D|H|L|P|T|X|??????????????????????????Ff?]FfaX$?x[$?\$A$$Ifa$X|\|`|d|f|z|?|?|?|?|?|?|}}.}2}6}8}?}?}?}?}`d??????????????????????? ?x[$?\$A$Ff?h?x[$?\$A$$IfFfAc$?x[$?\$A$$Ifa$dh???$?x[$?\$A$$Ifa$?x[$?\$A$$If???Ѐ;1$?x[$?\$A$$Ifa$ ?x[$?\$A$?kd??$$IfT???????????????????06?! ????????????j???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????TЀp?r?v??)??kd??$$IfT???????????????????0?!#e ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$v??????6????PC66$?x[$?\$A$a$$?x[$?\$A$a$?kdA?$$IfT??0?!#e ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$????b? ???Ԇ???0?|????ډ?????????????$?x[$?\$A$$Ifa$?x[$?\$A$$If ?x[$?\$A$ډ܉*?.?;11 ?x[$?\$A$?kdT?$$IfT???????????????????0??!?? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T.?2????$?x[$?\$A$$Ifa$?x[$?\$A$$If???V?;1$?x[$?\$A$$Ifa$ ?x[$?\$A$?kd??$$IfT???????????????????0??!? ????????????????? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????TV????????)??kd ?$$IfT???????????????????0? ?!g! ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$??D?F?f??????PC66$?x[$?\$A$a$$?x[$?\$A$a$?kdP?$$IfT??0? ?!g! ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$??8???????l????x?ڒ??>?V??J?????X?x???֕??Ɩ ?$?t???????????????????????????????? ?x[$?\$A$??8?ș???$?x[$?\$A$$Ifa$ ?x[$?\$A$șʙޙ?d?h?;1111 ?x[$?\$A$?kdc?$$IfT???????????????????0?!?? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????Th?l????$?x[$?\$A$$Ifa$?x[$?\$A$$If??"???;1$?x[$?\$A$$Ifa$ ?x[$?\$A$?kd??$$IfT???????????????????06?! ????????????j???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T???????%?kd?$$IfT???????????????????0???T!-[ ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$?????>?x??????????2???Ξ:??? ??\?l?n?r?x?????????????????J?????????T?????????????????????????FfM??x[$?\$A$$IfFf=??x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$?????????T?V?Z?`?????t?v?z?????????????????????????????????????Ff??Ff}??x[$?\$A$$IfFfm??x[$?\$A$$If$?x[$?\$A$$Ifa$Ff]???B?????????F?????????"?t?v?|???????????????????????????????????Ff??Ff??Ff??$?x[$?\$A$$Ifa$Ff???x[$?\$A$$If?x[$?\$A$$If????????\?^?d?j???xz???TV\b?@BLP?????????????????????? ?x[$?\$A$Ff?Ff??Ff??Ff???x[$?\$A$$If$?x[$?\$A$$Ifa$PT???$?x[$?\$A$$Ifa$?x[$?\$A$$If???;1$$?x[$?\$A$a$ ?x[$?\$A$?kd?p$$IfT???????????????????0??! ????????????k???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T???????????.048p????.???????????????????????Ff??Ff??Ff{??x[$?\$A$$IfFf?$?x[$?\$A$$Ifa$.??????????* , 0 6 p ? ? ? ?  ? ? ??????????????????????Ff??Ff??Ff??Ff??$?x[$?\$A$$Ifa$Ff???x[$?\$A$$If? ? ? ? 24:>?????"Z\bf?68>D`???????????????????????Ff+FfFf Ff???x[$?\$A$$If$?x[$?\$A$$Ifa$`????????@??????????????????????????????????FfFfoFf[ FfK $?x[$?\$A$$Ifa$Ff;?x[$?\$A$$If???NPVZ??????tv|??????????????????????????????Ff?Ff?Ff?Ff??x[$?\$A$$If$?x[$?\$A$$Ifa$?RTZ^?? \?????PR??????????????????????Ff#Ff? Ff?Ff?$?x[$?\$A$$Ifa$Ff??x[$?\$A$$IfRX\?JLRV|?????f?????????????? ?x[$?\$A$Ff/'Ff%?x[$?\$A$$If$?x[$?\$A$$Ifa$fhl?;1$$?x[$?\$A$a$ ?x[$?\$A$?kd??$$IfT???????????????????0??! ????????????k???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T??  . 0 4 : ? 2!?!?!?!?!,"?"?"?"?"?"?"#?????????????????????Ff?/Ff?-Ff?+?x[$?\$A$$If?x[$?\$A$$IfFf?)$?x[$?\$A$$Ifa$## #d#>$@$D$L$?$F%H%L%T%?%?&?&?&'6'?'?'?'?'?????????????????????? ?x[$?\$A$Ff8Ff?5Ff?3Ff?1?x[$?\$A$$If$?x[$?\$A$$Ifa$?'>(@(D(?) ?x[$?\$A$?kdt?$$IfT???????????????????0??! ????????????k???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$D(?(?(?(4)?)**?*8+?+?+?+?+?+?+,2,V,z,|,~,?,?,?,?,????????????????????????Ff">Ff:$?x[$?\$A$$Ifa$$?x[$?\$A$a$?,?,?,-----&-.-6->-F-H-?-?-?-?-?-?-?-?-?-?-h.????????????????????????FfkI?x[$?\$A$$IfFf?EFf?A$?x[$?\$A$$Ifa$h.?/?0?1?2?3?4?4?4 5?6?6?6?6?6?6?6?607Z8^8`8b8d8f8h8?8??????????????????????????Ff?TFf?PFf.M?x[$?\$A$$If?8989n9?9?9:F:H:J:?: ;;;;;;;;?;?;?;?;?;?;????????????????????????Ff:\FfwX$?x[$?\$A$$Ifa$?x[$?\$A$$If?;?;?;<?<?<?<*=b=?=?=?=?=`>?>?>?>?>?>?>?>?>:?r?v?????????????????????????Ff?gFf?c$?x[$?\$A$$Ifa$Ff?_?x[$?\$A$$Ifv?x?z?|?~????????? @H@p@?@?@?@&A?A?A B?B C?C?D?DHE????????????????????????Ff?r$?x[$?\$A$$Ifa$Ff oFfFk?x[$?\$A$$IfHE?E?E FZF?F?FG G0GVG?G?G?G?G2HhHjH?H?HIjI?IJ`J????????????????????????FfRzFf?v$?x[$?\$A$$Ifa$?x[$?\$A$$If`J?J?J~KHL?L?L^MNxN?N?N&OTO?O?OjPQ?QRR4RdR?R?R????????????????????????Ff??Ff؁$?x[$?\$A$$Ifa$Ff~?x[$?\$A$$If?R?R$STS?S?S?S?ST2TRTrT?T?T?T?TUUUU U$U(U*U:U????????????????????????Ff?Ff!?$?x[$?\$A$$Ifa$Ff^??x[$?\$A$$If:UJU?V?XBZ?[?]:_<_X_t_?_?_`L`?`?`?`?`?`aRa?a?a?a????????????????????????Ffj?$?x[$?\$A$$Ifa$Ff???x[$?\$A$$If?a2b4b\b?b?bcDc?c?cddFd?d?d?d4ene?e?e?e?e????????????????????? ?x[$?\$A$Ff??Ff??x[$?\$A$$IfFf-?$?x[$?\$A$$Ifa$?ef?f?f?f?f?f?f:gLg??????????x[$?\$A$$IfFfv?$?x[$?\$A$$Ifa$$?x[$?\$A$a$ LgNgRg,$?x[$?\$A$$Ifa$?kd?"$$IfT??F???$?!???????? ?????????????????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????TRg?g?g?g???kd#$$$IfT??F???$?!???????? ?????????????????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T?x[$?\$A$$If?g?g?g?g????x[$?\$A$$If$?x[$?\$A$$Ifa$?g?gh," ?x[$?\$A$?kd?%$$IfT??F???$?!???????? ?????????????????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????Thh?h??$?x[$?\$A$$Ifa$?x[$?\$A$$If?h?h?hi;1$?x[$?\$A$$Ifa$ ?x[$?\$A$?kda'$$IfT???????????????????0O?!? ????????????????? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????Ti"i$i?%?kd?($$IfT???????????????????0??V T!b& ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$$i(ini8j@j?j?j?j?j kLk?k?k?kll0l2l4l6lTl?l?l??????????????????????$?x[$?\$A$$Ifa$Ffh?$?x[$?\$A$$Ifa$$?x[$?\$A$a$ ?x[$?\$A$?l?l?l?lmDmPmnm?m?m?m?mn:nFnHnLnPnXn`nhnpnxn?n?n????????????????????????Ff??$?x[$?\$A$$Ifa$$?x[$?\$A$$Ifa$?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?nobofojono????????????????????????FfP??x[$?\$A$$IfFft?$?x[$?\$A$$Ifa$norovozo~o?o?o?o?o?o?o$p(p,p0p4p8pvBvFvJvNvRvVvZv^v`vhvpwtwxw|w?w?w?w?w?w?w?????????????????????????Ff???x[$?\$A$$If$?x[$?\$A$$Ifa$?w?w?w?w?w?x?xyy yyyyyy"y&y(y0y?y?y?y?y?y?y????????????????????????Ff??x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$?y?yzzz zzzz {{{{{ {${({,{0{4{8{:{>{| |????????????????????????FfX?x[$?\$A$$IfFf|$?x[$?\$A$$Ifa$ ||||| |$|(|,|0|4|6|:|?|?|?|?|?|?|?|?|?|?|?|?|?????????????????????????x[$?\$A$$IfFf4$?x[$?\$A$$Ifa$?|?|?|?}?}?}?}?}?}?}?}?}?}?}?}?}?}n~r~v~z~~~?~?~?~????????????????????????Ff??x[$?\$A$$If$?x[$?\$A$$Ifa$Ff?~?~?~?~?~?~?~??????????????2?6?:?>?????????????????????????Ff?*?x[$?\$A$$IfFf?$$?x[$?\$A$$Ifa$>?B?F?J?N?R?V?Z?^?`?h???????????????????????Āƀʀ????????????????????????Ff\6?x[$?\$A$$IfFf?0$?x[$?\$A$$Ifa$ʀ?????????? ??????&?????????????āȁ́Ёԁ?????????????????????????Ff8<$?x[$?\$A$$Ifa$?x[$?\$A$$Ifԁ؁ځ?????"?&?*?.?2?6?:?>?@?D?؂܂???????????????????????????????Ff?G?x[$?\$A$$IfFfB$?x[$?\$A$$Ifa$?????????? ???????ƒƃʃ΃҃փڃރ??????????????????????????????Ff?S?x[$?\$A$$IfFf?M$?x[$?\$A$$Ifa$?? ?$?(?,?0?4?8??B?V?Z?^?b?f?j?n?r?v?z?~???????????????????????????????? ?x[$?\$A$Ff`_Ff?Y$?x[$?\$A$$Ifa$????ڄ܄??)?kd??$$IfT???????????????????0}?! i ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$܄$???????????H>/?x[$?\$A$$If ?x[$?\$A$?kd??$$IfT??0}?! i ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$???x[$?\$A$$If]?^?a$??N?P?T??) ?x[$?\$A$?kd??$$IfT???????????????????0??!c ????????????%???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$T?????????%?kdN?$$IfT???????????????????0??V T!b& ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$??Ć????????$?N?Z?~???Ј܈??? ?$?z???؉????????????????????????$?x[$?\$A$$Ifa$$?x[$?\$A$$Ifa$$?x[$?\$A$a$ ?x[$?\$A$?B?N?????????????ʊҊڊ???? ????6?:?>?B????????????????????????x[$?\$A$$IfFf?jFf?B?F?J?N?R?T?X?????????????????????????????????Ff???x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$????????????ŽĎȎ8??B?F?J?L?T?? ????? ?$?(?,?.?6?(?,?0?4?????????????????????????Ffư?x[$?\$A$$IfFf«$?x[$?\$A$$Ifa$4?8??@?D?????????????????????????????????Ffκ?x[$?\$A$$IfFfʵ$?x[$?\$A$$Ifa$????????????????˜????????????????????????V?Z?^?b?????????????????????????Ff???x[$?\$A$$IfFfҿ$?x[$?\$A$$Ifa$b?f?j?n?r?v?z?|?????????????????????????ț ????????????????????????????Ff???x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$???"?&?*?.?0?8?h?l?p?t?x?|???????????????????Ĝ????????????????????????Ff???x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$ĜȜ̜МԜ؜ܜޜ?l?p?t?x?|?????????????????ĝȝ̝????????????????????????Ff???x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$̝Нԝ؝ܝ?????~???????????????????????T?X?\?`?????????????????????????Ff???x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$`?d?h?l?p?t?x?z?~???????????????ŸƟʟ̟П????????????????????????????Ff???x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$?????????? ???\????????????x[$?\$A$$If ?x[$?\$A$Ff?$?x[$?\$A$$Ifa$ \?^????;!!$???x[$?\$A$$If]?^?a$?kd9`$$IfT???????????????????0??!? ? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T???"?̡bXI7$?x[$?\$A$$Ifa$?x[$?\$A$$If ?x[$?\$A$?kdqa$$IfT??0??!? ? ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T̡Ρҡ8?;1$?x[$?\$A$$Ifa$ ?x[$?\$A$?kdvb$$IfT???????????????????0??!0????????????X???? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T8???%?kd?c$$IfT???????????????????0??V T!b& ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$>?B?n????????? ?,?8?p?|???????????£ƣΣ֣ޣ???????????????????????Ff$?x[$?\$A$$Ifa$$?x[$?\$A$$Ifa$$?x[$?\$A$a$ ?x[$?\$A$??? ??????$???????????????&?*?.?2?6?8????????????????ƴʴδҴִشܴp?t?x?|???????2?6?:?????????????????????????Ff?OFf?LFf?I$?x[$?\$A$$Ifa$?x[$?\$A$$If:?>?B?D?H?p?t?x?|????????????????????????????????????????????? ?x[$?\$A$Ff?XFf?U?x[$?\$A$$IfFf?R$?x[$?\$A$$Ifa$???H???;!!$???x[$?\$A$$If]?^?a$?kdc?$$IfT???????????????????0??!? ? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T??????ķb[Q ?x[$?\$A$?\$A$?kd??$$IfT??0??!? ? ? t? V???????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T???????Oh??+'??0x?? ?? ??? ???? ??@@@0@????՜.??+,??0( ?????????Root Entry???????? ?FV?Data ????????l[1Table??????????!WordDocument?????????.SummaryInformation(????????@DocumentSummaryInformation8????????????X????????????????????????  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTU????????????Y????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????