Tải file đính kèm

cQNG HoA xA HQI crr0 ivcHi,q. vrST NAM
DQc l$p - Tg do - H4nh phlic
BQ TAI CHINH
TONG CUC THUE
s6:,l6Vl/QD-TCT
HA Nai,
ngdylfthdng ?
ndm 2016
QUYET DINH
VG viQc ph6 duyQt K6 ho4ch 6p dgng qufn ly rfri ro trong quin If thu6
giai do4n 2016 - 202A
TONG CVC TRUONG TONG CVC THUE
Cdn cir Luflt Quin l1i thuti s6 lgtZO06lQH11 ngdy 2911112006, Luat so
21l20l2lQH13 ngdy 20llll20l2 sfta aOi, UO sung m$t sd cliAu cta Luf,t Quin l;f
thu6, LuQt sO ltlZOt4lQHl3 ngey 26ltl/2014 sria eOi, UO sung mQt sti didu cria cric
Luat vd thu6, Lu$t sO rcAtZO16lQH13 ngay 61412016 sria ddi, b6 sung mOt sd diAu
cria Lu{t ttru;5 Cia ffi gia tdng,LuQtthuti Ti6u thu d{c biQt vd Lu4t Quatt ly thu6;
Cdn cf Nghi dinh si5 83/20134ID-CP ngdy 22/7/2AB o0a Chinh phfi quy
dinh chi titit thi hanh mQt s6 diAu cira Luflt QuAn li thu6 vd Lugt sria ddi, b6 sung
mQt sti diAu cria LudtQu6n lf thu6;
Cdn cir Nghi dinh s6 12/20|5AID-CP ngdy 12/2/2015 cria Chinh phri quy
dinh chi ti6t thi henh Lu|t srla d6i, b6 sung m6t sO rtidu cria c6c Luft vA thui5 vd sria
A,
ri.
r i
d6i, bO sung mQt sd diOu ctra c6c Nghi dinh v6 thu6;
Cdn cf Quy6t dinh s6 I|5/2009/QD-TTg ngdy 28lg/20}9 cria Thfi tuong
Chinh phir quy dinh chric ning, nhigm v,,r, quyAn hpn vd co .6u td chric cua T6ng
cr,rc Thu6 truc thuQc BO Tiri chinh vd c6c vin bAn quy ctinh cu th6 chfc ndng, nhi6m
. .1
). r
+
^ TOng cuc Thu€, CUc Thu0 vd Chi cqc Thu6;
vu, quy€n hpn cua c6c don vi thuQc
Cdn cri Nghi q.ty6t sO tentq-CP ngdy 281412016 cira Chinh phir vO nhfrng
nhigm vp, gi6i ph6p chri yiSu cii thien m6i truong kinh doanh, nAng cao ndng lgc
. r
t
A
r. r r
c4nh tranh qudc gia hai ndm 201 6-2017, dinh hucrng ddn ndm2020;
si5 20412015/TT-BTC ngey 2IlI2l20I5 cria
A
1,
| , /l
quy tlinh vO 6p dUng quin l)i rui ro trong quan lf thu€;
C[n cir Thdng tu
a.
r
). ,
I
B9 Tei chinh
r
Cdn cti Quyi5t dinh sO 2079/QD-BTC ngey 0gll0l2}l5 cira B0 Truong 89
Tdi chinh vA viQc thinh lpp Ban Quin ti rui ro tryc thuQc Tdng cuc Thu6;
X6t dA ngh! cua Truong Ban QuAn
li rui ro TOng cuc Thu6,
QUYET D!NH:
Didu
trong quan
l.
lf
Ban henh kdm theo Quytit dinh ndy K6 hopch 6p dr,rng quan ly rui ro
thu6 giai do4n 2016 - 2020.
Di6u 2. Thir truong c6c Vu/Don vi thuQc vh tryc thuQc T0ng cuc Thu6 c6
tr6ch nhiQm xdy dpg k6 hoach tri6n khai thgc hiQn c6c nhiQm vq theo phan c6ng
tai Php lpc dinh kdm K6 ho4ch, d6m bAo tO chric thgc hiQn Kt) hopch 6p dpng quin
li rui ro trong quin lf thuti giai dopn 2016 - 2020 kip thoi, hiQu qu6.
Di6u 3. Quytit dfnh ndy c6 hiQu lgc thi henh kti tu ngdy bi. Thri truOng c6c
Vp/clon v! thuQc vd tryc thu6c T6ng cqc Thu6 c6 tr6ch nhigm thi hdnh Quy6t dinh
*4,,
/
Lra.J.,.
-r//
-/
/
Noi nhQn:
- Lenh dpo BTC (it9 Ulcl;
- Linh ilgo TCT (tl€ chi tlpo);
CVC TRTI0NG
=oNG
- C6c Vr.r, don vi thuQc, t4rc thuQc TCT;
- CUc thu6 c6c tinh, thanh ph6 tr.uc thuQc TW;
- Dai dipn VP.TCTt?i TP. HCM;
- Luu: VT, QLRR.;g
iri Vin Nam
ceNG HoA xA uQr cHU xcnia vr4r NAM
DQc l$p - Tg do - H4nh phfc
Be rAr cHiNn
rONc cgc
rnut
xr Ho4cn
lf rfri ro tro.ng quin tf thu6 giai do4n 2lrc - 2020
(Ban hdnh kdm theo Quy€t clinh soJbvl /QD-fCf ngdyJtrthdng I ndm 2016 cfia
Ap dgng quin
T6ng cuc Tru&ng Tdng c4c Thu,A)
r.
Muc TrEU
Xdy dpg, t6 chric thgc hiQn 6p dpng quin li yi ro trong quin l;f thu6 nhim
ndng cao chdt lugng, hiQu qui c6ng t6c qu6n ly thu€; ndng cao tinh tu6n thir ph6p
lupt cua ngudi n$p thu6; hqn ch6, ngdn ngira tinh trang tn5n thu6, gian l4n tnuti tam
th6t thu NSNN, tao mdi trucrng kinh doanh thufin lgi, binh ddng,ldnh m4nh gita
nhirng nguoi nQp thu6.
r. Ytu cAu
li
lf
DAm b6o viQc 6p dgng quin
rui ro dugc thyc hiQn trong c6ng t6c quin
thu6 theo dirne.quy dinh cria phdp lu6t, phir |rqp
chiiin lugc cii c6ch hdnh chinh
r
r.A
"Oi
n6i chung, chi6n luoc cii crich hQ th6ng thu€ n6i ri6ng vd dat dugc cdc mgc ti6u dd
dd ra;
b6o viQ.c 6p dqng qu6n.ly rui ro trong quin lf thu6 dugc thgc hiQn theo
lQ trinh phu hqrp v€ thoi gian, ngu6n nhdn lgc, co sd dir li6u, img dUng c6ng nghe
thdng tin vd d6p rmg dugc y6u cAu qudn ly thuii trong giai dopn tuong img.
Dim
rrr. NHrsM
vu
ri
1. H9 th6ng ho6 vd
so6t c6c quy dinh cua ph6p luit hiQn henh di5 dam bao
.A
,.
r r
|
.a
rfii ro trong quin lf thu6;
co so ph6p lli tri6n khai 6p dung thyc hiQn quin
li
2. Nghi6n giru, xdy dtmg, trinh B0 Tei chinh ban hdnh, dinh k|.rd so6t c6c b6
ti6u chf, b9 chi s6 cilinh gi6 phpc vU quin
rui ro trong gUAn ly thu€ vir quy trinh,
L
r
r. r
I
1,
1 . .1
quy dinh vO 6p dUng quAn ly rfii ro trong quin l;f thu6, cp th6 gdm:
li
(1) Ti€u chi
vi
chi s6 d6nh gi6 tu0n thir ph6p luflt thu6 cria NNT;
(2) Ti6u chf vir chi sti d6nh gi6 x6p hang mirc
dQ
rui ro cria NNT;
(3) Ti6u chf vir chi s6 lga chgn trudng hqp kiem tra vA ddng ky thu6;
(a) Ti6u chf vd chi s6 lua chon hd so khai thu5 ki6m
qu6n
lf
thu€;
ta
tqi try so co quan
(5) Ti0u chi vir chi s6 phdn"lo4i gi6i qu,ytit hd so hodn thu6 vd lga chqn d5i
tuqlg hd so c6 d6u hiQu rui ro d6 bd sung k6 ho4ch kiAm tra, thanh tra sau hoan
thu6;
(6) Ti6u chi vir chi s5 lga chsn dtSi tuo-ng NNT c6 d6u hi€u rui ro ttti x6y
ki5 hoach kiOm tra, thanh tra t4i try sd NNT;
(7).Ti0u chi
vi
dpg
chi s5 quan ly theo ddi thu ng thu6 vd 6p dung biQn ph6p
cu0ng ch€ thi hdnh quy6t dinh henh chinh thu6;
(8) Ti0u chf vi chi siS x6c ctinh mirc d0 rui ro d6 thr,rc hiQn chi5 dQ quan ly, sir
dUng h6a don, chimg tt theo quy dinh ph6p luft vd x6c dinh trubng hqp NNT c6
d6u higu rui ro AC UOtUsung kti hopch kiiSm tra, thanh tra vd t4o, in, ph6t hdnh, quin
ly, sil dung h6a dcrn, 6n chi thu6.
dt
liQu, thdng tin phpc
qr
4. Nghi0n criu, xty dWng vir tO chric tri6n kfiai 6p dUng c5c biQn ph5p,
thuflt nghigp vp quin ly nii ro trong quan lf thuti;
k!
3. XAy d\mg, quan l;i, vgn hdnh hQ thdng co sd
quin li rui ro trong quin ly thu6;
5. Xdy dUng h€ thdne img dpng CNTT phUc vU 6p dUng quan
quan ly thu6;
ly rui ro trong
6.X6ry dpg vd thyc hiQn c6c chuong trinh h5 trg, hqp t6c qr'r5r ti5 vO quan
rui ro trong quan lf thu€;
. X6ty {mg ndi dung chuong trinh dio tpo UOi AuOrng kI n6ng quin
trong quan l;i thu€;
7
lf
$
rui ro
manh tuy6n truyAn vd viQc 6p.dgng quin ty rfii ro trong quan lf thu6.
rui ro trong
Ph6i hgp tQ c\ric c6c ho4t dQng tuy6n truy6n vd viQc 5p dUng quan
quan lf thgC cl€ ndng cao y thfc, trrlch nhiQm cria c6n bQ, c6ng chric trong vd ngodi
ngdnh thu€, cfing nhu y thfc, tr6ch nhiQm ctia c5c td chric, c6 nh6n, cQng d9rg
doph nghiQp trong viQc ndng cao y thric tudn thir ph6p luQt cira nguoi nQp thu€ vd
phOi hqrp thgc. hiQn c6c gi6i ph6p nhtm n6ng cao y thric fudn thir ph6p luft cria
ngudi nQp thu€;
.
8.
olv
li
9. Tdng cudrng pfrOi hqp v6i c6c BQ, nganh, dia phuong trong viQc nghiOn ciru,
xdy dpg, tri€n khai 6p dUng quin ly rui ro trong quan ly thu6;
10. KiQn toin t0 chirc bQ m6y vi ndng cao ndng llrc ctra don vi chuyOn tr6ch
a,
r
i \ r
"
v€ quin
l)t rfii ro t?i Co quan Thud c6c cdp theo hudrng phr) hgp voi y6u cdu quin ly
thu6 trong tung thoi k!;
I
l.
Ddnh gi6 k6t qui thgc hiQn kti ho4ch
20t6 - 2020.
1
h*g nim vd khi k€t thric giai doAn
rv. To cHrlc
rHtlc
1. Tr6ch nhi€m
ctra cdc Vu/dcyn uithrrQ" vir tryc thuQc TOng cUc Thu6:
HrpN
2
vi truc thu6c Tdng cpc .AThu6 cdn cf mpc
, i,
i
^
ti6u, y€u
cAu, nhiQm vg t4i Kd ho4ch niy i16 xdy dpg kC hoach tri€n khai thUc hipn
- Tht tru&ng c6c Vu/Eon vi thuQc
-! l
\
c6c nQi dung ho4t dQng cp th+5 tai K6 ho4ch, cp thi5 ho5 c6c gi6i ph6p, d6 6n, c6ng
vigc theo chuong trinh c6ng t6c ctra don v!.
- Dinh ky d6nh gi6 kCt qui thgc hiQn theo chuong trinh cdng tdc vir ydu cAu
b6o c6o danh gi6 dQt ruAt.
2. Trdch nhiQm cira Ban Quan l;i rui ro:
Ngodi c6c trrlch nhiQm nhu ndu tai ditim l, Mgc IV trdn ddy, Tru6rng ban
Quin li rui ro c6 triich nhiQm:
- Chri ctQng phOi hgp v6i c6c Vu/dcm vi 1i6n quan xdy dpg k6 hopch chi ti6t
tri6n khai thuc hiQn c6c nQi dung chri ytiu cua Kti hoach d6m b6o tri6n khai dirng c5c
X
r .A
^ cdu,
mpc ti€u, y€u
nhiQm vp cria K€ hopch ndy.
- Theo d6i, d6n
t16c c6c Vu/clcvn
vi thu6c vir trgc thuQc T6ng cpc Thu6 thgc
hiQn c6c nhiQm vg duoc giao t4i K6 ho4ch.
- Dinh kj'th6ng, quf, nim b6o c6o Tdng cgc danh gi6 tinh hinh tri6n khai vd
k6t qua thuc hi€n./. .,/-/
€
t9
!'J
5,O crog
T
F.'o, 6*
,r=-q+55
E'3 g'
B. 6;
E"9g
*<
(D>.
F.
F'
F)
ct
e
Li\
3'3' * r,
o
E:j
oq
=.2
=:
"
-r
o ct 5d
FD,"
F\
oc
Zou
Za"
FD)
P"! 2 ,*
Q.<
;t
=e
!-
Q).
0Qa
tv.=
.o>
5
E
P:o
()a)
='H.O)
El.
l.J
Cl'q
o.g
E
6B
a5,
9D'
R:*;-50
5 'i
k' z X-.q
8,.1 --H"E.
..\,.
9*g
(D>,
E
!?. it
=:
€<,
a>1
c A)'v!i
5v)=
R, Oq O .-'
P. d,
2V
oc o_;_l
QE.F';,
F*E.Q
B'Erp.
::
'<' E €'
* ri
-'.6,
E
le" or. +
rir
a.
AH
FA.9
.e4^
F),
o*
(D)'
X
E
TA
<'
rt
E.
-f
Fua
:(.!
€A
.o>
-:
i.i
3€ *E 6".
f
E;r
; E s.*'
kiC)
ootr
^oq
Eir
llu g
EP.
<. $,
E]'
X*
= o:
;--'o
"i<
F^7(
p'
o
Ar.
-.
EFoh
,:-'
5H
=
E *5#
96
ts.
'tn
oq
Dl'
o i'l
np
p,z
8.<
a.) .E
I
L
I
.;
(D)
a
.19r
€X
oq
\),
lS9*
.O'
a
oe
Pr
h.
($,
\-.
s5
$it
(\
x'l
a
p
n
(D>.
p.
D9>/
.tD>
F!
D9
sl/
(D>!
(+ -l
'5 'a:
trr oq
.(D>
Pr
5='
p
q
o
t.|.l
lJr
f)
'S dt
t)
.|
t+'t
XrtP)f>
vi'
X 61 'E
YO.l'
ailin
:^" o\
E,F
S"b.)F
6;.
s Q!t
q5E.
SF
s
=.(D
p'!l
se
tr.la
l6
!=
P
(\J
vt
(D>.
.gr
!)r
ocl
$9r
E
(.
ll
1,
I'
.a
pr
!e>
s.E
Pr
oe
'rD>
S- 6,q
-'
qF.F
J
'1
I.
L .B;
:'o=.tr
oe5
R'
7i
TD,
o
FD.
Ff
ll
E--O)
R (D)\5
0e
(\r.
@>r
oa
,oH
d/<
Fg \/
.o)
GEDg/
0a+'FA
lt
5;<
5.c
v
e
E' !9r :5:_
<J
.X
NE
P<
F;
\J
X-.
.N
A
F!
P
s
OF
+
r
'09
trar
.o)
t
c)
f?
F
-v
't\
$lr
E.E
=#
F
z
.o>
A.
-+
.8,
P" R
6Pv"
.j'
oR"
1<
pr
oq
'lt
FF.)
5!t
(!>. ?)
=ts{
' o>.
7
.$>
A
=.
<..O)
-x
O>.
.a
,Hai
.v.P
ij.
A
A)>.
5 E'X.
oq53
5
uvE?D)
r
<
C
z
'9:
lTl
6!' i*
{.C)>
Fr'l
a
(),.o cA t+
EP<,PF
.i e 8,8,ts g .tr 9+tt
Sf a
\<.
- =.q9.9
FD..:-' 5 gi F" 0q-
5'rP'tg
d.
6q:
riz $9r
ll ts'
h.l
;
.o F. ou'"' {
dE
vAr
gP\*
-A\A,U
,.+ rJ
a5'-
6
r+
trw
.o>
c<
+:E_6i'a
CDO
n :t.o, p, T.d,
o:.
'F
6
=,
b,.
7"v
F. q'€
9.q,.
C)
BArP\
5<
(D>,'E Dr.si
() g.
:1AJ
-g
Ei. Oq
9FH.5
()
Li
x!.5
€r
t.+
-F
fiF
Fx
e- 8^.*.?
5 $ rgo
5Q.q
<.
(+h
5vJ.'r
g N.FD'55
d
E. B" .H;'6
tau
.ii
FH
AtJA.J/
ga
rl
6;
r.+ tr
AA
tr
i9>
P{ (<
F 5<<
ul
Fl
a#+H
E .i
i-o
'* H.
tl
b.J
o>\
;'v
.a
-l.
-l
A
-
.l'.
F!
oq
ot
.
3.>.
{o
O
rl\cl
d
.(\t
(J
Otr
5.
3.o
<(|)
>'3
d'i'
c
uz
E
N4Q +
xn
>e
2E
Q6
€i-l-1
,(t
ri>
QFFtr
j.z x
>o
a
sE g
L
4
&
.t
.'l
Fl
a
a)
-'F'
.4
c/5
r-d
M
F
Fi
l-1
F:O
I' j ,ctl
<()
5.
,cg
'ro
o.
L)g((D
O
90>
q
(t
F
o
o
l.+.1
Gl <0.
a0E
€i
a g,H
,cc=c
iabori
\o.<o
b0
5sE
,6
F+j
6l
L
.= <d.
-c
c) bo5
3E€EBE.B"€fg
(G)=
ii .:'g=
^
;tE
S;
r{..O
r(€)
"= Ej 'l
'F
F*V
,lo
A4A
E,E
2
s (4 "5'_
EE
FF!v
t4
*
d
C
vC.)
H.o'$
.o>.tE
P
<o.
,l€
c!.
b0
EE P€
:$E€ €
E f;.€ B
.1ORt
.FSr.r:t-^58rr
l.o
E
'.?
J'.t
"i 'd'S
EJ*A
<+
z
=Fa-
r
k
::
E:,E
(-) .l4
5S
.i; Bg
z=.<o,<o
o
F!
a4 r-t
E-i
Fr
5'o
C\
.o'!o -c
O
H..15
; E.* :F;82,='sEZ
3E E's'*3 €'s"s'$
fr
.-
a go,F
{q3tr
^nh bo
"E6.BEb e€*
i
O*
\o.<O tr
(O.
i.i'ilE 5€.;;:
-:'fr d *E
>'"bSEE
-.-! -=
F
ro.<o
c
.€
*
t '= tr
o.Fn€'.-
.'E
"E P'9*q
b0
'!
os-.o
c\
C-l
rGl
r(Gl
'E
el
z
lo,F
,tr8tr
Fsrb0
X(4
i{
rctl
:EE;gs€:l
5Es iee.FgE
bo.(o) .t)
trl
'v u)
P'oots E.g'
E
(O.,9 '=
d*
*r.= ()
-o<d^E
5:FE
-qF3'
E <o'€'Fn
€
e oo.d
\<iD
d E
>\"b a
!,p
v9#
E
b0 p.
:=
"d
5.8q
10.€
'9
.E
-l-t -.
67
!)
-'.='
'=
Fi '>r 'v
€Tg s
E"q
{d e
\<O -
o, .b s'
F.Xcd
F
dvq
bH
J'A
!.-
'.3S
\<O k {-,
v)
JO
"*F.-H <O. !tr
()*
's'€ -E
'E.og
TO.-. (.)F
5t-l€
z x'z
?zEz
:v
Fo
s'-t
XYP
.H
*g'€
.rts!6
E
bO
j9. .5
'Gl *
\t
'E
?i
t{-
**h
oeJ
!
v
-.(C)
.dE
'F
gtsF
c.l
ca
{
c.i
c.i
cri
!'J
N)
P
\
b\
(.1
,f F.i
tDy
tD,
(n
o>'
rD>
a"
u)
O)'
a
.o>
r-t
$,
t,
FD.
.$
.O)
0q
P,.B
la() o
oq
B,.t H 5s
-r
urVr
a 5,.s.s
or5 5
Fp
A.E(D).
k"5l+irF
P .!D
00,0q w.s
d E ="u,
61>.*.O>
I
c h
5
sE.*as
t\)
I
D0,Ci3 O>" -l
U)
TtsFD,
A)( P
5Oa
)x 7
HA
il;:iEFs:€tErB:
F
(D>.
='$sIn.84|3*FE:BH
!t E'
ir
ir -'1'.od
tl=.'9'
=.9
d.q.Q X -*o.3a-='6.
l'x+''4"
a
8,.
siel I;1;R: H:iEX' ]
iH
E ^)+*F' 3.a r P'9 F'
3 c) 5;
''Fq9.g3'E!
E,"
vY
F,
o,"E
g
g 5'F
-.X]. ei .,
SD,.
0e
a=1'
'o
(\>,1
A), $ i'3
t*qL
P* Q'^ e Q'<
!o(=l L5-il
O>.
F Oq i" !e,OC F
Ea
d -
.o>
FP ?aoQ
p^='H
p ;- ri6 :elr
C)n-E
f*x
!-" 6. td,. Z
.F0
t'J
{
T.S
X
(}>,
:Q
()
tr"
L
ca.
oq
7f
Or
H'<o"o
oq
Y
z
Pr
d.o
-'^,
'9!J
55'r.5
0a g'o a
liFj p..(D.F
ir>. Q
o>'
H
;d
zZo*
.o
X
L'-
o(?
obi
FJ
E!
-u)4,,
Fl
(D>r
-*F($ .a; s'
l<'
L
=:<
Fl FD'
d,
iiF
o
Bl
6j. P'..F,
F.
P'Xtsd
.O, i+
o
oc
7f
AFAts
a\
fi.
Btr
*g
F' E.
()
F.l
Psl
9" 6j
(D>
Fl
DD.
=:
5. 5
t9
!to
bo,f5 O>"'-J
Oe cn "FEP,
B'd
JF. 2
.o>
E.
!3>/
rl
D'
'X l-l'" c'. sD;.3 .k. (D o. Q+ Or it
X
.1" 5 -v 5 O)"8: 0q
O !D .O> Ox5
=
L_:i^-_sY-J9
pr.
.+j
-=
q,
FOq
.(D> lt
+
6
*1
.)
6..5
o
n
n
R"
/\
-l
-l
B'x
A
-rt
.trts
.F
a'l
p
F-J
<*l<
FF
5n
4ORo^
':'E
n
F'
(D>i
p o
.:-l
*F 1<'c
-'1
3;.9
-l
tsl
Ft
rO
82
F-l
*J
f+l
P na
p'z
s.<
t).g
Ox
.e
w
F
F-. ;
O
.a0
2E
v'
L)
,Cg
b.
5.
\<o
O
.(lt
t-r
'f-
oc
:j.
;
<c)
28,
L/d
()
()tr
*j>
>>.
F.
F
F
fi.i
i?\
IF
A::
vo|
<Q)
o
;Gl
5.'ro
t!
\<(D
9Q .cg
cr
L.,
.O
c/€
Od
()
.(g
i'i'
Y4
,t5
,
.(g
t^
ct
\;>)
F..g
-P'.6
cq
=F< <O)
-
.I
ti
u0
rt
.t
q)
b
EE
6l ((l)'
b!E
'l()
FTJ
6l
lr
,(Cl
t
r6l
\<(!)
M
l
g
u.
'E
nl
(oEbo
; P0,F
.s3tr
(n
f- "<O fi
-^ bo
q
\o.(o
--.
c.l
c!
5"8
S'=.(o
!B q
aa4Hd
.=o-ex
€ .B E.".F 6
;EEE!
<O
-C '= .>\'((.) C '=
m .E t
z
o
L
U
L
L)
I
r(l
'Ed
?l
bo
-o'F
t-{
\>>r
a P,F
c!
'cl
1-^ =
6
10,F
F
L
Fq
A
f.ti
'=
*. -i
H!
vd
-
os-O 'q
-C
='(q) =
- 6 7 E ==:g'8.9.
"3,i.g
P
E ee€ *"H
9'€
€ bE
lrt .= .=.
aHd
*vHE
.Gl
Rl O
-i( .< >r "Rt
^/=
tl.v
EF oOOo0
E. F
E.s'-s
'v-!E
P
'Fi
a 3o,F
.sq5tr
=.
a4ooE
\o"<o
cJ
- .o'Q
=.
bo
<o
c\
15 () O'<C) A.
.O
5.k F9
l<€;
"P
o':5
ho
c L">i F
Bsb:€'
€
'$'F
,$'iE
c')
s:
E
:
=
..H
r!
'E
oo.F
a- "l
..fi loE o. ot'...c.r r0 E €'.F
=.i. ..-6
P€
E €.S
:
-:
^d@c,r
>r.O
.b
-I
O
X"5 -'d
F
.==
"b - c)}(
^lt
,<, I G' .cs : ,$ ,q ,d
s'.8.
o F B'
E5's B'E.e L,/5-O >=
8E5..9:EE ?rI
R
E "E .l'.3
:E fi*9
i5
';
-E
<q).
,-vf
HF*-ga
gHdl
IA
,cq
HH-9'9
'>l
J
I
i6
3t
v
a Q. ''ll
d'9
.H
FE
"c€
a0
<o.
ttr
-AT
CF
'hc.(
-<o.tr
.-.
A .i
c)
G.
.b
a
b0
k
# 'v
o0ri
e
= tr'<9,
rCEl
cnE a
d.
\<o 5.
(c.
<o.
z
t.F€
.cd ,cd
t{
,F
ea
&
<c)
F
et '<(D *
E
P€
.
.(0)
"5
E..e
;d
g
F
OE
oo
c\l
h0
,F h':3
F
A"
.o.* b
mdc
ca
\<0
<{).
"cd
oo
E ,>,
J1 tr
$-s €'
€'! .r*g
.dE €"8
!
:.8 e;;
V
F
<q)
x
-d d ,.q !-<
rllt
(C6.
ol
c\
€ "s E':
-idtr?
.6.
oo q'9
d <G'.'r.
rbgtq
;-- .-rE t<'>.
B''s^
O.5P(') L' o. er
s !.1s'"5
\(o
tr a0('
5"6q
C
*)
bI)
5.
.H*tU
#E€E
bo.> 5. o
El -+-r(D
<oce€
=
"9 €
.b'y
X,9..'h
--\
<c)
t-,,
hAWi
H
I
rh \Fl
<cI!
X
(f)
l::o 'sr :
=.H
soo)
C)
E. 9.9
=.
;F*i.HE
X€€'E +
cn
A
s!
s':
*z
x
F" =:.9, E,
=:'oe
6,.2v
z 7.co.
'd
E'
Q. Gr
',' ll
Za
?E.
: €.H
IE:6E€S,
.5' o
r7t
= oa
"F
8"
-<:
H.r
.X
Slt
ri.
o).
.E
'c rr
s*,; <.o 5
Q. c a)
I rrt$.
1a
rJ P
' x'<.
zi
F.
F.
Ol{
a. t'C
!t/
Q>r
c)
l^t
gH
.Ar rr
--
oq
)
(.)
5"0q
rt
$,9E.
.F.F*E:Hi.5,
€g'8":s15fi
€ F-- t s s.A
+
ie E. 5,.8 S g.
d .r
g€; +d"
e"E
.o>'-'
a
6 ., o)"
.<:
I
'
Ft pl.=
oEoc.tr o
(-)0a
F
tr
D.
-g
oq
a
Eh
t?
oc <'' "5gFj,
B'6
P;.
r,
a+
i <.5
Fpf;
Fl .C
i"= x
q<-l
ts.tr
{
.--
^cr
i-
=P
rJf
-'F
(tr)"
FO
'oz
54*z
Ff t-* if
€g"g€ e.elx
r, diU'
F=6;
tur..g, F
*9
gE'
4+
6,
€,
YF
XPF.
H(4iJ'(D)
r+t)
,) $r\
O)(-)
fr*
aE ts
PI
!+r+A
5,E Fi
5 'FD, "
0a6
+ d.(f
F'E g;
.6r'd
-"
5.
XT5
tr-
l''J
H'6
P5. Z
+
.Fl)
.(D>
.g
F"
;c:H,t.5'€
F 'E .5, 6. d6
HUYN
J9
o +
?xvP
A!-V
v.H
z
.o>
o
.R:
ror-
oq
yi
E"0q q
t9
.!9
ta ii'i€
3,
$
.O)
e:" R"
oe
a.F;*f
H
ts9
HOog.
AP
5 6; E'. ;P'
ocitF-.-A*A
d;. :1 4?
-e
R;oXE
Evr.<
P
? I s's
'8
so"
\JHY.
-Q
O>x
5 goa
H#ts.
F
6,.
!))/)
h
5 9'g:F
)e.--
lrO
A:,C- o\
lJ o>"
Oq -"5EFj,
oe
o 9:'.H
.a*
g,:
p.
F
Kt
)tsl.!f
tdt
'(D>
<. <l
t'J
H
a
A:,CH
F O)"4
oa u' "!'EDo'
B'd g
)*
ntsa,F
?
q"<..x
5-5=
r
P.<rc9q
'3"H,
<
5'
t?>.
t!,o.tD>
HA,E
-+v
D?{
ol'E
F'Cir
5ci F
.*F'*
tT O)"
H.F
v)ts
!l),
r!
e+
,+ bJ
-e
3:
EOQ
.(Dr D
t+t
o
o
C)
z-l
(1l
*l
Fl
8.F
()ii
i.J
'ot
b..J
ts.oJ
5 Or. Or
(J)
tD>
Ef O- tr.e 'O Fl () ^-
Fl
Fl
(J)
tJ
Fl
!9s
r!
i
x'H
'o ./=F
rJ()
a
5Z
FD,
o
o
o
C)
or-
.q
\<
(D)r
\'i/
FD,
19r
FD,
H
Fr
n
oq
(D),>-
\o
b
'ro
Fr
o.
r(o
.(n
o
.(g
C)
,G
,63
,Clt
/cg
F-{
\>.r
F{X
vd
(s
=lr (G)
F
F
F
o0
O
.Gl
()
\(q)
L
I
o
L
b
A
T.
u0
<9
a.
b0
.5
bI)
<o
<o.
b!
lt'
<c(l
X
F
U
O
C)
t-
tr-
-X
c.t
N
.'!
;.rq3tr
:0,F
Eurho
oo"<o c
€
t\
c.l
zO
ra
ocg
€'s'igE
-
bo
bo 5. \(q)
-E
S tr-C.,
2.5 striJ =
g (cS
q"b'O !r-r
a () <() ^i
((D.
.-
'cE3:E.E
€ g'.e
.3
uo
98
..!
(\
E
go!,=H E bi
E
V € c.l b:h €
: Z
'19.6
bo
?F H.B'.5 S
..8
E:v-claDA
C.
aE.-O
€.8..5 = t N
ep't .: g' ;. .E
.5 r.'B E q'H
.H
; g'; E H
:.€.H
i
f,
'd g
E..B's €
-
3"t
,: tr't.-
): ,(g XAEJ-g
<O.
>r=
.ctl <(B
<0)
.Jfi
:ctt
E
!^h
I
'1,="*
$g
u Eo 3' p'9
*8';
€
:apEg g
x'<6)
-'(O)
H g'E,e
B'Ie';€E
.HFs;Eg
E..r E
:.
E 't u b='! E
'>'
ao F'.9
tr
oou
€'8ep
kli
*':9
x.5i5
i99,E
'B'€
'ET?
tro"<O '=
*-d
6-
.E e.3
+b
bo:;t'..8
<q. tr
'>l
15.o "5
act
'.t
€
5t'
bo()
E *'.0;
.b"B
€
X€8.
n
\n
^.,5
z.8"6
O
h,
).JJA
\J)H
sE
'otr
xaoF
<GICY
rn
"d "cB
€ (roQ
F:
00o
,(0)
E
bo c i "b<q
.A .e
d
F-{
q5
'P bo
E.5.e
-rJ rO
bI)
zE
bI)
oo
oo "E
6l
,a;
-
iJ
va4
90
rlj Q'h'X
€ <o.*
trCFC,
<O'"63
q
l-'r - .<c)
t
.Y
Z'tg€ g:
h0
"<Q .5
!-.cd e -< ="j9
c!
-5'ct
ot
(O'b0E i >l
s
./,r F.cg.€(d
3. :t 5 X
6ct
;E
E'bo="Fo 3-
b0
b0
t
o
v
(o
I
z
O
=
€fihc
.,*
E.
-U€
h0
<+
O
(J
'-= .>,
rr
b0
Ai'-- F
..6
=.
I
=.
<o
I
C)
C\
.l
b0
zQ
z
c\
bt)
61.
(J
=.
<q)'
rtr
<cl
F
F
\o
d
14
6l
F
F
bo
.fi!
\<o)
E.b
i-,r
I
g
r<t!
r-'{ =
q*
<c)
O
N
I
\o
r6l
\Gl
L
qc
cg
v(' =
L
gE
6l <O.
a0t
6t
vtrF=
z
L
+.
FF
F*J
O
n;
h
|+r
'E
()
()
c)
C)
.d
='!
3 g'l
uoctE
€ r'g
.b H.*g
XE€
H
n
rn
{
6
H
v
t9>r
'te
5 5 E.7(.<or, \/
'o
oq q9
tr
6J
'<r
g. c, B. ts
6^ p 3,,.Q
Ft
(D>,
I
.El
oql
8-'E
R o,.e d>,o -g:
;-'+
H'€ F} .o)
5 g,g"E.E'3
p H.S)
^p #
(ro vY
=
r-r-
l-1
dA,l
P.ii-H-
I
:'g'+
rd
g.s
:.
a
t!)
XI
Dr>
-OFaB-(-O.
q'f,' f'
o;.
o!fe+O
ri..!D
5
'E;
!v
.(!>
a
.i-
0ql
.)l
?H-F'r:
9fi o s T
.;" F 69'ci6,H
:'F:
E aI
F ts B, ., I 'o'F' fil
l?.
5
r .OO^cF'..eh
.':
H-=e
a^,vF\G
.1
--
0q
rl
Fl
ll
d {e "F
B"q
o'
Dt'
)r)
'9:.s,
!.u
6
+
FF
!0'
(D>.
.P\-F ^-
o>,
,f
5Fr<D).
Oc O F,
=.()
sl
-iI
B.'B
F ;gt
$ Fr t)
EsHpasE
I
ql E:-O O n
Et
..r oq oql
ra
FD.
FI F
I+b <<r
P.
c1 e ^
O
e
I
F
-P'3n
PE
j- sD
I
e'
I
p(
()oq 5
oe
ld
le:s"$rs
o
b>.
(>
i'o
.o i\r. tlar. ar- Qt
iJ
<
CD),C) C) C) () Oq
+9
o
I
'Dt
I
.o>
I
j
oa
r+l
rtl
C)o
I
'l
F
F :I'
!?r
al
5^Oa
o
A). ;i'
()iJ
g>.
a
<
(D>,
Oq ra "-
FD,
FD,
oc
oc
0q
I
I
lF{
s)(
cD(
FD(
5
ll>.
I
Dl\I
lJr
FD,
i\(D>.
I
I
Fl
l
, (!)r
S.'S
5 O>'Or
(D>.
oql
H()
6
f-t
H
V\P
F 3:;' o>l
E,.H' E, *' ()C)v
nl
*ij^O!
.al
,"'8. '3
+i
F.
}: o)'
.el
15|
*For,
.+
atl
o'Q
=d
., g''a
,"
He.
o soKr
0q
I
r{l
tr
(D)..(-
tlJ
pEFD,
g'6
PY ?
al
.9
Fts
C)
'o () *fa
al
!r.
.)l
FI
.o)
I
I
.(Dr
Fd6
F.
t-
z
I
$?'
.ox
'd<.5Or
E O).
'9 E:'P :'
e.s,Ftrtrgo
r- F{ \-/ ;r , L
slo- tr,o.o.q.a
I
.
oel
-l-l
g'.e 5u <
q1fi : .1 9:
g $E"a s
I
Ol.
='-o
=
B-o;.;5-9:
.E QS--='
^
)+
(.
Z-X
:i P .g'
-'
$-'P
d.
B'
I
I
F;l
uv !: A)( .FD> _
,oei5FtD.
C
H()
^OQ
.s'o op.
I
.pl
lfOurX$Ort
.O> At, - !0>
F!,
-r q -,P -o
Ar.'EYF'
P'T ;
ELir'\{vP
oq
q0,
lf
.4
1r3
.El
Y-+
t)l
P\
()()
t-1
!FF
-^r-sFv
*P-)
(Atro
=oo
Hlog)' (JP.
!l
'B
3'B:.d
$,
P-H+
=.
.fl
G i. oa H;.5
F,.o
g,-o'o
o!
-HYrE:
L tr'o,9"-
x
'()O
(D>, o
+
X4'O)
'.o
-vH.
!
!l
(D>/
5',.
Fl
XI
F>l
6
o
|
ti
o\
xA,
I
Fn
P*F
,.4 ()
5 9r.,.o
F)'g
tr
ori Oa O>. ori
ar. O o O>.5
.* g,s 3^: P: soo
O)>
tstts
A'
0qx
*.E'
E'
E,
)i)
g'.0a
I j. aq !-+.0a
.=pod.
X f ^ ci
Ft,H
'f E,.s.
C)
F:
:o'E:
IN)
(J)
D9'
r.+ rl
l
-x
a'
50q
.(D> !9
t<.
lF!
I
lT
I.+
lFl
l*,1
lrl
ltFt
loe
I
l-
I
l9o
l-
t<.
*l
-l
lFl
ry1
*j
H
-l
*l
<9'
'e-6
qz
toa
.-:.6;
O)
i3
(D) h)
r5
A
KF
iP
,-O
FD,
()
()
CD) O'
!l iJ
Q,A
RF
FD,
o
(-)
(D) a)
.)
!r
Ft
Dru
{-(<.
|
I
i]!'
€o
KF
|
lDx
H
F),
o
o
o>\
.e.
6,.
0e,
\]
(D>.
CD.
a'E
'
|
I
I
I
()tsl
tD. -r'
c)€
toq
,cg
L
F.
2E
CJF
L
o.
O
\<o
.cg
c)
.cll
,cg
,Cd
o
a0
E5
F
*t
FE
qd-
=-
qd-
i=
qc
€
cg (c)
d3.
.6t
<cil
3
F
F
I
U
r<()
F
F
F
€lr
,
,l
q0
5.
A
''t
a_!
(61
FF
Gl
(.)
.€
AU
5
L
<c)
=<o
()
N
<q).
,C!
b0E
.bI)
;5 g-
.5
I
)ctt
bo
,6
,(l
bo
q
ho
.cg
a0
F+.
)(lt
)Gt
<q)
,cg
e)
(O.
c o bo cl -:'.cg -g
(c)5.c"==
OE E
*E.F
<sF-
r6.
(.)
L
e
^.b
o ,,.,ii'5 a
.5X,55eH
a *'.(o,i
6c)
g.<Q
z(Cl!
FI
r(t
EE
b-
:Q "E
-F
<o.
rtr
€'.g 5'8
g'*.E'*"1
u0
s€e'FE
(o.
€flEE$
.>,
-
z
<(,).
,Cd
$
::; €'E
er's
-g : bQg
.-^6
q
\(O
>rtr O
5 0.63
-c
ilLr l-r l-<
H9999
F
F
;E;.i{ E g'
\rvHF-
c\l.
,i
&
.^
"F.9'o*F9P
a U ao'>,7 ,6
*'€'E E i E
O
g'E '3 $
b0
tr.F
,<O 5
bO
O
l-<
J\\q c
<().-?
; *;Fses'i
>, tr -d -C 9. bO.E
.i 8*p\r-851.
P.= .5
i <;
F o
(qi'
k C^-E
C F rno
5 I 'E
.?:=
r- i: o€
t .H
;J E'
o.
(.1
00
lr
=J
cr'3
eE.I€,sI€
'P d -rd >.
..6 :0
.\(-c
3
$;€,E
F
j5
O r :':Q
-s
'6
() .(g
A^!
b0
i
e
U)
C)
d..r
^-q
<D'<O .=
=. 'ctr X O.
oO
S':
b. -tr
-L A-
6l
tE
.H "F
n!
='
r(!
.dri9
r>, i
'=
\Y-H
(O.
.3':=
!
,\ ..>.
.E'.9
q)+i-
J1 tr=O
,-'t
..6
*c
'l. - <c)
,F
\<c) E .F.
eoa
ca
u0
rrA
I
\Gl
e
.o
o.
q
O.cs
t E.E
"b
Po
\./5-Co();oC
'>\b() OO9.cg
>'5d
.8
e .Q
)..- 'is.g
2.=E
'Q
E'o o
o
li
a0
i
ri 3:[ S .F..1 .t. ro
- t3
c-)v
v
€
: - 5 E .5 ro
? :g'9 tj='-t.,6
=..F = 3'E "ptF
c)
.<o.
<c)
c) ".qE
''9.:5.d ai.l5 I
o0
I
o.
S.(a;
.-=
.<O E
..i
.ll
A.h
-tr
6fl
-h
16l
a)v
EO
AD
Ftr
)61 I
F-(
E
o\
'9
q
P
bO-
-H
9
s 3*i
E9€E
gt.;
*c E
x,^
'16
-
E
H€=
a'9 o
il \r
,F'Fo
H--
I
oo
F
.9,=
()
€
E
-,ctr_*
.g
'=
b (O'iU
s.il
-.
tn.F
q-aoCQ..o
^
v
2
\CU rli
.H oooF
? 9.8. 3.
# .sE'3
.H E..c.r ?
cl
c
:
q.s F t
-E p€ I
'["+
aO i'
P'F.,
'L.
hD
A
g
o\
p
oo l-fr
!D F).
Qf it
t+'{
vl
H
$).
tt.
DJ.
,i(D).
(+
5o!=Hr-Flo.r=+=itl
Xl 'tr .6; Fo' I .=.
ts: $< 5 .(D>
€ '-{.8 5'.Q =*' B' + =: S'
(1 Or' *
7l .o
'.s.
g
g'
+
E
a
s
9;
F''
?
ld
E.e
f
.s.s;.T;
6
6,oa
F F..r: --i
|
i
I
'l
0ql
ocl
F
le.
F:I
F
El .s. :' .6;
c>
Frl -H. v"_
=. *o
F T
'O)
Ptr
F,
.(D>
PI
oc
s0(
o
(iEo
iri'- O
)d $.
E.o
Co.
0a
oql
I
D),
I
te.
I
te.
tJ
I
I
flB'9:.8' fi*
€.s'€.8
= 6FE'
qEqE
FD.
tr.
.)
$
tD,
oe
'09
FD(
E
tJ
sr'
.? E.f
I
FEggeH$i39:;Fe
-,.s €'
g S; ts.g,,
:'
R X.E -r
F.!, - =e
"F,.s,,'$'
R-
e
o$ro*W.s*'
gd,.E'E.$5,
'H
F
A:
z
E.g€ T H
El I"-oQ-'
O>o
.)l
tr.
fll
.e>
1
I
|
I
tl
p'l
IF'6.9E,
AA9d
oq
9J
f aE,9;
'te
tr*xXl.O>.
61.
I
Dt,
'O)
I
I
I
I
!
P
P'\H.
.o,
iF'Big
oq
+da,{
i
Toc 3 c
l?!l
6^: 3rT
0ql
al
()
!H.HPT
p(l
+ E
+l
oa
oq
trJ
*.*iE ei
gxFs
;d'
H.I
$.
n,..8-$.8;
6 a€;HFE.:1
x'I
(DtI
/
s0.
c> 5.S r'# rp, e .* *^F 0q
g' .? 6,.8' H..5
:'H',X..dp
R.
j
__.:--Fk
< H.
0q ga
il. * P.:
o.6j
5;
I
)'5'5'a'3. .Et..
S€9$'
I
^l
FD.
'oa
|
0qt
iti'
3O
B. p.
.FD
I
I
\/ gil
=
H'
E'
i
B.
D?,
It(
ul
tr.
ar.
bN
al .: F
I
.(D>
F
o F,. O-E' o ':'
6'
8.
,-H
r
Bx'Eq'EBi
H,.E g'g,g 5-e';T:€.$
.El
o
()
X'
i* €,.I€
; 3i
T-l a;
X'"o E"d
6^.iI6
I
I
;
|
*€'
FI
t!).
,$ si 3.
+l oa
< ^.9
tr
(D).
FD"
,f
t}).
Fl
Fl
u)
i')
oel
.El
PI
I
Dr.oq o
RS.w
i"g'
E'
r4
(D>.
O>c
r>
4P\
0a 9:'o
H''sR'^
Yt'+
t9>'
oeF
lt
R0a
1
t'J
itO
A)/ F
D(.
6 !i
F9,
30\
oc;
F
Pt
tQO!iJ
o
9"oo
{i: 5,
FD,
i9 ur
o\
f+j
-;
3:
!'0e
.(D>
I
H
H
I
b.)
bJ
-l
o
.)
c)
F
F!
FD.
()
()) o)
il 5
€.a
Rts
Fo.
()
C)
*i
I
FD,
o>
(D>
o
o
FD.
p
Olr
e
Or
\o
o>