{"id":24576,"date":"2019-02-20T13:56:02","date_gmt":"2019-02-20T06:56:02","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=24576"},"modified":"2022-06-03T14:00:20","modified_gmt":"2022-06-03T07:00:20","slug":"2-164-de-xuat-nen-viet-lai-luat-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-164-de-xuat-nen-viet-lai-luat-doanh-nghiep\/","title":{"rendered":"2.164. \u0110\u1ec1 xu\u1ea5t n\u00ean vi\u1ebft l\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p"},"content":{"rendered":"(TBTC) – Th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n Lu\u1eadt Doanh nghi\u1ec7p 2014 (LDN) trong h\u01a1n 3 n\u0103m qua cho th\u1ea5y, LDN t\u1ed3n t\u1ea1i kh\u00e1 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp. Do \u0111\u00f3, vi\u1ec7c s\u1eeda LDN c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u0103n b\u1ea3n, to\u00e0n di\u1ec7n, th\u1eadm ch\u00ed n\u00ean vi\u1ebft l\u1ea1i LDN.<\/strong><\/p>\n

\u0110\u00e2y l\u00e0 \u00fd ki\u1ebfn c\u1ee7a nhi\u1ec1u chuy\u00ean gia t\u1ea1i H\u1ed9i th\u1ea3o \u201cL\u1ea5y \u00fd ki\u1ebfn doanh nghi\u1ec7p (DN) v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 LDN\u201d, do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 (KH&\u0110T) t\u1ed5 ch\u1ee9c ng\u00e0y 20\/2.<\/p>\n

Nhi\u1ec1u \u0111i\u1ec3m s\u00e1ng c\u1ea3i c\u00e1ch<\/strong><\/p>\n

\u00d4ng V\u0169 Ti\u1ebfn L\u1ed9c \u2013 Ch\u1ee7 t\u1ecbch VCCI cho r\u1eb1ng, sau h\u01a1n 3 n\u0103m th\u1ef1c hi\u1ec7n LDN cho th\u1ea5y lu\u1eadt \u0111\u00e3 c\u00f3 nh\u1eefng t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c trong t\u1ea1o l\u1eadp m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i, b\u00ecnh \u0111\u1eb3ng; th\u00fac \u0111\u1ea9y th\u00e0nh l\u1eadp, ph\u00e1t tri\u1ec3n v\u00e0 m\u1edf r\u1ed9ng kinh doanh c\u1ee7a c\u00e1c DN. M\u1ed9t s\u1ed1 c\u1ea3i c\u00e1ch n\u1ed5i b\u1eadt c\u1ee7a lu\u1eadt n\u00e0y c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0 LDN \u0111\u00e3 b\u00e3i b\u1ecf quy \u0111\u1ecbnh gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd DN ph\u1ea3i ghi c\u00e1c ng\u00e0nh, ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh. C\u00e1c DN s\u1ebd \u0111\u01b0\u1ee3c kinh doanh nh\u1eefng ng\u00e0nh, ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m.<\/p>\n

Hay nh\u01b0 LDN \u0111\u00e3 b\u1ecf nhi\u1ec1u r\u00e0ng bu\u1ed9c v\u1ec1 con d\u1ea5u \u2013 \u0111\u1ec3 DN c\u00f3 th\u1ec3 t\u1ef1 ch\u1ee7, t\u1ef1 quy\u1ebft \u0111\u1ecbnh; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a DN c\u0169ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng, kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n t\u1ed1i thi\u1ec3u l\u00e0 m\u1ed9t ng\u01b0\u1eddi nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y\u2026 \u0110\u00e2y l\u00e0 nh\u1eefng thay \u0111\u1ed5i c\u00f3 t\u00ednh b\u01b0\u1edbc ngo\u1eb7t, gi\u1ea3i quy\u1ebft r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp tr\u00ean th\u1ef1c ti\u1ec5n v\u00e0 ch\u00fa tr\u1ecdng h\u01a1n n\u1eefa v\u1ec1 quy\u1ec1n t\u1ef1 do trong kinh doanh c\u1ee7a DN.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u00a0To\u00e0n c\u1ea3nh h\u1ed9i th\u1ea3o. \u1ea2nh: Thi\u1ec7n Tr\u1ea7n<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m v\u1edbi \u00f4ng L\u1ed9c, chuy\u00ean gia kinh t\u1ebf Ng\u00f4 Tr\u00ed Long c\u0169ng \u0111\u00e1nh gi\u00e1 cao nh\u1eefng \u201c\u0111i\u1ec3m s\u00e1ng\u201d c\u1ee7a LDN. Theo \u0111\u00f3, lu\u1eadt \u0111\u00e3 gi\u1ea3i ph\u00f3ng quy\u1ec1n t\u1ef1 do kinh doanh, t\u1ed1i \u0111a h\u00f3a quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a ng\u01b0\u1eddi d\u00e2n, DN, th\u1ec3 hi\u1ec7n \u1edf s\u1ed1 DN \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp m\u1edbi, DN m\u1edf r\u1ed9ng kinh doanh kh\u00f4ng ng\u1eebng t\u0103ng l\u00ean qua c\u00e1c n\u0103m.<\/p>\n

\u0110\u01a1n c\u1eed, n\u0103m 2018, trung b\u00ecnh m\u1ed7i th\u00e1ng c\u00f3 s\u1ed1 DN gia nh\u1eadp v\u00e0 t\u00e1i gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng t\u0103ng 7,8% so v\u1edbi n\u0103m 2017. Quy m\u00f4 DN m\u1edbi ng\u00e0y c\u00e0ng l\u1edbn h\u01a1n khi t\u1ef7 tr\u1ecdng v\u1ed1n \u0111\u0103ng k\u00fd b\u00ecnh qu\u00e2n tr\u00ean m\u1ed9t DN trong n\u0103m 2018 \u0111\u1ea1t 11,3 t\u1ef7 \u0111\u1ed3ng, t\u0103ng 10,2% so v\u1edbi n\u0103m 2017. T\u1ed5ng s\u1ed1 v\u1ed1n \u0111\u0103ng k\u00fd b\u1ed5 sung v\u00e0o n\u1ec1n kinh t\u1ebf trong n\u0103m 2018 t\u1eeb l\u1ef1c l\u01b0\u1ee3ng DN t\u0103ng 22,8% so v\u1edbi n\u0103m 2017\u2026 B\u00ean c\u1ea1nh \u0111\u00f3, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd DN c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u01a1n, gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian, chi ph\u00ed cho DN\u2026<\/p>\n

V\u1eabn c\u00f2n \u0111\u00f3 nh\u1eefng b\u1ea5t c\u1eadp<\/strong><\/p>\n

B\u00ean c\u1ea1nh nh\u1eefng \u0111i\u1ec3m ti\u1ebfn b\u1ed9, \u00f4ng V\u0169 Ti\u1ebfn L\u1ed9c c\u0169ng cho r\u1eb1ng, LDN v\u1eabn c\u00f2n nhi\u1ec1u v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp c\u1ea7n ph\u1ea3i gi\u1ea3i quy\u1ebft, s\u1eeda \u0111\u1ed5i. \u0110i\u1ec3n h\u00ecnh nh\u01b0, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd DN m\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 b\u01b0\u1edbc ti\u1ebfn c\u1ee7a c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc, g\u00e2y kh\u00f3 kh\u0103n cho DN, nh\u01b0: vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 ng\u00e0nh c\u1ea5p 4 khi \u0111\u0103ng k\u00fd kinh doanh, th\u1eddi gian \u0111\u1ec3 ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u0103ng k\u00fd DN tr\u00ean th\u1ef1c t\u1ebf v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt v\u1eabn c\u00f2n v\u00eanh nhau; h\u1ed9 kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u th\u1ee7 t\u1ee5c kh\u00f4ng c\u1ea7n thi\u1ebft (th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng \u1edf c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh)\u2026 Nh\u1eefng b\u1ea5t c\u1eadp n\u00e0y c\u00f3 th\u1ec3 c\u1ea3n tr\u1edf, th\u00e0nh \u201cth\u00f4ng \u0111i\u1ec7p ng\u01b0\u1ee3c\u201d cho tinh th\u1ea7n c\u1ea3i c\u00e1ch c\u1ee7a \u0111\u1ea1o lu\u1eadt n\u00e0y.<\/p>\n

\u201cTheo x\u1ebfp h\u1ea1ng c\u1ee7a Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, ch\u1ec9 s\u1ed1 v\u1ec1 gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng c\u1ee7a Vi\u1ec7t Nam v\u1eabn ch\u1ec9 x\u1ebfp \u1edf th\u1ee9 h\u1ea1ng 104 c\u1ee7a th\u1ebf gi\u1edbi trong b\u1ea3ng x\u1ebfp h\u1ea1ng m\u00f4i tr\u01b0\u1eddng kinh doanh Doing Business, m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 th\u1ea5p nh\u1ea5t c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh Vi\u1ec7t Nam\u201d \u2013 \u00f4ng L\u1ed9c cho bi\u1ebft.<\/p>\n

Ngay c\u1ea3 c\u01a1 quan ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o LDN (B\u1ed9 KH&\u0110T) c\u0169ng \u0111\u00e3 ch\u1ec9 r\u00f5 4 nh\u00f3m v\u1ea5n \u0111\u1ec1 khi\u1ebfm khuy\u1ebft c\u1ee7a LDN trong d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u1ec1 D\u1ef1 \u00e1n LDN (s\u1eeda \u0111\u1ed5i) g\u1eedi \u0111\u1ebfn Ch\u00ednh ph\u1ee7. C\u1ee5 th\u1ec3, theo B\u1ed9 KH&\u0110T, khi\u1ebfm khuy\u1ebft th\u1ee9 nh\u1ea5t l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t, ph\u00e2n t\u00e1n v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p gi\u1eefa LDN v\u00e0 m\u1ed9t s\u1ed1 lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan, nh\u01b0 Lu\u1eadt \u0110\u1ea5u gi\u00e1, Lu\u1eadt Lu\u1eadt s\u01b0, Lu\u1eadt Ch\u1ee9ng kho\u00e1n\u2026 Hai l\u00e0, m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 \u0111\u0103ng k\u00fd DN kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, kh\u00f4ng c\u1ea7n thi\u1ebft, t\u1ea1o g\u00e1nh n\u1eb7ng chi ph\u00ed, th\u1eddi gian cho DN. Ba l\u00e0, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ch\u01b0a r\u00f5 r\u00e0ng, kh\u00f4ng t\u01b0\u01a1ng th\u00edch v\u1edbi s\u1ef1 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n m\u1edbi ph\u00e1t sinh. B\u1ed1n l\u00e0, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ch\u01b0a t\u1ea1o thu\u1eadn l\u1ee3i cho c\u1ed5 \u0111\u00f4ng b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh; ng\u01b0\u1ee3c l\u1ea1i, c\u1ea3n tr\u1edf \u0111\u1ebfn th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp c\u00f2n t\u1ed3n t\u1ea1i c\u1ee7a LDN, theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, c\u1ea7n ti\u1ebfn h\u00e0nh s\u1eeda \u0111\u1ed5i LDN m\u1ed9t c\u00e1ch c\u0103n b\u1ea3n, to\u00e0n di\u1ec7n, s\u1eeda c\u00e0ng m\u1ea1nh d\u1ea1n, c\u00e0ng tri\u1ec7t \u0111\u1ec3 c\u00e0ng t\u1ed1t. Th\u1eadm ch\u00ed, \u00f4ng \u0110\u1ee9c c\u00f2n cho r\u1eb1ng, vi\u1ec7c s\u1eeda LDN l\u1ea7n n\u00e0y kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 \u201cs\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u201d m\u00e0 l\u00e0 \u201cn\u00ean vi\u1ebft l\u1ea1i LDN\u201d. \u201cB\u1edfi, n\u1ebfu vi\u1ec7c s\u1eeda \u0111\u1ed5i c\u00f2n lu\u1ea9n qu\u1ea9n, kh\u00f4ng r\u00f5 m\u1ee5c ti\u00eau, s\u1ebd d\u1eabn \u0111\u1ebfn nguy c\u01a1 c\u00f2n ph\u1ea3i s\u1eeda \u0111\u1ed5i nhi\u1ec1u n\u1eefa. V\u00ed d\u1ee5, DN nh\u00e0 n\u01b0\u1edbc t\u1eeb ch\u1ed7 l\u00e0 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc, sang tr\u00ean 50% theo LDN n\u0103m 2005, r\u1ed3i \u0111\u1ed5i 100% theo LDN 2014 v\u00e0 gi\u1edd l\u1ea1i \u0111\u1ecbnh quay v\u1ec1 tr\u00ean 50% (theo kho\u1ea3n 2, \u0110i\u1ec1u 2 D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 LDN m\u00e0 B\u1ed9 KH&\u0110T \u0111ang so\u1ea1n th\u1ea3o)\u201d \u2013 \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Ghi nh\u1eadn nh\u1eefng \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c chuy\u00ean gia t\u1ea1i h\u1ed9i th\u1ea3o, t\u1eeb g\u00f3c \u0111\u1ed9 c\u01a1 quan ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o lu\u1eadt, \u00f4ng Qu\u00e1ch Ng\u1ecdc Tu\u1ea5n \u2013 Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p ch\u1ebf, B\u1ed9 KH&\u0110T cho bi\u1ebft, hi\u1ec7n B\u1ed9 KH&\u0110T \u0111ang so\u1ea1n th\u1ea3o D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 LDN. Theo \u0111\u00f3, c\u01a1 quan ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o lu\u1eadt s\u1ebd tham v\u1ea5n, ti\u1ebfp thu m\u1ecdi \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a chuy\u00ean gia, DN, c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c\u2026 v\u1ec1 2 lu\u1eadt (LDN v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0) \u0111\u1ec3 ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o lu\u1eadt, tr\u00ecnh Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 7 v\u00e0 xem x\u00e9t th\u00f4ng qua v\u00e0o K\u1ef3 h\u1ecdp th\u1ee9 8.\/.<\/p>\n

Di\u1ec7u Thi\u1ec7n<\/strong><\/p>\n

—————————————————————<\/p>\n

Th\u1eddi b\u00e1o T\u00e0i ch\u00ednh (Kinh doanh) 20-02-2019:<\/em><\/strong><\/p>\n

http:\/\/thoibaotaichinhvietnam.vn\/pages\/kinh-doanh\/2019-02-20\/de-xuat-nen-viet-lai-luat-doanh-nghiep-67982.aspx<\/em><\/a><\/p>\n

(159\/1.152)<\/em>","protected":false},"excerpt":{"rendered":"

(TBTC) – Th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n Lu\u1eadt Doanh nghi\u1ec7p 2014 (LDN) trong h\u01a1n 3 n\u0103m qua cho th\u1ea5y, LDN t\u1ed3n t\u1ea1i kh\u00e1 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp. Do \u0111\u00f3, vi\u1ec7c s\u1eeda LDN c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u0103n b\u1ea3n, to\u00e0n di\u1ec7n, th\u1eadm ch\u00ed n\u00ean vi\u1ebft l\u1ea1i LDN. \u0110\u00e2y l\u00e0 \u00fd ki\u1ebfn c\u1ee7a nhi\u1ec1u chuy\u00ean […]<\/p>\n","protected":false},"author":1,"featured_media":24527,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-24576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.164. \u0110\u1ec1 xu\u1ea5t n\u00ean vi\u1ebft l\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/2-164-de-xuat-nen-viet-lai-luat-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.164. \u0110\u1ec1 xu\u1ea5t n\u00ean vi\u1ebft l\u1ea1i Lu\u1eadt Doanh nghi\u1ec7p[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TBTC) – Th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n Lu\u1eadt Doanh nghi\u1ec7p 2014 (LDN) trong h\u01a1n 3 n\u0103m qua cho th\u1ea5y, LDN t\u1ed3n t\u1ea1i kh\u00e1 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp. 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