{"id":32761,"date":"2019-05-11T13:52:59","date_gmt":"2019-05-11T06:52:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32761"},"modified":"2022-07-12T13:55:48","modified_gmt":"2022-07-12T06:55:48","slug":"2-272-danh-thue-tieu-thu-dac-biet-dien-thoai-di-dong-lo-thu-du-nhung-chi-da-dung-chua","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-272-danh-thue-tieu-thu-dac-biet-dien-thoai-di-dong-lo-thu-du-nhung-chi-da-dung-chua\/","title":{"rendered":"2.272. \u0110\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng: Lo thu \u0111\u1ee7 nh\u01b0ng chi \u0111\u00e3 \u0111\u00fang ch\u01b0a?"},"content":{"rendered":"(TT) – Quan \u0111i\u1ec3m c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh l\u00e0 thu \u0111\u00fang, thu \u0111\u1ee7 nh\u01b0ng n\u1ebfu kh\u00f4ng ti\u1ebft ki\u1ec7m, chi sai chi kh\u00f4ng \u0111\u00fang th\u00ec d\u00f9 t\u0103ng m\u1ee9c thu, m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng thu bao nhi\u00eau c\u0169ng kh\u00f4ng \u0111\u1ee7.<\/strong><\/p>\n

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Qua \u0111i\u1ec3m c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh l\u00e0 thu \u0111\u00fang, thu \u0111\u1ee7 nh\u01b0ng n\u1ebfu kh\u00f4ng ti\u1ebft ki\u1ec7m, chi sai chi kh\u00f4ng \u0111\u00fang th\u00ec d\u00f9 t\u0103ng m\u1ee9c thu, m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng thu bao nhi\u00eau c\u0169ng kh\u00f4ng \u0111\u1ee7.<\/p>\n

M\u1edbi \u0111\u00e2y, trong v\u0103n b\u1ea3n g\u00f3p \u00fd cho \u0110\u1ec1 \u00e1n m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf v\u00e0 ch\u1ed1ng x\u00f3i m\u00f2n thu\u1ebf g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh,\u00a0UBND TP HCM \u0111\u1ec1 xu\u1ea5t m\u1edf r\u1ed9ng m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a>. C\u1ee5 th\u1ec3, UBND T PHCM \u0111\u1ec1 xu\u1ea5t m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 nh\u01b0 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, camera, n\u01b0\u1edbc hoa, m\u1ef9 ph\u1ea9m, d\u1ecbch v\u1ee5 kinh doanh game, d\u1ecbch v\u1ee5 th\u1ea9m m\u1ef9.<\/p>\n

Theo l\u00fd gi\u1ea3i c\u1ee7a UBND TP HCM, n\u01b0\u1edbc hoa v\u00e0 d\u1ecbch v\u1ee5 th\u1ea9m m\u1ef9 n\u00ean \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00ec lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c nh\u00f3m kh\u00e1 cao c\u1ea5p. \u0110i\u1ec1u n\u00e0y gi\u00fap m\u1edf r\u1ed9ng \u0111i\u1ec1u ti\u1ebft thu\u1ebf v\u00e0o thu nh\u1eadp c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn d\u00e2n c\u01b0 c\u00f3 thu nh\u1eadp t\u1eeb m\u1ee9c kh\u00e1 tr\u1edf l\u00ean.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng tuy l\u00e0 h\u00e0ng h\u00f3a thi\u1ebft y\u1ebfu ph\u1ee5c v\u1ee5 nhu c\u1ea7u th\u00f4ng tin li\u00ean l\u1ea1c nh\u01b0ng theo UBND TPHCM, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng n\u00ean \u0111\u01b0a v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u1eb1m \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn d\u00e2n c\u01b0 c\u00f3 thu nh\u1eadp t\u1eeb kh\u00e1 tr\u1edf l\u00ean, c\u00f3 nhu c\u1ea7u v\u00e0 kh\u1ea3 n\u0103ng thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng c\u00e1c s\u1ea3n ph\u1ea9m th\u1ebf h\u1ec7 m\u1edbi.<\/p>\n

Tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed v\u1ec1 \u0111\u1ec1 xu\u1ea5t c\u1ee7a TP HCM, \u00f4ng L\u01b0u \u0110\u1ee9c Huy, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch, T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), cho r\u1eb1ng vi\u1ec7c m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 t\u0103ng thu\u1ebf m\u1eb7t h\u00e0ng n\u00e0y hay \u0111\u01b0a v\u00e0o di\u1ec7n thu thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kia m\u00e0 c\u00f2n l\u00e0 \u0111\u01b0a ra c\u00e1c ch\u00ednh s\u00e1ch, bi\u1ec7n ph\u00e1p \u0111\u1ec3 thu \u0111\u00fang, thu \u0111\u1ee7, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c doanh nghi\u1ec7p.<\/p>\n

V\u1edbi vai tr\u00f2 c\u1ee7a m\u00ecnh ng\u00e0nh t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o thu ng\u00e2n s\u00e1ch theo ch\u1ec9 ti\u00eau \u0111\u01b0\u1ee3c giao v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o thu \u0111\u00fang, thu \u0111\u1ee7. Tuy nhi\u00ean v\u1ea5n \u0111\u1ec1 nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, ti\u1ebft ki\u1ec7m chi ng\u00e2n s\u00e1ch ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1eb7t ra.<\/p>\n

Theo B\u00e1o c\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u0103m 2017, t\u1ed5ng thu c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea1t 1,289 tri\u1ec7u t\u1ef7 \u0111\u1ed3ng.chi th\u01b0\u1eddng xuy\u00ean 912,6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng (chi\u1ebfm 70,8% t\u1ed5ng thu), chi tr\u1ea3 n\u1ee3 l\u00e3i 98,9 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng (chi\u1ebfm 7,7% t\u1ed5ng thu). N\u0103m 2018, t\u1ed5ng thu c\u1ea3 n\u0103m \u01b0\u1edbc \u0111\u1ea1t 1,358 tri\u1ec7u t\u1ef7 \u0111\u1ed3ng, trong khi chi th\u01b0\u1eddng xuy\u00ean \u01b0\u1edbc 988,8 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng (chi\u1ebfm 72,8%), chi tr\u1ea3 n\u1ee3 l\u00e3i 112,5 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng (chi\u1ebfm 8,3%).<\/p>\n

Ngu\u1ed3n thu ng\u00e2n s\u00e1ch kh\u00f3 nh\u01b0ng ph\u1ea7n l\u1edbn chi th\u01b0\u1eddng xuy\u00ean, v\u1edbi b\u1ed9 m\u00e1y c\u00f2n c\u1ed3ng k\u1ec1nh, vi\u1ec7c tinh gi\u1ea3n bi\u00ean ch\u1ebf ch\u01b0a \u0111i \u0111\u00f4i v\u1edbi tinh gi\u1ea3n \u0111\u1ed9i ng\u0169 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c. Ch\u01b0a tinh gi\u1ea3n \u0111\u01b0\u1ee3c nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 \u0111\u1ea1o \u0111\u1ee9c c\u00f4ng v\u1ee5, tr\u00ecnh \u0111\u1ed9 n\u0103ng l\u1ef1c y\u1ebfu k\u00e9m. Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho chi tr\u1ea3 l\u01b0\u01a1ng v\u1eabn chi\u1ebfm l\u1edbn.<\/p>\n

\u0110\u00e3 t\u1edbi l\u00fac ch\u00fang ta ph\u1ea3i nh\u1eadn th\u1ee9c r\u00f5 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, hay n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a nh\u00e2n d\u00e2n, kh\u00f4ng th\u1ec3 ch\u1ecbu n\u1ed5i khi chi th\u01b0\u1eddng xuy\u00ean h\u00e0ng n\u0103m v\u1eabn chi\u1ebfm h\u01a1n 60% t\u1ed5ng chi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i chi cho qu\u1ed1c ph\u00f2ng an ninh, chi tr\u1ea3 n\u1ee3 v\u1eady ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/p>\n

Tr\u1edf l\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng c\u1ee7a TP HCM, trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>\u00a0cho r\u1eb1ng, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 n\u00e0o h\u1ee3p l\u00fd \u0111\u1ec3 \u00e1p thu\u1ebf khi \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t cho c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 \u0111i\u1ec7n tho\u1ea1i, n\u01b0\u1edbc hoa.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 \u0111\u00e1nh v\u00e0o lo\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xa x\u1ec9 ho\u1eb7c c\u00f3 h\u1ea1i, ho\u1eb7c v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 m\u00e0 nh\u00e0 n\u01b0\u1edbc th\u1ea5y r\u1eb1ng kh\u00f4ng khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng. M\u1eb7t h\u00e0ng \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng l\u00e0 v\u1eadt d\u1ee5ng thi\u1ebft y\u1ebfu, th\u00f4ng d\u1ee5ng v\u1edbi s\u1ed1 thu\u00ea bao ngang b\u1eb1ng v\u1edbi d\u00e2n s\u1ed1 m\u00e0 \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec c\u00f3 th\u1ec3 \u0111\u00e1nh thu\u1ebf b\u1ea5t k\u1ef3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 n\u00e0o.<\/p>\n

Lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng, khi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng m\u1edbi xu\u1ea5t hi\u1ec7n th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam gi\u00e1 l\u00ean \u0111\u1ebfn h\u00e0ng ngh\u00ecn USD nh\u01b0ng c\u0169ng kh\u00f4ng t\u00ednh thu\u1ebf. Trong khi hi\u1ec7n nay \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn, gi\u00e1 th\u00e0nh \u0111a d\u1ea1ng \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/p>\n

\u00d4ng \u0110\u1ee9c c\u0169ng n\u00eau quan \u0111i\u1ec3m cho r\u1eb1ng, \u0111\u1ec1 xu\u1ea5t c\u1ee7a TP HCM l\u00e0 l\u1ed7i t\u01b0 duy, t\u01b0 duy \u0111\u00e1nh thu\u1ebf t\u1eadn thu. \u0110\u1ed3ng th\u1eddi cho r\u1eb1ng, mu\u1ed1n thu \u0111\u01b0\u1ee3c nhi\u1ec1u thu\u1ebf th\u00ec ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu b\u1ec1n v\u1eefng, t\u0103ng ti\u00eau th\u1ee5 \u0111\u1ec3 t\u0103ng ngu\u1ed3n thu, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 t\u0103ng thu\u1ebf tr\u00ean s\u1ea3n ph\u1ea9m thi\u1ebft y\u1ebfu v\u00e0 \u0111\u1ea1i tr\u00e0.<\/p>\n

Theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u00e1nh v\u00e0o v\u00e0o h\u00e0nh vi s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 h\u00e0nh vi kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng th\u1eadt c\u1ea7n thi\u1ebft cho nhu c\u1ea7u c\u1ee7a con ng\u01b0\u1eddi, c\u00f3 \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn s\u1ee9c kh\u1ecfe con ng\u01b0\u1eddi nh\u01b0ng kh\u00f4ng th\u1ec3 c\u1ea5m ho\u1eb7c t\u00e1c \u0111\u1ed9ng x\u1ea5u \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf h\u1eb9p, thu\u1ebf su\u1ea5t cao.<\/p>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 thu m\u1ed9t l\u1ea7n (khi c\u00f3 h\u00e0nh vi s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 kinh doanh d\u1ecbch v\u1ee5) trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n trong qu\u00e1 tr\u00ecnh \u0111\u00f3, h\u00e0ng h\u00f3a kh\u00f4ng thay \u0111\u1ed5i c\u00f4ng n\u0103ng, t\u00ednh n\u0103ng s\u1eed d\u1ee5ng, h\u00ecnh d\u00e1ng th\u1ec3 hi\u1ec7n.<\/p>\n

Ho\u00e0ng Linh<\/strong>\/S\u1ee9c Kh\u1ecfe C\u1ed9ng \u0110\u1ed3ng<\/p>\n

—————<\/p>\n

Tin t\u1ee9c Vi\u1ec7t Nam <\/em><\/strong>(T\u00e0i ch\u00ednh) 11-5-2019:<\/em><\/strong><\/p>\n

https:\/\/tintucvietnam.vn\/thue-tieu-thu-dac-biet-dien-thoai-di-dong-lo-thu-du-nhung-chi-da-dung-chua-68127<\/em><\/a><\/p>\n

(259\/1.073)<\/em>","protected":false},"excerpt":{"rendered":"

(TT) – Quan \u0111i\u1ec3m c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh l\u00e0 thu \u0111\u00fang, thu \u0111\u1ee7 nh\u01b0ng n\u1ebfu kh\u00f4ng ti\u1ebft ki\u1ec7m, chi sai chi kh\u00f4ng \u0111\u00fang th\u00ec d\u00f9 t\u0103ng m\u1ee9c thu, m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng thu bao nhi\u00eau c\u0169ng kh\u00f4ng \u0111\u1ee7. Qua \u0111i\u1ec3m c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh l\u00e0 thu \u0111\u00fang, thu \u0111\u1ee7 nh\u01b0ng n\u1ebfu kh\u00f4ng ti\u1ebft ki\u1ec7m, chi […]<\/p>\n","protected":false},"author":3,"featured_media":32743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.272. \u0110\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng: Lo thu \u0111\u1ee7 nh\u01b0ng chi \u0111\u00e3 \u0111\u00fang ch\u01b0a? - 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\/en\/2-272-danh-thue-tieu-thu-dac-biet-dien-thoai-di-dong-lo-thu-du-nhung-chi-da-dung-chua\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.272. \u0110\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng: Lo thu \u0111\u1ee7 nh\u01b0ng chi \u0111\u00e3 \u0111\u00fang ch\u01b0a?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TT) – Quan \u0111i\u1ec3m c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh l\u00e0 thu \u0111\u00fang, thu \u0111\u1ee7 nh\u01b0ng n\u1ebfu kh\u00f4ng ti\u1ebft ki\u1ec7m, chi sai chi kh\u00f4ng \u0111\u00fang th\u00ec d\u00f9 t\u0103ng m\u1ee9c thu, m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng thu bao nhi\u00eau c\u0169ng kh\u00f4ng \u0111\u1ee7. 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