{"id":9797,"date":"2020-03-03T15:58:08","date_gmt":"2020-03-03T08:58:08","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9797"},"modified":"2022-03-22T15:18:17","modified_gmt":"2022-03-22T08:18:17","slug":"2-908-ls-truong-thanh-duc-lam-phat-hon-20-moi-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-la-vo-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-908-ls-truong-thanh-duc-lam-phat-hon-20-moi-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-la-vo-ly\/","title":{"rendered":"2.908. LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: \u2018L\u1ea1m ph\u00e1t h\u01a1n 20% m\u1edbi gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 v\u00f4 l\u00fd\u2019"},"content":{"rendered":"(VNF) \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho r\u1eb1ng vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. M\u1ee9c 20% l\u00e0 qu\u00e1 cao, c\u1ea7n gi\u1ea3m xu\u1ed1ng m\u1ed9t n\u1eeda.<\/em><\/p>\n

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Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/p>\n

\u00d4ng \u0110\u1ee9c cho r\u1eb1ng cho \u0111\u1ebfn nay B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn \u0111ang loay hoay g\u1ecdt \u0111\u1ebdo thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><\/p>\n

Bi\u1ec3u hi\u1ec7n c\u1ee7a s\u1ef1 loay hoay n\u00e0y l\u00e0 kh\u00f4ng r\u00f5 tri\u1ebft l\u00fd v\u00e0 nguy\u00ean t\u1eafc \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u1ee5 th\u1ec3 l\u00e0 kh\u00f4ng r\u00f5 \u0111\u00e1nh thu\u1ebf thu nh\u1eadp v\u1edbi m\u1ecdi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp hay ch\u1ec9 \u0111\u00e1nh thu\u1ebf v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao.<\/em><\/p>\n

\u201cTh\u1ef1c t\u1ebf c\u00f3 v\u1ebb nghi\u00eang v\u1ec1 ph\u00eda \u0111\u00e1nh thu\u1ebf thu nh\u1eadp cao, nh\u01b0ng nh\u01b0 v\u1eady th\u00ec kh\u00f4ng \u0111\u00fang v\u1edbi t\u00ean g\u1ecdi v\u00e0 tinh th\u1ea7n c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><\/p>\n

\u201cR\u1ea5t m\u00e2u thu\u1eabn khi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c c\u00f4ng ty, d\u00f9 v\u00e0i ng\u00e0n \u0111\u1ed3ng m\u1ed7i n\u0103m, c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf, trong khi n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u00ec d\u00f9 h\u00e0ng t\u1ef7 \u0111\u1ed3ng m\u1ed7i th\u00e1ng c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p \u0111\u1ed3ng n\u00e0o\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

B\u00ean c\u1ea1nh kh\u00f4ng r\u00f5 tri\u1ebft l\u00fd\/nguy\u00ean t\u1eafc \u0111\u00e1nh thu\u1ebf, Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng kh\u00f4ng r\u00f5 v\u1ec1 tri\u1ebft l\u00fd\/nguy\u00ean t\u1eafc \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/em><\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc, nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ecdi kho\u1ea3n v\u00e0 m\u1ecdi m\u1ee9c thu nh\u1eadp. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n, nh\u00e0 n\u01b0\u1edbc lo\u1ea1i tr\u1eeb b\u1edbt s\u1ed1 ph\u1ea3i n\u1ed9p \u1edf m\u1ee9c th\u1ea5p, do \u0111\u00f3 m\u1edbi c\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/em><\/p>\n

Tuy nhi\u00ean, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i kh\u00f4ng d\u1ef1a v\u00e0o m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u, kh\u00f4ng d\u1ef1a v\u00e0o thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, c\u0169ng ch\u1eb3ng c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng.<\/em><\/p>\n

Ch\u1eb3ng h\u1ea1n, t\u1ea1i sao m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo 4 v\u00f9ng ch\u00eanh nhau g\u1ea5p 1,5 l\u1ea7n m\u00e0 m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m \u0111\u00f3ng thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i b\u1eb1ng nhau?<\/em><\/p>\n

N\u1ebfu c\u0103n c\u1ee9 v\u00e0o m\u1ee9c s\u1ed1ng hay m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 qu\u00e1 cao. C\u00f2n n\u1ebfu t\u00ednh h\u1ee3p l\u00fd th\u00ec ph\u1ea3i t\u00ednh gi\u1ea3m tr\u1eeb k\u1ebft h\u1ee3p gi\u1eefa 2 ti\u00eau ch\u00ed, kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 nhu c\u1ea7u chi ti\u00eau t\u1ed1i thi\u1ec3u (c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u0103n c\u1ee9 h\u1ee3p l\u00fd).<\/em><\/p>\n

V\u00ed d\u1ee5 m\u1ed9t ng\u01b0\u1eddi tuy thu nh\u1eadp kh\u00e1 cao, nh\u01b0ng s\u1ed1ng v\u1eabn kh\u00f3 kh\u0103n do ph\u1ea3i chi ph\u00ed cho h\u1ecdc h\u00e0nh, b\u1ec7nh t\u1eadt, thu\u00ea nh\u00e0 \u1edf, m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n ng\u01b0\u1eddi s\u1ed1ng sung s\u01b0\u1edbng c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n th\u00ec \u0111i\u1ec1u \u0111\u00f3 l\u00e0 qu\u00e1 b\u1ea5t c\u00f4ng.<\/em><\/p>\n

\u201cN\u1ebfu theo \u0111\u1ec1 xu\u1ea5t m\u1edbi nh\u1ea5t l\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng, th\u00ec 2 v\u1ee3 ch\u1ed3ng nu\u00f4i 2 \u0111\u1ee9a con nh\u1ecf, ph\u1ea7n thu nh\u1eadp t\u1eeb tr\u00ean 30,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1edbi b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf. Nh\u01b0 v\u1eady, m\u1ee9c thu nh\u1eadp d\u01b0\u1edbi 11 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a t\u00ednh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 b\u00ecnh qu\u00e2n d\u01b0\u1edbi 7,7 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u1ebfu c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/em><\/p>\n

\u201c\u0110\u1eb7t ra m\u1ee9c \u0111\u00f3 v\u1edbi h\u00e0m \u00fd: n\u1ebfu ch\u1ec9 c\u00f3 m\u1ee9c thu nh\u1eadp t\u1ed1i thi\u1ec3u b\u1ea3o \u0111\u1ea3m cu\u1ed9c s\u1ed1ng th\u00ec ch\u01b0a ph\u1ea3i \u0111\u00f3ng thu\u1ebf. V\u1eady l\u00e0m sao c\u00f3 th\u1ec3 l\u00fd gi\u1ea3i \u0111\u01b0\u1ee3c trong khi t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y nh\u00e0 n\u01b0\u1edbc ch\u1ec9 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a m\u00ecnh m\u1ee9c thu nh\u1eadp t\u1ed1i thi\u1ec3u chung \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m cu\u1ed9c s\u1ed1ng l\u00e0 1.490.000 \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a k\u1ec3 c\u00f2n ph\u1ea3i nu\u00f4i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u201d, \u00f4ng \u0110\u1ee9c d\u1eabn v\u00ed d\u1ee5 ph\u00e2n t\u00edch.<\/em><\/p>\n

N\u00f3i v\u1ec1 quy \u0111\u1ecbnh ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi l\u1ea1m ph\u00e1t tr\u00ean 20%, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh t\u1ef7 l\u1ec7 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh r\u00f5 trong lu\u1eadt, nh\u01b0ng Ch\u00ednh ph\u1ee7 v\u1eabn c\u1ee9 loay hoay m\u1ea5y n\u0103m nay kh\u00f4ng thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/em><\/p>\n

\u00d4ng n\u00f3i: \u201cCon s\u1ed1 l\u1ea1m ph\u00e1t l\u00e0 do nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1, v\u1eady khi n\u00e0o \u0111\u1ea1t m\u1ee9c \u1ea5y th\u00ec n\u00f3 ph\u1ea3i m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c \u00e1p v\u00e0o vi\u1ec7c thu thu\u1ebf h\u1eb1ng n\u0103m theo th\u00f4ng b\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf ho\u1eb7c c\u00f9ng l\u1eafm l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh, ch\u1ee9 sao ph\u1ea3i tr\u00ecnh qua Ch\u00ednh ph\u1ee7 l\u00ean t\u1eadn U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh?<\/em><\/p>\n

\u201cCh\u01b0a k\u1ec3, con s\u1ed1 l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh l\u00e0 qu\u00e1 cao, c\u1ea7n gi\u1ea3m xu\u1ed1ng m\u1ed9t n\u1eeda. N\u1ebfu 1 – 2 n\u0103m v\u01b0\u1ee3t m\u1ee9c n\u00e0y th\u00ec c\u00f2n \u0111\u1ee1, nh\u01b0ng gi\u1ea3 s\u1eed x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p, l\u1ea1m ph\u00e1t \u0111\u00e3 t\u0103ng 20%, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t h\u01a1n trong nhi\u1ec1u n\u0103m, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb thi\u1ec7t d\u00e0i h\u1ea1n\u201d.<\/em><\/p>\n

\u201cV\u1edbi th\u1ef1c t\u1ebf nh\u01b0 tr\u00ean, vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t 20% m\u1edbi gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 trong th\u1eddi gian qua th\u1eadt l\u00e0 v\u00f4 l\u00fd\u201d, \u00f4ng \u0110\u1ee9c b\u00ecnh lu\u1eadn.<\/em><\/p>\n

V\u1ecb Gi\u00e1m \u0111\u1ed1c c\u1ee7a C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng c\u1ea7n c\u00f3 quan \u0111i\u1ec3m c\u1ea3i c\u00e1ch, thay \u0111\u1ed5i c\u01a1 b\u1ea3n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho h\u1ee3p l\u00fd, c\u00f4ng b\u1eb1ng h\u01a1n trong th\u1eddi k\u1ef3 c\u00f4ng ngh\u1ec7 ph\u00e1t tri\u1ec3n nh\u01b0 hi\u1ec7n nay v\u00e0 c\u00e1c doanh nghi\u1ec7p chu\u1ea9n b\u1ecb chuy\u1ec3n h\u1ebft sang xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/em><\/p>\n

\u201cC\u1ea7n c\u1ea3i c\u00e1ch thu\u1ebf su\u1ea5t, b\u1eadc thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb c\u00e1i g\u00ec \u0111\u1ec3 cho ra s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p thu\u1ebf. \u0110i\u1ec1u \u0111\u00f3 quan tr\u1ecdng h\u01a1n l\u00e0 ch\u1ec9 loay hoay t\u00ednh m\u1ee9c kh\u1edfi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/em><\/p>\n

\u201cC\u1ea7n gi\u1ea3m 7 b\u1eadc xu\u1ed1ng c\u00f2n 4 \u2013 5 b\u1eadc thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc \u0111\u1ea7u ti\u00ean c\u0169ng nh\u01b0 b\u1eadc cu\u1ed1i c\u00f9ng. N\u1ebfu gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc 1 t\u1eeb 5% hi\u1ec7n nay xu\u1ed1ng c\u00f2n 1 \u2013 2% ch\u1eb3ng h\u1ea1n th\u00ec s\u1ebd kh\u00f4ng c\u00f2n qu\u00e1 quan tr\u1ecdng trong vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u00e0 c\u00f3 th\u1ec3 gi\u1eef \u1ed5n \u0111\u1ecbnh h\u00e0ng ch\u1ee5c n\u0103m, cho d\u00f9 l\u1ea1m ph\u00e1t l\u1edbn, v\u00ec m\u1ee9c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng th\u1ea5p, s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd nh\u01b0 nh\u1eefng n\u0103m qua\u201d, \u00f4ng \u0110\u1ee9c n\u00eau quan \u0111i\u1ec3m.<\/em><\/p>\n

\u00d4ng c\u0169ng cho r\u1eb1ng nh\u00e0 n\u01b0\u1edbc c\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp.<\/em><\/p>\n

Ch\u1eb3ng h\u1ea1n, \u0111\u1ebfn h\u1ebft qu\u00fd I, khi \u0111\u00e3 c\u00f3 trong tay \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u thu\u1ebf c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n, ng\u00e0nh thu\u1ebf ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd n\u1ed9p \u0111\u1ee7 ngay l\u1eadp t\u1ee9c – thay v\u00ec ph\u1ea3i loay hoay thu th\u1eadp ch\u1ee9ng t\u1eeb, t\u00ednh to\u00e1n \u0111\u1ec3 kh\u1edbp \u0111\u00fang s\u1ed1 li\u1ec7u, d\u1eabn \u0111\u1ebfn lu\u00f4n ph\u1ea3i ch\u1ea5p nh\u1eadn l\u00e0m ch\u1eadm v\u00e0 ph\u1ea3i ch\u1ecbu ph\u1ea1t.<\/em><\/p>\n

\u201cN\u1ebfu kh\u00f4ng l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u01a1n gi\u1ea3n nh\u01b0 th\u1ebf th\u00ec c\u1ea7n s\u1eeda l\u1ea1i lu\u1eadt thu thu\u1ebf d\u1ee9t \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n thu nh\u1eadp gi\u1ed1ng nh\u01b0 v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c, x\u1ed5 s\u1ed1 hay b\u00e1n nh\u00e0 \u0111\u1ea5t hi\u1ec7n nay\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

V\u0129nh Chi<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/em><\/strong><\/p>\n

VietnamFinance (Di\u1ec5n \u0111\u00e0n VNF) 03-3-2020:<\/em><\/strong><\/p>\n

https:\/\/vietnamfinance.vn\/ls-truong-thanh-duc-lam-phat-hon-20-moi-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-la-vo-ly-20180504224235326.htm <\/a><\/em><\/p>\n

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

(VNF) \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho r\u1eb1ng vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. M\u1ee9c 20% l\u00e0 qu\u00e1 cao, c\u1ea7n gi\u1ea3m xu\u1ed1ng m\u1ed9t n\u1eeda. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c […]<\/p>\n","protected":false},"author":1,"featured_media":9907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.908. 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