Tải bản đầy đủ (.docx) (98 trang)

Tăng cương quản lý thu thuế đối với hàng hóa nhập khẩu tại chi cục Hải quan Cửa khẩu Quốc tế Hữu Nghị - Cục Hải quan Tỉnh Lạng Sơn

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (603.93 KB, 98 trang )

1
TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN
VIỆN NGÂN HÀNG – TÀI CHÍNH

CHUYÊN ĐỀ
THỰC TẬP TỐT NGHIỆP
Đề tài:
TĂNG CƯƠNG QUẢN LÝ THU THUẾ ĐỐI VỚI HÀNG HÓA
NHẬP KHẨU TẠI CHI CỤC HẢI QUAN CỬA KHẨU QUỐC TẾ
HỮU NGHỊ - CỤC HẢI QUAN TỈNH LẠNG SƠN
Giáo viên hướng dẫn : Tiến sĩ Phan Hữu Nghị
Sinh viên thực tập : Nguyễn Thị Khánh Lê
Lớp : Tài chính doanh nghiệp 53C
Mã SV : CQ535201
1
2
HÀ NỘI - 2015
2
3
MỤC LỤC
3
4
DANH MỤC CÁC CHỮ VIẾT TẮT
 
 
 
!! !"#$
!%&'()%)'*
+,-.-/01
20
3 3


4544 467"*8
4 4(9
:;; <=>
? @ABCD
E E%
E4 E%(9
E4 E%(9
4
5
DANH MỤC BẢNG BIỂU VÀ HÌNH VẼ
5
F
PHẦN MỞ ĐẦU
1. Tính cấp thiết của đề tài
?84GBBH9+
BH+IJ HBG)%(9+* K
HBG(9+@< LMN&O7P
6B67"IBDB"9'QHBG>DG"&*
8RS$IT7"*U <= KHBG
)%(9BV+S&BWB"XIC"BYS*
MZ67"*<=BZ [ B
H\KB++99QWB#OO )VGI]B&7)%
8IHSZBZQ BX&XZ 7^9"
X8I^G(9R
&@D@HS BVBHBYIU T7"<=
 KHBG)%(9_LSJHIAX`
_LDG<GH IT\T7" L+S
BX&B#CaIH2ab"W'I"6cYNA
<( R4*='6>9"9<( >G9 P
7P\"<= L& dbG7<[P@OH

 IYBM *c(UHNe"9WD \HBGX
IX7"%9*T7" BY *)&@
c@AI6&%B"X67"*8RPH@BLf
9K$"<= B8*+)%(9
R?6&c*&@Q%9D"g$67"*TT7
)%N9"X*BZ*&*BCD+=[MU
8BD8*BHG(976G8&@Qh
 -"f(79U*B9U*&*& cI
N_B J )%(9BVB"XB+_9
BD&@Q6B67"BXB"9'HBG>4*8R
i
:H5U<*GjZ]9Th+BZ )VGL
Z+$R8<Y <8%<*+klcBD@8Ik
 ImT*iC9Y2<bBVU8I
j:H5U)"B#A@>& K&B $knkn<*>cY
 BX9"X IHBG<P9"X"<[P )V
G">jR
A3 3S4#I8L<*
BDGM%>8IZ$<B'BQ
"BDGZH*767"IBJ
3S4#oc*BU#+7 <8%, @pnq1>j
:H5URB+I7KHBG(9 @rnqWK
HBG)%(9R4 JKHBG(9D#7]R
hh7abfB $**A6
7">*I>jRTO(&BLf"<=R +I
c= KHBG(9+@9b*A
M6I)&@HR4('BYQM>H
BG<= B8*+(9I-& B#M@
'BZ*`sTăng cương quản lý thu thuế đối với hàng hóa nhập khẩu
tại chi cục Hải quan Cửa khẩu Quốc tế Hữu Nghị - Cục Hải quan Tỉnh

Lạng Sơn”.
2. Mục đích nghiên cứu của đề tài
3"S%BZ<=<(UDZ<= IB76
@'SGN<= B8*+(9
?""H<= B8*+(9H
A3 3S4#j:H5UIBJj
SJHIH *&@6R
?Z)%9U8*9"9$c= B
8*+(9Ig)6&NPU <= Y9<=I+
T@U7b KS @'BVBHBY
c[P<= R
p
3. Đối tượng và phạm vi nghiên cứu của đề tài
* Đối tượng nghiên cứu
?Z*(9@'"<= B8*+
69HA33S4#:H5UIB""P
HKB+B"+9"9
* Phạm vi nghiên cứu
tH@'>BZ*<*<= B8*+(9R
@'K$knnrB $kncmIBZ)%"9"9
$kncuR
`3HBG<= H 3S4#Ij
:H5U
4. Ý nghĩa khoa học của đề tài
Kc=<(*Peg""*<*vS%BZUD
Z<= B8*+(9&IKB+)"B#v"
'<= TY9B8HBG *&R
?Z)%G79"9g$c= B8
*+(9R
5. Kết cấu của luận văn

4*9QbBQI <(IN*<I<($J
lURAX7`
Uc`W"Z<= B8*+(9
Uk`PH"<= B8*+(9
HA33S4#:H5U
Ul`!9"9$<= B8*+(9
HA33S4#:H5U
r
Chương 1: TỔNG QUÁT VỀ QUẢN LÝ THU THUẾ ĐỐI VỚI
HÀNG HÓA NHẬP KHẨU
1.1. Khái quát về thuế đối với hàng hóa nhập khẩu
1.1.1. Hoạt động nhập khẩu
cRcRcRcR"IL>HBG(9
w">HBG(9`
3HBGN BNe*&*Ha@b
Q "@ 8Ic* >7PG(9  R
UH c*GSO'>& >HBG
N RB+)%*(9c*HBGx
MR4( IyY*DW7<_SHBG
*& *HBGN bZUGN9*
<<YT@Nx@* 8R469BYX<*
"O*+IN#AK8*Z9AA"O7)%I
@Nx8C")%8A@<Y(R
wL>HBG(9\
3Q "BZXP7)%B9'Q@Nx
8IBCDOOZ #I%cYG
7>N6*&*$<@RA@9"XZ N6
NP%ZZcY 77"IbB+y7aB&H7)%+<Y
 BX9AQ8*)%""R@
P +*<*+<Y Z%"C*I"<[P

*7PDW7*"S"BVB&HHBG)%(9
RP %&"9"X)%R ZU
(9%ZIY<HS8d9"XOH(9
<8U)%R
?84IGB%8B9"X#Z(>
 *8&X7Z #QU$@
cn
BG(9B+LxM"O9A
*9"X B%8IAX`
z4(9]9DW7#9S"L *
87)6BYC7)%B"9'Q@Nxg
6BQIBD7P9"XWB#*DZS*"B
Z$>Z R
z4(9c*BNH"SC*@Nx8I<*
99]*6%cY*"IbG$@NxI6
'7>N6R
z4(9)"DfOHBG&ZP*@ 8I
)"DfZ cH(PIP%9I 87PY9"S"
<*Q7>Z @ *8IHcY BX
9"&<Y 77"R
z4(97a& T7)%8KU<@
*OL@'BX7)%C*%<YBX$T
H8*(9HR
z4(97aH"O&XIBZ*&H7P
9"XYD(>Z7)%*"IH7P6DgS"
ZOBG7)%I]9 9T*R
4*(9L+L<8]B&)%I
+99Q6"#o%<Y*")%
BW*"B<I]94+*(9*Z
P*(9ZW'  8{0R

cRcRcRkR"9U'(9
BZZ (*-U I"&
N HBG(9"9NAO
'N(9T`<*(9P 9,(9PN1
*(9" 9,(9|"19AG*BZNI
U7b(%}(*&@Q>"*R
w4(9P 9,(9PN1
!N#P 9U *&*9"XN
cc
>"9U@#*OBG>#
*&*R(9*+I"BU#N +X
N#P 98*)%G"(*NeN*R
4(9P 9BYXc**+BYP 9K8
*II9T)%7a*P 9
9T(9R8O'*&IN9RN(99
P 9P"HBGO B"IB*9"T Y9BJ*
PDfN*(9I#M9TN#I@'#
I(<DVRG9 @A*+R@U7bBV@
'}#8* I"N97aT"T)"
9TI6>B]T7"I<(9"9*<(9"9 R
~9N-O'(9P 97a<H
NXBY9TIX77+*cY
(BYND"*"(9<8U9T|"(9
*"R?J8O'*&IBU#N+XP 9 9
(BXhDhQ#G"%IKB++X>BGBY
J**B"NR
&(&ID@HS(cYON(9P 9
oC9T+$IBQ&>*HXNN99
+B>Z<PZ*TBXBQI6cP9+9AfIO'
*& OX}#*B"O%NeD#d9"(T7

(9*"Z+XD"BYCD"BY8"%9R
+X+O'*&TY98S&N
<QBQ@# $NG<HC*8
@#8R
w4(9" 9,(9>&"1
@P &+TN9N 
B>BZBX *(9P 9IO M7aQB & 
BXc*QSD@(9D@)%R
  N(9  -  O  '  |"  <*   BU #  H
ck
U,D@(|"1B+LBX 9 *B*
9"8B"8**P9A(9*"K
8**4-&@Q>D@|"8N[>O
Dg9T>D@|"R@(|"7aBYbG9Q
xcBYM<*9T|"R
+XNeN*(%&N-O'*&\BU#H
U9Df>OR**&ND@|"%9IBU
#_9#9TZ@'#RPO'(9
*&IN9**&@6ZBQNj9(9*
"-&@Q>|"IBZ*&GBG*%B#
&N R@P N-O'*&cY(
N9jBYK9T|"<HBD">
IBHBY'BG*IhhN>BU#HU
 *(9*"R
w4(9<@N
4(9c@N<*HBGN(9*"@U7b
<@  G"P&S"N9B+T%G
D@c*N9N(9P 9g9Y9}$BX
xN#*BZ">UI8HBG*&7+<Y%
%"D@Ix<Y(*x#W%R

w4(9*BW*
4(9BW*xBWDxK<*<H9A>& >
DD"B<IB+c*O'(9BB8)%R"
HBG*&NxZ*"RABT>(9*
BW*<*KcHKHBGN(9*K)%
BY*"88*R
w4(9")%
3MBG(9")%c*HBG(9*"*
8@A8*)%7G8'DIKB+
cl
cY(R4SC**&BY D bU")%R4
(&IO'*&+7P>T%D`8)%
*"I8(9*"BX")%I8(9*BV
BY")%R
1.1.2. Khái quát về thuế liên quan đến nhập khẩu
cRcRkRcR"IL> 
R">
+X+7PB> c*%& "h<Z87PBI
JH*9"X>4*8R4*8)%BLfQ9+U7b
(%%B#BXBD7PJH*9"X>OIO 4*
897NA&Z<PT#+BX(9G9Q>
)VG*&4*8R&BG*(9J>B++
XBYPDgZ""B++O'B++9Dh
DGBYMc* R +XDgZIDg(CDg*&
<BGR87PbGK>'$IA>4*
8*7P9"X*&*<8H>Z *+ZI
 >"BVK9"X* DgZBV
b*O'9WD R
"*c*7"D" @R 8IB BX*&
_+7P%&B"Z R-"*BXO

 BY%BURR"BVjv`s?XN&O&ZcP
GB+IQ9+S7PB++9>SN6>4*
8B+<* "RRR•R5*&"Z BVBYDW7**
URKBX >"€79-t77*
&:•-7g` s <*GD9"9>T9>B"@
(9>*(BY>""6&N9, P
1I@@Z*+*N#A, "1*@*7•R
4*I oBY 9(@"+BG8SGN
"`
cm
@+BG969(9I BYB#[7` <*
O'969*969cHW79)VG*(9
N6gO*"}Z(9>4*8BXB"9'"
Q@P"'$IA>4*8R
@+BGG9 ` BYc*B++9DhDG*
yW'I"69+[AB++94*8-:(B#BX
B"9'Q@P"'$IA>4*
8R
@+BG M` BY)-)dc*GD9"9BCDI
-B+I4*87NA&Z<P>OBX&XG9QJ<PK
P7PgP"'$ )VG>4*
8R
&LZ"B#["I7+X]G7BC
> 7B6&`
'%IGN > BYBCDb"
Z9"7S4*889"96*"X6)VGR
'ISN8NHZ*&BY&7"
*+=[)VGBCD&X(9+T%Dh
DG-<>4*8R
'DI)dZTH<(9"9I <*GG94*8

BY9"9<(B#8'*%B#R
KSGN@I+X]"W"Z 
7`“Thuế là một khoản đóng góp bắt buộc từ các thể nhân và pháp nhân
cho Nhà nước theo mức độ và thời hạn được pháp luật qui định nhằm sử
dụng cho mục đích công cộng”
DRL> `
w <*J>& >67"*8,45441
EVG*9"XO"'$Z )VG>4*8
*&*BYbG*6R?XP"'$>OI4*
89+J(9R4*8+XP"O'9"
cu
*ZI&YID"*&@I*7* IyO'+
S*YBX%B#O'K <*+BX
WGU*Bb*J>& >4544bQ "
R58SO'BG@"I+O'BG@
 +ZBXUIAX`
G<*IBG@@NGIBY9 DJ*DGX
6*9"96HBG *9"7J(9G9 R
3&I)VGI"BYG9 4*8G"P 9
&" 9I7 4*8BY*&*$R3US7K
 WB#O TDhDGIT9"9c=R
3<*IBG@ +9T%9UR"O +9"
79TI 77"8"O'"O9T*&U
B%9R3USI4*8+*&Z7bS*7NA7 BYR
<*I +TcHU7"O'BG@"R
T<*GDG9(>!~tBYBG@*4544IO(&Z
9"XO7 BY$<@Y<HI@ 7&"O
7 BYR3USIHBG I4*8(
D BYT>Z BXBZj'$<=>OR
w c*ABZj[Z

4Z #ZBXI7X9>(
BYSYBXLJH+RTO Q9+7P
9>4*8*HBG>Z #R4*87NA
"D9"9*TT‚ *<H"BLD&
 IBCD<* I* BVb*GAMBXP
BZ @ N6R
 ]B&"OTco&IHZBZM
$b IH$<*R3HBG c*O*
@}Z(9>4*8BXBQ"O<8IB
D$b R4*87NA BX"BGP 9B 
"& BQ*>7)%cBGI(IZIB+]B&
cF
BQIHBZ$<*IHBZ(<YZ
$bR
 +99Q*BZjU% RT7" +B#
896D+X+99QH7P9"X6BI**S"
*IPI*9Q IRc*D89T)VG*]B&
$b RD*"7h AX8S&
B#ZBYI9HBZjI 7%I"Y9BV*e
 I4*8+XPA@BZjU% -
**x<VWIKB+]9Z +U%Y9<=IHZBZ
$bWB#N*HR
 +LBZj^NR5P9"X>Z
 <T^RBH 7&"I BY<*
A*TH&BX$QRTTBQI|<%9*
9A7P$b>Z Dg"h G"Y9
c=R4Y<HIBH 9"X"+INeN_B &UN_B 
%6B*%WB#I4*8+X$ BXƒ9BQg
BD"6B*N&O#9BG$bDZS>Z R
 <*A+99QPA@969<H>)VGR

5P969Z #NP@%9"& 7
)%<*$96+*„R~7P96"*&+<]D%Y9c=I
<*7&T >*)VGIN(&4*8PD9"9
969<H7NAA IBCD<*O'B" <o&
 RB" (9"68 7%co& IB"
 @ABCD*"*+IN#A))jI%9*+
(9+Q@Nx*4*8+XBZ KS
*Rx8B+IDgB" 8 7%%9B8R"*+I
N#A & *S+(9%9+Q@NxIB+
'BZ  KS„R
 c*A+99QWB#"IZ <H9"RZ
 #O"BY& B#DbQRf
ci
UQI"$<@N_B <H9"R4Y<HI<8UQO
")N_B X9"RZ8*&BZ+"BG
@PB Z Rb(&I4*8Q7NA"A"BG
gWB#"IZ cH9"IG"AB+<* Rx&
-&@6><H9"*9U87NA +99Q
<H9"<*"IAX`
z4 cH9"NQ$"',Qd1O4*89
Dg"$ B"**"N#A* B"*(9
&I B"*"& 7)%IB++"NAQ*
TTIBDY9c=SQIKB+WB#"
IZ <H9"R
z4 cH9"N9TB&`Nx "BG*9TINx
 BXTT$$7%<BGIH $9T>"J
<P (9"6I (9"&+ D#IN6&
&ZBHI B8"*"*&@I"
*7)%&@@cR
4Y<HIY9X9"O4*8P

B"**+IN#ABXTTQ*$ B"*TH
BXBD6BQR
 c*ADG7)%8IHBZG(9
  R?XDG7)%8I4*87NAA B"
 (9*SC*8BV7)%BYIBVB"9
'Q@Nx8RCNxBZG(9 
 OLDG> +9QB788B6&I"8
+XDG7)%8)6&NPcGO
(9(UB8S*+QDGRx8B+IBX& 
T)%OPB" )%I]9$$
H>*+8@# RR
P"BVZ IP"39B#Z IBDT
cp
c >T7" +X<*$7P*(9 SG
8P*GBJ R
+<HI +LBCDMB8Z )VGR?X
9"&L> ID@H+T7" Y9c=O"D
9"9<=oxMIBD(9J
4544BQ&B>I#9*9"&"NATP> R
cRcRkRkR"cH <@B *+(9
3&I-&B#>9"9<(I*+(9*4
7a#7PBZj>"7h DJ` (9,41I @
ABCD,?1I "#$,!!1* D
,1R
w (9,41
 (9c*<H "BZj**+(9
D@8yR5 (99G97aBY*(9
G*"*+(9I*(&ZC<=& I*+
GN(97a+"U78*+x<HBY7)%
8R

w @ABCD,?1
 @ABCDc*G<H "B"*G7<H*
"N#AGNA4*8&B#QBZ 7)%C@
NxR ?BY%*"D"*+INAN@
Nx#*+IN#AR
 ?+bQ "O+<*cH %+
Db7INeIB" (BY7PBJ(>
]Rx&BZAXZ I)VGI9A(9"IT
7"@NxI$<=I&@QBG@>67"I*y8+
&B#"ZNAC*# I' 7%*9U
'R
w "#$,!!1
cr
 !!,LBYM<*€1c* "B"*@Nx
*+IN#AR4+BYM<* !!OP% jB"*9Q
"#$@>*+IN#A9"7"O7)%Ic
B @NxRW7 BYby6Dg87
T@"D"@NxxR !!N@Nx
x#IU7b7)%NI*%9*+IN#A<*D@
G9 *67"4*8&@NxG
 *"D"*+*@Nx9*R
w D,1
 Dc*<H "IB"@79I*
+7NA6&"BG)%B gH 7NA"
<H*+*&IDR
1.1.3. Nội dung các loại thuế liên quan đến nhập khẩu
cRcRlRcR 69
RtH"9NA
w?Y# 
3*+GBY# (9<*S<H*+

BY(9ID@8\*+BYBK#
8*9 +D"BW*+S
*&8D@*<*)%I(9\*+DIBW
"BY<**+(9R
w?Y# 
3*+GBY# (9c*S<H*+
(&X"C&X4-&B#
>9"9<(\*+GY6BHI*+Y
*<H4g9"X )VGI"Y]96
BHI'Y%9gh9A( I@IN#
DIRR\*+BY(9K8**9 *j7NA
9 I*+BK9 *&79
"IRR
kn
w?YG9 IBYBY>&&ZID<V*G9&
?YG9 DJ>*+(9I"W'(
>&"(9I""6+*+(9(9*""
6(*+ID@84R
?YBY>&&ZID<V*G9& IDJ"BH<=
<*>AY9BYBYG9 >&&ZG9
 4\"N9%9N#ADTIN#A&X9"
 Y9G9& BYG9 \"W
'TNACW'"HBG-&B#>:("W'
TNAY9DcVIG9& BYG9 -
&B#>9"9<(<= R
DRtU9"9I$'T
w"9U9"9T (9
tU9"9T -|<`:*9U9"9T *7
4BY%B#-|<q>#"*4\|<qB6&BY&B#
&%9^GK<H*"4R

tU9"9T -BU#*", &B1`:*9U
9"9T *7 4BY%B#AX@GBU#*"4I
BU#+X<* I"I%I
l
…*6B #">*
"4B+R
tU9"9T  Y9`:*9U9"9T  Y9S
9U9"9T @R-9U9"9*&O*9G9
-|<q>#"*"4L9G9G -BU#
>*"4RR
w$'T 
Y9*""9NA9U9"9T -|<q
$'T 4<*7<YBU#KC*P 4
I"T I 7%-|<9Q$,q1R
B+7<Y*4<*$'T <*7cYC*P 4)"
B#NP*R
kc
z!"T <*"P 9TB (9BQ@*
BY)"B#Dg"9NA'PnF9U9"9)"B##"T
 *NK&b9U9"9)"RB#BY#"T ,nF9U
9"9)"B##"T *(9`9U9"9#"N#
>*"4I9U9"9#"N#>*"4I
9U9"9#"N#>*"4UPI9U9"9"
%KI9U9"9#"T"*9U9"97&<(1R
z 7% 4BVBY&B#B8KcH*"*BY
)"B#NP@DX 4R 7% 4&+l<H` 7%
I 7%BV* 7%BVBCD
Y9*""9NA9U9"9T &B
$'T c*7<YBU#KC*P (9
*' &B&B#@GBU#*+

HBXT RB+7<Y*"(9<*7<YK
C*GNA*""9N 7%&BP 4
*' &B<*7 BY%B#Dg7Z
%B#T@GBU#*+4R
Re I)de I)d I*
we 
4S<H*+GNBYe (9<**H
(9")%I*+<**7N&X>W'C"6*
4B#'G"BYBY<( E4&B#\
*+4BYbBVeKHH4\*+
9T8*\*+4@*<=e >
(9\  9-<*S<H*+BY4BXH*7
B#>NP"BQ*c<[PBYBVRZ 4CB#D*BY
BVZ 4INP"BQDgJyY9"XT',0~€1
BYe 4R
?X]B&9"X I4*8L+T7"e <Q
BQB8*+<* D#4-NA&B#BXH*7
kk
B#>NP"BYBVZ 4INP"BQDgJyY
9"XT',0~€1R?8G7*9BC
9NQTIB+*I9QZIHBG@'M*9"
XoBYe B8(I&@(<I<…R
Z"*2<69`6&JI(IXY9
bG&NP"I& IBW8oBYe
 (9BX]B&9"X<[P*&R
 ?YG9 C9+$N&@6"*"
Y9"IPe B8KRY9@U7b= 
jBH>>8T9>R
wEde
4*8+&B#)de B8*++"#Y

"GBJB8"6IC#"*+Y"G
BJW7Z 9G9N8$UOBJBY)d
e 4c7Y9AXR
wEd
?8"<H*+4B"O"7">U3
*D#fI2%"BYUIW'+&Z"B#I
'(OBY)d 4U'8|<W%P >*
+R
w3*
4*8+T7"* gyYN9I]B%&
HBGE4"9NAB8"Y9*+4BVG9 4
LcH*B#7P"7">U3
BY")%8*I*+4BVG9 4
4CP 4TUI*+BVG9 47B+EI"<H*
+H(9")%I…
?8"NP"BQI<h9BC+(9"&+I D#I
9U(&XBVG9 4IO")%C)%*9
 BY* 4I7 4RBY*cHT@"#7
kl
NAL<H>*+I*+ "7NAOBY*
 R?Z*&X7PTP>T7" HBZ
(<Y9"XBQR
4S&B#Z)d *e 8ZY9*
+>T7" %&4*8B*&*HBZ(
<Y"N9)%(9I]9"N9<Y
(I]B%&7)%IHBG)%(9*BQI*L
<HS<YTZ*+*"@Nx2R
cRcRlRkR @ABCD
RtH"9NA
w?Y#

?Y# ?b64<*"*"7B6&`
<"B I)O** 9"K6&<"NxBX]ITI
II(\;Y\\E-N8kmyJIX)-Kb
IKb*<H+K* b<@I+  "$B#
Sb*b*\E-D"I)-D
D"+NT)&<@ckul\*D&IN&Z\E$"cHI"9
I 9"Y9*" 9"BX9 )$\?ZLBG
7%KrnRnnn†b)\*<"\*VI*VR
w?Y#
-B#*I"Y9*"GN#
 ?b64DJ`3*@Y6BHIY*<H\
*CI*D \3*+"CYBID@
84I*+&X\3*"4K8**9
 I*"KGB#D"9 *j7NA
9 I*"BYD"S"9 8I
K)-bN8kmyR
DR$'T
$'T ?b64<*"T >*+IN#A
# ?* 7% ?R
km
z?8*4I"T ?BY)"B#7`
!"T
?

!"T
(9
z
 
(9
!"T 4BY)"B#-"&B>9"9<( ERI

 4RY9*+(9BYeI 4O"T
 ?DJ7 4BYeIR
z 7%`X ?*+cc' 7% ?
"Kcnqinq-K+*"IN#AI^G*'
BGQBZ B8*"IN#AB+R
RtU9"9T
K$'@I ?B8*+4BY)"B#
7`
  ?
9G9

!"T
?
)
  7%
 ?
BX)"B# ?B8*+(9<*BX
B$=R
4G9 ?`<*"W'I"6,M<*U7b11+
HBG4*"GBY# ?R
NR3*
4*8&B#* ?B8"Y9*H
(9")%DJ*+4BVG9 ?L<I#
7P"7">3IBY")%8*\*"4BVG9
?BXID"*8*"BH<=H4\*
+4BXD""9U>"V8*@& 
B 4*"9U>4@"
& B -B#>T9>\*4BVG9 ?
"E8*BY*cH7 ?BVG9B87*
)%cH8*R

?Y"+BY* ? 9-<**H4BXNP
GYIX<VI879CBX9AA"
H%B#BVG9 ?I"EBY* \*4BVG9
ku
 ?-D"IP 4U78D"\*4
"O(9D#fI%+<=N)"B"IBVG9 ?R
?8*49xY9Z%<YI><H-Y9BJI
%&9d94,N9T>*8*71ˆ+"B#>U
+&ZX*)"(>>*8**BY9d9
(9OU3X*)"(<H7 ?9G9I
 +7 BVG9KOBY*cHI G9 O9G9B>7
9G9R
3*"<*&@<(9BX7)%I*EBY
*<H7 ?BVG9U'87&@cNxBX7)%
*"P ER3* Y9+R7Z ?BVG9
<8U7Z ?9G9-&B#R
T7"* ?oHBZ(<Y"N
9)%(9(9"<H*+IN#AG
N*+N#A# ?I+99Q]B&BQ8*R
cRcRlRlR D
-&B#H"$D*8N_Z IG
NUD> B8*+4DJ
RtH"9NA
w?Y#
?Y# b64<*"*"7B6&`
E$INQI‚IDJ``E$IK-<\4@<D&\~Q
N-‰-<\~Qf\~Q‰\~Q\‚R:*"<H)$INQI‚
+HR?8@<yY9'@<7M*)$INQI
‚+HIjT DB89Q)$I
NQI‚+HR

B"IDJ`6\)T,)1\‚\
B""R
~N#&N<.<D,3Š1<*<H7Nx<*
%7NA D#<H*9D"N_R

×