[Luận văn] Thủ tục hải quan đối với hàng hóa xuất nhập khẩu

75ѬӠ1*ĈҤ,+Ӑ&.,1+7ӂ73+Ӗ&+Ë0,1+0Ð1

48Ҧ175ӎ;8Ҩ71+Ұ3.+Ҭ8

Ĉӄ 7 ¬ , 

7+Ӫ 7Ө& +Ҧ, 48$1 
ĈӔ,9Ӟ,+¬1*;8Ҩ71+Ұ3.+Ҭ8
* L ҧ Q J  Y L r Q  K ѭ ӟ Q J  G ү Q   7 6   %  L 7 K D Q K  7 U
i QJ 
1 K y P  V L Q K  Y L r Q  W K ӵ F K L Ӌ Q   1 + Ï 0    
/ӟS17±9%±.

7K i Q J   Q ăP    5


0Ө&/Ө&
&+ѬѪ1**,Ӟ,7+,ӊ8&+81*9ӄ7+Ӫ7Ө&+Ҧ,48$1
 .KiLQLӋPWKӫWөFKҧLTXDQ
 1JX\rQWҳFFKXQJ
&+ѬѪ1*48<75Ỵ1+7+Ӫ7Ө&+Ҧ,48$1
 ĈLӅXNLӋQÿѭӧFKRҥWÿӝQJ[XҩWQKұSNKҭXKjQJKyD
 4XҧQUӫLURWURQJOƭQKYӵF+ҧLTXDQ
 1JX\rQWҳFSKkQOXӗQJKjQJKyD
 /X͛QJ;DQK0ͱF

 /X͛QJ9jQJ0ͱF

 /X͛QJĈ͗0ͱF

 7KӡLKҥQJLҧLTX\ӃWKӗVѫ

 4X\WUuQKWKӫWөF[XҩWNKҭX
 %͡K͛V˯[X̭WNḴX
 4X\WUuQKWKͯWͭFK̫LTXDQÿ͙LYͣLKjQJKyD[X̭WNḴX
 4X\WUuQKWKӫWөFQKұSNKҭX
 %͡K͛V˯QK̵SNḴX
 4X\WUuQKWKͯWͭFK̫LTXDQÿ͙LYͣLKjQJKyDQK̵SNḴX
 4X\WUuQKVӱDFKӳDEәVXQJWKD\YjKӫ\WӡNKDLKҧLTXDQ
 6͵DFKͷDWͥNKDLNKDLE͝VXQJK͛V˯K̫LTXDQ
 +ͯ\WͥNKDLK̫LTXDQ
 7KD\WͥNKDLK̫LTXDQ
 7KӫWөFNKDLKҧLTXDQÿLӋQWӱ







.KiLQL͏PYjPͭFÿtFKFͯDWKͯWͭFK̫LTXDQÿL͏QW͵
+͛V˯K̫LTXDQÿL͏QW͵
4X\WUuQKWKͯWͭFK̫LTXDQÿL͏QW͵
/ͫLtFKFͯDK̫LTXDQÿL͏QW͵ÿ͙LYͣL'1
'RDQKQJKL͏SÿăQJNêWKDPJLD+̫LTXDQÿL͏QW͵
7K͹FWU̩QJiSGͭQJWKͯWͭFK̫LTXDQÿL͏QW͵

&+ѬѪ1*&Ҧ,&È&+7+Ӫ7Ө&+Ҧ,48$17Ҥ,9,ӊ71$0
 &ѫFKӃKҧLTXDQPӝWFӱDTXӕFJLD








.KiLQL͏PK͏WK͙QJP͡WF͵D
0{KuQKK̫LTXDQP͡WF͵D
/ͫLtFKFͯDWKͯWͭFK̫LTXDQP͡WF͵D
7KiFKWKͱF

 ĈiQKJLiWKӫWөFKҧLTXDQKLӋQQD\
 ˰XÿL͋P
 0͡WV͙Y˱ͣQJP̷FWURQJYL͏FWK͹FKL͏QWKͯWͭFK̫LTXDQ
 1KͷQJJL̫LSKiS+̫LTXDQ9L͏W1DPÿmWUL͋QNKDLWK͹FKL͏Q
 ĈӅ[XҩWFiFJLҧLSKiSQKҵPJySSKҫQKRjQWKLӋQWKӫWөFKҧLTXDQ
 *L̫LSKiSYƭP{
 *L̫LSKiSYLP{
7¬,/,ӊ87+$0.+Ҧ2L


'$1+0Ө&9,ӂ77Ҳ7

[\
'1GRDQKQJKLӋS
+4KҧLTXDQ
1.QKұSNKҭX
;.[XҩWNKҭX
;1.[XҩWQKұSNKҭX


7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX

&+ѬѪ1**,Ӟ,7+,ӊ8&+81*9ӄ7+Ӫ7Ө&+Ҧ,48$1
 .KiLQLӋPWKӫWөFKҧLTXDQ
7Kӫ WөF KҧL TXDQ Oj QӝL GXQJ FiF F{QJ YLӋF Pj QJѭӡL OjP WKӫ WөF KҧL
TXDQYjQKkQYLrQKҧLTXDQSKҧLWKӵFKLӋQWKHRTX\ÿӏQKFӫDSKiSOXұWÿӕLYӟL
ÿӕLWѭӧQJOjPWKӫWөFKҧLTXDQNKL[XҩWNKҭXQKұSNKҭX[XҩWFҧQKQKұSFҧQK
KRһFTXiFҧQK

 1JX\rQWҳFFKXQJ
1JX\rQWҳFFKXQJYӅWKӫWөFKҧLTXDQFӫDFiFTXӕFJLDWUrQWKӃJLӟLFNJQJ
QKѭ FӫD 9LӋW 1DP TX\ ÿӏQK ÿӕL WѭӧQJ Oj KjQJ KyD KjQK Oê SKѭѫQJ WLӋQ YұQ
WҧL«NKL[XҩWNKҭXQKұSNKҭX[XҩWFҧQKQKұSFҧQKKRһFTXiFҧQKSKҧLOjPWKӫ
WөFKҧLTXDQWUrQFѫVӣWXkQWKӫFiFEѭӟFVDX


.KDL EiR YӟL KҧL TXDQ FӱD NKҭX YӅWuQK KuQK ÿӕLWѭӧQJ [XҩWNKҭX QKұS
NKҭX[XҩWFҧQKQKұSFҧQKKRһFTXiFҧQKWKHRTX\ÿӏQKFӫDFѫTXDQKҧL
TXDQ



;XҩW WUuQK ÿӕL WѭӧQJ OjP WKӫ WөF KҧL TXDQ WҥL ÿӏD ÿLӇP Yj WKӡL JLDQ TX\
ÿӏQKFӫDFѫTXDQKҧLTXDQ



&KҩS KjQK TX\ӃW ÿӏQKJLҧLTX\ӃW FӫDFѫ TXDQ KҧL TXDQ Yj WKӵF KLӋQ FiF
QJKƭDYөNKiFFyOLrQTXDQ

Ӣ9LӋW1DPWKHRÿLӅXFӫD/XұWVӱDÿәLEәVXQJPӝWVӕÿLӅXFӫD/XұW+ҧL

TXDQĈLӅX/XұW+ҧLTXDQ9LӋW1DPÿѭӧFVӱDÿәLEәVXQJWKӫWөFKҧLTXDQ
ÿѭӧFTX\ÿӏQKFөWKӇQKѭVDX
™ .KLOjPWKӫWөFKҧLTXDQQJѭӡLNKDLKҧLTXDQSKҧL


.KDL Yj QӝS Wӡ NKDL+ҧL TXDQ QӝS [XҩW WUuQK FKӭQJ Wӯ WKXӝF KӗVѫ KҧL
TXDQWURQJWUѭӡQJKӧSWKӵFKLӋQWKӫWөFKҧLTXDQÿLӋQWӱQJѭӡLNKDLKjL
TXDQÿѭӧFNKDLYjJӱLKӗVѫKҧLTXDQWK{QJTXDKӋWKӕQJGӳOLӋXÿLӋQWӱ
FӫD+ҧLTXDQ



ĈѭDKjQJKyDSKѭѫQJWLӋQYұQWҧLÿӃQÿӏDÿLӇPÿѭӧFTX\ÿӏQKFKRYLӋF
NLӇPWUDWKӵFWӃKjQJKyDSKѭѫQJWLӋQYұQWҧL



1ӝSWKXӃYjWKӵFKLӋQFiFQJKƭDYөWjLFKtQKNKiFWKHRTX\ÿӏQKFӫDSKiS
OXұW

1KyPWK͹FKL͏Q1KyP

7UDQJ


7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX
™ .KLOjPWKӫWөFKҧLTXDQF{QJFKӭFKҧLTXDQSKҧL
 7LӃSQKұQYjÿăQJNêKӗVѫKҧLTXDQWURQJWUѭӡQJKӧSWKӵFKLӋQWKӫWөF
KҧL TXDQ ÿLӋQWӱ YLӋF WLӃS QKұQ YjÿăQJNê Kӗ Vѫ ÿѭӧFWKӵF KLӋQ WK{QJ
TXDKӋWKӕQJGӳOLӋXÿLӋQWӱFӫD+ҧLTXDQ

 .LӇPWUDKӗVѫKҧLTXDQYjNLӇPWUDWKӵFWӃKjQJKyDSKѭѫQJWLӋQYұQWҧL
 7KXWKXӃYjFiFNKRҧQWKXNKiFWKHRTX\ÿӏQKFӫDSKiSOXұW
 4X\ӃWÿӏQKYLӋFWK{QJTXDQKjQJKyDSKѭѫQJWLӋQYұQWҧL

1KyPWK͹FKL͏Q1KyP



7UDQJ


7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX

&+ѬѪ1*48<75Ỵ1+7+Ӫ7Ө&+Ҧ,48$1
 ĈLӅXNLӋQÿѭӧFKRҥWÿӝQJ[XҩWQKұSNKҭXKjQJKyD
7UӯKjQJKyDWKXӝF'DQKPөFFҩP[XҩWNKҭXWҥPQJӯQJ[XҩWNKҭXKjQJ
KyD WKXӝF 'DQK PөF FҩP QKұS NKҭX WҥP QJӯQJ QKұS NKҭX WKѭѫQJ QKkQ 9LӋW
1DPÿѭӧF[XҩWNKҭXQKұSNKҭXKjQJKyDNK{QJSKөWKXӝFYjRQJjQKQJKӅÿăQJ
NêNLQKGRDQK&KLQKiQKWKѭѫQJQKkQÿѭӧF[XҩWNKҭXQKұSNKҭXKjQJKyDWKHR
ӫ\TX\ӅQFӫDWKѭѫQJQKkQ
.KLNrNKDLKӗVѫÿăQJNêPmVӕWKXӃWҥLFѫTXDQWKXӃ'1SKҧLJKLU}Fy
KRҥWÿӝQJNLQKGRDQK[XҩWQKұSNKҭXÿӇÿѭӧF³&KӭQJQKұQÿăQJNêPmVӕ[XҩW
QKұSNKҭX´

 4XҧQOêUӫLURWURQJOƭQKYӵF+ҧLTXDQ
ĈһFÿLӇPFKXQJFӫD+ҧLTXDQFiFQѭӟFWUrQWKӃJLӟLKLӋQQD\OjSKҧL[ӱ
OêQJj\FjQJJLDWăQJ NKӕLOѭӧQJFiFJLDRGӏFK[XҩWQKұSNKҭXKjQJKyDWURQJ
NKLQJXӗQOӵFOҥLKҥQFKӃ7KiFKWKӭFÿһWUDÿӕLYӟLFѫTXDQ+ҧLTXDQOjYӯDSKҧL
WҥRWKXұQOӧLFKRKjQKNKiFKYjKjQJKyDKӧSSKiSYӯDSKҧLÿҧPEҧRNLӇPVRiW
SKiWKLӋQFiFWUѭӡQJKӧSJLDQOұQYjYLSKҥPKҧLTXDQ

™ 7KHRFKXҭQPӵF±3KөOөFWәQJTXiW&{QJѭӟF.\RWRVӱDÿәLÿmTX\
ÿӏQK ³&˯ TXDQ +̫L TXDQ SK̫L V͵ GͭQJ NͿ WKX̵W SKkQ WtFK UͯL UR ÿ͋ [iF
ÿ͓QK QJ˱ͥL Yj KjQJ KyD N͋ F̫ SK˱˯QJ WL͏Q Y̵Q W̫L F̯Q ÿ˱ͫF NL͋P WUD
FNJQJQK˱PͱFÿ͡NL͋PWUD´3KkQWtFKUӫLURYjÿiQKJLiUӫLUROjKDLTXi
WUuQKSKkQWtFKGӵDWUrQFiFEӝWLrXFKt[iFÿӏQKFiFÿӕLWѭӧQJFyÿӝUӫLUR
FDRÿӇNLӇPWUD


7әFKӭFWKXWKұSWK{QJWLQWjLOLӋXWӯFѫVӣGӳOLӋXFKӭQJWӯJLҩ\WKXӝF
KӗVѫKҧLTXDQWӯEӝSKұQWK{QJTXDQNLӇPWUDVDXWK{QJTXDQWULQKViW
KҧLTXDQWӯWK{QJWLQFӫDFѫTXDQWәFKӭFFiQKkQYjKҧLTXDQFiFQѭӟF



3KkQORҥLSKkQWtFKÿiQKJLiYj[ӱOêWK{QJWLQNӏSWKӡLÿӇ[iFÿӏQKNKҧ
QăQJ UӫL UR SKөF Yө FKR YLӋF WK{QJ TXDQ KjQJ KyD NLӇP WUD VDX WK{QJ
TXDQYjFKӕQJEX{QOұXWUrQÿӏDEjQKRҥWÿӝQJFӫDPuQK

1KyPWK͹FKL͏Q1KyP

7UDQJ


7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX
 /ұSKӗVѫTXҧQOê'1WKHRPӭFÿӝWXkQWKӫSKiWOXұWKҧLTXDQ
 1KұSNӃWTXҧYjRKӋWKӕQJÿӇSKөFYөF{QJWiFQJKLӋSYөKҧLTXDQ
 ĈӅ[XҩWWLrXFKtSKkQOXӗQJYjWLrXFKtNLӇPWUDVDXWK{QJTXDQWUuQK/mQK
ÿҥRFKLFөF+ҧLTXDQÿLӋQWӱ
™ /ӧLtFKFӫDYLӋFiSGөQJTXҧQOêUӫLUROj
 3KkQE͙QJX͛QQKkQO͹FKL͏XTX̫K˯QWҥRÿLӅXNLӋQFKRFiQEӝ+ҧLTXDQ

FKӍWұSWUXQJQJXӗQOӵFYjRQKӳQJO{KjQJWUӑQJÿLӇPEӟWJiQKQһQJYj
VӭFpSFӫDYLӋFTXiWҧLNKӕLOѭӧQJF{QJYLӋF
 7ăQJQJX͛QWKXQJkQViFKWtQKFKX\rQQJKLӋSYjKLӋXVXҩWOjPYLӋFFӫD
+ҧLTXDQÿѭӧFQkQJFDRJL~SJLDWăQJVӕWKXӃWKXÿѭӧFWӯ'1
 1kQJFDRÿ˱ͫFWtQKWXkQWKͯSKiSOX̵WFͯD'1QJj\FjQJU~WQJҳQWKӡL
JLDQ WK{QJ TXDQ Yj JLҧL SKyQJ KjQJ ÿһF ELӋW YӟL QKӳQJ O{ KjQJ ÿѭӧF
SKkQYjROXӗQJ[DQKĈLӅXQj\OjÿӝQJOӵFUҩWOӟQÿӇFiF'1WXkQWKӫWӕW
SKiSOXұWÿҧPEҧRFKRKjQJKyDFӫDPuQKÿѭӧFOӑWYjROXӗQJ[DQK
 &̫LWKL͏QP͙LTXDQK͏F͡QJWiFJLͷD+̫LTXDQYj'1
 *L̫P EͣW WKͥL JLDQ JL̫LSKyQJ KjQJ JL~S +ҧL TXDQ JLҧL SKyQJÿѭӧF Vӕ
OѭӧQJOӟQKjQJKyDQJD\VDXNKLKӗVѫWK{QJTXDQÿѭӧFQӝSFKR+ҧLTXDQ
 &̷WJL̫PFKLSKtJLDRG͓FK1ӃXQKѭWKӡLJLDQWK{QJTXDQGӵDWUrQQKѭQJ
TX\WUuQKWKӫWөFFNJFyWKӇOrQÿӃQWXҫQWKuYӟLNӻWKXұWTXҧQOêUӫLUR
PӟLKjQJKyDVӁÿѭӧFJLҧLSKyQJWURQJYzQJYjLJLӡYuYұ\WLӃW
NLӋPÿѭӧFUҩWQKLӅXFKLSKtJLDRGӏFKFKR'1


 1JX\rQWҳFSKkQOXӗQJKjQJKyD
 +jQJKyD[XҩWQKұSNKҭXÿѭӧFSKkQYjROXӗQJ;DQK9jQJĈӓ
 .KLQKұQÿѭӧFWK{QJWLQNKDLKҧLTXDQFӫD'1WUrQFѫVӣSKkQWtFKWK{QJ
WLQYjFiFWLrXFKtNLӇPWUDWKHRTX\ÿӏQKFѫTXDQ+ҧLTXDQWKӵFKLӋQYLӋF
NLӇPWUDYjFKҩSQKұQWK{QJWLQNKDLKҧLTXDQKRһFWK{QJEiRWӯFKӕLFKҩS
QKұQ Fy QrX U} Oê GR WK{QJ TXD KӋ WKӕQJ [ӱ Oê Gӳ OLӋX KҧL TXDQ


1KyPWK͹FKL͏Q1KyP



7UDQJ

7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX

6ѫÿӗSKkQOXӗQJKjQJKyD


7UѭӡQJKӧSFKҩSQKұQWK{QJWLQNKDLÿLӋQWӱWKuFҩSVӕWӡNKDLKҧLTXDQ
ÿLӋQWӱYjSKkQOXӗQJWKHRPӝWWURQJFiFKuQKWKӭFVDX

 /XӗQJ;DQK0ӭF

&KҩSQKұQWK{QJTXDQWUrQFѫVӣWK{QJWLQNKDLKҧLTXDQÿLӋQWӱ


ĈӕL YӟL KjQJ [XҩW NKҭX QӃX Fy ÿӫ PӝW WURQJ FiF ÿLӅX NLӋQ VDX


+jQJ [XҩW NKҭX WUӯ KjQJ [XҩW NKҭX Wӯ QJX\rQ OLӋX QKұS NKҭX


 +jQJKyD[XҩWNKҭXFyÿLӅXNLӋQQKѭQJÿmQӝSYăQEҧQFKRSKpSFKR
FѫTXDQ+ҧLTXDQ


+jQJKyDFӫDFiF'1FyTXiWUuQKFKҩSKjQKWӕWSKiSOXұWKҧLTXDQQӃXFy
ÿӫÿLӅXNLӋQVDX
 +jQJKyDNK{QJWKXӝFGDQK PөFFҩP;1.GDQKPөF;1.FyÿLӅX
NLӋQKRһFSKҧLJLiPÿӏQKSKkQWtFKSKkQORҥLKjQJKyDWKXӝFGDQKPөF
QKѭQJÿmQӝS[XҩWWUuQKYăQEҧQFKRSKpSFKRFѫTXDQ+ҧLTXDQWKHRTX\

ÿӏQK
 +jQJKyDWKXӝFGLӋQNK{QJSKҧLQӝSWKXӃQJD\



+jQJKyDWKXӝFFiFWUѭӡQJKӧSÿһFELӋWNKiFGR%ӝ7jLFKtQKKѭӟQJGүQ
WKӵFKLӋQFiFTX\ӃWÿӏQKFӫD7KӫWѭӟQJ&KtQKSKӫ



7UѭӡQJ KӧS NKDL KҧL TXDQ ÿLӋQ Wӱ WKu '1 LQ Wӡ NKDL WUrQ KӋ WKӕQJ FӫD
PuQKÿӇOҩ\KjQJ

1KyPWK͹FKL͏Q1KyP

7UDQJ


7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX
 /XӗQJ9jQJ0ӭF

.LӇPWUDFKӭQJWӯJLҩ\WKXӝFKӗVѫKҧLTXDQWUѭӟFNKLWK{QJTXDQKjQJKyD


+jQJKyDWKXӝFGDQKPөFFҩP;1.GDQK PөFKjQJKyD;1.FyÿLӅX
NLӋQ KjQJ KyD SKҧL JLiP ÿӏQK SKkQ WtFK SKkQ ORҥL QKѭQJ FKѭD QӝS YăQ
EҧQFKRSKpSFKRFѫTXDQ+ҧLTXDQ



+jQJKyDWKXӝFGLӋQSKҧLQӝSWKXӃQJD\



+jQJKyDWKXӝFGLӋQSKkQYjROXӗQJ;DQKQKѭQJSKiWKLӋQFyQJKLYҩQ
YӅKӗVѫKҧLTXDQ

 /XӗQJĈӓ0ӭF

.LӇP WUD FKӭQJ Wӯ JLҩ\ WKXӝF Kӗ Vѫ KҧL TXDQ Yj NLӇP WUD WKӵF WӃ KjQJ KyD
WUѭӟFNKLWK{QJTXDQKjQJKyD


+jQJKyD;1.FӫDFKӫKjQJÿmQKLӅXOҫQYLSKҥPSKiSOXұWYӅKҧLTXDQ



+jQJKyDNK{QJWKXӝFGLӋQSKkQYjROXӗQJ ;DQKOXӗQJ9jQJWUrQÿk\
FăQFӭYjRNӃWTXҧWKXWKұSSKkQWtFKWK{QJWLQTXҧQOêUӫLURWӯFѫVӣGӳ
OLӋXWӯWULQKViWKҧLTXDQWӯFѫTXDQWәFKӭFFiQKkQYj+ҧLTXDQFiF
QѭӟFPj[iFÿӏQKFyNKҧQăQJYLSKҥPSKiSOXұWYӅKҧLTXDQSKҧLNLӇP
WUDWKӵFWӃ



/XӗQJÿӓFyPӭFÿӝNLӇPWUDWKӵFWӃ
x 0ӭFD.LӇPWUDWRjQEӝO{KjQJ
x 0ӭF E .LӇP WUD WKӵF WӃ  O{ KjQJ QӃX NK{QJ SKiW KLӋQ YL
SKҥP WKu NӃW WK~F NLӇP WUD QӃX SKiW KLӋQ Fy YL SKҥP WKu WLӃS WөF
NLӇPWUDFKRÿӃQNKLNӃWOXұQÿѭӧFPӭFÿӝYLSKҥP

x 0ӭFF.LӇPWUDWKӵFWӃO{KjQJQӃXNK{QJSKiWKLӋQYLSKҥP
WKuNӃWWK~FNLӇPWUDQӃXSKiWKLӋQFyYLSKҥPWKuWLӃSWөFNLӇPWUD
FKRÿӃQNKLNӃWOXұQÿѭӧFPӭFÿӝYLSKҥP

 7KӡLKҥQJLҧLTX\ӃWKӗVѫ


7KӡLKҥQWLӃSQKұQÿăQJNêNLӇPWUDKӗVѫKҧLTXDQQJD\VDXNKLQJѭӡLNKDL
KҧLTXDQQӝS[XҩWWUuQKKӗVѫKҧLTXDQÿ~QJTX\ÿӏQKFӫDSKiSOXұW



7KӡL KҥQ KRjQ WKjQK WKjQK NLӇP WUD WKӵF WӃ KjQJ KyD SKѭѫQJ WLӋQ YұQ WҧL
WtQKWӯWKӡLÿLӇPQJѭӡLNKDLKҧLTXDQÿmWKӵFKLӋQÿҫ\ÿӫFiF\rXFҫXYӅOjP

1KyPWK͹FKL͏Q1KyP

7UDQJ


7KͯWͭFK̫LTXDQÿ͙LYͣLKjQJ[X̭WQK̵SNḴX
WKӫWөFKҧLTXDQWKHR TX\ÿLQKWҥLÿLӇPDYjÿLӇPENKӓDQĈLӅX/XұW
+ҧLTXDQ

x &KұP QKҩW Oj  JLӡ OjP YLӋF ÿӕL YӟL O{ KjQJ [XҩW NKҭX QKұS NKҭX iS
GөQJKuQKWKӭFNLӇPWUDWKӵFWӃPӝWSKҫQKjQJKyDWKHR[iFVXҩW
x &KұPQKҩWOjQJj\OjPYLӋFÿӕLYӟLO{KjQJ[XҩWNKҭXQKұSNKҭXiS
GөQJKuQKWKӵFNLӇPWUDWKӵFWӃWRjQEӝKjQJKyD
 7URQJWUѭӡQJKӧSiSGөQJKuQKWKӭFNLӇPWUDWKӵFWӃWzDQEӝKjQJKyDPjO{
KjQJ [XҩWNKҭX QKұS NKҭX Fy Vӕ OѭӧQJ OӟQYLӋFNLӇP WUD SKӭF WҥS WKu WKӡL

KҥQNLӇPWUDFyWKӇÿѭӧFJLDKҥQQKѭQJNK{QJTXiJLӡOjPYLӋF


 4X\WUuQKWKӫWөF[XҩWNKҭX
 %ӝKӗVѫ[XҩWNKҭX
&ѫEҧQJӗP
R 7ӡNKDLKҧLTXDQEҧQFKtQKPүXWӡNKDL+4;.

R +ӧS ÿӗQJ PXD EiQ KjQJ  EҧQ VDR ÿӕL YӟL KjQJ KyD [XҩW
NKҭXELrQJLӟLWKuNK{QJSKҧLQӝS

R +RiÿѫQWKѭѫQJPҥLEҧQFKtQK
R %ҧQ Nr FKL WLӃW KjQJ KyD ÿӕL YӟL KjQJ ÿyQJ JyL NK{QJ ÿӗQJ
QKҩW
EҧQFKtQKEҧQVDR
R *Lҩ\ SKpS [XҩW NKҭX ÿӕL YӟL PһW KjQJ WKXӝF GDQK PөF FҩP
[XҩW NKҭX KRһF [XҩW NKҭX Fy ÿLӅX NLӋQ
  EҧQ FKtQK Oj EҧQ
FKtQKQӃX[XҩWNKҭXPӝWOҫQKRһFEҧQVDR NKL[XҩWNKҭXQKLӅX
OҫQYjSKҧL[XҩWWUuQKEҧQFKtQKÿӇÿӕLFKLӃX

R +ӧS ÿӗQJ Xӹ WKiF [XҩW NKҭX QӃX QKұQ Xӹ WKiF [XҩW NKҭX
 
EҧQVDR
R %ҧQÿӏQKPӭFVӱGөQJQJX\rQOLӋXFӫDPmKjQJQӃXOjKjQJJLD
F{QJVҧQ[XҩW[XҩWNKҭXYjFKӍQӝSPӝWOҫQ ÿҫX[XҩWNKҭX