Ebook 81 sơ đồ kế toán và lập báo cáo tài chính ở các đơn vị hành chính sự nghiệp: Phần 3

K_ 19 TEN GOI Muc tieu tang cudng GHI CHU ca sd vat chat cac trudng thong 20 Muc tieu tang cudng cd scf vat chat cac trudng trung hpc 21 Muc tieu tang cudng cd scf vat chat cac trudng dai hpc va cao dang 22 Muc tieu tang cudng cd scf vat chat cac trudng day nghe 23 Tang cudng cd scf vat chat cac trung tam ky thuat tong hdp hudng nghiep 24 Du an tang cudng nang luc dao tao nghe 25 Du an doi mdi chudng trinh, noi dung sach giao khoa 26 Du an dao tao can bo tin hoc va dua tin hoc vao nha trudng 99 Chuong trinh, muc tieu khac 01 Y TE VA CAC HOAT DONG XA HQI Hoat dong cua cac benh vien, benh xa, tram xa xa 15 02 Hoat dong cua cac phong kham chua benh 03 Hoat ddng cua cac he thdng ve sinh phong benh, dich 04 Chudng trinh quoc gia dan so va - Phan anh cac khoan chi cho Chuong trinh muc tieu Quoc gia ve dan so va KHH gia dinh ke hoach hoa gia dinh 05 Hoat ddng y te khac 06 Hoat dong dieu dudng 07 Su nghiep bao ve va cham soc tre em 08 Hoat ddng thuc hien chinh sach Phan anh cac hoat ddng thuc hien cdng tac chinh sach uu dai thuong ngudi cd cdng cach mang binh, liet si va nguoi cd cdng, bao gom: chi cac che dd tro cap thuong xuyen, mot lan va lan dau cho doi tuong huong uu dai chi hoat dong cua cac don vi nuoi dudng, cham soc, dieu dudng, thuong benh binh va ngudi co cdng, cdng tac mo, nghia trang, dai tudng mem liet si va cac che dd uu dai dac thu khac 09 Hoat ddng xa hoi khac Phan anh cac hoat ddng thuc hien cac chinh sach ddi vdi doi tuong xa hoi (ngudi gia khong noi nuong tua, tre em md coi nguoi tan tat, lang thang, doi tuong te nan xa hoi ) bao gom: chi che tien an, sinh hoat phi cho doi tupng, chi hoat dong cua cac don vi nudi dudng doi tupng tap trung 10 340 Su nghiep gia dinh - -L | K TEN GQI GHI CHU 11 Du an phong chong benh sot ret TU Khoan 11 tdi Khoan 51: phan anh cac khoan chi cho cac du an cua Chuong trinh, muc tieu quoc gia 12 Du an phong chong benh budu CO 13 Da an tiem chung md rong 14 Du an chong benh lao 15 Du an phong chong benh phong 16 Du an xoa xa trln g ve y te 17 Du an nang cap thiet bi y te 18 Du an quoc gia phong chong HIV AIDS 19 Du an chong nan mai dam 20 DU an hanh dong phong chong ma 24 Du an phong chong suy dinh dudng tre em 25 Du an phong chong benh sot xuat huyet 26 Du an cham soc sUc khoe tam than 31 Du an dau tu xay dung co so tang cac xa dac biet kho khan (CT 135) 32 Du an tin dung cho ho ngheo vay von de phat trien san xuat, kinh doanh 33 Du an ho tro san xuat va phat trien nganh nghe o cac xa ngheo 34 Du an hudng dan nguoi ngheo cach lam an va khuyen khich nong, lam ngu' 35 Du an dao tao can bo lam cong tac ho tro xoa doi, giam ngheo va can bo xa ngheo 36 Du' an dinh canh, dinh cu o' cac xa ngheo 38 Du an sap xep, on dinh dan di cu' va xay dung kinh te moi cac xa ngheo 39 Du an hd tro dong bao dan toe dac biet kho khan 40 Du an xay dung trung tam cum xa mien nui, vung cao (CT 135) 41 Du an dam bao chat luong, ve sinh an toan thuc pham 43 Du an xay dung mo hinh xoa doi giam ngheo cac vunq dac biet 341 L K TEN GOI 44 Da an xay dang cd sd tang GHI CHU cac xa ngheo nam ngoai CT 135 45 Da an quy hoach bo tri lai dan ca (CT 135) 46 Da an on dinh va phat trien san xuat nong, lam nghiep g in vdi che bien tieu thu san pham (CT 135) 47 Da an dao tao can bo xa, ban, lang, phum soc (CT 135) 48 Da an to chiic cho vay von theo cac da an giai quyet viec lam 49 Du an nang cao nang luc va hien dai hoa cac trung tam dich vu viec lam 50 Da an dieu tra, thong ke thi tradng lao dong va xay dang he thong thdng tin thi trudng lao ddng 51 Du an dao tao, boi dudng can bo lam cdng tac giai quyet viec lam 99 16 Chudng trinh muc tieu khac HOAT DONG VAN HOA VA THE THAO 01 San xuat va phat hanh phim dien anh 02 Chieu phim 03 Hoat dong phat 04 Hoat ddng truyen hinh - Bao gom cac hoat dong xay dung chuong trinh noi chung duoc ghi vao phudng tien ky thuat de luu giu lau dai va phat sdng 05 (nhu tren) Hoat ddng nghe thuat san khau, am nhac va cac nghe thuat khac (xiec, mua roi, khieu vu ) 06 Hoat dong trien lam, thdng tin thuoc linh vyc van hoa, nha van hoa 07 Hoat dong thdng tan 08 Hoat dong thu vien va luu tru 09 Hoat dong bao ton, bao tang 10 Hoat dong cua cac vuon bach thao, bach thu va cac khu bao ton tu nhien 11 Hoat dong the thao 12 Hoat dong van hoa khac 13 DU an chong xuong cap va ton tao cac di tich lich su, cach mang va khang chien 342 - Phan anh hoat dong cua cac bao tang, cac cdng trinh van hoa L K 22 GHI CHU TEN GOI Du an si/u tam va bao ton cac gia tri van hoa phi vat the tieu bieu: xay dung ngan hang dU lieu ve van hoa phi vat the 24 Du an nghien cuu, dieu tra, bao ton mot so lang, ban, buon tieu bieu va le hoi truyen thong d&c s ic cua dan toe it nguoi 25 Du an xay dung cac thiet che van hoa thong tin cd scf, xay dung cac mo hinh hoat dong van hoa thong tin d lang xa 26 Du an xay dung lang, ban, ap, xa, phudng van hoa 27 Du an eung cap cac san pham van hoa thong tin cho cd 28 sd Du an tang cudng hdat ddng van hoa - thong tin tuyen bien gidi va hai dao 29 Du an trang bi ky thuat hien dai cho san xuat va luu giQ phim 30 Du an trang bi ky thuat hien dai cho bien phim 31 Du an dao tao, nang cao trinh sif dung cdng nghe hien dai san xuat, luu giu va bien phim 99 Chuong trinh muc tieu khac HOAT DONG DANG, DOAN THE VA HIEP HOI 17 01 Hoat dong cua Dang Cdng san - Loai tru cac hoat dong nghien cuu khoa hoc dao tao, y te duoc Viet Nam 02 hach toan vao cac loai, khoan tuong ung Hoat dong cua cac to chuc chinh - Bao gom: Doan men CSHCM, Lien hiep phu nu Viet Nam, tri - xa hoi Hoi Cuu chien binh, Hoi Nong dan, Uy ban Trung uong Mat tran To quoc Viet Nam, Tong lien doan lao ddng VN, Lien hiep cac hoi khoa hoc ky thuat Viet Nam, Lien hiep cac hoi van hoc nghe thuat Viet Nam 03 Hoat ddng cua cac to chuc xa - Bao gom cac to chuc xa hoi nhu: Hoi Chu thap do, Hoi Ngudi mu, hoi 04 Hoi Luat gia Viet Nam Hoat ddng cua cac to chUc xa hoi - Hoi kien true su Hoi nuoi ong, Hoi lam vudn - nghe nghiep 99 Chuong trinh, muc tieu khac HOAT DONG PHUC VU CA NHAN VA CONG DONG 18 01 Kien thiet thi chinh - Phan anh cac hoat dong su nghiep thi chinh: tu, bao dudng, he thong den chieu sang, via he, he thong cap thoat nuoc cua dd thi, giao thdng noi thi, cdng vien va cac hoat dong su nghiep thi chinh khac 343 L K 02 TEN GOI GHI CHU Hoat dong thu dpn vat thai, cai thien dieu kien ve sinh cong cong va cac hoat dong bao ve moi trudng 03 Hoat dong djch vu khac - Bao gom: Giat la, cat toe, my vien; hoat dong phuc vu tang li, nhiep anh 99 Chuong trinh, muc tieu khac 01 Hoat dong lam thue cong viec gia 19 HOAT DONG LAM THUE CONG VIEC GIA DINH TRONG CAC HQ TU NHAN dinh cac ho tu nhan 99 Chuong trinh, muc tieu khac 01 Hoat dong cua cac to chUc va - Phan anh cac hoat dong co lien quan tdi cac to chUc va doan the doan the quoc te quoc te ddng tai Viet Nam 20 HOAT DONG CUA CAC TO CHLfC VA DOAN THE QUOC TE 99 Chuong trinh, muc tieu khac 344 ( III MA SO D A N H MUC NHOM, T IEU NHOM, MUC, T IEU MUC A PH A N THU N hom 1: THU THl/CfNG XUYEN Tieu nhom 01: Thue thu n hap va thu n hap sau thue th u nhap Muc 001 Tieu muc Thue thu nhap doi vdi ngudi cd thu nhap cao 01 02 Thue thu nhap thudng xuyen cua ngudi lao dong nude ngoai Viet Nam 03 Thue thu nhap thudng xuyen cua ngudi lao dong Viet Nam d nude ngoai 99 Muc 002 Tieu muc 01 Thue thu nhap doanh nghiep cua cac don vi hach toan toan nganh 02 Thue TNDN cua cac don vi khong hach toan toan nganh 03 Thu no thue loi tUc cua cac don vi hach toan toan nganh 04 Thu nd thue loi ttfc cua cac don vi khong hach toan toan nganh 05 Thue thu nhap doanh nghiep tU hoat dong chuyen quyen sd dung dat 06 Thue thu nhap doanh nghiep tU hoat dong chuyen quyen thue dat Muc 003 Khac Thue chuyen lgi nhuan 01 Thue chuyen loi nhuan cua cac chu dau tu nude ngoai d Viet Nam ve nude 02 Thue chuyen vdn cua cac chu dau tu cac doanh nghiep 03 Thue chuyen loi nhuan cua cac chu dau tu Viet Nam nude ngoai ve nude 99 Thue chuyen loi nhuan khac Muc 004 Tieu muc Thue thu nhap khong thudng xuyen Thue thu nhap doanh nghiep 99 Tieu muc Thue thu nhap thuong xuyen cua ngudi lao dong Viet Nam d Viet Nam Thu nhap sau thue thu nhap 01 Thu nhap sau thue thu nhap 02 Thu chenh lech cua doanh nghiep cdng ich 99 Khac Tieu nhom 02: Tieu nhom 03: Thue sic d u n g td i san N h d nu'dc Muc 007 Tieu muc Thue su dung dat nong nghiep 01 Dat lua 02 Dat cay hang nam khac 03 Dait cay lau nam 99 Dat khac Muc 008 Tieu muc Thue chuyen quyen si} dung dat 01 Dat d 02 Dat xay dung 03 Dat nong nghiep 04 Dait ngu nghiep 99 Dait dung cho muc dich khac 345 Myc 009 Tieu muc Thu tien sti difng dat 01 02 Dat xay dung 03 Dat nong nghiep 04 Dat ngu nghiep 99 Muc 010 Tieu muc Dat Dat dung cho muc dich khac Thu giao dat rting 01 Thu giao dait rung 99 Muc 011 Tieu muc Thue nha, dat 01 Thue nha 02 Thue dait d 04 Dat ngu nghiep 99 Muc 012 Tieu muc Thue dat khac Thue tai nguyen 01 Dau 02 Nude thuy dien 03 Khoang san kim loai 04 Khoang san quy hiem (vang, bac, da quy) 05 Khoang san phi kim loai 06 Thuy, hai san 07 San pham rUng tu nhien Tai nguyen khoang san khac Tieu nhom 04: Thiic d o i v&i h an g hoa vd dich vu Muc 014 Tieu muc Thue gia trj gia tang 01 02 Thue gia tri gia tang hang nhap khau (tru thue GTGT hang nhap khau qua bien gidi dait lien) 03 Thue gia tri gia tang hang nhap khau qua bien gioi dat lien 04 Thu no thue doanh thu 99 Muc 015 Tieu muc Thue gia tri gia tang hang san xuat - kinh doanh nuoc Khac Thue tieu thu dac biet 02 Hang nhap khau (tru thue nhap khau hang qua bien gioi dat lien) 03 Hang nhap khau qua bien gidi dait lien 05 Mat hang thuoc la dieu, xi ga san xuat nuoc 06 Mat hang ruou, bia san xuat nude 07 Mat hang o td dudi 24 chd ngoi san xuat nude 08 Mat hang xang cac loai, nap-ta, che pham tai hop va cac che pham khac de pha che xang dUdc san xuat nude 09 99 Muc 016 Tieu muc 346 Cac dich vu, cac hang hoa khac san xuat nude Khac Thue mon bai 01 TU bac den bac 02 T i/b a c den bac 99 Khac Tieu nhom 05: Thue d o i v&i cdc ho fit difng ngoai thiictng Thue xuat khau Myc 019 Tieu muc 01 Thue xuat khau (tri/ thue XK qua bien gidi dat lien) 02 Thue xuat khau qua bien gidi dat lien 99 Khac Muc 020 Tieu muc Thue nhap khau 01 Thue nhap khau (tri/ thue NK qua bien gidi dait lien) 02 Thue nhap khau qua bien gidi dat lien 99 Khac Tieu nhom 06: Cdc khoan thu tii sd hCCu td i san ngoai thue Thu si/ nghiep Muc 021 Tieu muc 01 Thu SU nghiep 99 Thu stir dung von ngan sach Muc 022 01 Thu cua cac doanh nghiep 99 Khac Muc 023 Thu tien cho thue mat dat, mat nude Tieu muc 01 Thu tien thue mSt dat Tieu muc 02 Thu tien thue mat nude 03 Thu tien thue mat dat, mat nUdc tu cac hoat dong tham dd, khai thac dau 99 Khac Muc 024 Tieu muc Thu khau hao cd ban 01 Thu khau hao co ban nha d thuoc sd huu Nha nude 99 Khac Thu hoi vdn doanh nghiep Nha nude Muc 025 Tieu muc 01 Thu hoi vdn cua cac doanh nghiep 02 Thu ly tai san co dinh 99 Khac Thu chenh lech gia hang xuat khau, nhap khau va cac khoan phu thu Muc 026 Tieu muc 01 Thu chenh lech gia hang xuat khau, nhap khau 02 Phu thu ve gia lap dat dien thoai 03 Phu thu ve gia ban dien 04 Phu thu ve gia ban nude 08 Phu thu ve gia ban mat hang nhu'a PVC 99 Khac Thu ve dau tho Muc 027 Tieu muc 01 Thue tai nguyen 02 Thue thu nhap doanh nghiep 03 Loi nhuan phia Viet Nam duoc hudng 99 Khac Thu tien nha thuoc sd huu Nha nude Muc 028 Tieu muc sd hQu Nha nude 01 Tien thue nha thuoc 02 Tien thue quay ban hang 347 99 Muc 029 Tieu muc Khac Thu tif quy dat cdng ich va dat cong 01 Thu hoa loi cong san ttf quy dat cong ich 02 Thu hoa loi cong san ttf quy dat cong 03 Thu den bu thiet hai nha nuoc thu hoi dat 99 Khac Tieu nhom 07: L thu tii cdc khoan eho vay vd tham g ia gop von cua N h d niCdc Muc 030 Lai thu ti/ cac khoan cho vay dau tu phat trien va tham gia gop von cua Chinh phu d nude Tieu muc 01 Lai cho vay thu qua Quy hd tro phat trien bang nguon von nude 02 Lai cho vay thu qua Quy hd trp phat trien bang nguon vien tro khong hoan lai 03 Lai cho vay thu qua Quy hd tro phat trien b5ng nguon vay no nude ngoai 04 Lai cho vay thu qua he thong NHNN bang nguon von nude 05 Lai cho vay thu qua he thong NHNN bang nguon vien trd 06 Lai cho vay thu qua he thdng NHNN bang nguon vay no nude ngoai 07 Lai thu tu cac khoan tham gia gop von cua Chinh phu 08 Chenh lech thu, chi cua NHNN 99 Khac Muc 031 Tieu muc Lai thu tif cac khoan cho vay va tham gia gop von cua Nha nude d nude ngoai 01 Lai thu duoc tU cac khoan cho cac Chinh phu nude ngoai vay 02 Lai thu duoc tU cac khoan cho cac to chuc quoc te vay 03 Lai thu dUOc tU cac khoan cho cac td chtfc tai chinh va phi tai chinh vay 04 Lai thu tU cac khoan tham gia gop von cua Nha nude 99 Khac Tieu nhom 08: Thu p h i vd le p h i Muc 032 Tieu muc Phi xang dau 01 Phi xang cac loai; 02 Phi dau Diezel Muc 033 Tieu muc Phi thuoc llnh vuc nong nghiep, lam nghiep, thuy san 01 02 Phi stf dung nude (tien nuoc); 03 Phi kiem dich dong vat, san pham ddng vat; 04 Phi kiem dich thuc vat; 05 Phi giam sat khu trung vat the thuoc dien kiem djch thuc vat; 06 Phi kiem soat giet mo dong vat; 07 Phi kiem nghiem du luong thuoc bao ve thuc vat va san pham thuc vat; 08 Phi kiem tra ve sinh thu y; 09 Phi bao ve nguon loi thuy san; 10 Phi kiem nghiem thuoc thu y; 11 Phi kiem dinh, khao nghiem thuoc bao ve thuc vat Muc 034 Tieu muc 348 Thuy loi phi; Phi thuoc linh vuc cong nghiep, xay dung 01 Phi kiem tra Nha nude ve chat luong hang hoa; 02 Phi thu nghiem chat luong san pham, vat tu, nguyen vat lieu; 03 Phi xay dung; 04 Phi dac, lap ban dja chinh; 05 Phi tham dinh cap quyen slT dung dait Muc 035 Tieu muc Phi thuoc linh vi/c thuong m$i, dau tu 01 Phi chUng nhan xuat xtf hang hoa (C/O); 02 Phi chd; 03 Phi tham djnh kinh doanh thudng mai cd dieu kien thuoc ITnh vuc van hoa; 04 Phi tham dinh kinh doanh thudng mai co dieu kien thuoc ITnh vuc thuy san; 05 Phi tham djnh kinh doanh thudng mai cd dieu kien thuoc ITnh vuc nong nghiep, lam nghiep; 06 Phi tham dinh kinh doanh thuong mai co dieu kien thuoc ITnh vuc xay dung; 07 Phi tham djnh kinh doanh thudng mai c6 dieu kien thuoc ITnh vuc thudng mai; 08 Phi tham dinh kinh ddanh thudng mai cc di§u kien thuoc ITnh vuc an ninh, quoc phong; 09 Phi tham djnh kinh doanh thudng mai co di§u kien thuoc ITnh vuc tai chinh, ngan hang; 10 Phi tham dinh kinh doanh thudng mai cc dieu kien thuoc ITnh vuc y te; 11 Phi tham djnh kinh dcanh thudng mai co dieu kien thuoc ITnh vuc cong nghiep; 12 Phi tham djnh kinh doanh thudng mai co dieu kien thuoc ITnh vuc khoa hpc, cong nghe va moi trudng; 13 Phi tham djnh kinh doanh thuong mai co dieu kien thuoc ITnh vuc giao due; 14 Phi tham djnh ho so mua ban tau, thuyen; 15 Phi tham djnh ho so mua ban tau bay; 16 Phi tham djnh du an dau tu; 17 Phi tham dinh thiet ke ky thuat; 18 Phi tham djnh tong du toan; 19 Phi tham djnh danh gia tru lupng khoang san; 20 Phi tham djnh, phan hang co so luu tru du lich; 21 Phi dau thau, dau gia; 22 Phi tham dinh ket qua dau thau; 23 Phi giam djnh hang hoa xuat nhap khau Muc 036 Tieu muc Phi thuoc linh vuc giao thong van t ii 01 Phi su dung duong bo; 02 Phi su dung dudng thuy noi dia (phi bao dam hang giang); 03 Phi su dung dudng bien; 04 Phi qua cau; 05 Phi qua dd; 06 Phi qua pha, 07 Phi su dung cau, ben, phao neo thuoc khu vuc cang bien; 08 Phi s ii dung cau, ben, phao neo thuoc cang, ben thuy noi dja; 09 Phi sif dung cang hang khong, 10 Phi stf dung vj tri neo, dau ngoai pham vi cang; 11 Phi bao dam hang hai; 12 Phi hoa tieu, dan dudng ITnh vuc dudng bien; 13 Phi hoa tieu, dan dudng ITnh vuc dudng thuy noi dia; 14 Phi hoa tieu, dan dudng ITnh vuc hang khong; 349 P h u lu c s o BANG DOI CHIEU SO LIEU THANH TOAN VON DAU T tf NAM T e n dii a n : D ia d ie m x a y d iin g Thcri g ia n k h d i c o n g -h o a n t h a n h Q u y e t d i n h d a u tii diigc d u y e t T o n g m dc d a u tii / T d n g dii t o a n diigc d u y e t T i n h h i n h t h a n h t o a n v d n : AJ Tinh hinh thtfc hien, toan von dau ttf cua dtf an : D o n vi : T r ie u d o n g Noi dung So TT So li^u cua chu dau tii Luy ke von toan tii khoi cong Von toan nam II So li$u cua KBNN Luy ke von toan ti/ khdi cong Von toan nam III C h en h l#ch Tong sd Chia Xay ISp Thiet bi Chi phi khac Ghi chii Ly chenh lech G hi chu : + So v d n t h a n h t o a n t r o n g n&m la s d v o n dugc t h a n h t o a n th e o n i e n N S N N quy d i n h cho n a m Ngay thang ndm Chu dau ttf Ke to an tru d n g Ngay thang ndm KBNN T h u trUcfng d o n vi T h u t r u d n g d o n vi 317 tir h u d n g d d n , siifa ddi v a bd s u n g M uc luc n g a n s a c h n h a nUdc h i e n h a n h v a nhU ng noi d u n g bo su n g , sufa ddi b a n h a n h t h e o Q u y e t d in h n a y cua Bo t r u o n g Bo T a i c h in h ; Bo T a i c h i n h uy q u y e n cho S o T a i c h i n h - V a t g ia h u d n g d a n n g a n s a c h x a h a c h t o a n p h u h o p vdi t i n h h i n h th u c t e cua d ia p h u o n g D ieu 2: Q u y e t d i n h n a y co h ie u luc t h i h a n h tU n g a y 01-01-2003 C ac Q u y e t d i n h va T h o n g t u h u d n g d a n tru d c d a y t r a i vdi Q u y e t d i n h n a y deu b a i bo D ieu 3: C a c Bo, co q u a n n g a n g Bo, co q u a n th u o c C h i n h p hu, ca q u a n k h a c d t r u n g Uong, cac co q u a n D a n g , d o a n t h e th u o c t r u n g u o n g v a U y b a n N h a n d a n cac t i n h , t h a n h tru e th u o c t r u n g u o n g co t r a c h n h i e m chi dao, t r i e n k h a i v a h u d n g d a n cac don vi true th u o c thiic h i e n Q u y e t d i n h D ieu 4: Vu t r u d n g Vu N g a n s a c h n h a nude, C h a n h V a n p h o n g Bo T a i c h in h , T h u t r u d n g cac d o n vi th u o c v a t r u e th u o c Bo T a i c h in h chiu t r a c h n h i e m , h u d n g d a n v a td chUc t h i h a n h Q u y e t d i n h nay./ K T / B T R U O N G BO T A I C H I N H THU" T R U O N G VU VAN NINH 323 113 114 H$i nong dan Viet Nam 115 H0i CiAi chidn binh Viet Nam Tdng Li§n doan Lao d0ng Vi6t Nam 119 Tdng cong ty Cong nghigp tau thuy Vi?t Nam 120 Tdng cong ty Da quy va vang Viet Nam 121 Tdng cong ty Dau Viet Nam 122 Tdng cong ty Than Viet Nam Tdng c0ng ty Di§n luc Viet Nam 123 124 Tdng cong ty Hoa chat Viet Nam Tdng cong ty Cao su Viet Nam 128 Tdng cong ty GiS'y Vi§t Nam Tdng cong ty Det, may Viet Nam Tdng cdng ty Ca phe Viet Nam Tdng cong ty Luong thuc miln B5c Tdng cong ty Luong thuc miln Nam Tdng cong ty Thuoc la Vi0t Nam Tdng cong ty Hang h