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"Tiln luong che dd"II tiln luong dupe xIp tUPng dng vdi edng vifc hole chdc vu dim nhln theo hi thdng chl dd tiln luong dugc ea quan, td chdc cd thlm quyln qui djnh cu t h i [r]

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, i.^: vi-.v-;.rJ-~.'2T SiW HOI XI COA QANG V ^ C6NG TAC LAO DONG - XA HOI

iiniNllMNIiTilliU hai UUT TIEN UfUNt? DlngMhvLgl

Nguyin Phd Chi nhi$m Oy ban Cdc Vdn di Xd h^i cia QuSc hpi Theo d l nghj cOa Chfnh phO, Qudc

h f i khda XIIl se xem x l t , thdng qua d u I n l u l t T i l n luong tdi t h i l u ChUPng trinh x l y dung l u l t v l p h l p l f n h nhiem ky 2011-2016 Lult T i l n lUOng t d i thieu dupe ban h l n h se d i l u chlnh n f i dung gi, chfnh sleh t i l n luong ed dupe c l i thien, cd g i l i q u y l t eo b i n , l l m g l i m bdt tinh trgng dinh cdng ele doanh n g h i f p n h i l u n l m qua hay khdng, hieu lpe, h i l u q u i d i n d i u , d c co quan chdc n l n g cd t h l m q u y l n , dai b i l u Qude hdi, d c chuyen gia, n h l lap p h l p , e l c nha khoa hpc v l q u i n li d n xem x l t kt ludng, t h I u d i o trude q u y l t djnh trinh v l thdng qua d p an l u l t

Vj t r f cCia mCTc l u o n g t o i t h i e u t r o n g he t h o n g c h ^ d d t i l n lucmg

Trong g i l o trinh g i l n g day eung n h u thpc te thuc h i f n t d n h i l u nam d Vift Nam, k i t d u hinh chfnh sleh t i l n luong (theo trinh tiO gdm ba phan CO b i n :

ThUnhdt: H$ thdng chedd tiin IUdng Hf thdng e h l dp t i l n luong I I n f i dung cO b i n , quan trpng n h l t cOa chinh sleh tiln lupng, t h i h i f n quan ^ I m , mye tieu, yeu d u p h i t trien cda qude gia ve chfnh sich nly Trong tdng khu vpc: q u i n If N h l nude, h l n h chfnh, sp nghifp, kinh doanh, ndi dung eu the cd t h i t h l m , bdt k h l c nhung ndi chung he thdng c h l dd t i l n luong gdm:

- Mdc luong tdi thieu Tiiy tUhg nUdc cd the qui djnh mdc lUPng tdi thieu qudc gia, chung, vung, n g l n h , doanh nghilp,

- Che d d luong ngach, ble, d p bae, chdc vu (hole luong CO b i n , tuong chfnh) gdm: thang luong, b l n g luong, mdc lucmg, phu thude v i o d c y l u t d thudng x u y l n y l u d u cOa cdng vifc, chdc vy quyet djnh (mdc d d phde tap; hao phf lao d f n g ; dieu k i l n lao ddng; t r l c h n h l f m cOa edng vifc, ehde vu; chfnh sich lAi dai, khuyen khieh theo n g l n h , nghl,v.v)

- C h l d d phu cap luong, n h l m bd sung d c y l u t d khdng thudng x u y l n ma lUPng ngach, ble, d p

Cdn ban hdnh Lugt tien lirang thay vi Ludt tien luang toi thieu ble, ehde vu ehua tfnh h i t dugc, h o l e vl tfnh hieu q u i cda t d chdc t i l n luong ma qui ^ n h d c logi phu d p

- C h l dp n l n g bic, nggch luong v l di l i l n d d la t i l u chuan d p bgc ky thuat cdng n h l n , t i l u chuan chdc danh v i l n ehde ehuyin mdn, n g h i l p vu doanh nghifp, hole chdc danh, tieu c h u l n cdng ehde, v i l n chdc n h l nude

- Che dp tien lUPng l l m t h l m gid - Che dd t i l n luong l l m v i f c v i o ban d i m - Che dp tien luong ngiftig vile

- C h l dp tien luong n g l y nghi h i n g n l m (nghi phlp), nghi le Tit, n g l y nghi dupe hudng luong ( nghi v i l e r i l n g : cUdi, tang l l cha, me, vp, eon),

- Che dp t i l n luong dupe cd di hpc t f p, bdl dudng tay n g h i , chuyen mdn, l<y t h u l t , n g h i l p vu, dieu ddng, b i f t phai

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THI/C HI^N NGHj QUY^TDAI H O I XI C O A D A N G V ^ CdNG T ' thdi gian cd thudng, don gil sin phlm ed thudng,

thudng chuyin d n , v.v) - Chl dd tam dng tiln IUOng

Ngoli ele chl df tiln lUong, Nhl nudc cdn khuyln khfch doanh nghifp, co quan, don vj, tCiy dilu kifn, holn cinh cp thi, ngUdi lao dfng cd t h i dupe hudng mdt sd ehl df khlc nhu: bda In gida ca, bda In ca dim, chl df I n djnh lupng, chl df bdi dudng dfe hgi, tiln h6 trp di - v l td nPi d din noi llm vifc v l ngupc Igi; hd trp tiln nhl d, tiln gdi tri, tiln thudng td lpi nhuf n,v.v

ThUhai: Cde hinh thUc trd luang

Sau ngUdi lao dfng dugc tuyln dyng, bd nhifm hole ky kit hpp ddng lao dfng, xIp luong theo cdng vifc, chdc vu cCia hf thdng chl df tiln luong qui djnh, cln cd vio eo d u td ehde, chdc nlng, nhifm vy, phln edng lao dfng, co quan, don vj, doanh nghifp ed t h i Ipa ehpn, Ip dung cAe hlnh thdc tri luong d l gin vdi kit qui cdng vifc, chdc vu cOa ngudi lao dfng CIc hlnh thdc tri luong gdm cd:

- Hlnh thdc tri luong theo sin phlm, dd cd: tri luong sin phlm true tilp d nhln; tri luong sin phlm giln tJlp; tri luong sin phlm tip the; luong sin pham theo don gil binh thUdng, dPn gil cd thudng, don gil luy tiln, luy tholi; tri luong khoan (thudng ap dung khu vpc sin xult, kinh doanh)

- Hinh thdc tri luong theo thdi gian (gid, ngly, tuIn, thing, nlm) cd thudng hole khdng ed thddng (thudng Ip dung ddi vdi eln bp, edng ehde, viln chdc v l bd phln giln tilp khu vpc sin xuat, kinh doanh)

Thd ba: Cdch (hodc phuang thUe) trd luang

Sau sd lUpng tiln luong cOa ngudi lao dfng dupc xlc djnh theo thdi gian hole ket qui thuc hifn, ngUdi lao dpng dUpc co quan, dOn vj hole ngUdi sd dung lao ddng tri theo cle cleh (phuong thdc) sau: - Tri blng tiln hole blng hiln vlt (nlu dupc ngUdi lao ddng chip thuin)

- Tri true tilp blng tiln mit ho^e tiln qua tli kholn; hole tri giln tilp qua trung gian (tdy ti/ng trudng hop dllu kifn, dja dilm llm vifc, cdng vifc lam cy thi)

-Tri theo ngly (ca), tuan, ky, thing, nlm Trong d c ndi dung co bin trln, h i thdng chl dp tiln luong II phln vifc diu tiln v l khd nhlt d n phli llm cOa ehfnh sleh tiln luong, t h i hifn ehfnh sich CO bin cOa Nhl nUdc v l tiln luong ChUa qui djnh hf thdng ehl dd tiln luong da d l cip vifc tri luong la lan Ipn v l kit d u tiln luong Va xet v l tdng the, mdc luong tdi thieu ehl la mdt chl dp hf thdng chl

df tiln luong v l la mft nfl dung nhd cda chfnh sich tiin luong

Tiln iUoing tdi thieu hay mufc lUomg toi thilu Khi sddyng thult ngd"tiln luong"thi nfi dung phli dupe hilu d l bao him: mdc luong ngach, ble, eSp bf c, chdc vy (luong co bin) + phy d p lUOng + tiln thudng td quy tiln luong Khdng ft elc cP quan, d c nhl lip phlp chua hilu bilt slu v l tiln lUPng, sd dpng td ngd cdn ISn Ifn, tifn nen cle nghj quylt, vln bin quy phgm phlp luat, k l d Hiln phlp, thuft ngd "tiln luong" sd dung ehua chuln

xAc, eoi tiln luong v l php elp II kholn khlc nhau,

gly khd khln cho qui trinh nhf n thdc v l thUc hiln Vdi nfl dung cOa tiln luong ehinh thdng nlu trln thi tiln luong tdi thilu bao gdm mdc luong tli thilu v l ele kholn phu d p luong m l mdc lUPngtdi thilu ehua ttnh din nhU: phu d p khu vUe, phu dp thu hOt, phy d p die bift, php cap lUu dfng Vly sogn thio, ban hlnh lult Tiln IUOng tdi thilu khdng ehl dilu ehinh ndi dung mdc luong toi thilu ml cdn phli dilu chinh cl d c chidd phu luong k l trln Oly II vifc llm tuong ddi khd lai chdng cheo vdi vifc qui djnh hf thdng tiln luong tdng t h i chfnh sich tien luong TrUdng hpp chl dilu chlnh mdc luong tdi thilu chung nhu qui djnh hifn thi tin lult khdng phli lult Tien luong tdi thilu ml phli II luit Mdc luong tdi thieu

IVldt sd khii niem ve t i l n lUOng

TrUde ban ve tien luong cd mot sd khll niem v l thult ngd can dupe trao ddi, thio luin, thdng nhlt nhln thdc de qui trinh nghiln cdu, soan thio khdng bit nhat trude, sau

Qua thpc te thpc hifn, quin ly, nghiln cdu, tham khio t l i Iifu v l ngoli nudc, mac du cich trinh biy, dien dat ed t h i khlc nhau, nhung nfi dung mdt sd khll nifm v l thult ngd v l tien luong dUpc hiiu v l sd dung co bin nliu sau:

Tiin luang chidd

"Tiln luong che dd"II tiln luong dupe xIp tUPng dng vdi edng vifc hole chdc vu dim nhln theo hi thdng chl dd tiln luong dugc ea quan, td chdc cd thlm quyln qui djnh cu t h i hole qui djnh khung, nguyin tic llm co sd eho cap thpc hifn thuong lupng, thda thugn ghi hpp ddng Iao dfng

Tiin luang thUc hiin

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::r=z :r7 JAI HOI XI CUA DANG V ^ cdNG TAC I-AO £)ONG - xA HOI ngUpc Igi; hd trp tien nha d, t i l n gdi t r i , tiln thudng

t d lpi nhuln,v.v, thi gpi I I "thu nh^p" Khdng bao gid "tien luong thpc hifn"e6 t r u d e " t i l n lUOng e h l d f " cung cd nghTa elc van b i n khdng n l n qui djnh ele hinh thdc t r i IUOng trudc qui djnh h i thdng c h l dp tiln Iuong

77en luang danh nghia:

Tien lUcmg danh nghTa I I sd lupng tiln mat theo qui djnh eOa h f thdng che dp t i l n lUong hole sd lupng t i l n mat thpc nhan (thpc hifn) cOa ngudl l l m cdng hudng lUPng

Tiin luang thue ti:

Tien lUPng thpc te la sd lUpng v f t pham v l djch vu thiet y l u m l ngudi tam cdng hUdng lUcAig n h f n dupe tuong dng vdi sd luong tiln lUOng danh nghTa Trong ehfnh sich t i l n luong, t i l n luong thuc t l I I gde, I I ndi dung co b i n , tiln luong danh nghia 11 hlnh thdc b i l u h i f n eu t h i b l n g sd lupng tiln mat, 11 phuong t i f n so s i n h tien luong v l toan tiin luong ddi vdi ngUdi l l m cdng hUdng lUOng

Chisdtiin luang thuc ti: Chi sd t i l n luong Chl sd tien luong danh nghTa

thuete(%) - c h l s d g i l d hang hda, dieh vu Chi sd tien lUOng thpc t l I I t l If % giCfa chi sd tien luong danh nghTa va ehi sd g i l e l hang hda, djch vu tilu diing

Nhu cdu sdng tdi thieu:

Nhu eau sdng tdi thieu I I sd lUpng vat pham va djch vu t h i l t y l u theo eo d u m l ngudi lao ddng (hole ddi tUpng la ngudi cy the n i o do) can p h l i cd de tri cudc sdng d mdc t h l p n h l t Nhu d u sdng tdi t h i l u khdng gidng giCta d e dja b i n , khu vpc, gida elc qudc gia

MUe sdng tdi thieu:

MUc sdng tdi thieu la sd iupng tiln mgt duoc x i c djnh n h l m b l o d i m nhu d u sdng tdi thieu

N g o l i ele khai niem v l thugt ngd neu tren, cdn mdt sd d e khai n i l m v l t h u l t ngd khae lien quan den tien luong dang dupe sd dung rat nhieu trudng hpp d n dupe l l m rd d l thdng n h l t n h l n thdc, sd dung cho phu hpp, chinh xlc, nhU: mUc luong CO sd, mdc luong dO sdng; t i l n luong trung binh-tien luong binh q u i n ; mdc sdng trung binh cOa d c t i n g Idp d i n eU, mdc sdng trung binh cOa d i n cu tai dia ban, mdc sdng trung binh xa h f i ; mdc sdng btnh q u i n c l nUde, cOa dja ban, cOa khu vpc; thu nhap binh q u i n cOa d i n eu, thu nhap binh

q u i n cOa Iao d f n g tham gia hoat d f n g s i n xuat, kinh doanh; v.v, dd, mdc trung binh khdng rd cd p h l i I I s6 dugc xAe djnh bdi m f t co quan, t d chdc n i o dd hay I I sd Iifu d i l u tra, thdng ke

N l n ban h l n h l u l t Tien li^Png tdi thl^u hay l u l t T i l n lUtfng

Trudc n l m 1993, t i l n lUOng theo co c h l k l hogch hda t i p trung theo phuong thdc ehung cCia d c nUdc h i thdng x l h f i chO nghia trude dly, mdc Iuong tdi t h i l u dupe N h l nUde qui djnh edng cho nhdng ngudi l l m cdng, hudng luong, chO yeu ddi vdi khu vpc n h l nude T i l n luong tai chdc v l nghi huu g i n k i t c h | t che vdi nhau, d i l u chinh tiln luong ngUdi tal ehde p h l i ddng thdi d i l u chlnh tiln lUPng ngudi nghi hUu, edn trp d p uu d l i ngUdi ed cdng hoan toan t i e h rdi vdi c h l dd tiln luong Td n l m 1993, thpc h i f n c l i each co b i n ehinh saeh tien luong, tai thdi d i l m viec can thiep, d i l u hanh g i l c l hang hda t i l u ddng, djeh vu sinh hogt cdn rat hgn c h l , thieu chO ddng, ea c h l t p d i l u chlnh cOa co c h l thj trudng ehua thpc sp sau sac budc Nha nude p h l i qui djnh tam thdi cae mdc luong, phy d p eAc thang luong, b l n g luong theo he sd tinh so vdi mdc luong tdi t h i l u B i n eanh do, vifc d l l u chlnh t i l n iuong ngUdi nghi hUu va trp d p Uu d l i ngudi cd cdng vdi each mang cung gan vdi d l l u chlnh mdc luong tdi thieu, dd chung ta rat chd trpng d i n mdc luong tdi thieu Viec qui djnh tam thdi dUpc thuc hien keo d l i cho den v l dUa den de xuat p h l i x l y dung, ban h l n h luat Tien luong tdi thieu Tuy nhien, nhu da phan tfeh d tren, mdc luong tdi t h i l u ehi la mot e h i dp he thdng e h l dp t i l n luong Cd quy djnh mdc luong tdi t h i l u ma khdng quy dinh (du chl I I n g u y i n t i c ) ve d c c h l dp h f thdng che d f t i l n luong nhU: thang luong, b l n g luong, mdc iUOng, d c che dp phy d p luong, d c hinh thdc va c i c h t r i luong thi d c ban c h l , bat cap ve tien luong h i f n khdng dUpc lihlc phyc, dac b i f t ddi vdi d c doanh nghifp, t d chdc, e l nhan t h u l mudn lao ddng, t l nguyen n h l n ehO y l u d i n d i n d c cude dinh cdng Ben canh dd, t i l n luong tdi thieu thpc te chl I n h hudng d i n mdt b f phan r l t nhd ngUdi lam cdng hUdng lUOng, ngUdi lao ddng khdng qua d I o tao, l l m cdng viec g i l n don dieu k i f n lao ddng binh thudng d doanh n g h i f p va l l m CO sdttnh mdc lUong, phu d p theo Iuong cua khu vpc ehi t d ngan sleh theo che dd t i l n lupng qui djnh tam thdi t d nam 1993 Cdn thang luong, b l n g Iuong, mdc luong, phu d p , hinh thdc v l c i c h tra Iuong doanh n g h i f p mdi thUe sU I n h hUdng d i n phan idn ddi ngu ngudi lao ddng l l m cdng, hudng Iuong, n h l t I I bd phan iao ddng cd trinh dd t d bae trung t r d xudng

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N G H I E N cdu • T R A O D | ele eo sd d i o tao, bdi dUdng c l n bd

- rhi? hah X l y dpng bd t i l u c h u l n n g h i n g h i l p cOa g i l n g v i l n g i l n g dgy d c i c trudng d i o tao, bdl dudng O l y mgnh cdng t i c d i o tao, bdi dUdng, t u d i o tgo v l d i o tgo lai ddi vdi d f i ngO g i l n g v i l n n h i m n l n g cao c h i t lupng eOa g i l n g v i l n d v l n l n g lUe ehuyen mdn l l n k i l n thdc, n g h i f p vusUphgm

- Thd ba: X l y dpng eo c h l khuyen khieh g i l n g v i l n n l n g cao trinh d f ehuyin mdn v l n g h i l p vu sU pham CIc co sd d^o tgo, c i n tao d i l u k i l n d l g i l n g vien n l n g cao trinh d f v l c h i t iupng g i l n g day Oac biet p h l i dat ngudng b l n g d p d l g i l n g v i i n t p phan d i u

- ThCrtu: Day manh nhifm vu n g h i l n edu khoa hpc c^c eO sd dao tao, bdi dudng, g i n n g h i l n cdu vdi ddi mdi ndi dung, phuong p h l p g i l n g day; tang cUdng trao ddi hpc thuat, sang k i l n kinh n g h i f m nghien cdu khoa hpc t d chdc khuyen khich g i l n g v i l n tham gia hdi nghj, hdi t h i o khoa hpc v l n g o l i nUdc

n h l m trao ddi kinh n g h i f m g i l n g dgy va n g h i l n cdu

- Thdnim: bd sung h o l n t h i f n CO che, chfnh sleh d l i n g f ddi vdi ddi ngu g i l n g v i l n d c co cd d i o tgo, bdi dudng tuong xihig vdi t h l n h tfch v l n l n g Ipe e l n h l n ; d i l u chlnh chlnh sleh lUPn, phu d p uu d l i , CP c h l dai n g f phu hpp d l eli t h i f n ddi sdng v l t c h i t v i tinh t h i n , tgo ddng lpe v l d i l u k i f n eho d f i ngu g i l n g v i l n n l n g cao n l n g lpe, trinh dd

- ThCr siu: Odi mdi phUPng p h l p g i l n g day v l hoc t i p theo phuong e h l m g i n ly l u i n vdi thpc tiln

- Thd' biy: C l n cd b f p h l n hole trung t l m ho trp g i l n g day eho g i l n g v i l n Can p h l i cd don vj chuyen t r l c h i l m n h i l m vu nghien cCfu dgy v l hpe Tuy nhien, de khdng tgo t h l m b i l n ehe va hoat dpng ed hieu q u i , n h l n sp cua don vj n l y I I d c g i l n g v i l n thude d e khoa d i o tao cOa n h l trudng duoc tap hpp Igi, vda tham gia g i l n g day d d c khoa c h u y i n mdn vda l l m nhiem vu n g h i l n cdu v l day v l hpc dudi sp chl dgo

true tiep cOa lanh dao n h l trudng Vifc g i l n g day v l n g h i l n cdu phli ludn g i n k i t vdi khdng tieh rdi

- Thd tdm: Ddi mdi cdng tic q u i n 1)^, sd dung, d l n h g i l , sang lpe d f i ngu g i i n g v i l n theo liudng p h l n cdng, p h l n d p v l trach n h i f m , q u y l n ban v l giao quyen tuchO, t u c h j u t r l c h n h i f m c h o d c CO sd d i o tao

CIc g i l i p h l p t r l n k^i dUpc Ip dung m f t cleh ddng bf, hpp iy d i l u k i f n thUc tiln phu hop s l mang Igi t i i f u q u i ddi vdi vile t i n g cudng p h i t trien n l n g luc dfi ngu g i l n g v i l n d i o tgo, bdi duo^g c l n bd edng chdc Tuy nhiln, nhCfng b i f n p h l p d l x u l t mdi chi I I budc d i u , d n dupe t i l p tuc bd sung, h o l n t h i f n dan qua trinh t r i l n khai thpc hifn Thpc h i f n t d t ele g i l i p h i p co b i n tren, chung ta se x l y dpng v l p h i t trlen duoc dpi ngu g i i n g v i l n ed quy md, CO d u hpp ly, cd c h i t lupng tdt, d i p dng y l u d u dao tao ngudn n h l n Ipe chat lUpng cao, phue vu su n g h i f p cdng nghiep hda, h i f n dai hda dat nudc v l hoi nhap kinh te qudc te G

NEN BAN H A N H

(Tiip theo trang 9)

Nhieu nudc tren the gidi cd luat LUong tdi thieu nhung vai trd, chdc n l n g cOa mdc luong tdi t h i l u k h l c Viet Nam d chd: mdc lUOng tdi t h i l u dupe edng bd I I mdc tdi thieu ehung cOa xa h f i , p h l n I n h mdc sdng v l trinh d f p h i t t r i l n kinh t e - x l hdi, mdc dd p h i t t r i l n t o l n d i f n ngudi; l l m ludi an t o l n chdng bdc lot v l ddi n g h l o ; co sd d l d i l u ehinh t i l n Iuong ngudi nghi huu; l l m c h u l n de xle djnh mdc thu n h i p chju t h u l e l n h l n ; I I co sd de t d elide n g h i f p d o l n elc d p thuong lupng, thda t h u i n mdc iuong tdi t h i l u v l h f thdng thang, b l n g luong, mdc luong vung, n g l n h , doanh nghifp; l l m co sd d l x l e djnh c h i t lupng vifc l l m , d c c h l dp trp d p xa h f i v l mdt sd c h l dd khae Khdng l l m n l n t i n g de qui djnh hole xlc djnh thang, b l n g , mdc luong cOa ngudi dang I l m vile, d i e b i f t ddi vdi d n bd, edng chdc, v i l n chdc, si quan, sl quan ehuyin mdn, n g h i f p vu, q u i n n h l n chuyin nghiep quan ddi, cdng an, ngudi lao d f n g doanh n g h i f p n t i l nude nhUVift Nam h i f n Phan ldn d c nude dau t i l n cd l u l t Luong tdi thieu eCing la d c nude ed t d ehde cdng d o l n manh, l i p theo dung nghTa t u nguyen

ddc I f p , ed n l n g lUc thpc sU dai d i f n va b l o ve quyen v i Ipi fch hpp phAp cOa ngudi lao ddng v l hp cung khdng sd dung de qui djnh t i l n luong ddi vdi cdng chdc, v i l n chdc N h i l u nude tren the gidi khdng co h o l e dang dan bd I u l t Lucmg tdi thieu Mgt khlc, n g h i l n cdu, soan t h i o d p I n t u l t T i l n luong toi t h i l u , I i f u cd ddi t i n I I I u l t Mdc luong tdi t h i l u haj^ v l n gid n g u y i n t i n luat T i l n luong tdi thieu Vdi vai trd, chdc nang mdc lucmg tdi t h i l u cOa V i l t Nam h^n h?p nhu h i f n nay, ndi dung l u l t T i l n luong tdi thieu se khdng cd gi n h i l u , t i e dung, h i f u q u i t h l p nhdng lai r l t phde tgp N g o l i klii I u l t f l l n luong toi thieu dupc ban h l n h , ndi dung v l t i l n luong theo qui ^nh bj chia d t bdi l u l t : Bd I u l t Lao ddng v l luat Tien lUPng tdi t h i l u , tinii l i l n h o l n , thdng nhat se khdng cao, khd the h i f n , khd thue hien, t i c ddng va hieu q u i t h l p

VI v l y , qua thpc tien d Viet Nam v l t r i i nghiem thUe t l , ehung ta n l n xem x i t lai, khdng nhat thilt p h i i hpe t i p , ban h l n h l u l t T i l n IUOng tdi thieu mdt d e h m i y mdc, khdng hpp ly, m l d n nghiln^edu, xem x l t d i l u k i l n , h o l n d n h thpe t l , cu the cOa minh de ban hanh luat H i n luomg t h a y v i ban h l n h l u f t Tien lUPng ttfi t l i i l u , d d cd ndi dung mdc

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