/Ӡ,&AM Ĉ2$1
7{i xin cam ÿoan ÿky OjF{QJ WUuQK nghirn Fӭu GRFKtQKW{LWKӵFKLӋQ CiF sӕ
liӋu, kӃt quҧ nru trong luұn văn OjWrung thӵc Yj chѭa tӯng ÿѭӧc ai F{QJ Eӕtrong
bҩt kǤ F{QJ WUuQK QjR NKic.
Cic sӕ liӋu, NӃt quҧ do trӵc tiӃp Wic giҧ thu WKұp, tKӕng kr vjxӱ Oê. CiFnguӗn
dӳOLӋu khic ÿѭӧc Wic giҧ sӱ dөQg trong luұn Yăn ÿӅu cy ghi QJXӗn trtch dүn vj xXҩt
xӭ.
7iFJLҧOXұQYăQ

1JX\ӉQ9ăQ%uQK

i


/Ӡ,&Ҧ0Ѫ1
LuұQYăQQj\OjNӃt quҧ cӫDTXiWUuQKKӑc tұSQJKLrQFӭu ӣ QKjWUѭӡng, kinh
nghiӋm WURQJTXiWUuQKF{QJWiF, thӵc tұp tҥi Cөc thuӃ tӍnh 7KDQK+RiYjVӵ nӛ lӵc
cӕ gҳng cӫa bҧQWKkQ
ĈӇ KRjQ WKjQK OXұQ YăQ Qj\ W{L ÿm QKұQ ÿѭӧc rҩt nhiӅu sӵ hӛ trӧ tӯ FiF Fѫ
quan, tә chӭFYjFiQKkQ7Uѭӟc hӃWW{L[LQEj\Wӓ OzQJELӃWѫQFKkQWKjQKYjVkX
sҳFÿӃn thҫ\JLiRPGS.TS. TrҫQ9ăQ+zD ÿmGjQKQKLӅu thӡLJLDQKѭӟng dүn tұn
WuQKYjFKXÿiRFKRW{LWURQJTXiWUuQK[k\GӵQJÿӅ FѭѫQJQJKLrQFӭXKRjQWKjQK
luұQYăQ
7{L[LQWUkQWUӑng cҧPѫQ%DQJLiP KLӋu, P.KHCN - HӧSWiFTXӕc tӃ - ĈjR
tҥR 6Ĉ+ 7UѭӡnJ Ĉ+ .LQK WӃ HuӃ ÿm QKLӋW WuQK JL~S ÿӥ Yj WҥR ÿLӅu kiӋQ FKR W{L
trong suӕWTXiWUuQKKӑc tұSYjKRjQWKLӋQÿӅ WjLOXұQYăQ
7{LFNJQJ[LQFKkQWKjQKFҧPѫQÿӃn tұp thӇ %DQOmQKÿҥRFiQEӝ F{QJFKӭc Cөc
thuӃ tӍnh 7KDQK+RiÿmJL~Sÿӥ W{LWURQJWKӡi gian thӵc tұSYjWKӵc hiӋn luұQYăQ
CuӕL FQJ W{L [LQ FҧP ѫQ JLD ÿuQK EҥQ Eq QJѭӡL WKkQ OX{Q ErQ FҥQK ÿӝng
YLrQNKtFKOӋ W{LWURQJTXiWUuQKKӑc tұSYjQJKLrQFӭu.
MһFGEҧQWKkQÿmFӕ gҳng rҩt nhiӅXQKѭQJLuұn YăQNK{QJWKӇ WUiQKNKӓi

nhӳng khiӃm khuyӃt, hҥn chӃ. RҩWPRQJÿѭӧc sӵ JySêFKkQWKjQKFӫa QXêWKҫy,
F{JLiRÿӗng nghiӋSYjEҥQÿӑFÿӇ luұQYăQÿѭӧFKRjQWKLӋQKѫQ
7iFJLҧOXұQYăQ

NguyӉQ9ăQ%uQK

ii


7Ï0/ѬӦ&/8Ұ19Ă17+Ҥ&6Ƭ.+2$+Ӑ&.,1+7ӂ
+ӑYjWrQKӑFYLrQ: NguyӉQ9ăQ%uQK
&KX\rQQJjQK: Quҧn trӏ Kinh doanh
1LrQNKyD: 2013 - 2015
1JѭӡLKѭӟQJGүQNKRDKӑF: PGS.TS. TrҫQ9ăQ+zD
7rQÿӅWjL: ĈiQKJLich̭WO˱ͫng d͓ch vͭ F{QJWU͹c tuy͇n t̩i Cͭc Thu͇ t͑nh
7KDQK+Ri
1. 7tQKFҩSWKLӃWFӫDÿӅWjL
Cөc ThuӃ 7KDQK+yDÿmWULӇn khai cung cҩp mӝt sӕ dӏch vө F{QJWUӵc tuyӃn ӣ
FiFPӭFÿӝ NKiFQKDXQKҵm phөc vө QJѭӡLGkQYjGRDQKQJKLӋSWUrQÿӏDEjQÿѭӧc
thuұn lӧLKѫQWURQJYLӋc thӵc hiӋQQJKƭDYө NrNKDLYjQӝp thuӃ7X\QKLrQKLӋu quҧ
cӫa viӋc cung cҩSFiFGӏch vө ÿyYүQFKѭDÿѭӧF[HP[pWÿiQKJLiPӝWFiFKFө thӇ;
&KѭD[iFÿӏQKÿѭӧc nhӳng yӃu tӕ WiFÿӝQJÿӃn chҩWOѭӧng cung cҩp dӏch vө F{QJ
trӵc tuyӃn cӫa Cөc ThuӃ9uYұy ÿzLKӓi cҫn phҧLQJKLrQFӭu nhҵm cҧi tiӃQÿәi mӟi
YjQkQJFDRFKҩt lѭӧng dӏch vө, ÿiSӭQJ\rXFҫu thӵc tiӉQÿӅ ra.
3KѭѫQJSKiSQJKLrQFӭX
 3KѭѫQJ SKiS WKӕQJ Nr P{ Wҧ: Tӯ FiF Vӕ liӋu thu thұS ÿѭӧF [k\ Gӵng hӋ
thӕng biӇu bҧQJÿӇ SKkQWtFKÿiQKJLiWKӵc trҥng cung cҩp dӏch vө F{QJWUӵc tuyӃn
tҥi Cөc thuӃ tӍnh Thanh +yD
3KѭѫQJSKiSVRViQK7UrQFѫVӣ FiFFKӍ WLrXÿmÿѭӧFWtQKWRiQ ÿӅ WjLVӱ
dөQJSKѭѫQJSKiSQj\ÿӇ VRViQKFiFFKӍ WLrXWKHRWKӡLJLDQNK{QJJLDQ

3KѭѫQJSKiSSKkQWtFKQKkQWӕ NKiPSKi7ӯ nguӗn sӕ liӋu thu thұSÿѭӧc,
ÿӅ WjL WKӵc hiӋn kiӇP ÿӏnh tKDQJ ÿR EҵQJ SKѭѫQJ SKiS SKkQ WtFK KӋ sӕ tin cұy
&URQEDFK$OSKDYjSKkQWtFKQKkQWӕ NKiPSKi()$
3KѭѫQJSKiSKӗi quy tuyӃQWtQKEӝL7UrQFѫVӣ kӃt quҧ SKkQWtFKQKkQWӕ
NKiP SKi ÿӅ WjL Vӱ dөQJ SKѭѫQJ SKiS Kӗi quy tuyӃQ WtQK EӝL ÿӇ kiӇP ÿӏnh mӕi
quan hӋ giӳa chҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ vӟi sӵ KjLOzQJFӫa NNT.
.ӃWTXҧQJKLrQFӭXYjQKӳQJÿyQJJySNKRDKӑFFӫDOXұQYăQ
7UrQFѫVӣ QJKLrQFӭXOêOXұQFѫEҧn vӅ dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ ÿӗng
thӡLWK{QJTXDQJKLrQ Fӭu thӵc trҥng, chҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn tҥi Cөc
ThuӃ tӍQK7KDQK+yDLuұQYăQÿm [iFÿӏQKÿѭӧFFiFQKkQWӕ ҧQKKѭӣQJÿӃn chҩt
Oѭӧng dӏch vө F{QJWUӵc tuyӃn, ÿӅ xuҩWYjJLӟi thiӋu nhӳng giҧLSKiSQkQJFDRFKҩt
Oѭӧng dӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ tӍQK7KDQK+yD

iii


'$1+0Ө&&+Ӳ9,ӂ77Ҳ7
NNT

1JѭӡLQӝSWKXӃ

CQT

&ѫTXDQWKXӃ

6ӣ.+Ĉ7

6ӣ.ӃKRҥFKYjÿҫXWѭ

UBND


Ӫ\EDQQKkQGkQ

EFA

SKkQWtFKQKkn tӕNKim SKi([SORUDWRU\)DFWRU Analysis)

HTKK

3KҫQPӅPKӛWUӧNrNKDLWKXӃ

Website

: Trang WK{QJWLQÿLӋQWӱWUrQPҥQJ,QWHUQHW

GTGT

*LiWUӏJLDWăQJ

CNTT

&{QJQJKӋWK{QJWLQ

NHTM

1JkQKjQJWKѭѫQJPҥL

T-VAN

 /j GӏFK Yө WUX\ӅQ QKұQ Gӳ OLӋX ÿLӋQ Wӱ WUXQJ JLDQ GR FiF GRDQK

QJKLӋSÿӫÿLӅXNLӋQÿѭӧF7әQJ&өF7KXӃFҩSSKpSOjQKjFXQJFҩS.

iv


'$1+0Ө&&È&%Ҧ1*
Bҧng 2.1:

Sӕ Oѭӧt truy cұp website Cөc thuӃ 7KDQK+yDTXDFiFQăP...............39

Bҧng 2.2:

Sӕ OѭӧQJILOHWK{QJWLQFXQJFҩSOrQZHEVLWH&өc thuӃ .......................40

Bҧng 2.3:

7uQKKuQKFҩSPmVӕ thuӃ cho doanh nghiӋSJLDLÿRҥn 2010-2014.....41

Bҧng 2.4:

Sӕ Oѭӧng thӫ tөFKjQKFKtQKGR&өc thuӃ cung cҩp trӵc tuyӃn ..........43

Bҧng 2.5:

Sӕ Oѭӧng doanh nghiӋp khai thuӃ ÿLӋn tӱ JLDLÿRҥn 2010-2014 .........44

Bҧng 2.6:

Sӕ Oѭӧng hӗ VѫNKDLWKXӃ ÿLӋn tӱ JLDLÿRҥn 2010-2014 ......................45


Bҧng 2.7:

Sӕ lҫn hӋ thӕng khai thuӃ ÿLӋn tӱ bӏ sӵ cӕ JLDLÿRҥn 2010-2014) .....46

Bҧng 2.8:

ThӕQJNrVӕ Oѭӧng doanh nghiӋp nӝp thuӃ ÿLӋn tӱ QăP ............47

Bҧng 2.9:

ThӕQJNrORҥLKuQKGRDQKQJKLӋp ........................................................52

Bҧng 2.10:

3KkQORҥLWKHRTX\P{Yӕn kinh doanh ...............................................52

Bҧng 2.11:

3KkQORҥLWKHRQJjQKQJKӅ NLQKGRDQKFKtQK......................................53

Bҧng 2.12:

ThӕQJNrWҫn suҩt sӱ dөQJFiFGӏch vө F{QJWUӵc tuyӃn .....................54

Bҧng 2.13:

&URQEDFK¶V$OSKDWKDQJÿR³6ӵ tin cұ\´ ............................................54

Bҧng 2.14:


&URQEDFK¶V$OSKDWKDQJÿR³&ѫVӣ vұt chҩW´ .....................................55

Bҧng 2.15:

&URQEDFK¶V$OSKDWKDQJÿR³1ăQJOӵc phөc vө´................................56

Bҧng 2.16:

&URQEDFK¶V$OSKDWKDQJÿR³7KiLÿӝ phөc vө´ ..................................57

Bҧng 2.17:

&URQEDFK¶V$OSKDWKDQJÿR³6ӵ ÿӗng cҧP´ .......................................58

Bҧng 2.18:

KӃt quҧ U~WWUtFKQKkQWӕ ......................................................................59

Bҧng 2.19:

HӋ sӕ hӗi quy chuҭQKyDFӫDSKѭѫQJWUuQK .........................................64

Bҧng 2.20:

MӭFÿӝ KjLOzQJFӫD117ÿӕi vӟi dӏch vө F{QJWUӵc tuyӃn tҥi Cөc
ThuӃ tӍQK7KDQK+yD...........................................................................65

Bҧng 2.21:

ĈiQKJLiPӭFÿӝ KjLOzQJFӫa NNT vӅ ³WUiFKQKLӋm nghӅ nghiӋS´ ..66


Bҧng 2.22:

ĈLӇm ÿiQKJLiYӅ ³WUiFKQKLӋm nghӅ nghiӋS´ ....................................67

Bҧng 2.23:

ĈiQKJLiPӭFÿӝ KjLOzQJFӫa NNT vӅ ³1ăQJOӵc phөc vө´ .............68

Bҧng 2.24:

ĈLӇPÿiQKJLiYӅ ³1ăQJOӵc phөc vө´ ...............................................69

Bҧng 2.25:

ĈiQKJLiPӭFÿӝ KjLOzQJFӫa NNT vӅ ³0ӭFÿӝ tin cұ\´ ..................69

Bҧng 2.26:

ĈLӇPÿiQKJLiYӅ MӭFÿӝ tin cұy. ......................................................70

v


'$1+0Ө&6ѪĈӖ
6ѫÿӗ 3KkQORҥi dӏch vө F{QJ ...............................................................................9
6ѫÿӗ 0{KuQKFKҩWOѭӧng dӏch vө .....................................................................16
6ѫÿӗ 0{KuQKOêWKX\Ӄt cӫDÿӅ WjL ....................................................................33
6ѫÿӗ 0{KuQKQJKLrQFӭXÿѭӧFÿLӅu chӍnh ......................................................61


vi


0Ө&/Ө&
LӠ,&$0Ĉ2$1 ....................................................................................................... i
/Ӡ,&Ҧ0Ѫ1 ........................................................................................................... ii
7iFJLҧ luұQYăQ ......................................................................................................... ii
7Ï0/ѬӦC LUҰ19Ă17+Ҥ&6Ƭ.+2$+ӐC KINH Tӂ ................................ iii
'$1+0Ө&&+Ӳ9,ӂ77Ҳ7 .............................................................................. iv
/jGӏFKYөWUX\ӅQQKұQGӳOLӋXÿLӋQWӱWUXQJJLDQGRFiFGRDQKQJKLӋS

T-VAN

ÿӫÿLӅXNLӋQÿѭӧF7әQJ&өF7KXӃFҩSSKpSOjQKjFXQJFҩS. ................................. iv
'$1+0Ө&&È&%Ҧ1* ........................................................................................v
'$1+0Ө&6ѪĈӖ ............................................................................................... vi
0Ө&/Ө& ............................................................................................................... vii
PHҪN MӢ ĈҪU .........................................................................................................1
1.

7tQKFҩp thiӃWÿӅ WjLQJKLrQFӭu ......................................................................................... 1

2.
2.1.

MөFWLrXQJKLrQcӭu ........................................................................................................... 3
MөFWLrXFKXQJ .................................................................................................................... 3

2.2.


MөFWLrXFө thӇ.................................................................................................................... 3

3.

ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu ...................................................................................... 3

4.
4.1.

3KѭѫQJSKiSQJKLrQFӭu ................................................................................................... 3
3KѭѫQJSKiSWKXWKұp sӕ liӋu ............................................................................................ 3

4.2.

3KѭѫQJSKiSSKkQWtFK ...................................................................................................... 4

5.

KӃt cҩu luұn Yăn ................................................................................................................. 5

&+ѬѪ1*&Ѫ6Ӣ /é/8Ұ19¬7+ӴC TIӈN Vӄ .............................................6
DӎCH VӨ &Ð1* ........................................................................................................6
1.1
1.1.1

Tәng quan vӅ dӏch vө F{QJYjFKҩWOѭӧng dӏch vө F{QJ .................................................... 6
.KiLQLӋm dӏch vө F{QJYjGӏch vө F{QJWUӵc tuyӃn ........................................................... 6

1.1.1.1


.KiLQLӋm dӏch vө F{QJ ....................................................................................................... 6

1.1.1.2

&iFORҥi dӏch vө F{QJ .......................................................................................................... 7
a.
b.
c.

Dӏch vө KjQKFKtQKF{QJ ............................................................................................ 7
Dӏch vө sӵ nghiӋSF{QJ.............................................................................................. 8
Dӏch vө F{QJtFK ......................................................................................................... 8

6˯ÿ͛ 3KkQOR̩i d͓ch vͭ F{QJ ...............................................................................9
1.1.1.3

Dӏch vө F{QJWUӵc tuyӃn .................................................................................................... 10

vii


1.1.2

a.
.KiLQLӋm .................................................................................................................. 10
b. ĈһFÿLӇm cӫa dӏch vө F{QJWUӵc tuyӃn .......................................................................... 10
c.
&iFPӭc dӏch vө F{QJWUӵc tuyӃn ................................................................................. 11
ChҩWOѭӧng dӏch vө YjGӏch vө F{QJ ................................................................................. 12


1.1.2.1

&iFÿһFWUѭQJFӫa dӏch vө ................................................................................................ 12

1.1.2.2

ChҩWOѭӧng dӏch vө ........................................................................................................... 13

1.1.3

0{KuQKÿiQKJLiFKҩWOѭӧng dӏch vө ............................................................................... 14

1.1.3.1

0{ KuQK năP khoҧng cich chҩt lѭӧng dӏch vө................................................................ 14

6ѫÿӗ 0{KuQKFKҩWOѭӧng dӏch vө .....................................................................16
1.1.3.2

Ĉo Oѭӡng chҩt lѭӧng dӏch vө: thang ÿo SERVQUAL YjSERVPERF............................. 17

1.2
1.2.1

Dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ ....................................................................................... 20
ĈһFÿLӇm cӫa dӏch vө F{QJWUӵc tuyӃn vӅ ThuӃ ............................................................... 20

1.2.2

ĈѫQYӏ cung cҩSFiFGӏch vө F{QJWUӵc tuyӃn vӅ ThuӃ .................................................... 20


1.2.3

ĈӕLWѭӧQJÿѭӧc cung cҩSFiFGӏch vө F{QJWUӵc tuyӃn vӅ ThuӃ ..................................... 22

1.2.4

&iFGӏch vө F{QJWUӵc tuyӃn vӅ ThuӃ ............................................................................... 22

1.2.4.1

Dӏch vө WX\rQWUX\Ӆn hӛ trӧ QJѭӡi nӝp thuӃ WUrQWUDQJWK{QJWLQÿLӋn tӱ ......................... 22

1.2.4.2

Dӏch vө ÿăQJNêWKXӃ, cҩSPmVӕ thuӃ.............................................................................. 23

1.2.4.3

Dӏch vө khai thuӃ ÿLӋn tӱ .................................................................................................. 24

1.2.4.4

Dӏch vө nӝp thuӃ ÿLӋn tӱ ................................................................................................... 26

1.2.5

&iFQKkQWӕ ҧQKKѭӣQJÿӃn chҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ YjVӵ KjLOzQJ
cӫa NNT ............................................................................................................................ 27


1.2.5.1

&iFQKkQWӕ ҧQKKѭӣQJÿӃn chҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ....................... 27

1.2.5.2

Sӵ KjLOzQJFӫa NNT ........................................................................................................ 30

1.2.5.3

1.2.5.2.1 .KiLQLӋm .......................................................................................................... 30
1.2.5.2.2 9DLWUzFӫa viӋFÿiSӭng sӵ KjLOzQJFӫa NNT ...................................................... 30
Mӕi quan hӋ giӳa chҩWOѭӧng dӏch vө F{QJWUӵc tuyӃQYjVӵ KjLOzQJFӫa NNT ........................ 31

1.3

0{KuQKQJKLrQFӭXYjFiFJLҧ thiӃt ................................................................................. 33

6˯ÿ͛ 0{KuQKOêWKX\͇t cͯDÿ͉ WjL ....................................................................33
1.4
1.4.1

&iFNӃt quҧ QJKLrQFӭXFyOLrQTXDQ ............................................................................... 34
NguyӉn Thӏ 1KjQ
.................................................................................................. 34

1.4.2

Ĉӛ HӳX1JKLrP
.................................................................................................... 34


1.4.3

NguyӉn TҩQ+ѭQJ
................................................................................................. 35

&+ѬѪ1*3+Æ17Ë&+7+ӴC TRҤNG CUNG CҨP DӎCH VӨ &Ð1*75ӴC
TUYӂN Vӄ THUӂ TҤI CӨC THUӂ.......................................................................36
Tӌ1+7+$1++Ï$.................................................................................................36
2.1
2.1.1

Giӟi thiӋu vӅ Cөc ThuӃ tӍQK7KDQK+yD ........................................................................... 36
Tә chӭc bӝ Pi\YjQKkQVӵ /mQKÿҥo Cөc thuӃ ............................................................. 36

viii


2.1.2

ChӭFQăQJQKLӋm vө ........................................................................................................ 36

2.2
2.2.1

ViӋc cung cҩSFiFGӏch vө F{QJWUӵc tuyӃn cӫa Cөc ThuӃ tӍQK7KDQK+yD ........................... 37
&iFGӏch vө F{QJWUӵc tuyӃn vӅ thuӃ ÿmÿѭӧc Cөc thuӃ 7KDQK+yDFXQJFҩp cho NNT 37

2.2.2


&iFEӝ phұn tham gia cung cҩp dӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ ........................... 37

2.2.3

KӃt quҧ cung cҩSFiFGӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ tӍQK7KDQK+yD............................ 38

2.2.3.1

Dӏch vө WX\rQWUX\Ӆn hӛ trӧ WUrQZHEVLWH&өc thuӃ .......................................................... 38

Bҧng 2.1: Sӕ Oѭӧt truy cұp website Cөc thuӃ 7KDQK+yDTXDFiFQăP ....................39
Bҧng 2.2: Sӕ OѭӧQJILOHWK{QJWLQFXQJFҩSOrQZHEVLWH&өc thuӃ ............................40
2.2.3.2

Dӏch vө ÿăQJNêWKXӃ, cҩSPmVӕ thuӃ.............................................................................. 40

BҧQJ7uQKKuQKFҩSPmVӕ thuӃ cho doanh nghiӋSJLDLÿRҥn 2010-2014 ..........41
2.2.3.3

Dӏch vө khai thuӃ ÿLӋn tӱ .................................................................................................. 42

Bҧng 2.4: Sӕ Oѭӧng thӫ tөFKjQKFKtQKGR&өc thuӃ cung cҩp trӵc tuyӃn ................43
Bҧng 2.5: Sӕ Oѭӧng doanh nghiӋp khai thuӃ ÿLӋn tӱ JLDLÿRҥn 2010-2014 ...............44
Bҧng 2.6: Sӕ Oѭӧng hӗ VѫNKDLWKXӃ ÿLӋn tӱ JLDLÿRҥn 2010-2014 ............................45
Bҧng 2.7: Sӕ lҫn hӋ thӕng khai thuӃ ÿLӋn tӱ bӏ sӵ cӕ JLDLÿRҥn 2010-2014) ...........46
2.2.3.4

Dӏch vө nӝp thuӃ ÿLӋn tӱ ................................................................................................... 47

Bҧng 2.8: ThӕQJNrVӕ Oѭӧng doanh nghiӋp nӝp thuӃ ÿLӋn tӱ QăP .................47

2.2.4

Nhӳng hҥn chӃ hiӋn nay cӫa viӋc cung cҩp dӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ tӍnh
7KDQK+yD ........................................................................................................................ 48

2.3
2.3.1

ĈiQKJLiFKҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn .................................................................. 51
7K{QJWLQPүXQJKLrQFӭu ................................................................................................ 51

Bҧng 2.9: ThӕQJNrORҥLKuQKGRDQKQJKLӋp .............................................................52
Bҧng 2.3KkQORҥLWKHRTX\P{Yӕn kinh doanh ..................................................52
BҧQJ3KkQORҥLWKHRQJjQKQJKӅ NLQKGRDQKFKtQK .........................................53
Bҧng 2.12: ThӕQJNrWҫn suҩt sӱ dөQJFiFGӏch vө F{QJWUӵc tuyӃn ........................54
2.3.2

ĈiQKJLiÿӝ tin cұy cӫDWKDQJÿREҵng hӋ sӕ tin cұ\&URQEDFK¶V$OSKD ......................... 54

Bҧng 2.13: CURQEDFK¶V$OSKDWKDQJÿR³6ӵ tin cұ\´ ...............................................54
Bҧng 2.14: &URQEDFK¶V$OSKD WKDQJÿR³&ѫVӣ vұt chҩW´ ........................................55
Bҧng 2.15: &URQEDFK¶V$OSKD WKDQJÿR³1ăQJOӵc phөc vө´ ...................................56
Bҧng 2.16: &URQEDFK¶V$OSKD WKDQJÿR³7KiLÿӝ phөc vө´ .....................................57
Bҧng 2.17: &URQEDFK¶V$OSKD WKDQJÿR³6ӵ ÿӗng cҧP´ ..........................................58
2.3.3

3KkQWtFKQKkQWӕ NKiPSKi()$
.................................................................................. 58

ix



Bҧng 2.18: KӃt quҧ U~WWUtFKQKkQWӕ .........................................................................59
2.3.4

KiӇPÿӏnh P{KuQKQJKLrQFӭu. ........................................................................................ 61

6˯ÿ͛ 0{KuQKQJKLrQFͱXÿ˱ͫFÿL͉u ch͑nh ......................................................61
2.3.5

3KkQWtFKKӗi quy tuyӃQWtQKEӝi ....................................................................................... 62

Bҧng 2.19: HӋ sӕ hӗi quy chuҭQKyDFӫDSKѭѫQJWUuQK ............................................64
2.3.6

ĈiQKJLiFKҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ tӍQK7KDQK+yD ........................... 64

2.3.6.1

ĈiQKJLiFKXQJ ................................................................................................................. 64

Bҧng 2.20: MӭFÿӝ KjLOzQJFӫD117ÿӕi vӟi dӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ
tӍQK7KDQK+yD ..........................................................................................................65
2.3.6.2

ĈiQKJLiWӯng yӃu tӕ. ....................................................................................................... 66

BҧQJĈiQKJLiPӭFÿӝ KjLOzQJFӫa NNT vӅ ³WUiFK nhiӋm nghӅ nghiӋS´......66
BҧQJĈLӇPÿiQKJLiYӅ ³WUiFKQKLӋm nghӅ nghiӋS´........................................67
BҧQJĈiQKJLiPӭFÿӝ KjLOzQJFӫa NNT vӅ ³1ăQJOӵc phөc vө´ .................68

BҧQJĈLӇPÿiQKJLiYӅ ³1ăQJOӵc phөc vө´ ...................................................69
BҧQJĈiQKJLiPӭFÿӝ KjLOzQJFӫa NNT vӅ ³0ӭFÿӝ tin cұ\´ .....................69
BҧQJĈLӇPÿiQKJLiYӅ MӭFÿӝ tin cұy...........................................................70
&+ѬѪ1*0ӜT SӔ GIҦ,3+È31Æ1*&$2&+Ҩ7/ѬӦNG DӎCH VӨ
&Ð1*75ӴC TUYӂN TҤI CӨC THUӂ ................................................................72
Tӌ1+7+$1++Ï$.................................................................................................72
3.1

1kQJFDRWUiFKQKLӋm nghӅ nghiӋp cӫDFiQEӝ thuӃ ....................................................... 72

3.2

1kQJFDRQăQJOӵc phөc vө cӫa hӋ thӕng dӏch vө F{QJWUӵc tuyӃn ................................. 75

3.3

1kQJFDRPӭFÿӝ tin cұy cӫa hӋ thӕng dӏch vө F{QJWUӵc tuyӃn ..................................... 83

KӂT LUҰ19¬.,ӂN NGHӎ...................................................................................88
KӂT LUҰN ...............................................................................................................88
KIӂN NGHӎ ..............................................................................................................89
DANH MӨ&7¬,/,ӊU THAM KHҦO ..................................................................92
PHӨ LӨC ..................................................................................................................95
PHӨ LӨC 1: BҦ1*&Æ8+ӒI KHҦ26È7...........................................................95
PHӨ LӨ&0­+Ï$&È&%,ӂ148$16È77521*&È&7+$1*Ĉ2 ....128
PHӨ LӨC 5: THӔ1*.Ç/2Ҥ,+Î1+'2$1+1*+,ӊ375Ç1Ĉӎ$%¬1 ....130
PHӨ LӨ&&URQEDFK$OSKDWKDQJÿR³6ӵ tin cұ\´ ...........................................131

x



PHӨ LӨ&&URQEDFK$OSKDWKDQJÿR³&ѫVӣ vұt chҩW´ .....................................132
PHӨ LӨ&&URQEDFK$OSKDWKDQJÿR³1ăQJOӵc phөc vө´ ...............................133
PHӨ LӨ&&URQEDFK$OSKDWKDQJÿR³7KiLÿӝ phөc vө´ .................................134
PHӨ LӨ&&URQEDFK$OSKDWKDQJÿR³6ӵ ÿӗng cҧP´.....................................135
PHӨ LӨC 11: KӂT QUҦ 3+Æ17Ë&+1+Æ17Ӕ .+È03+È()$ ...............136
PHӨ LӨC 12: Ma trұn hӋ sӕ WѭѫQJTXDQJLӳDFiFQKkQWӕ ....................................140
PHӨ LӨC 13: KӂT QUҦ 3+Æ17Ë&++ӖI QUY TUYӂ17Ë1+%ӜI ..............141
PHӨ LӨC 14: KӂT QUҦ 3+Æ17Ë&+7+Ӕ1*.Ç............................................143

xi


3+Ҫ10Ӣ ĈҪU
1. 7tQKFҩSWKLӃWÿӅWjLQJKLrQFӭX
&ѫ TXDQ 7KXӃ ӣ ViӋt Nam vӯD Oj Fѫ TXDQ KjQK FKtQK 1Kj Qѭӟc thӵc hiӋn
chӭF QăQJ TXҧQ Oê QKj Qѭӟc vӅ ThuӃ ÿӗng thӡL Oj FѫTXDQ FXQJ FҩS FiF Gӏch vө
F{QJFKRQJѭӡi nӝp thuӃ (NNT). ViӋc cung cҩp dӏch vө F{QJFKR117FyWKӇ ÿѭӧc
thӵc hiӋn bҵQJ KuQK WKӭc truyӅn thӕng, trӵc tiӃp tҥi trө sӣ cӫD Fѫ TXDQ WKXӃ hoһc
trӵc tuyӃQWK{QJTXDP{LWUѭӡng mҥQJPi\WtQKPҥng Internet).
;X KѭӟQJ SKiW WULӇQ F{QJ QJKӋ WK{QJ WLQ Fӫa nӅn kinh tӃ hiӋQ ÿҥL FKR SKpS
QJѭӡLGkQGRDQKQJKLӋp sӱ dөng nhiӅu loҥi huQKJLDRGӏFKKjQKFKtQKKӳu hiӋXKѫQ
so vӟi viӋc phҧi trӵc tiӃSÿӃQFѫTXDQWKXӃ nӝp hӗ VѫWKXӃ hoһc nӝp hӗ VѫTXDEѭX
ÿLӋn, nӝp thuӃ trӵc tiӃp tҥLQJkQKjQJNKREҥF&KtQKÿLӅXÿyÿzLKӓL1JjQKWKXӃ
phҧLFyORҥLKuQKQӝp hӗ VѫWKXӃ, nӝp thuӃ ÿLӋn tӱ, gi~SFKRGRDQKQJKLӋp tӯ nhiӅu
QѫLNKiFQKDXYjFiFK[DQKDXYӅ mһWÿӏDOêNK{QJPҩt thӡLJLDQFKLSKtFKRYLӋc
ÿLOҥLÿӇ nӝSÿѭӧc hӗ VѫWKXӃ, tiӅn thuӃ ÿ~QJTXLÿӏnh.
NhӳQJQăPJҫQÿk\1JjQK7KXӃ ÿmÿҭy mҥnh ӭng dөQJF{QJQJKӋ WK{QJWLQ
WURQJFiFKRҥWÿӝng quҧQOêWKXӃ, gҳn chһt vӟLTXiWUuQKFҧLFiFKKjQKFKtQKWKXӃ
nhҵP QkQJ FDR KLӋu lӵc, hiӋu quҧ hoҥW ÿӝng cӫa hӋ thӕng thuӃ; Thӵc hiӋQ F{QJ

khai, minh bҥFKKRiWKӫ tөFKjQKFKtQKWKXӃ; Thӵc hiӋQOLrQNӃWWK{QJWLQYӟLFiF
BӝQJjQKYjFiFÿѫQYӏ OLrQTXDQÿҧm bҧRWtQKÿӗng bӝ, hiӋu quҧ trong quҧQOêYj
phөc vө doanh nghiӋSYjQJѭӡL GkQ1JjQK 7KXӃ FNJQJÿmWULӇn khai cung cҩp rҩt
nhiӅu dӏch vө F{QJWUӵc tuyӃn nhҵm phөc vө QJѭӡi nӝp thuӃ YjGRDQKQJKLӋSÿѭӧc
thuұn lӧLKѫQWURQJWKӵc hiӋQQJKƭDYө thuӃ.
Tuy nhLrQ WKHR NӃt quҧ QJKLrQ Fӭu cӫa TұS ÿRjQ Gӳ liӋu quӕc tӃ - khu vӵc
Ĉ{QJ1DPi,'*$6($1
F{QJEӕ hӗLWKiQJWҥi Hӝi thҧR7jLFKtQK9LӋt
1DP9LHWQDP)LQDQFH
WKuWtQKWUXQJEuQKWKӡLJLDQFiFGRDQKQJKLӋp
WUrQWKӃ giӟLGjQKFKRYLӋc nӝp thuӃ mӛLQăPOjJLӡQKѭQJWҥi ViӋW1DPOj
giӡ. Trong sӕ nhӳng dӏch vө F{QJ PjGRDQKQJKLӋp phҧi thӵc hiӋQWKѭӡQJ[X\rQ
nhҩWOjFiFGӏch vө thuӃ (khai thuӃÿyQJWKXӃOjPWKӫ tөc thuӃ
OjFiF
dӏch vө hҧLTXDQOjGӏch vө vӅ ÿăQJNê doanh nghiӋS«

1


Theo sӕ liӋXF{QJEӕ tҥi Nghӏ quyӃt sӕ 19/NQ-&3QJj\FӫD&KtQK
Phӫ vӅ nhӳng nhiӋm vө, giҧLSKiSFKӫ yӃu cҧi thiӋQP{LWUѭӡQJNLQKGRDQKQkQJ
FDR QăQJ Oӵc cҥnh tranh quӕF JLD  WKu WtQK WUXQJ EuQK WKӡL JLDQ FiF GRDQK QJKLӋp
thuӝF FiF Qѭӟc ASEAN- GjQK FKR YLӋc nӝp thuӃ mӛL QăP Oj  JLӡ WURQJ ÿy
,QGRQHVLDOjJLӡ7KiL/DQOjJLӡ3KLOLSSLQHVOjJLӡ0DOD\VLDOj
giӡ%UXQHLOjJLӡ6LQJDSRUOjJLӡFzQWҥi ViӋW1DPQăPOjJLӡ Fy
NKiF ELӋt mӝW FK~W VR vӟL EiR FiR FӫD ,'* $6($1
 1JRjL QJX\rQ QKkQ Fy TXi
nhiӅu thӫ tөFKjQKFKtQKYӅ thuӃ WKuOêGRFKѭDӭng dөng triӋWÿӇ FiFGӏch vө F{QJ
trӵc tuyӃn vӅ thuӃ ÿyQJYDLWUzFKӫ yӃu.
Cөc ThuӃ 7KDQK +yD ÿѭӧc giao nhiӋm vө quҧQ Oê WKX WKXӃ WUrQ ÿӏD EjQ

tӍnh Thanh +yD YӟL KѫQ  GRDQK QJKLӋS  QJjQ Kӝ sҧn xuҩt kinh doanh
FiWKӇKѫQ322.100 FiQKkQWKXӝc diӋn nӝp thuӃ thu nhұSFiQKkQJҫn 1 triӋu
hӝ nӝp thuӃ sӱ dөQJÿҩWSKLQ{QJQJKLӋp. Vӟi sӕ Oѭӧng hӗ VѫNKDLWKXӃ, chӭng
tӯ nӝp thuӃ cҫn tiӃp nhұQYj[ӱ OêOrQÿӃQKjQJWUăPQJjQOѭӧt hӗ VѫWKiQJ9u
vұy, tӯ QăP  QJRjL YLӋc cung cҩS FiF Gӏch vө F{QJ WKHR SKѭѫQJ SKiS
truyӅn thӕng tҥi trө sӣ FѫTXDQ7KXӃ, Cөc ThuӃ 7KDQK+yDÿmWULӇn khai cung
cҩp mӝt sӕ dӏch vө F{QJWUӵc tuyӃn ӣ FiFPӭFÿӝ NKiFQKDXWUrQWUDQJWK{QJWLQ
ÿLӋn tӱ ZHEVLWH
WUrQSKҫn mӅm tra cӭXKyDÿѫQWUӵc tuyӃn, tra cӭXWK{QJWLQ
NNT trӵc tuyӃQWUrQKӋ thӕng khai thuӃ qua mҥng, nӝp thuӃ qua mҥng internet
vv...nhҵm phөc vө QJѭӡLGkQYjGRDQKQJKLӋSWUrQÿӏDEjQÿѭӧc thuұn lӧLKѫQ
trong viӋc thӵc hiӋQQJKƭDYө NrNKDLYjQӝp thuӃ.
7X\QKLrQKLӋu quҧ cӫa viӋc cung cҩSFiFGӏch vө F{QJWUӵc tuyӃn tӯ thӡLÿLӇm
triӇQNKDLÿӃn nay vүQFKѭDÿѭӧF[HP[pWÿiQKJLiPӝWFiFKFө thӇ&KѭD[iFÿӏnh
ÿѭӧc nhӳng yӃu tӕ WiFÿӝQJÿӃn chҩWOѭӧng cung cҩp dӏch vө F{QJWUӵc tuyӃn cӫa
Cөc ThuӃĈһc biӋWOjYүQFKѭDFyEҩt kǤ mӝt cuӝc khҧRViWWәng thӇ QjRYӅ mӭFÿӝ
KjLOzQJFӫa doanh nghiӋSÿӕi vӟLFiFGӏch vө F{QJWUӵc tuyӃn do Cөc ThuӃ cung
cҩS9uQKӳQJOêGRQrXWUrQ7{LÿmOӵa chӑQĈӅ WjL³ĈiQKJLiFK̭WO˱ͫng d͓ch vͭ
F{QJWU͹c tuy͇n t̩i Cͭc Thu͇ t͑QK7KDQK+yD´ÿӇ OjPOXұQYăQWKҥc sӻ quҧn trӏ
kinh doanh.

2


2. 0өFWLrXQJKLrQFӭX
2.1. 0өFWLrXFKXQJ
NhҵP QkQJ FDR FKҩW Oѭӧng dӏch vө F{QJ WUӵc tuyӃn tҥi Cөc thuӃ tӍnh Thanh
+yD JyS SKҫQ U~W QJҳn thӡi gian thӵc hiӋQ FiF thӫ tөF KjQK FKtQK WKXӃ, phөc vө
QJѭӡL GkQ Yj GRDQK QJKLӋS WUrQ ÿӏD EjQ ÿѭӧc thuұn lӧL KѫQ WURQJ YLӋc thӵc hiӋn
QJKƭDYө NrNKDLYjQӝp thuӃ.

2.2. 0өFWLrXFөWKӇ
- HӋ thӕQJKyDFѫVӣ OêOXұQYjWKӵc tiӉn vӅ dӏch vө F{QJWUӵc tuyӃn YӅWKXӃ
- ĈiQKJLiWKӵc trҥng cung cҩSFiFGӏch vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ tӍnh
7KDQK+yDWURQJQKӳQJQăPJҫQÿk\
- ĈӅ xuҩWFiFJLҧLSKiSQKҵPQkQJFDRFKҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn tҥi
Cөc ThuӃ tӍQK7KDQK+yD
3. ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭX
- Ĉӕi tѭӧQJQJKLrQFӭu cӫa luұQYăQOj1Kӳng vҩQÿӅ OLrQTXDQÿӃQFiFGӏch
vө F{QJWUӵc tuyӃn tҥi Cөc ThuӃ tӍQK7KDQK+yD
- ĈӕLWѭӧng khҧRViW/jFiFGRDQKQJKLӋp, tә chӭc nӝp thuӃ WUrQÿӏDEjQWӍnh
7KDQK+yDÿDQJVӱ dөQJFiFGӏch vө F{QJWUӵc tuyӃn do Cөc thuӃ cung cҩp.
- PhҥPYLQJKLrQFӭu:
+ VӅ NK{QJ JLDQ &iF Gӏch vө F{QJ WUӵc tuyӃQ ÿѭӧc cung cҩp tҥi Cөc ThuӃ
tӍQK7KDQK+yD
+ VӅ thӡi gian: Sӕ liӋXQJKLrQFӭu qua bӕQQăP-2014. Sӕ liӋu khҧRViW
thӵc hiӋQQăP
4. 3KѭѫQJSKiSQJKLrQFӭX
4.1. 3KѭѫQJSKiSWKXWKұSVӕOLӋX
- 3KѭѫQJSKiSWKXWKұp sӕ liӋu thӭ cҩp: Thu thұSWjLOLӋu, sӕ liӋu tӯ FiF3KzQJ
FKX\rQP{QFӫa Cөc ThuӃ 7KDQK+yD6ӕ liӋXEiRFiRWәng kӃWKjQJQăPFӫa Cөc
ThuӃ tӍQK7KDQK+yD'ӳ liӋXNKDLWKiFWӯ FiFSKҫn mӅm ӭng dөng quҧQOê7KXӃ
cӫa Cөc ThuӃ tӍQK 7KDQK +yD 7KX WKұp tӯ ViFK EiR WҥS FKt FiF TX\ӃW ÿӏnh cӫa
&KtQK SKӫ, Bӝ 7jL FKtQK 7әng cөc ThuӃ FiF WUDQJ WLQ ÿLӋn tӱ FiF EiR FiR FiF
QJKLrQFӭu khoa hӑc.

3


- 3KѭѫQJSKiSWKXWKұp sӕ liӋXVѫFҩS7{LVӱ dөQJSKѭѫQJSKiSÿLӅu tra chӑn
mүu. Thu thұSWK{QJWLQWӯ 117WK{QJTXDEҧng hӓi.

BҧQJFkXKӓLÿLӅXWUDÿѭӧF[k\Gӵng gӗPFiFPөc sau:
+ PhҫQ ÿҫu cӫa bҧng hӓLÿѭӧc thiӃt kӃ vӟL FiFFkXKӓi dҥQJ/LNHUWÿӇ thu
thұSWK{QJWLQYӅ mӭFÿӝ KjLOzQJFӫD117ÿӕi vӟi dӏch vө F{QJWUӵc tuyӃn do Cөc
thuӃ tӍQK7KDQK+yDFXQJFҩp.
+ Phҫn tiӃSWKHRÿѭӧc thiӃt kӃ vӟLFiFFkXKӓi nhҵm thu thұSWK{QJWLQFѫEҧn
cӫa NNT.
4X\P{PүXÿLӅXWUDÿѭӧF[iFÿӏQKWKHRF{QJWKӭc:
n = (Sӕ Oѭӧng biӃn * 5).
7URQJÿy
Q4X\P{PүXÿLӅu tra.
Sӕ Oѭӧng biӃQ/jFiFQKkQtӕ OLrQTXDQÿӃn mӭFÿӝ KjLOzQJFӫD117ÿӕi vӟi
dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ ÿѭӧF[iFÿӏQKWURQJP{KuQKQJKLrQFӭu (25 biӃn).
Dӵ kiӃQNtFKWKѭӟc mүXFKRQJKLrQFӭXOj
n = (25 * 5) = 125.
1KѭYұy sӕ OѭӧQJQJѭӡi nӝp thuӃ ÿѭӧFÿLӅu tra tӕi thiӇXOj125 doanh nghiӋp.
Sӕ liӋXVѫFҩS7{LWLӃQKjQKWKXWKұp bҵQJFiFKJӱi bҧQJFkXKӓLÿLӅXWUDÿm
chuҭn bӏ sҹn qua mҥng Internet tӟLFiFGRDQKQJKLӋp hiӋQÿDQJVӱ dөQJFiFGӏch vө
F{QJWUӵc tuyӃn do Cөc ThuӃ tӍQK7KDQK+yDFXQJFҩSWK{QJTXDÿӏa chӍ KzPWKѭ
ÿLӋn tӱ PjGRDQKQJKLӋSÿmÿăQJNêÿӇ giao dӏch qua mҥng vӟi Cөc thuӃ).
Tәng sӕ bҧQJFkXKӓi gӱLTXDÿӏa chӍ WKѭÿLӋn tӱ cӫDFiFGRDQKQJKLӋSOj
FyGRDQKQJKLӋp gӱi kӃt quҧ trҧ lӡi bҧQJFkXKӓLÿLӅXWUDWURQJÿyFyEҧng
FkXKӓi hӧp lӋ ÿѭӧc GQJFKRQJKLrQFӭu.
4.2. 3KѭѫQJSKiSSKkQWtFK
 3KѭѫQJ SKiS WKӕQJ Nr P{ Wҧ: Tӯ FiF Vӕ liӋu thu thұS ÿѭӧF [k\ Gӵng hӋ
thӕng biӇu bҧQJÿӇ SKkQWtFKÿiQKJLiWKӵc trҥng cung cҩp dӏch vө F{QJWUӵc tuyӃn
tҥi Cөc thuӃ tӍQK7KDQK+yD

4



3KѭѫQJSKiSVRViQK7UrQ FѫVӣ FiFFKӍ WLrXÿmÿѭӧFWtQKWRiQ ÿӅ WjLVӱ
dөQJSKѭѫQJSKiSQj\ÿӇ VRViQKFiFFKӍ WLrXWKHRWKӡLJLDQNK{QJJLDQ
3KѭѫQJSKiSSKkQWtFKQKkQWӕ NKiPSKi7ӯ nguӗn sӕ liӋu thu thұSÿѭӧc,
ÿӅ WjL WKӵc hiӋn kiӇP ÿӏQK WKDQJ ÿR EҵQJ SKѭѫQJ SKiS SKkQ WtFh hӋ sӕ tin cұy
&URQEDFK$OSKDYjSKkQWtFKQKkQWӕ NKiPSKi()$
3KѭѫQJSKiSKӗi quy tuyӃQWtQKEӝL7UrQFѫVӣ kӃt quҧ SKkQWtFKQKkQWӕ
NKiP SKi ÿӅ WjL Vӱ dөQJ SKѭѫQJ SKiS Kӗi quy tuyӃQ WtQK EӝL ÿӇ kiӇP ÿӏnh mӕi
quan hӋ giӳa chҩWOѭӧng dӏch vө F{QJWrӵc tuyӃn vӅ thuӃ vӟi sӵ KjLOzQJFӫa NNT.
Tҩt cҧ FiFSKkQWtFKWtQKWRiQÿѭӧc xӱ OêEӣi phҫn mӅm SPSS 16.0.
5. .ӃW cҩu luұn Yăn
1JRjLSKҫn mӣ ÿҫXYjNӃt luұn, luұQYăQQJKLrQFӭu gӗPFKѭѫQJVDX
&KѭѫQJ&ѫVӣ OêOXұQYjWKӵc tiӉn vӅ dӏch vө F{QJ
&KѭѫQJ3KkQWtFKWKӵc trҥng cung cҩp dӏch vө F{QJWUӵc tuyӃn vӅ thuӃ tҥi
Cөc thuӃ tӍQK7KDQK+yD
&KѭѫQJ0ӝt sӕ giҧLSKiSQkQJFDRFKҩWOѭӧng dӏch vө F{QJWUӵc tuyӃn tҥi
Cөc ThuӃ tӍQK7KDQK+yD

5