![\"C\u00e1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1ch-t\u00ednh-ti\u1ec1n-l\u01b0\u01a1ng-l\u00e0m-th\u00eam-gi\u1edd-m\u1edbi-nh\u1ea5t-n\u0103m-2015-300x187.jpg\")
<\/h2>\n<\/h2>\nTh\u00f4ng t\u01b0 23\/2015\/TT-BL\u0110TBXH<\/a><\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 08\/08\/2015 h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam v\u00e0o ng\u00e0y th\u01b0\u1eddng, l\u01b0\u01a1ng l\u00e0m ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd,l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n Th\u00f4ng t\u01b0 23\/2015\/TT-BL\u0110TBXH<\/a><\/strong> h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng.<\/span><\/p>\n a. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo th\u1eddi gian<\/strong><\/span><\/p>\n T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 23\/2015\/TT-BL\u0110TBXH<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo th\u1eddi gian nh\u01b0 sau:<\/span><\/p>\n Trong \u0111\u00f3:<\/span><\/p>\n Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/strong>:<\/span><\/p>\n M\u1ee9c \u00edt nh\u1ea5t b\u1eb1ng 150%<\/strong> so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi gi\u1edd l\u00e0m th\u00eam v\u00e0o ng\u00e0y th\u01b0\u1eddng;<\/span><\/p>\n M\u1ee9c \u00edt nh\u1ea5t b\u1eb1ng 200<\/strong>% so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi gi\u1edd l\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n;<\/span><\/p>\n M\u1ee9c \u00edt nh\u1ea5t b\u1eb1ng 300%<\/strong> so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi gi\u1edd l\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo ng\u00e0y.<\/span><\/p>\n V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n Ti\u1ec1n l\u01b0\u01a1ng trong h\u1ee3p \u0111\u1ed3ng c\u1ee7a anh A l\u00e0 5.000.000 \u0111\u1ed3ng (l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng v\u1edbi s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf b\u1eafng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p l\u00e0 26 ng\u00e0y\/th\u00e1ng). Anh A l\u00e0m 50 gi\u1edd t\u0103ng ca ng\u00e0y th\u01b0\u1eddng trong th\u00e1ng v\u00e0 kh\u00f4ng c\u00f3 gi\u1edd t\u0103ng ca n\u00e0o sau 22h t\u1ed1i. V\u1eady ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a anh A nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0<\/em><\/span><\/p>\n Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3\u00a0 l\u00e0 5.000.000 \u0111\u1ed3ng\/26\/8 = 24.038 \u0111\u1ed3ng\/gi\u1edd <\/em><\/span><\/p>\n Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd ng\u00e0y th\u01b0\u1eddng 24.038 x 150% x 50 = 1.802.850 \u0111\u1ed3ng\/th\u00e1ng<\/em><\/span><\/p>\n V\u1eady t\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng n\u00e0y anh A nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 5.000.000 + 1.802.850 = 6.802.850 \u0111\u1ed3ng\/th\u00e1ng<\/em><\/span><\/p>\n b. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/span><\/p>\n T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 23\/TT-BL\u0110TBXH<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m nh\u01b0 sau:<\/span><\/p>\n V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n Anh A l\u00e0m ra 3,000 s\u1ea3n ph\u1ea9m trong th\u00e1ng v\u1edbi \u0111\u01a1n gi\u00e1 l\u00e0 3,000 \u0111\u1ed3ng\/chi\u1ebfc. \u0110\u1ec3 ho\u00e0n th\u00e0nh s\u1ed1 l\u01b0\u1ee3ng n\u00e0y, Anh A \u0111\u00e3 th\u1ef1c hi\u1ec7n 200 gi\u1edd l\u00e0m b\u00ecnh th\u01b0\u1eddng v\u00e0 60 gi\u1edd l\u00e0m th\u00eam ng\u00e0y v\u00e0 kh\u00f4ng c\u00f3 gi\u1edd t\u0103ng ca n\u00e0o sau 22h. Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Anh A \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n L\u01b0\u01a1ng s\u1ea3n ph\u1ea9m gi\u1edd = 3,000 chi\u1ebfc x 3000\u0111\/260 gi\u1edd = 34,625 \u0111\u1ed3ng\/gi\u1edd<\/em><\/span><\/p>\n L\u01b0\u01a1ng s\u1ea3n ph\u1ea9m gi\u1edd th\u01b0\u1eddng =\u00a0 34,625 \u0111\u1ed3ng\/gi\u1edd x 200 gi\u1edd = 6,923,000 \u0111\u1ed3ng<\/em><\/span><\/p>\n L\u01b0\u01a1ng s\u1ea3n ph\u1ea9m l\u00e0m th\u00eam gi\u1edd = 34,625 \u0111\u1ed3ng\/gi\u1edd x 60 gi\u1edd x 150% = 3.116.250 \u0111\u1ed3ng<\/em><\/span><\/p>\n T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng anh A nh\u1eadn \u0111\u01b0\u1ee3c trong th\u00e1ng l\u00e0\u00a0 6,923,000 + 3,116,250 = 10,041,250 \u0111\u1ed3ng\/th\u00e1ng<\/em><\/span><\/p>\n T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 23\/2015\/TT-BLT\u0110TBXH quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo th\u1eddi gian nh\u01b0 sau:<\/span><\/p>\n b. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/span><\/p>\n T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 23\/2015\/TT-BLT\u0110TBXH quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m nh\u01b0 sau:<\/span><\/p>\n a. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo th\u1eddi gian<\/strong><\/span><\/p>\n T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 23\/2015\/TT-BL\u0110TBXH quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo th\u1eddi gian nh\u01b0 sau:<\/span><\/p>\n Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam = {Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x M\u1ee9c \u00edt nh\u1ea5t 150% ho\u1eb7c 200% ho\u1eb7c 300% + Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x M\u1ee9c \u00edt nh\u1ea5t 30% + 20% x Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd v\u00e0o ban ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng} x S\u1ed1 gi\u1edd l\u00e0m th\u00eam v\u00e0o ban \u0111\u00eam.<\/span><\/p>\n V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n Gi\u1ea3 s\u1eed \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m ng\u00e0y b\u00ecnh th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 A th\u00ec: <\/em><\/span><\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u1ea3 \u00edt nh\u1ea5t l\u00e0: <\/em><\/span><\/p>\n 150% A + 30% A+ 20% A<\/em><\/span><\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 \u00edt nh\u1ea5t\u00a0 l\u00e0: <\/em><\/span><\/p>\n 200% x A+ 30% x A + (20% x 200% x A)<\/em><\/span><\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1ea3 nh\u01b0 sau: 300% x A + 30% x A + 20% x (300% x A)<\/em><\/span><\/p>\n \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y th\u00ec ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 tr\u00ean , ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n b. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/strong><\/span><\/p>\n T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 23\/2015\/TT-BL\u0110TBXH<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m nh\u01b0 sau:<\/span><\/p>\n Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam = {\u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x M\u1ee9c \u00edt nh\u1ea5t 150% ho\u1eb7c 200% ho\u1eb7c 300% +\u00a0 \u0110\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x M\u1ee9c \u00edt nh\u1ea5t 30% + 20% x\u00a0 \u0110\u01a1n gi\u00e1 ti\u00ean l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m v\u00e0o ban ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng } x S\u1ed1 gi\u1edd l\u00e0m th\u00eam v\u00e0o ban \u0111\u00eam ho\u1eb7c S\u1ed1 s\u1ea3n ph\u1ea9m l\u00e0m th\u00eam v\u00e0o ban \u0111\u00eam.<\/span><\/p>\n M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c<\/a><\/span><\/p>\n \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n1. C\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n
![\"C\u00e1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1ch-t\u00ednh-l\u01b0\u01a1ng-l\u00e0m-th\u00eam-gi\u1edd-m\u1edbi-nh\u1ea5t-n\u0103m-2015-1.jpg\")
<\/p>\n\n
![\"C\u00e1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1ch-t\u00ednh-l\u01b0\u01a1ng-l\u00e0m-th\u00eam-gi\u1edd-m\u1edbi-nh\u1ea5t-n\u0103m-2015-2.jpg\")
<\/p>\n2. C\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n
a. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo th\u1eddi gian<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n
![\"C\u00e1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1ch-t\u00ednh-l\u01b0\u01a1ng-l\u00e0m-th\u00eam-gi\u1edd-m\u1edbi-nh\u1ea5t-n\u0103m-2015-3.jpg\")
<\/p>\n![\"C\u00e1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1ch-t\u00ednh-l\u01b0\u01a1ng-l\u00e0m-th\u00eam-gi\u1edd-m\u1edbi-nh\u1ea5t-n\u0103m-2015-4.jpg\")
<\/p>\n3. C\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam<\/strong><\/span><\/h2>\n