{"id":19634,"date":"2012-05-16T16:46:42","date_gmt":"2012-05-16T16:46:42","guid":{"rendered":""},"modified":"2012-05-16T16:46:42","modified_gmt":"2012-05-16T16:46:42","slug":"can-don-gian-hoa-thu-tuc-ho-tro-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=19634","title":{"rendered":"C\u1ea7n \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p"},"content":{"rendered":"

Xung quanh g\u00f3i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p 29.000 t\u1ef7 \u0111\u1ed3ng ch\u00ednh th\u1ee9c v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t, b\u00ean c\u1ea1nh nh\u1eefng lo ng\u1ea1i v\u1ec1 kh\u00f3 kh\u0103n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p c\u0169ng \u0111\u00e1nh gi\u00e1 cao s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7 gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n.<\/STRONG> 

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Theo TS. V\u0169 Ti\u1ebfn L\u1ed9c, Ch\u1ee7 t\u1ecbch Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), g\u00f3i h\u1ed7 tr\u1ee3, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh, ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 h\u1ea1n \u0111\u1ed3ng th\u1eddi v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng m\u1ee5c ti\u00eau chung l\u00e0 ki\u1ec1m ch\u1ebf l\u1ea1m ph\u00e1t, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4\u2026 th\u1ec3 hi\u1ec7n Ch\u00ednh ph\u1ee7 \u0111\u00e3 n\u1eafm b\u1eaft s\u00e1t sao t\u00ecnh h\u00ecnh, s\u1eb5n s\u00e0ng quan t\u00e2m chia s\u1ebb kh\u00f3 kh\u0103n v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p (DN), t\u1ea1o d\u1ef1ng s\u1ef1 tin t\u01b0\u1edfng c\u1ee7a c\u00e1c DN c\u00f3 th\u1ec3 tr\u1ee5 v\u1eefng ph\u00e1t tri\u1ec3n trong th\u1eddi gian t\u1edbi. C\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau t\u1eeb ph\u00eda doanh nghi\u1ec7p nh\u01b0: c\u00f3 \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf TNDN \u00edt \u00fd ngh\u0129a v\u00ec nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp, nh\u01b0ng quan \u0111i\u1ec3m h\u1ebft s\u1ee9c quan tr\u1ecdng trong g\u00f3i gi\u1ea3i ph\u00e1p n\u00e0y l\u00e0 g\u1eafn v\u1edbi vi\u1ec7c gi\u1ea3i quy\u1ebft kh\u00f3 kh\u0103n nh\u1ea5t th\u1eddi c\u1ee7a DN v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p ti\u1ec1n t\u1ec7 v\u00e0 y\u00eau c\u1ea7u v\u1ec1 t\u00e1i c\u1ea5u tr\u00fac, vi\u1ec7c ho\u00e3n, gi\u00e3n thu\u1ebf TNDN gi\u00fap c\u00e1c DN c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c ph\u00e1t tri\u1ec3n, t\u1ea1o ra th\u1ecb tr\u01b0\u1eddng cho c\u00e1c DN kh\u00e1c, c\u00e1c DN v\u1ed1n m\u1ea1nh c\u00f3 th\u1ec3 m\u1ea1nh h\u01a1n. <\/FONT><\/P>

\u0110\u1ed1i t\u01b0\u1ee3ng c\u00e1c DN \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n trong c\u00e1c DN \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp m\u00e0 c\u00e1c DN \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch gi\u00e1n ti\u1ebfp th\u00f4ng qua quan h\u1ec7 mua b\u00e1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, do \u0111\u00f3 g\u00f3i gi\u1ea3i ph\u00e1p n\u00e0y s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng lan t\u1ecfa. Bi\u1ec7n ph\u00e1p l\u1ea7n n\u00e0y tri\u1ec3n khai t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ed3ng b\u1ed9, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m li\u00ean quan \u0111\u1ebfn gi\u1ea3m chi ph\u00ed, ho\u00e3n gi\u00e3n gi\u1ea3m thu\u1ebf, ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t, gi\u00fap DN gi\u1ea3m chi ph\u00ed. <\/FONT><\/P>

C\u00f3 th\u1ec3 n\u00f3i, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m r\u1ea5t t\u1ed1t \u0111\u1ec1 r\u00e0 so\u00e1t l\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng DN s\u1ebd ph\u1ea3i gi\u1ea3m xu\u1ed1ng nhi\u1ec1u nh\u01b0ng \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng h\u1eb3n lo ng\u1ea1i, quan tr\u1ecdng l\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh th\u1eadt s\u1ef1 c\u1ee7a c\u00e1c DN.<\/FONT><\/P>

C\u00e1c gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c \u0111\u01b0a ra l\u00e0 \u0111\u1ed3ng b\u1ed9, nh\u01b0ng qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh, c\u00e1c doanh nghi\u1ec7p \u0111ang r\u1ea5t c\u1ea7n ti\u1ebfp s\u1ee9c k\u1ecbp th\u1eddi. Do \u0111\u00f3, vi\u1ec7c \u0111\u1ea9y nhanh c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec1 ra, \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m.<\/FONT><\/P>

Th\u1ef1c t\u1ebf, hi\u1ec7n nay c\u00e1c DN g\u1eb7p kh\u00f3 trong vi\u1ec7c chi ph\u00ed \u0111\u1ea7u v\u00e0o cao v\u00e0 \u0111\u1ea7u ra g\u1eb7p kh\u00f3 kh\u0103n, h\u00e0ng t\u1ed3n kho t\u0103ng m\u00e0 nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 do gi\u00e1 v\u1ed1n cao, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u cao, ho\u1eb7c do qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p y\u1ebfu.<\/FONT><\/P>

V\u1ec1 t\u1ea1o \u0111\u1ea7u ra, Ch\u00ednh ph\u1ee7 \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng t\u1eadp trung th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p thi\u1ebft th\u1ef1c, hi\u1ec7u qu\u1ea3 \u0111\u1ec3 \u0111\u1ea9y nhanh vi\u1ec7c th\u1ef1c hi\u1ec7n, gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh trong ph\u1ea1m vi qu\u1ea3n l\u00fd, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, v\u1ed1n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, v\u1ed1n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia\u2026, n\u1ebfu th\u1ef1c hi\u1ec7n t\u1ed1t, th\u00ec \u00e1p l\u1ef1c v\u1ec1 \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i t\u1ecfa. <\/FONT><\/P>

DN c\u0169ng mong mu\u1ed1n \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng ph\u1ea1m vi gi\u1ea3m, gi\u00e3n ho\u1eb7c ho\u00e3n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t VAT, t\u1eeb \u0111\u00f3 gi\u1ea3m gi\u00e1, k\u00edch th\u00edch ti\u00eau th\u1ee5, c\u00f3 th\u00eam l\u1ef1c c\u1ea7u, gi\u1ea3i quy\u1ebft h\u00e0ng h\u00f3a t\u1ed3n kho.<\/FONT><\/P>

Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan \u0111\u1ea1i di\u1ec7n cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u00f4ng L\u1ed9c c\u0169ng cho r\u1eb1ng, \u0111i\u1ec1u quan tr\u1ecdng, DN c\u1ea7n ph\u00e1t huy n\u1ed9i l\u1ef1c c\u1ee7a m\u00ecnh.  <\/FONT><\/P>

B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n s\u1edbm th\u00e0nh l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (DNVVN), \u0111\u1ec3 t\u1ea1o ra ngu\u1ed3n v\u1ed1n l\u1edbn h\u01a1n \u1ee7y th\u00e1c c\u00e1c NH th\u01b0\u01a1ng m\u1ea1i cho c\u00e1c DNVVN vay, h\u1ec7 th\u1ed1ng qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng \u0111\u1ec3 DNVVN ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n NH.<\/FONT><\/P>

Vi\u1ec7c Ch\u00ednh ph\u1ee7 c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng cho c\u00e1c DN c\u1ea7n tri\u1ec3n khai t\u00edch c\u1ef1c h\u01a1n, b\u00ean c\u1ea1nh vi\u1ec7c \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c DN c\u00f3 c\u00f4ng \u0103n vi\u1ec7c l\u00e0m, gi\u1ea3i ph\u00f3ng t\u1ed3n kho l\u00e0 h\u1ebft s\u1ee9c \u0111\u00fang h\u01b0\u1edbng. <\/FONT><\/P>

Tuy nhi\u00ean, hi\u1ec7n nay, c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng nhi\u1ec1u d\u1ef1 \u00e1n l\u1edbn \u0111\u1ea7u t\u01b0 c\u00f4ng, c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5ng th\u1ea7u \u0111\u01b0a nguy\u00ean v\u1eadt li\u1ec7u, lao \u0111\u1ed9ng sang\u2026 Do \u0111\u00f3, c\u1ea7n c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p c\u00f3 t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c DN, \u0111\u1eb7c bi\u1ec7t DNVVN ti\u1ebfp c\u1eadn c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng, mua s\u1eafm c\u00f4ng.<\/FONT><\/P>

C\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ed9 tr\u00ecnh t\u0103ng c\u00e1c lo\u1ea1i ph\u00ed, c\u00e1c lo\u1ea1i gi\u00e1 v\u1eadt t\u01b0 c\u01a1 b\u1ea3n \u0111\u1ea7u v\u00e0o, gi\u00e3n l\u1ed9 tr\u00ecnh t\u0103ng gi\u00e1 \u0111i\u1ec7n, than, x\u0103ng d\u1ea7u\u2026, tr\u00e1nh \u00e1p d\u1ee5ng th\u00eam lo\u1ea1i ph\u00ed m\u1edbi nh\u01b0 ph\u00ed \u0111\u1ec3 h\u1ea1n ch\u1ebf ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay.<\/FONT><\/P>

B\u00ean c\u1ea1nh nh\u1eefng bi\u1ec7n ph\u00e1p v\u1edbi DNVVN, \u00f4ng L\u1ed9c c\u0169ng \u0111\u1ec1 ngh\u1ecb c\u00f9ng v\u1edbi qu\u00e1 tr\u00ecnh c\u01a1 c\u1ea5u l\u1ea1i n\u1ee3, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c d\u1ef1 \u00e1n \u1ea3nh h\u01b0\u1edfng kinh t\u1ebf x\u00e3 h\u1ed9i, an sinh x\u00e3 h\u1ed9 t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9, t\u0103ng c\u01b0\u1eddng h\u1ed7 tr\u1ee3 t\u00edn d\u1ee5ng. C\u00f9ng v\u1edbi h\u1ea1 l\u00e3i su\u1ea5t, vi\u1ec7c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c DN ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c ngu\u1ed3n v\u1ed1n t\u00edn d\u1ee5ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. Kinh nghi\u1ec7m tr\u01b0\u1edbc \u0111\u00e2y, c\u00f3 nhi\u1ec1u l\u1ea7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p tr\u1ea7n l\u00e3i su\u1ea5t, hay h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t nh\u01b0ng kh\u00f4ng ph\u1ea3i c\u00f3 nhi\u1ec1u DN ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c.<\/FONT><\/P>

\u0110\u1ec1 \u00e1n 30 \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng g\u00f3i gi\u1ea3i ph\u00e1p, tuy nhi\u00ean DN tr\u00f4ng \u0111\u1ee3i vi\u1ec7c tri\u1ec3n khai tr\u00ean th\u1ef1c t\u1ebf c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u00f3, \u0111\u1ec3 th\u1ef1c s\u1ef1 \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch, th\u1eddi gian, chi ph\u00ed cho DN. \u0110\u1ed3ng th\u1eddi, c\u1ea7n s\u1edbm c\u00f4ng b\u1ed1 s\u1edbm \u0111\u1ecbnh h\u01b0\u1edbng v\u1ec1 t\u00e1i c\u1ea5u tr\u00fac n\u1ec1n kinh t\u1ebf. \u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh c\u00e1c DN \u0111\u1ecbnh v\u1ecb l\u1ea1i m\u00ecnh, thay \u0111\u1ed5i chi\u1ebfn l\u01b0\u1ee3c kinh doanh, chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 qu\u1ea3n tr\u1ecb. Khi c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c DN c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 h\u01a1n h\u01b0\u1edbng \u0111i, \u0111\u1ea3m b\u1ea3o g\u1eafn k\u1ebft nh\u1eefng n\u1ed7 l\u1ef1c ng\u1eafn h\u1ea1n \u0111\u1ec3 gi\u1ea3m chi ph\u00ed, duy tr\u00ec s\u1ea3n xu\u1ea5t v\u1edbi nh\u1eefng n\u1ed7 l\u1ef1c d\u00e0i h\u1ea1n trong vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac h\u01b0\u1edbng t\u1edbi c\u01a1 c\u1ea5u kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n.

                                                                    Theo T\u00e0i ch\u00ednh \u0111i\u1ec7n t\u1eed<\/EM><\/STRONG><\/FONT><\/P><\/SPAN><\/p>\n","protected":false},"excerpt":{"rendered":"

Xung quanh g\u00f3i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p 29.000 t\u1ef7 \u0111\u1ed3ng ch\u00ednh th\u1ee9c v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t, b\u00ean c\u1ea1nh nh\u1eefng lo ng\u1ea1i v\u1ec1 kh\u00f3 kh\u0103n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p c\u0169ng \u0111\u00e1nh gi\u00e1 cao s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7 gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua giai \u0111o\u1ea1n kh\u00f3 kh\u0103n. Theo TS. […]<\/p>\n","protected":false},"author":2,"featured_media":19628,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[63],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19634"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19634"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19634\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/19628"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}