PHAP LUAT - AN NINH THlTONG MAI
Ban pha gia va cac bien pliap doi plio cua doanli nghiep Viet Nam trong thoii gian tii
(Tiep theo sd 12/2010)
• PGS-TS NGUYEN THANH BINH
3. Mgt so bign phdp giup DN Viet Nam chu dgng ddi pho vdi cdc vis. kien BPG
3.1. Cliudn bi sdn sdng vdi cdc vu kien
Theo n h a n djnh ciia cac c h u y e n gia kinh te, giai doan nay la giai d o a n m a XK cd n h i e u n h a n g dau hieu b a t dn, vi cac DN b a n dja tai n h a n g thj tru'dng ldn n h a My, EU... gap n h i d u khd k h a n , n e n k h a n a n g lam dung cdng cu k i e n CBPG dd'i vdi cdc DN Viet Nam h o a n t o a n cd t h e xay r a b a t ca luc nao^.
Song song vdi nd, s a c e p ve c a n h t r a n h trong t a do hda thu'dng m a i giaa c a c qud'c gia, cung vdi n h a n g h a n h vi tra dua, cdc chie'n lapc c a n h t r a n h ciia cac t a p doan ldn trong bd'i c a n h khiing h o d n g thi n h a n g nu'dc XK n h a Viet Nam se p h a i ddi m a t vdi n h a n g nguy cd kien CBPG. Tinh de'n nay, t r e n t o a n cdu cd k h o a n g 2 0 0 b i e n p h a p p h a n biet ddi xa va hdn 130 vu viec d a n g dapc thilc h i e n . Nhang qud'c gia d a n ddu vd p h a n biet dd'i xa thu'dng m a i la Lien minh chau Au (EU), Nga. Dac. An Dp, Indonesia.
Trung Qud'c va Hoa Ky. N h a vay, vdi n e n kinh te' h a d n g m a n h vao XK va lpi t h e c a n h t r a n h chu ye'u bdng gia re n h a Viet Nam h i e n nay, nguy cd bj kien d nu'dc ngoai la r a t ldn. Theo tdng k e t cua VCCI, n a m 2009 la n a m b a n r p n va n h a c dau cho nhidu DN Viet Nam vdi 7 vu kien BPG t r e n 6 thj t r a d n g k h a c n h a u (bang thd'ng ke m d t sd vu kien BPG lien quan d e n Viet Nam n a m 2009). (Xem bdng ben).
Vdi tinh hinh suy thoai k i n h te' d k h d p ndi, so vu kien n h d m de'n h a n g XK Viet Nam se gia t a n g . Va k h d n g chi t a Au, My, ndi n h a s a n xuat hay dd xet s a n p h a m gia re t a Viet Nam. Kien Viet Nam p h a gia hien gid cdn xuat p h a t t a An Dp va Brazil.
Chuyen gia dil d o a n thdi gian tdi se cdn t h e m k i e n tung do kinh te' Viet Nam p h u t h u d c n h i e u vao XK.
Do dd, cac DN p h d i tim e a c h sd'ng chung vdi t r a n g t h a i lien tuc ddi phd vdi cac vu kien BPG i r e n cac
18 I THUONGMfll So 13/2010
Bang: Tho'ng k e m o t so' v u k i e n BPG l i e n quan d e n Viet Nam tuf 0 1 / 0 1 / 2 0 0 9 de'n 3 1 / 1 0 / 2 0 0 9
Thatu 1 2 3 4 5
M$t hang Giay
Giay va dS giay cao su Jul nhila PE
DTa ghi DVD May di6u hoa
Nt/dcld^n Braxin Canada HoaKy An Op
ThS NhT Ky Ngudn: Hdi dong Td vdn cdc bien phdp phong ve
tliddng mgi qudc le (Hgi dong TRC)
thi t r a d n g . Viec c h u a n bi s d n s a n g cho cac vu kien t h e h i e n ngay d h o a t d d n g c h u a n bj, xay dilng he thd'ng sd s a c h m i n h b a c h .
Theo k h o a n 2, Didu 2 cua Hiep d i n h , cac chi phi d a p c tinh t o a n t r o n g m i n h c h a n g BPG thdng t h a d n g t r e n cd sd sd s a c h ciia n h a XK hoac nha s a n x u a t la dd'i t a p n g d a n g difpc didu tra vdi dieu kien la sd s a c h n a y phu h d p vdi c a c nguyen tdc kc toan du'dc c h a p n h a n r d n g r a i tai n a d c XK vd phan a n h m d t e a c h h p p ly c a c chi phi di k e m vdi \1ec s a n x u a t va b a n h a n g h d a d a n g difdc xem xet. Cac cd quan cd t h a m quydn se xem xet t a t ca cac bang chi'fng s d n cd vd viec p h a n bd chi phi, trong dd bao gdm cd c a c b d n g chu'ng do n h d XK h o a c n h a san xuat cung cap trong qua trinh dieu tra vdi didu kien la viec p h a n bd t r e n thu'c te' da d a p c n h a XK hoar n h a s a n x u a t s a d u n g trong qua k h a , d a c biet la ail d u n g trong \acc xay d a n g thdi gian k h a u hao thich hpp va h a n m a c cho p h e p chi tieu xay difng C(! ban va c a c chi phi p h a t tridn k h a c . T r a khi da difdc p h a n a n h trong sil p h a n bd chi phi Iheo qui djnh tai m u c n a y , cac chi phi se d a p c didu chinh mot e a c h thich h p p dd'i vdi (;ac h a n g m u c chi phi k h d n g t h a d n g xuyen difdc s a d u n g dc ' .; i.-ji ^^^o j^oat d p n g s a n x u a t trong t a d n g lai v , j / h o a ( 'on tai, h o a c trong trUdng h p p cac chi phi troi _ ; gj^ri
P H U P LUAT
- AN NINH THUDNG MAI Ea
Gidy d e p XK Viet Nam phdi doi mat vdi thue chong bdn phd gid
dieu tra bj a n h h a d n g bdi c a c h o a t d d n g khi bdt ddu s a n xuat^.
Do dd, vice cac DN h o a n t h i e n h e thd'ng sd sdeh chang ta ke' todn phu hdp vd'i cac quy djnh cua luat phap va c h u a n mile qud'c te, lau t r a ddy du hd sd vd tinh hinh kinh d o a n h n h d m c h u a n bj s d n s d n g cac c h a n g ca, cac lap luan c h a n g m i n h k h d n g BPG cua DN. td chac n h a n su, dil trii kinh phi, xay dilng cac phadng a n bao vc lpi ich cua DN... la cdng viec vd cung cdn thie't. Ne'u d a p c c h u a n bi ky DN Viet Nam van cd t h e la ngadi t h d n g k i e n . Vu k i e n BPG tlii PE la mdt vi du. T h d n g qua c a c so lieu gidi trinh, Bd Tha<ing mai My da p h a i b a c bd 31 t r e n 34 ly do CBPG cua DN My daa ra ddi vdi DN Viet Nam. Dil kie'n ngay 1 8 / 3 / 2 0 1 0 , Bp T h a p n g m a i My sc daa ra quye't djnh cud'i cung vd s a n p h a m tui PE ciia Viet Nam. Theo ba Chi Mai - Cue Q u a n ly Canh tranh, Bd Cdng Thu'dng. s a n p h a m tui PE cua Viet Nam cd the bj a p dung m a c thud' trung b i n h khoang 2,7%. (day m a mu'c thuc k h a t h a p - n h a n xet ciia mpt chuyen gia p h a p luat My)'-'.
3.2. Tilde hicn cam kci vc gid vd phdt tridn da dgng hod sdn piidm - lhi trddng nhdm gidm thidu rui ro
* Tilde hien cam ket ve gid
Thdi gian qua, thj t r a d n g XK chu ye'u ciia Viet Nam lai t a p trung vao n h a n g khu vilc thj t r a d n g ldn n h a My, EU. Day la n h a n g k h u vile thj t r a d n g cd nguy cd ddi m a t vdi k i e n BPG cao. Dien h i n h la EU, thj t r a d n g d a n g cd s d l a p n g vu k i e n CBPG nhidu n h a t vdi c a c DN Viet Nam (10 vu). Vi n h a
n g a n h t h u y s a n , t h e o T S . Dinh Thj My Loan, t h a n h vien h d i d d n g t a va'n CBPG - chd'ng t r p c a p - til ve (VCCI), s a u My, thj t r a d n g XK thiiy s a n ldn nha't ciia Viet Nam h i e n n a y la EU (chie'm 26"/)) d a n g cd n h a n g d d n g t h a i k h d n g t h u a n t a m d t so DN d thj t r a d n g n a y . Vdi c a c k h u vilc thj t r a d n g cd nguy cd cao, thilc h i e n c a c cdc c a m ke't vd gia t h a d n g d a p c c a c qud'c gia XK dp d u n g .
C a m ke't gid la viec n h a s d n xuat, XK c a m ke't s a a ddi m a c gia b a n (tang gia len) h o a c c a m ke't n g a n g XK vdi gia bj coi Id BPG h a n g h o d . D a y la m d t thod t h u a n til n g u y e n giaa cdc n h a s a n .xuat, XK va n a d c NK. Khi m d t cam ke't gia dapc c h a p t h u a n , qua t r i n h didu tra s e c h a m d a t . H i e n n a y , cam ke't gia d a p c coi la m p t b i e n p h a p dd'i phd chii dpng cua cac n a d c XK trong cac vu kien CBPG, d a c biet dd'i vdi c a c s a n p h a m cdng n g h i e p . Trong giai d o a n 1995 - 2 0 0 1 t r e n t h e gidi da cd 34 n a d c thilc h i e n cam ke't gid, trong dd cd 10 n a d c c h a a p h a i la t h a n h vien W T O . . C a m ke't gid cd au d i e m la n h a n h c h d n g h d n vd it td'n k e m h d n so vdi viec p h a i h o a n t a t cudc didu t r a ctia cd quan didu t r a ve BPG. Hdn n a a cdc n h a s a n xuat, XK d n a d c bj kien se dapc h a d n g p h d n ldn c h e n h lech t r a d e va sau cam ke't t a n g gid b a n t h a y cho viec n o p thue' CBPG cho n a d c NK.
Theo ldi k h u y e n ciia tie'n si Peter Koenig. luat s a cao cap cua Van p h d n g l u a t Squire S a n d e r s , trong hdi t h a o CBPG d a p c td c h a c tai Viet Nam n g a y 1 0 / 3 / 2 0 1 0 , thi cdc Cty Viet Nam "chaa cd nhidu ky n a n g " dd'i phd vdi kidn chd'ng p h a gia, du vu kien ddu tien n h a ai cung bie't la Hoa Ky cdo budc Viet Nam BPG ca da trdn dien r a da 10 n a m nay. Mat k h a c do Viet Nam d gdn Trung Qud'c, n a d c d a p c coi la t a m diem cua c a c vu kien c:hdng p h a gid t r e n the gidi, "mdi khi Trung Qud'c cd s a n p h a m n d m trong d i e n dieu tra chd'ng p h a gia, cdc qud'c gia k h a c cd h a n g XK tadng t a ludn n d m trong dien cd nguy cd cao." Cho n d n e a c h td't n h a t dd'i vdi c a c DN Vict Nam la thilc h i e n c a m ke't vd gia t r e n cdc thj t r a d n g n h a y c a m va d a d a n g hod thj t r a d n g XK n h d m giam thieu riii ro phu t h u d c vao m p t vai khu vile thi t r a d n g .
DN XK cfing cdn lau y rdng, dp d u n g cam ke't vd gia. DN p h a i dd'i m a t vdi viec giam " ^
THUONGMfll So 13/2010 I 1 9
PHAP LUAT - AN NINH THII0NG MAI
<^^ k h a n a n g c a n h t r a n h vd gid cua h a n g XK, c h a p n h a n thilc h i e n c a c thii t u c h d n h c h i n h n g h i e m n g a t va p h a c t a p h d n trong giao djch XK...
Vi vay cdn cd sil c a n n h d c ky ladng cdc ye'u td ve kinh t e . xa hdi, luat p h a p , k h a n a n g c a n h t r a n h . . . va tie'n h a n h da d a n g h o a s a n p h a m - thi t r a d n g XK trade khi thilc h i e n b i e n p h a p n a y .
* Da dgng hod sdn phdm - thi trddng XK Mdt trong n h a n g ly do khie'n cdc qudc gia khdi k i e n CBPG la kim n g a c h XK h a n g h o a vao thj t r a d n g dd t a n g n h a n h g a y a n h h a d n g de'n h o a t ddng sdn xuat, k i n h d o a n h cua DN ndi dja. Do dd viec cac DN n a d c XK c u n g t a p trung vao m d t k h u vilc thj tru'dng lam gia t a n g n h a n h nguy cd bi kidn BPG. Theo tie'n si Peter Koenig, ly do dd gd Viet Nam d a n g dd'i dien vd'i nguy cd bj kien chd'ng p h d gia cao, la do h a n g xuat s a n g Hoa Ky t a n g m a n h . Kim ngach XK dd gd t a Viet Nam t a n g 10 ldn trong 10 n a m qua. De giam thie'u nguy cd bj kien BPG cac DN cdn chu d d n g xay dilng chie'n lapc da d a n g hoa s a n p h a m va da p h a p n g hoa thi t r a d n g XK dd p h a n t a n rui ro, t r a n h t a p t r u n g XK vdi khd'i lapng ldn vao mdt n a d c , vi didu n a y cd t h e t a o ra cd sd cho cac n a d c khdi kien BPG. Theo h a d n g dd, edc DN cdn chu t r p n g de'n c a c thj t r a d n g ldn (Trung Qud'c, N h a t Ban..) cdc thi t r a d n g mdi ndi (Han Qud'c, U c . ) cdc thi t r a d n g mdi (SNG, Trung Ddng, Nam Phi...), d d n g t h d i , gidm b d t h o a t d d n g s d n xuat, XK s a n p h a m cd gia r e . Ben c a n h dd cdn t a n g cadng khai t h a c thi t r a d n g ndi dja - m d t thj tradng cd tiem n a n g p h a t tridn. Day la n h a n g kinh nghiem due rut d a p c t a sau cdc vu kien BPG ca tra, ca b a s a cua My t r a d e day.
Ddng thdi vdi h o a t d d n g da d a n g hoa s a n p h a m - thj tradng, cdc DN cung cdn t a n g cadng a p dung cac bien p h a p c a n h t r a n h phi gid dd n a n g cao k h a n a n g c a n h t r a n h ciia h a n g XK t h a y cho c a n h t r a n h b d n g gia t h a p . Dd la p h a i ddu t a n a n g cao c h a t lu'png sdn p h a m , d a y m a n h c a c djch vu h a u m a i , tie'p thj q u a n g cao, dp d u n g c a c didu kien m u a b a n cd lpi cho k h d c h h a n g . . .
3.3. Nghien cdu tdng cddng cd che hdp tdc 3 ben de bdo ve DN trddc nhdng phdn quyet khdng phu hdp vdi cdc qui dinh cua WTO
Vdi xu h a d n g b a o hd m a u djch gia t a n g va Viet Nam tim each day m a n h XK, c a c DN Viet Nam cdn t a n g cu'dng k h a n a n g c h u n g sd'ng lau dai vdi cac vu kien thifo'ng mai. Dc ddi phd vdi cac vu kien BPG, c a c DN cdn cd su' chii d d n g lien ke't ca ba dd'i
2 0 I THUONGMfll So 13/2010
tapng, dd la: DN, h i e p hdi DN va Nha n a d c . Thilc c h a t ciia viec t a o dilng md'i quan he giila 3 b e n : Nha n a d c - Hiep hdi DN va DN n h d m b a n b a c trong viec d a a r a n h a n g k i e n nghj cd gia tri.
* Dd'i vdi DN
Cac DN la ddi t a p n g t h a m gia trifc tie'p vao XK, edn c h u a n bj s a n s a n g cho m i n h , b d t ddu t a n h a n g k h a u b a n ddu n h a sd s a e h k i n h d o a n h , h e thdng tai chinh m i n h b a c h . . . de cd t h e c h a n g minh dapc c u n g n h a til b a o ve d a p c m i n h t r o n g c a c tradng h d p gap p h a i p h a n b i e t dd'i xvl.
DN k h d n g n e n chu t r p n g s a n xua't vd XK hang gid r e . Ne'u tha'y cd nguy cd bi k i e n CBPG, hay chd'ng trp c a p , p h a i c h u a n bi sdn edc dieu kien nhif hd sd so s a c h ke' t o a n , cd sd p h a p ly cung n h a sil phd'i h d p c h a t c h e giaa c a c DN c u n g n g d n h nghe de c h u a n bi t h e o k i e n .
Cdc DN c u n g cdn c h u y e n t a vai trd la dd'i tapng thilc hien s a n g chu d d n g trong viec t a o dilng nhang chinh sdeh tich cifc cho mdi t r a d n g kinh doanh tai n a d c m i n h t h d n g qua viec t h a m gia y kie'n vdi Hiep hdi. cdng d d n g DN t h a m gia d a m p h d n n h d m gia t a n g c a c qui djnh b a o ve DN trong cdc Hiep djnh song p h a d n g va d a p h a d n g .
* Dd'i vdi Hiep hdi, cdng ddng DN
Vdi id c d c h d a i d i e n cho DN, Hiep hpi, cdng ddng DN cdn trie'n k h a i n h i e u h o a t d d n g n h d m ho trd DN, h i e p hdi t r o n g v a n dd giai quye't cac phan biet dd'i xxi. Trong n h i e u t r a d n g h d p , n h a n g cd gdng cua DN k h d n g cd n h i d u y n g h i a khi b a n t h a n cac quy djnh da cd n h a n g b a t ldi cho h p . Do dd, Hiep hdi va cdng d d n g DN n h a n tie'p c a n , tie'n h d n h dam p h a n s a a ddi cdc qui djnh la cd hdi de Nhd nadc va DN c u n g h d p t d c vi quydn lpi c h u n g ciia ndn kinh te' t h d n g qua viec t h u c d a y d a m p h d n cdc saa dd'i t h e o h a d n g p h u h d p vdi quydn lpi ciia Viet Nam.
Hiep hdi, c o n g d d n g DN cdn p h a t huy vai trd ciia m i n h t r o n g viec n g h i e n cau va d a a ra dd xuat dd'i vdi c h i n h phu.
B e n c a n h d o , c a c vu kien cd t h e s e k h d n g chi dien r a d cdc m a t h a n g truyen thd'ng, thj tradng truydn thd'ng m a dien r a d nhidu m a t h a n g vd tren nhidu thj t r a d n g k h d c . C h i n h vi vay, c a c h i e p hdi DN va c a c DN cdn phd'i h p p va cd tie'ng ndi chung trong chie'n l a p c XK. C a c hie ijfj c u n g cdn p h a i ehu d d n g h a d n g d a n DK j j ^ ^ y..-^
p h a p ly, ciing n h a t a p h p p c a c L ar , ^a cac (Xem tiep trui
PHAP LUAT - AN NINH THlTONG MAI
C§^ djnh hoac: k h d n g xac dinh diing so tidn p h a t c h a m nop thi c(i quan thud' xac djnh so tidn p h a t c h a m nop va t h d n g b a o cho ngadi n o p thud' bie't.
- Tradng h p p sau 3 0 ngay, ke t a ngdy he't thdi h a n n o p thue', ngadi n o p t h u d c h a a n o p tidn thue' va tidn p h a t c h a m n o p thi cd quan thud' t h d n g b a o cho ngadi n o p thud' bie't so tien thud' np va tidn p h a t c h a m n o p .
- Ngu'di nop thue khdng bj p h a t cham nop tinh tren so tien thuc nd trong thd'i gian gia han nop thue'.
* DN: Cd quan thue c6 thdm quyen gi trong viec xU ly vi phgm phdp ludt ve thue?
• Nha trfvan: Didu 18, ND so 13 quy djnh t h a m quyen xa ly vi p h a m p h d p luat vd thud' cua cd quan thu thuc' n h a sau:
1. Nhan vien T h u d d a n g thi h d n h cdng vu cd quydn:
a) Phat c a n h cao;
b) Phat tidn den 200.000 ddng dd'i vd'i cdc h a n h vi vi p h a m ve thu tuc thue quy djnh tai Nghj djnh nay.
2. Dpi t r a d n g Dpi Thue' trong p h a m vi c h a c n a n g , n h i e m vu cd quyen:
a) Phat c a n h cao;
b) P h a t tidn de'n 5 . 0 0 0 . 0 0 0 d d n g ddi vdi c a c h a n h vi vi p h a m vd thu tuc thuc' quy djnh tai Nghj djnh nay.
3. Chi cue t r a d n g Chi cue T h u c , trong p h a m vi dja b a n q u a n ly cua m i n h , cd quydn:
a) P h a t c a n h cao;
b) P h a t tidn de'n 2 0 . 0 0 0 . 0 0 0 d d n g ddi vdi h a n h vi vi p h a m quy dinh tai c a c Didu 7, 8, 9. 10 va Didu
11 Nghj djnh n a y ;
c) P h a t tidn dd'i vdi h a n h vi vi p h a m quy djnh tai c a c Didu 12, 13, 14, 16 vd Didu 17 Nghj dinh nay;
d) Tich thu t a n g vat. p h a d n g tien dapc s a dung de thilc h i c n h a n h vi vi p h a m p h d p luat vd thue;
d) Ap d u n g b i e n p h a p k h d c p h u c h a u qua quy djnh tai k h o a n 3 Didu 6 Nghi djnh n a y .
4. Cue tnfdng Cue Thue', trong p h a m vi dja ban quan ly eua m i n h , cd quydn:
a) P h a t c a n h cao;
b) P h a t tidn de'n 1 0 0 . 0 0 0 . 0 0 0 d d n g dd'i vdi hanh vi vi p h a m c a c thu tuc t h u d quy djnh tai cac Dieu 7, 8, 9, 10 va Didu 11 Nghj dinh n a y ;
c) P h a t tidn dd'i vdi h a n h vi vi p h a m quy djnh tai cdc Didu 12, 13. 14, 16 va Dieu 17 Nghj djnh nay;
d) Tjch thu t a n g vat, p h a d n g tien dapc s a dung de thu'c h i e n h a n h vi vi p h a m p h a p l u a t ve thue;
d) Ap d u n g b i e n p h d p k h d c p h u c h a u qua quy djnh tai k h o a n 3 Didu 6 Nghj djnh nay".
L.S: D A G LY (thdc hicn)
BAN PHA GIA...
(Tiep theo trang 20)
bien p h a p phdng ve tich cifc. Vai trd cua hiep hdi DN ho'n liic n a o he't cdn du'dc t h e h i c n rd trong t r a d n g hpp cd khie'u kien CBPG, chdng trp c a p .
* Ddi vdi Ciiinh phu
Chinh phu cdn ra s o a t lai va didu chinh toan bd n h a n g chinh s a c h cd t h e bj dd'i t a c quy t h ^ n h trd cap n h a gid thue dat, lai s u a t n g a n h a n g . . .
Ben c a n h dd, C h i n h p h u cd t h e xem xet, n g h i e n cau dd khdi kien lai cac ddi tac c a n c a t a cac quy dinh cua WTO, ne'u cdc quy
2 2 I THUONGMfll So 13/2010
djnh a p thud cho h a n g XK Vict Nam qud cao. Day la dieu chi cd Chinh phu mdi lam dapc. Trong thifc te', nhidu qud'c gia k h a c n h a c a c n a d c EU, Trung Qud'c, An Dp, T h a i Lan... c u n g da t a n g khdi k i e n dd'i vdi Hoa Ky xoay q u a n h viec dp d u n g p h a d n g p h d p qui vd 0 (zeroing), s a d u n g trong tinh todn bien dp p h a gid cua WTO. Theo p h a d n g p h a p n a y nhidu m a t h a n g Viet Nam XK vao My gia cao c u n g c d n d a p c tinh bien dp p h a gia la a m , c h a k h d n g thd gia cao ddu coi la k h d n g BPG. N h a n g m a t h a n g cd bien dp phd gia cao la (am) s e bu lai n h a n g m a t h a n g cd gia t h a p , b i e n dp p h a gia (dadng).
N h a vay, nhidu m a t h a n g ciia
Viet Nam cd gia t h a p ciing k h d n g t h e bj coi la BPG. Tuy n h i e n , Bd T h a d n g m a i My chi ap d u n g p h a d n g p h a p quy vd 0 nay dd'i vdi qud'c gia n a o khdi kien m i n h . Khdng it qud'c gia da t h d n g k i e n . Viet Nam h o a n toan cd thd t h d n g k i e n ne'u c h u a n bj ddy dii cdc didu k i e n p h a p ly cdn thie't.
' Hiep hdi Che bie'n vd XK thuy sdn Viet Nam (VASEP), Hgi thdo
"Pimp luat vd hdnh nghiem trong cdc vu kien CBPG (CBPG) tgi EU", 02/10/2009
" WTO. KIwdn 2 dieu 2 Hiep diiili CBPG
" Phdng Tliddng mgi vd cdng nghiep VicL Nam, www.vcci.com.vn
