Các giải pháp vĩ mô nhằm tăng nội địa hoá trong các doanh nghiệp sản xuất xe máy ở việt nam

1967 LV.TIiS j DHKTQD « x o fsyaJ ^S*>J C psccj ea s C -)! i?-'1 > o r >3 - o [ ?1 m ua tô3 ãM> p=d j a >/ m a tM > !£ TRUONG DAI HOC KINH TE QUOC DAN * * * VU HOANG GIANG CAC GIAI PHAP VI MO NHAM TANG NOI DIA HO A TRONG CAC DOANH NGHIEP SAN XU AT XE MAY O VIET NAM DAI HOC KTQD trungtam THONG TIN THl/VIEN — T I • Chuyen nganh: KINH TE THVONG MAI LU AN VAN THAC SY KINH TE NGUOl HUONG DAN KHOA HOC: PGS.TS NGUYEN THUA LOC DA I HOC KTQD TRUNGTAM THONG TIN THUl/IEIt Ha Noi, 2006 JUti edm du Trong qua trinh lam luan van, toi da nhan dupe rat nhieu sir quan tarn giup nhiet tinh cua thay co giao, ban be va ngudi than Toi xin tran bay to str cam on sau sSc tdi: - PGS.TS Nguyen Thira Loc, giao vien hudng dan true tiep da tan tinh chi bao cho toi - Ban lanh dao va tap the CBCNV Bo Cong Nghiep - Ban lanh dao va tap the CBCNV Cue Hai Quan Ha Noi - Cac thay co giao Khoa Thuong Mai Da quan tarn tao dieu kien giup do, ung ho va dong gop nhieu y kien qui bau de toi hoan luan van Toi cung muon bay to su cam on tdi ban be va ngudi than da giup dong vien suot qua trinh hoc tap va nghien cuu MUCLUC Trang Danh muc cac chu viet tat Danh muc cac bang, bieu Tom tat luan van MO DAU ChUOng NHUNG VAN DE v! MO DOI V6l NOI DIA HOA TRONG CAC DOANH NGHIEP SAN XUAT XE MAY 1.1 Sit can thiet noi dia hoa cac doanh nghiep san xuat xe may d Viet Nam 1.1.1 Khai niem ve xe may va noi dia hoa xe may 1.1.2 Su can thiet noi dia hoa xe may 1.2 Cac nhan to anh hudng den noi dia hoa Nhan to ben doanh nghiep 1.2.2 Nhan to ben ngoai doanh nghiep 14 1.3 Cac giai phap vi mo nham tang noi dia hoa 19 1.3 Khai niem giai phap vi mo 19 1.3 Phan loai cac giai phap 19 1.4 Kinh nghiem cua cac nudc ve noi dia hoa xe may va kha nang van dung vao Viet Nam 21 Kinh nghiem cua cac nude 21 1.4.2 Kha nang van dung kinh nghiem cua cac nudc vao Viet Nam 27 Chuong PHAN TICH THUC TRANG CAC GIAI PHAP v! MO DOi VdI NOI DIA HOA TRONG CAC DOANH NGHIEP SAN XUAT XE MAY VIET NAM 29 2.1 Thuc trang san xuat, kinh doanh va noi dia hoa xe may 29 2.1.1 Thuc trang san xuat, kinh doanh cua cac doanh nghiep 29 2.1.2 Tinh hinh noi dia hoa cua cac doanh nghiep hien 43 2.2 Thuc trang cac giai phap vi mo da ap dung va tac dong doi voi noi dia hoa 53 2.2.1 Giai doan cam nhap khau xe nguyen chiec 53 2.2.2 Giai doan dua muc han ngach dupc phep nhap khau 54 2.2.3 Giai doan thue theo ty le noi dia hoa 56 2.2.4 Giai doan ap dung thue theo san pham 58 2.2.5 Cac quy dinh ve ty le noi dia hoa phai dat dupe 59 2.2.6 Cac quy dinh ve chat lupng linh kien, xe may san xuat va nhap khau 60 2.2.7 Cac chfnh sach khac nhdm khuyen khfch tang noi dia hoa 63 2.3 Ket uan rut ravv cac giai ppap vi mo da ap ddun 65 2.3 Nhung uu diem 65 2.3.2 Nhung nhupc diem 67 2.3.3 Nhung van de dat can giai quyet 71 Chuang CAC GIAI PHAP v! MO NHAM TANG NOI DIA HOA TRONG cac doanh nghiep san xuat xe may d viet NAM 75 3.1 Quan diem, dinh huOng chien lupc va muc tieu cua nganh 75 3.1.1 Quan diem phat trien ve noi dia hoa 75 3.1 Dinh huong phat trien 77 3 Muc tieu cua nganh 78 3.2 Cac giai phap v! mo chu yeu nhdm tang noi dia hoa xe may 79 3.2 Giai phap doi voi Nha nuoc 79 3.2.2 Giai phap do'i voi cac ca quan co lien quan 87 3.3 Nhung dieu kien doi vOi doanh nghiep de thuc hien cac giai phap 92 3.3.1 Dieu kien ve thi truong 92 3.3.2 Xay dung cac trung tam nghien cuu 94 3.3.3 Xay dung chien lupc tai chfnh 94 3.3.4 Giai phap de nhap khau, san xuat xe ga va xe phan khoi lon 95 3.3.5 Dieu kien ve nguPn nhan luc 96 KETLUAN 97 TAI LIEU THAM KHAO 99 PHU LUC 101 CAC CHU VIET TAT TRONG LUAN VAN CN Cong nhan DN Doanh nghiep FDI Doanh nghiep co von dau tu nude ngoai HVN Cong ty xe may Honda Viet Nam NDH Noi dia hoa SYM Cong ty xe may SYM Viet Nam SUZUKI Cong ty xe may Suzuki Viet Nam TB Trung binh TNHH Trach nhiem huu han Yamaha Cong ty xe may Yamaha Viet Nam WTO To chuc Thuong mai the gidi DANH MUC CAC BANG BIEU DANH MUC BANG Trang Bang 1.1 Nguon von dau tn theo loai htnh doanh nghiep Bang Co cau von dau tu theo loai hinh doanh nggiep 10 Bang 2.3 Phan loai co so can xuat llip crifp theothanh phan kinh te 29 Bang 2.4 Phan toai co so tan xuat tUp rap theovung tho 30 Bang 2.5 So lupng xe may san xuat va lap rap 30 Bang 2.6 So tirong xe nmlA/tiui hanh tt^or^n? giai doan 1999-2005 35 Bang 2.7 Giai ban xe may cuaCong tty Y^naha Viet Nam 36 Bang 2.8 Gia ban xe may cuaCong tty Susuki 'ttet NNm 36 Bang 2.9 Gia banxe nai^/ cuaCong tty SYM (ten ch It VMEP) 37 Bang 2.10 Gia ban xe may cua Cong ty Honda Mtpt Nam 37 Bang 2.11 Gia ban mot so Ioai xe cac doanh nghipp Mipt Nam san xuat 39 Bang 2.12 So Iupng nhan hipu xe may tren thi truong Mipt Nam 40 Bang 2.13 Tong hop ttnh hinh dAu ttr nm dia hha dia ccc doran nnhiep 44 Bang 2.14 Tong hep tmh bin Ci ttr tiling to doy (thuuen tua ccc doran nngiep .46 Bang 2.15 Tong hop eden t tch xiunn truun dlnnUddy chuuyn t Ip rap 47 Bang 2.16 So cong nhyn tuung bmh/dyy chuynn Ipp rap 49 Bang 2.17 Nang Iuc Ipp rap m6i nam cUa mot dyy chuyen 50 Bang 2.18 Ty Ip noi dia haa dat dupc cua cac doanh nghipp nude 51 Bang 2.19 Ty Ip noi dia haa dat dupc cua cac doanh nghipp FDI 52 Bang 2.20 So Iupng va gia tri xe may nguyen chiec nhap khau 54 Bang 2.21 So Iupng va gia tri Iinh kipn dong bo nhap khau 55 Bang 2.22 Nhu cUu xe may nudc den nam 0020 73 DANH MUC BIEU DO Trang Bieu 1.1 Ty le von dau tu ban dau theo loai hinh doanh nghiep 10 Bieu 2.2 Luong xe may san xuat - lap rap qua cac nam 31 Bieu 2.3 So luong xe may luu hanh ca nude 34 Bieu 2.4 Thi phan cua cac doanh nghiep FDI nam 2003 41 Bieu 2.5 Tinh hinh noi dia hoa cua cac doanh nghiep nude 44 Bieu 2.6 Ty le noi dia hoa dat duoc cua cac doanh nghiep FDI 52 , v, _ /\z /\x TRUONG DAI HOC KINH TE QUOC DAN * * * VE HOANG GIANG CAC GIAI PHAP VI MO NHAM TANG NOI DIA HOA TRONG CAC DOANH NGHIEP SAN XUAT XE MAY O VIET NAM f'S _ S’ ?, /V Chuyen nganh: kinh tE thUOng mai LUAN VAN THAC SY KINH TE TOM TAT LUAN VAN THAC SY Ha Noi, 2006 MO DAU: Muc dfch nghien cuu Noi dia hoa lien quan den nhieu van de nhuf cong nghe, von, to chuc san xuat, nhu cau v£ xe may va chu truong cua Nha nude dong thdi lien quan den san xuat, tieu dung xe may Muc dfch nghien cuu cua luan van la nghien cuu cac giai phap vi mo cua Nha nude nhdm tang noi dia hoa cac doanh nghiep san xuat xe may Doi tuong va pham vi nghien curu Doi tuong nghien cuu cua luan van la van de ly luan, thuc te noi dia hoa xe may va chfnh sach vi mo nhfim tang noi dia hoa cac doanh nghiep san xuat xe may d Viet Nam Pham vi nghien cuu cua luan van la cac doanh nghiep san xuat xe may nude thdi gian tir nam 2001 den Phuong phap nghien ciru Luan van da sir dung cac phuong phap cua phep bien chung vat va vat lich sir Dong thdi, cac phuong phap phan tfch tong hop va phuong phap logic cung duoc sir dung kha bien Ket cau cua luan van Ngoai phan md dau va ket luan, danh muc tai lieu tham khao luan van duoc chia lam 03 chuong, cu the: Chuong Nhung van de vi mo doi vdi noi dia hoa cac doanh nghiep san xuat xe may Chuong Phan tfch thuc trang cac giai phap vi mo doi vdi noi dia hoa cac doanh nghiep san xuat xe may d Viet Nam Chuong Cac giai phap vi mo nhUm tang noi dia hoa cac doanh nghiep san xuat xe may d Viet Nam 92 De giam chi phi san xuat, cac doanh nghiep phai tan dung toi da nguon nguyen lieu nudc Bo Tai chinh, Bo Cong nghiep cung dang kien nghi Chinh phu tam thdi hoan tang gia dien nam de mot phan giup cac doanh nghiep giam chi phi san xuat, ve lau dai Bo cung kien nghi Nha nudc ban hanh mot so chinh sach nham hd tro cho cac nha san xuat cong nghiep bao gom cac chinh sach ve thuong mai, tai chinh va thue, dao tao nguon luc, doi mdi quan ly Nha nudc ve cong nghiep, uu dai dau tu cong nghiep, khuyen khich dau tu san xuat hang xuat khau va phat trien nganh nghe thu hut nhieu lao dong, phat trien vung nguyen lieu, chinh sach doi mdi doanh nghiep Nha nudc 3.3 NHUNG DIEU KIEN DOI V(I DOANH NGHIEP DE THlCC HIEN CAC GIAI PHAP De cac giai phap tren duoc thuc hien cong thi can co nhung dieu kien can thiet do'i vdi cac doanh nghiep nham thuc day nhanh tien trinh noi dia hoa 3.3.1 Dieu kien vie thi trud'ng: Dap u'ng nhu cau thi trudng noi dia vdi da chung loai xe, da hinh thuc, da gia ca va cong dung nang cao kha nang xuat khau xe may nguyen chiec va phu tung xe may tren co sd co chat luong to't va gia canh tranh Chu dong tim kiem, tham nhap thi trudng xua't khau, tham gia phan cong quoc te san xuat va xuat khau phu tung, linh kien xe may Cu tien nghien cuu khai thac thi trudng Dong Nam A, Chau Phi, Trung My, Nam My Day manh cong tac xuc tien thuong mai, quang ba san pham va thuong hieu, tham gia cac hoi cho trien lam va ngoai nudc Thuc day phat trien dich vu ban hang va sau ban hang nang dong chuyen nghiep Kien quyet ngan chan hang nhap lau va gian lan thuong mai, co bien phap huu hieu de ngan chan hang nhai, vi pham sd huu cong nghiep ve kieu dang, nhan mac 93 Day manh lien doanh lien ket, don nhan chuyen giao cong nghe, hop tac va tham gia phan cong san xuat khu vuc, thuc day va nam bat cac co hoi tham nhap thi trudng the gidi Co bien phap khuyen khfch, hd tro quang ba san pham xe may va phu tung, linh kien xe may mang thuong hieu Viet Nam nhu to chuc hoi cho thuong mai va trien lam gidi thieu san pham, day manh phong trao “ngudi Viet Nam dung hang Viet Nam”, co che thuong tfch xay dung thuong hieu Viet Nam Xay dung phat trien thuong hieu san pham xe may Viet Nam Do'i vdi nganh cong nghiep xe may Viet Nam, viec tao lap va phat trien de co thuong hieu manh gap khong ft kho khan boi nguon luc han che, ky nang yeu kem va tren thi trudng da co nhieu thuong hieu co uy tin ldn Tuy vay, phat trien thuong hieu la chien luoc quan trong, la budc di bai ban, can thiet chudi cac budc phat trien cua nganh cong nghiep xe may Viet Nam (khong co thuong hieu rieng dong nghia di lam thue) * Doi voi cac “nudc di sau”, thuong co hai cach thuc xay dung thuong hieu: Mot la: Xay dung theo cach “an thuong hieu” tuc la dua vao mot so thuong hieu manh de gay dung uy tin, tao tieng vang cho san pham cua minh vdi vai tro la doi tac lien doanh, lien ket, la nha cung cap cac phu tung, linh kien cho cac thuong hieu co uy tin Thai Lan la mot vf du dien hinh thuc hien cach thuc Hai la: Xay dung thuong hieu rieng tuc la cac doanh nghiep san xuat, lap rap xe may nudc tren co so lien ket, hop tac va phan cong hoa se lua chon cac loai hinh, dung tfch, cdng dung, chuc nang cua xe de phat trien thuong hieu rieng Vdi cong nghiep xe may Viet Nam, can lai ghep hai cach phu hop vdi qua trinh phat trien nganh Trudc mat, cach “an thuong hieu” co uu the hon va qua trinh phat trien, tung budc nd luc xay dung thuong hieu rieng vdi muc tieu “xe may Viet Nam” duoc chap nhan rong rai tren thi trudng song song vdi cac san pham “an thuong hieu”, tu tiep tuc nang dan uy tin thuong hieu xe may Viet Nam tren thi trudng khu vuc va the gidi 94 Nha nudc can co chinh sach ngoai giao can thiet de doanh nghiep Viet Nam co the tiep xuc vdi thi trudng Chau Phi va Chau My la tinh 3.3.2 Xay dung cac trung tam nghien cuu: Hien nay, cac doanh nghiep san xuat xe may Viet Nam chua xay dung dupc cac trung tam nghien cuu chuyen ve san pham xe may Thudng cac doanh nghiep Viet Nam hay chep m^u ma xe cua cac doanh nghiep nudc ngoai Dieu se lam cho cac doanh nghiep Viet Nam vi pham ve ban quyen vdi cac doanh nghiep san xuat xe may co von dau tu nudc ngoai Tinh trang vi pham quyen so huu cong nghiep do'i vdi xe may va phu tung xe may xay mot thdi gian dai vdi so' lupng ldn cho thay hoat dong thuc thi bao ho sd huu cong nghiep d Viet Nam vAn ton tai nhieu han che: co nhieu co quan cung thuc thi bao ho sd huu tri tue nhung van chua co mot co che phan quyen chat che nen co su chong cheo giua cac co quan xu ly vi pham hoac ft co su pho'i hpp dong bo Vi vay, de co the day nhanh tien trinh noi dia hoa va dung vung dupc tren thi trudng thdi gian tdi chung ta buoc phai xay dung cac trung tam nghien cuu Hien tai cac doanh nghiep co von dau tu nudc ngoai d Viet Nam co Cong ty SYM dang xuc tien du an xay dung trung tam nghien cuu va phat trien xe may co tong von dau tu khoang 38,5 trieu USD Khuyen khfch va hd trp cho cac hoat dong nghien cuu phat trien san pham mdi va xay dung thuong hieu Cac khoan chi de nghien cuu phat trien san pham mdi va xay dung thuong hieu Cac khoan chi de nghien cuu phat trien (R&D) dupc hach toan vao gia san pham, co che thudng vdi viec san xuat dong co va cac chi tiet kho, thudng cho san xuat dong co ft o nhidm, tiet kiem xang hoac su dung nguyen lieu sach 3.3.3 Xay dung chien lupc tai chinh: Trong nhung nam tdi, cong nghiep xe may Viet Nam can tang cudng dau tu tai chfnh theo cac phuong thuc sau: 95 * Tang cudng site manh dau tu cua khu vuc tu nhan dudi hinh thuc gop von nham nang cao tiem luc tai chinh de hd tro phat trien san xuat kinh doanh, tang kha nang canh tranh * Tang cudng thu hut von dau tu nude ngoai thong qua cac hinh thirc khac nhu lien doanh, lien ket, lap cdng ty cd phan, ban co phieu tai cac sd giao dich chung khoan * Day manh qua trinh cd phan hoa cac doanh nghiep nganh, ke ca cac doanh nghiep FDI 3.3.4 Giai phap de nhap khau, san xuat xe ga va xe phan khdi ldn: Nha nudc cd the cho phep nhap khau loai xe phan khdi ldn tit 175 cm' trd nen nham dap ung cho nhu cau cua ngudi tieu dung ma phan ldn la ngudi tre tuoi Hien nay, d nudc ta he thong cac dudng cao toc da dupe xay dung, tuong lai day se la loai xe dupe tieu thu vdi sd lupng ldn Viec nhap khau dupc cac xe phan khdi ldn se dap ung dupc nhu cau ve thdi trang, nhu cau di lai cua ngudi dan Tuy nhien, kho khan hien tai la giay phep lai xe cua dai da sd ngudi dan chi cho phep dieu khien xe tir 175 cm ’ trd xuong Do vay Nha nudc can md them cac ldp dao tao lai xe va cap bang cho nhung ngudi cd nhu cau di xe phan khoi ldn Do xe may phan khoi ldn se gay nguy hiem cao cho ngudi dieu khien vi vay van de ve tieu chuan ky thuat, qui dinh ve ngudi di£u khien, toc cho phep d nhung doan dudng khac cung can dupc de chat che Thdi gian gan day, nhu cau mua xe tay ga gia cao (xe nhap khau nguyen chiec tir Nhat Ban, Dai Loan va xe Dp rap nudc) cang tang, nhu cau mua xe sd chan cua Trung Quoc Dp rap d Viet Nam giam manh Phan ldn xe Trung Quoc ton kho cac doanh nghiep phai dua ve nong thon, gia ban de thu hoi von Do xe ga cd nhieu uu diem phu hpp vdi thdi dai, cd nhieu tien dung nen rat dupc ua chuong Tuy nhien nhupc diem ldn cua xe ga la gia thudng cao va ton nhieu nhien lieu Trong tuong lai xe ga va xe phan khdi ldn se dupc tieu thu nhieu d nudc ta Vi vay cac doanh nghiep can nhanh chong nghien cuu va san xuat loai xe 96 3.3.5 Dieu kien ve nguon nhan luc: Cong nghiep xe may la nganh cong nghiep luon tiep can vdi nhung tuu mdi nhat ve cac linh vuc: Vat lieu, nhien lieu, tu dong hoa do de nam bat, lam chu duoc cac cong nghe mdi doi hoi ca mot doi ngu can bo duoc trang bi kien thuc mdi va co kha nang tu doi mdi kien thuc cua minh Nguon nhan luc luon la yeu to song cho su ton tai va phat trien bat ky nen kinh te nao Su phat trien nguon nhan luc luon phai song song vdi to'c phat trien nganh Vdi viec xac dinh day nhanh tien trinh noi dia hoa nganh cong nghiep xe may Viet Nam nhung nam tdi can: Xay dung mot doi ngu can bo du ve so luong va co nang luc thuc su ve quan ly, ky thuat cong nghe dap ung duoc yeu cau phat trien nganh, chu xay dung luc luong can bo tu van thiet ke va nghien cuu phat trien san pham mdi Xay dung co cau nhan luc toi uu giua can bo quan ly, can bo ky thuat, can bo thi trudng, cong nhan ky thuat cho nganh Xay dung doi ngu cong nhan ky thuat co tay nghe cao, co ky nang san xuat, phong cach lao dong chinh xac, ky luat, lam viec co hieu qua Co chinh sach thu hut va dung nhan tai, tuyen dung doi ngu can bo ky thuat cung nhu can bo quan ly kinh te co trinh cao, co be day kinh nghiem Thiet lap trung tam nghien cuu huan luyen, boi dudng nguon nhan luc cho nganh, chu dao tao nghien cuu phat trien san pham mdi va thiet ke cong nghiep Tang cudng cong tac boi dudng, dao tao cong nhan ky thuat co ky nang, ky xao, dac biet la ky nang san xuat dap ung trinh cao Dao tao mdi cac can bo co nang luc thiet ke, am hieu cong nghe san xuat va quan ly san xuat Dao tao cong nhan co trinh cao lam chu duoc cong nghe mdi theo qua trinh phat trien nganh Doi vdi cac doanh nghiep, de phat trien ky nang san xuat hang loat co the thong qua cac chuong trinh hop tac cu ky thuat vien cua minh den cac nha san xuat FDI d Viet Nam va trung tam R&D d Thai Lan, Nhat Ban de hoc tap, thuc hanh, qua nhanh chong thu duoc nhieu bai hoc thuc tiln 97 KET LUAN Xe may tuong lai van la san pham tieu dung quan va thiet yeu cho doi song cua da so nhan dan Cong nghiep xe may la nganh quan trong co cau kinh te cong nghiep, luon tiep can vdi nhung tuu cong nghe mdi nhat ve cac linh vuc: vat lieu, nhien lieu, dien tu, tu dong hoa Viet Nam co tiem nang phat trien nhanh nganh cong nghiep xe may nham phuc vu cho nhu cau noi dia va hudng tdi xuat khau Tren co so su dung tong hop cac phuong phap nghien cuu, luan van da hoan cac nhiem vu sau: He thong khai niem noi dia hoa, dua cac quan diem cua ngudi tieu dung, cac quan diem cua Chfnh phu va trinh cua cac doanh nghiep Day la nhung dieu quan de cac doanh nghiep co the xac dinh hudng di cua minh Nghien cuu ve tinh hinh kinh doanh, tinh hinh xuat nhap khau cua cac doanh nghiep san xuat xe may ve thi trudng xe may cung nhu so luong xe luu hanh ca nudc Qua nghien cuu cho thay thi trudng xe may van soi dong nhung tinh hinh an toan giao thong cung nhu ach tac giao thong da buoc Chfnh phu dua cac chfnh sach nham han che luong xe may tieu thu Nghien cuu thuc trang noi dia hoa cua cac doanh nghiep san xuat lap rap xe may nudc Tap trung vao cac van de chfnh la so day chuyen, luong cong nhan cac doanh nghiep, dien tfch xuong Nghien cuu cac chfnh sach vi mo cua nha nudc anh huong den tien trinh noi dia hoa cua cac doanh nghiep Qua nghien cuu cho thay cac chfnh sach cua Nha nudc bat cap, thay doi qua nhanh khien cac nha dau tu va ngoai nudc hoang mang co y dinh mo rong dau tu 98 Dua mot so giai phap vi mo cua Nha nudc nham tang noi dia hoa cua cac doanh nghiep san xuat xe may Dong thdi dua mot so giai phap cua cac co quan co lien quan va dieu kien doi vdi doanh nghiep de thuc hien cac giai phap Qua luan van Tac gia hy vong rang nhung giai phap dua se sdm duoc ap dung vao thuc ti^n Viet Nam De cac doanh nghiep yen tam dau tu vao nganh cong nghiep xe may Thuc hien duoc tien trinh Cong nghiep hoa - Hien dai hoa dat nudc chang dudng hoi nhap kinh te khu vuc va the gidi 99 TAI LIEU THAM KHAO Dd Due Binh, Nguyen Thudng Lang (2004), “Giao trinh Kinh te quoc te”, Nxb Lao dong-Xa hoi, Ha Noi Bo Thuong mai (2005), “Bao cao hoi nghi thuong mai toan quoc" Bo Thuong Mai (6/2005), “Duthdo Luat thuong mai (sua doi)” Bo Thuong Mai (2005), “Luat Thuong mai.” Bo Thuong Mai (18/04/2001), “Thong tusd1H2001ITT- BTM” Bo Giao thong Van tai, Bo khoa hoc Cong nghe va Moi trudng (12/06/1996) “Thong tu lien bo so 1192/KCM- GT/T" Bo trudng Bo Giao thong Van tai (16/08/2002), “Quyet dinh so 2557/2002/QD - BGT/T” Bo trudng Bo Giao thong Van tai, “Quyet dinh so 4381/2001/QD-BGTVT” Bo trudng Bo Giao thong Van tai (28/12/2001), “Quyet dinh so 4597/2001/QD BGTT” 10 Bo trudng Bo Giao thong Van tai (21/07/2005), “Quyet dinh so 35/2005/QD - BGTVT" 11 Bo trudng Bo Khoa hoc Cong nghe va Moi trudng (26/11/2000), “Quyet dinh so 117/2000/QD- BKHCNMT 12 Bo trudng Bo Khoa hoc Cong nghe va Moi trudng (22/06/1999), “Quyet dinh so 1091/1999/QD-BKHCNMT 13 Chfnh Phu, “Nghi dinh sd57/1998IND-CP” 14 Chfnh Phu, “Nghi dinh so 12 / ND- CP" 15 Chfnh Phu (19/04/1994), “Nghi dinh so'33/ND-CP 16 Chfnh Phu (08/12/2005), “Nghi dinh sd86/ND-CP " 17 Chfnh Phu (21/10/2004), “Nghi dinh so 179/ ND- CP” 18 C.Marx (1961), “Tubdn quyen Tapi", NXBST, Ha Noi 19 Cuc thue Thanh pho' Ha Noi, “Quyet dinh sd'23023/QD- CT" 100 20 Nguydn Quang Dong, Ngo Van Thu, Hoang Dinh Tuan (2002), “Giao trinh Md hinh toan kinh te”, Nxb Giao due, Ha Noi 21 Dang Dinh Dao (2004), “Kinh te va quan ly nganh thuong mai dich vu”, Nxb Thong ke, Ha Noi 22 Hoi ddng Bo trudng (07/04/1992), “Nghi dinh sol 14/ HDBT” 23 Uy ban thudng vu Quoc hoi (18/05/2005), “Bao cao so 3050/UBTV QH” 24 Nguydn Xuan Quang, Nguydn Thira Loc (1999), “Quan tri doanh nghiep thuong mai”, Nxb Thong ke, Ha Noi 25 Hoang Dinh Tuan (2003), “Ly thuyet Mo hinh toan kinh te”, Nxb Khoa hoc va ky thuat, Ha Noi 26 Phan Dang Tuat (2004), “Chien litoc phat trien nganh cong nghiep xe may Viet Nam den nam 2010- tam nhin den nam 2020”, Bo Cdng Nghiep 27 Hoang Due Than (2001), “Giao trinh Giao dich va dam phan kinh doanh”, Nxb Thong ke, Ha Noi 28 Thu tudng Chfnh Phu (04/04/2001), “Quyet dinh so 46/2001/QD -TTg” 29 Thu tudng Chfnh Phu (15/11/2002), “£>z/y