BO GIAO DIJC VA DAO TAO TRUONG DAI HOC KINH TtS QUdc DAN LUAN VAN THA SY QUAN TRJ KINH DOANH HA NOI 2004 BO GIAO DUC VA DAO TAO TRUING DAI HOC KINH TE QUOC DAN 00 CQ C3 PHAM THI LIEN X + ~ ■ HOAN THIEN CHINH SACH GIA CUOC DICH VU ■ ■ ■ CHUYEN PHAT NHANH EMS CUA TONG CONG TY *• BUU CHINH VIEN THONG VIET NAM ■ LUAN VAN THAC SY QUAN TRI KINH DOANH Chuyen nganh : Quan tri kinh doanh Nguoi hurdng dan khoa hoc : PGS.TS Le Van Tam I -— ■ ■ • DAI HOC KTQD TRUNG TA^MS THONG TIN THd VIEN HA NOI - 2004 S A5ld Luan van thac sy Hoan thien chink sack gia cuoc EMS MUC LUC Muc luc Th viet tat dung luan van Danh muc bang bieu va hinh ve Phan mo dau Tinh cap thiet cua de tai nghien cftu Muc dich nghien cftu Doi tuong va pham vi nghien cfti Phuong phap nghien cftu Du kien nhung dong gop cua luan van 6 Ket cau luan van Chuong 1: Ly luan co ban ve chinh sach gia cuOc dich vu chuyen phat nhanh EMS cua VNPT 1.1 Gia cuOc va chinh sack gia cuOc dich vu EMS 1.1.1 Gia cuOc dich vu EMS 1.1.2 Chinh sach gia cuOc dich vu EMS 1.1.3 Vai tro, chftc nang cua chinh sach gia cuOc dich vu EMS 1.2 Cac noi dung co ban cua chinh sach gia cudc dich vu EMS 1.2.1 Cac nguyen tac quyet dinh gia cuOc 1.2.2 Cac muc tieu cua chinh sach gia 11 1.2.3 Can cft hinh thanhh gia cuOc 13 1.2.4 Phuong phap gia cuOc 13 1.2.5 Lua chon mftc gia cuOc va cac chinh sach kem theo 17 1.3 Ly tkuyet va tkuc hank gia cuoc buu dien 17 1.4 Cac yeu to ank huong den viec hoan thien chink sach gia cuoc dich vu EMS cua VNPT 25 1.4.1 Yeu to Phap ly (hay goi la khung kho phap ly) 25 1.4.2 Doi tuong su dung dich vu 26 1.4.3 Yeu to khoa hoc cong nghe 26 1.4.4 Yeu to quoc te (Mo cUa va hoi nhap) 27 Chuong 2: Thuc trang chinh sach gia cuOc dich vu chuyen phat nhanh EMS cua VNPT 29 2.1 Gioi tkieu ve dich vu EMS 29 2.2 Tink kink to ckftc san xuat kinh doanh dick vu EMS 31 2.2.1 Nhung dac diem hoat dong san xuat kinh doanh chu yeu cua san pham dich vu Buu dien anh huong tOi viec hinh gia cuOc 31 2.2.2 Dac trung san pham 34 2.2.3 Qui trinh san xuat 35 Pham Thi Lien CH 10 - QTKD CN&XD Luan van thac sy Hoan thien chink sack gin cttdc EMS 2.2.4 To chuc san xu£t dich vu EMS .39 2.2.5 TO chut quan ly dich vu EMS 42 2.3 Thicc trang chinh sack gia citac dich cuEMS cua VNPT 42 2.3.1 Tinh hinh chung ve xay dung va quan ly gia cuoc Buu dien d Viet Nam 42 2.3.2 Nguyen tac, muc tieu can cU va phuong phap hinh cukc dich vu EMS nuoc 48 2.3.3 Nguyen tac, muc tieu can cU va phuong phap hinh cuOc dich vu EMS quoc te 50 2.3.4 Ve quy trinh xay dung cac mUc cuoc dich vu EMS 52 2.3.5 Mot so chinh sach dieu chinh cuoc EMS 53 2.3.6 So sanh gia cuoc dich vu cua EMS va VNPT vOi gia cuOc dich vu chuyen phat nhanh cua mot so hang chuyen phat nhanh va ngoai nude 56 2.4 E)anh gia thttc tranm dinh sack giacctdc EMS ccaa VNPT 59 2.4.1 Uu diem 59 2.4.2 Ton tai 62 Chuang 3: Giai phap hoan thien chinh sach gia cuoc dich vu chuyen phat nhanh EMS cua VNPT 65 3.1 Dinh htCng hoan thien chinh sCch giC ctcc did vu EMS 65 3.1.1 Nguyen tac xay dung chinh sach gia cuoc EMS 65 3.1.2 Muc tieu cua chinh sach gia cuoc EMS 65 3.1.3 Nguyen tac hoan thien chinh sach gia cuoc dich vu EMS cua VNPT 66 3.1.4 Can cU hoan thien chinh sach gia cuoc dich vu EMS 67 3.1.5 Yeu cau cua viec hoan thien chinh sach gia cuoc dich vu EMS 69 3.1.6 Dinh huong ve phan cong, phan cap quan ly gia cuoc EMS 70 3.1.7 Dinh huong ve chinh sach gia cuoc EMS cu th 71 3.2 Giai phap hoan stdin dinh sad gia cuccc dich cuEMS cua VNPT 77 3.2.1 Nghien cUu thi trudng 73 3.2.2 Thudng xuyen nghien cUu, soat xet dieu chinh gia cuoc hop ly 77 3.2.3 Hoan thien mo hinh to chUc san xua't va quan ly mOi cho dich vu bang viec lap cong ty chuye’n phat nhanh 79 3.2.4 Giai phap ve nhan su 80 3.2.5 TO chUc thuc hien chinh sach gia cuoc EMS 83 3.2.6 Cac hoat dong h6 tro khac 84 Ket luan 86 Tai lieu tham khao 87 Phu luc 88 Pham Thi Lien CH 10 - QTKD CN&XD Hoan thien chink sach gia cufic EMS Luan van thac sy Ttf VIET TAT DUNG TRONG LUAN VAN VNPT: Tong cong ty Buu chmh Vifin thong Viet Nam PSTN: BC,VT: Mang dien thoai cong cong Buu chmh, Vifin thong CPN: Chuy^n phat nhanh BDTT: Buu dien Tinh PCN: Phat chuy^n nhanh Cty VPS: Cong ty Buu chmh lien tinh va quoc te BDHN: Buu dien Ha noi BD Tp HCM: Buu dien Ho Chf Minh BC1: Buu cuc cap BC2: Buu cuc cap BC3: Buu cuc cap EMS TN: EMS nud'c EMS NN: EMS ngoai nuoc NG: Nhan gui PT: Phat tra KT cap 1: Khai thac cap KT cap 2: Khai thac cap Khai thac cap DBD VHX: Di^m Buu dien van hoa xa KT cap 3: TCT: Tong cong ty Pham Thi Lien CH10 - QTKD CN&XD Luan van thac sy Hoan thien chinh sach gid cu'cfc EMS DANH MUC BANG BIEU VA HINH VE TT Bang Ten bang, bieu Trang Bang Ty doanh thu dich vu EMS Trang 29 Bang So diem, thong tin co md dich vu EMS Trang 39 Bang Td chile san xuat tai cac cong doan Trang 41 Bang So sanh gia cudc EMS nude Trang 56 Bang So sanh gia cudc dich vu CPN quoc te San luong chuyen phat nhanh nude, nude ngoai Trang 57 Bang va GDP Trang 75 Bang Du bao san luong chuyen phat nhanh di nude ngoai Trang 76 Bang Du bao san luong chuyen phat nhanh di nude ngoai Trang 76 Bang Gia cudc dich vu EMS du kien Trang 78 Bieu Ten bieu Bieu San luong EMS nude Trang 30 Bidu San luong EMS quoc te Trang 30 Hinh Ten hinh Hinh Do thi dudng cung, cau va gia can bang Trang 19 Hinh Mo hinh san xuat dich vu BC dac trung Trang 34 Hinh Quy trlnh san xuat Trang 37 Hinh Mo hinh tong quat quy trinh san xuat san pham EMS Trang 38 Hinh Md hinh td churc san xuat san pham BC Trang 40 Hinh Phu luc Mo hinh td chile du kien Cong ty cd phan Chuyen phat nhanh Bang cudc cua VNPT va cua mot so hang hoat dong Trang 80 Trang 88 tren thi trudng Viet Nam Pham Thi Lien CH 10 - QTKD CN&XD Luan van thac sy Hoan thien chinh sack gid cufic EMS PHAN Md DAU Tinh cap thiet cua de tai nghien cull nhap, Dang va Nha nude ta da xac dinh can xay dung nen kinh te van dong theo cor che thi trudtag cd sU quan ly cua Nha nude, de tung budc hoi nhap se di6n cang manh me Canh tranh tao san choi binh ding cho cac doanh nghiep, nd vira tao nhung cor hoi, nhung cung chua dung nhung thach thiic kinh doanh Khong nSm ngoai quy luat tren, viec doc quyen cung cap cac dich vu Buu chinh Vi6n thong khong nua, se cd nhiSu doanh nghiep (trong va ngoai nude) tham gia hoat dong cung cap dich vu va cung chia se thi trudng Su canh tranh cua cac doanh nghiep phan ldn duoc thuc hien bdi hai cong cu chmh la chat luong (theo su phat trien cua tien bo khoa hoc ky thuSt) va gia ca (gia cudc dich vu), d Viet Nam chu yeu la canh tranh bang gia cudc Canh tranh se lam cho gia cudc bat buoc phai phu hop vdi quan he cung cdu va kha nang loan cua xa hoi Dich vu chuyen phat nhanh EMS cua Tong cong ty Buu chmh Vien thong Viet Nam (VNPT) la mot so ft dich vu Buu chinh hoat dong cd lai Doanh thu tir dich vu EMS chiem ty ldn tong doanh thu Buu chinh Mot chinh sach gia cudc tot se lam cho sure canh tranh cua dich vu cang manh Mat khac, gia cudc dich vu chuyen phat nhanh EMS cua VNPT hien chua cd tac dung khuyen khich khach hang su dung dich vu Ttr dua dich vu vao khai thac cho den gia cudc dich vu EMS da qua nhieu lan dieu chinh, bo sung song chinh sach gia cudc dich vu EMS thien chinh sach gid cudc dich vu chuyen phat nhanh EMS cua Tong cong ty Buu chinh Vien thong Viet Nam” lam de tai nghien cdu cho luan van thac si Quan tri kinh doanh Muc dich nghien cuu Ttr thuc trang chinh sach gia cudc dich vu EMS cua VNPT, de xuat hudng hoan thien chinh sach gia cudc dich vu EMS tai VNPT Pham Thi Lien CH 10 - QTKD CN&XD Luan van thac sy Hoan thien chinh sach gid cutic EMS Doi tuong va pham vi nghien cun - Doi tuong nghien cun: Chinh sach gia cudc dich vu EMS - Pham vi: Dich vu EMS cua VNP777T Phuong phap nghien cun - Luan van sir dung phuong phap nghien curu cua chu nghia vat bien chiing ket hop vdi logic va lich sir, phuong phap phan tich tdng hop, phuong phap doi sanh Du kien nhung dong gop cua luan van - He thong hoa ly thuyet gia cube va chinh sach gia tren co so van dung vao thuc te de hoan thien chinh sach gia cudc dich vu EMS tai VNPT - Phan tich thuc trang chinh sach gia cudc tir mo dich vu (1990) cudc dich vu EMS - De xuat mot so giai phap hoan thien chinh sach gia cudc EMS cua VNPT va kien nghi Ket cau luan van Ngoai phan md dau, ket luan va danh muc cac tai lieu tham khao, noi dung cua luan van chia lam chuong: Chuong 1: Ly luan co ban ve chinh sach gia cudc dich vu chuyen phat nhanh cua VNPT Chuong 2: Thuc trang chinh sach gia cudc dich vu chuyen phat nhanh EMS cua VNPT Chuong 3: Giai phap hoan thien chinh sach gia cudc dich vu chuyen phat nhanh EMS cua VNPT Pham Thi Lien CH10 - QTKD CN&XD Luan van thac sy Hoan thien chinh sach gid ctfffc EMS CHVONG1 LY LUAN CO BAN VE CHINH SACH GIA CU6C DICH VU CHUYEN PHAT NHANH EMS CUA VNPT 1.1 Gia cirdc va chinh sach gia cirdc dich vu EMS Theo P.S Samuelson va W.D.Nordhaus thi “gia ca dupe xac dinh tren sir can doi giua muc cau cua nhung ngudi tieu dung vcri mure cung cua nhung nha kinh doanh” Theo Phillip Kotler “ tat ca cac td chuc sinh lcri va ca td chuc phi lpi nhuan deu an dinh gia cho san pham cua minh, gia dupe goi bang nhieu cai ten khac nhau, gia co d moi noi xung quanh chung ta, ban Ira tien thue can ho cua minh, hoc phi cho viec hoc hanh, tien thu lao cho bac si; tien ve hang khong, dudng sat, taxi, xe buyt, phi tra tien cho tien fch cong cong; ngSn hang lay lai nhung khoan cho vay; le phi cdu dudng; phi bao hiem; tien luong va ca den thue thu nhap Dich vu EMS * la dich vu chuyen phat nhanh nude, quoc te doi vdi thu, tai lieu, vat pham, hang hoa (goi tat la buu gui) theo chi tieu thdi gian dupe cong bo trudc, dupe dinh nghia Qui dinh nghiep vu CPN (EMS) ban hanh theo Quyet dinh so 172/2001/QD-BC/HDQT 24 thang nam 2001 cua Chu rich Hoi dong quan tri Tdng cong ty Buu chinh Vidn thong Viet Nam nhu sau: “Dich vu chuyen phat nhanh EMS nu'dc va quoc te la loqi dich vu nhan gid, van chuyen, va phat cac loqi tint, tai lieu, vat pham, hang hod ’ EMS ducrc UPU sir dung lam ten chung cua dich vu chuyen phat nhanh cho cac quoc gia vien, viet tat tir ba chu cai dau cua chu: Express Mail Service Pham Thi Lien CH 10 - QTKD CN&XD Luan van thac sy Hoan thien chinh sach gid cudc EMS (goi tat la Bitu gtfi) theo chi tieu thtii gian duac TCT BCVTVN cdng bo trade Gia cudc cua bat ky loai dich vu nao cung se la phan thu dupe tir khach hang sir dung dich vu Gia cudc co the hoac khong the bii dap dupe chi phi tao dich vu Gia cudc dich vu EMS dupe xay dung dua tren chi phi san xuat dich vu bao gom cac loai chi phi cua cac cdng doan san xuat sau: Nhan guri, khai thac, van chuyen va di phat Tuy nhien, dac thu cua san xuat buu chinh noi chung va san xuat dich vu EMS noi rieng, viec tach chi phi d tirng khau la rat phtre tap do de tinh chinh xac dupe chi phi cho tirng cdng doan cua tirng san pham dich vu Buu chinh la rat kho Luan van se de cap den quy trinh va to chtrc san xuat dich vu EMS muc cua chuong II 1.1.2 Chinh sach gid citdc dich vu EMS Trong co che thi trudng gia cudc cua mot loai dich vu vita cd tinh khach quan vita cd tinh chu quan Doanh nghiep cung cap dich vu cd the chu dong dinh mdc gia, nhien mure gia phai dupe thi trudng chap nhan (dich vu ban dupe tai mire gia do) Ben canh do, mOi loai dich vu cd the cd nhieu mire gia ban khac theo muc tieu cua doanh nghiep De gia cudc ca biet cua minh phu hop vdi gia ca thi trudng, doanh nghiep thudng sir dung chinh sach gia cudc, vdi dich vu EMS thi la chinh sach gia cudc dich vu EMS Cd the hieu ve chinh sach gia cudc dich vu EMS nhu sau: Chinh sach gia cudc EMS cua doanh nghiep kinh doanh buu chinh viSn thong la tap hop nhung each thtre va quy tSc nhSm xac dinh mure gia co so cua dich vu EMS va quy dinh nhung bien dao dong cho phep cd the thay doi mure gia cudc nhung dieu kien hoat dong san xuat kinh doanh nhat dinh tren thi trudng cua mot doanh nghiep 1.1.3 Vai tro, chitc nang cua chinh sach gid cittic dich vu EMS Hien tren thi trudng, canh tranh ve gia khong la yeu td hang dau nua, ma da nhudng chd cho canh tranh ve chat lupng, thdi gian, cac hinh th lire hau mai (canh tranh phi gia ca) nhung viec dinh gia van giu vai tro dac biet quan vi nhung ly sau: - Chinh sach gia ca anh huong true tiep den khoi lupng san pham (dich vu) tieu thu, den doanh thu - lpi nhuan cua doanh nghiep Pham Thi Lien CH 10 - QTKD CN&XD Luan van thac sy Hoan thien chinh sach gia cutic EMS TAI LIEU THAM KHAO Phap lenh Buu chfnh vien thong so 43/2002/PL - UBTVQH10 25/04/2002 Phap lenh gia 40/2002/PL - UBTVQH 10 26/04/2002 Nghi dinh 109/CP 12/11/1997 Quyet dinh 99/1998/QD-TTg 25/5/1998 Quyet dinh 217/2003/QD - TTg 27/10/2003 Thong tir 03/1999/TT -TCBD 11/5/1999 VNPT (2001), “• ■limii mum nuo'c v,i ,/ih’f le P Cl Cii'oC /IMS Iron; ill io' CAT DICH VI - DAC MET: Muc cubc/buu pham (don”) Loai dich vu L Riic buu nham EMS: a Con rui buu cue goc: (Hoan lai cuoc cho khach hang) 3.636 Thu cuoc phuc vu - h DJ chuyen khoi huu cuc goc: ■ 3.6.36 - Thu cuoc phuc vu - Thu cuoc buc Fax tu noi gui den noi nhan theo cuoc Fax thue bao (tinh cuoc mbi buc Fax bang 01 phut dau dam thoai dudng dai tu dong) Thav ddi ho ten dia chi nguoi nhan: u Con rui buu cuc goc (tinh lai cuoc) - 3.636 Thu cuoc phuc vu b DJ chuyen khoi huu cuc goc: 3.636 - Thu cuoc phuc vu - Thu cudc ? buc Fax tu noi gui den noi nhan theo cuoc Fax thue bao (tinh cuoc mbi buc Fax bang 01 phut ddu dam thoai dudng dai tu dong) Thu cuoc phat sinh (neu dia chi moi nam ngoai khu vuc - phat so voi dia chi cu) Nhan EMS tai dia chi ti^iuo guii Do Buu dien tinh, quy dinh E MCC BOI THVONG BET PHAM EEIS : Muc boi thuang doi voi buu pham EMS ap dung theo qui dinh tuong ung doi voi buu phim, buu kien cung nac khoi luong cong them so tien cuoc phi da tra ky gui buu pham EMS va so tien thue da nop (neu co) 9/ B‘i"£ cirBc Bull chinh trolly nitric v jure te _ Cullc EMS i/uoi te BANG CU'QC BUU PHAM EMS QUOC TE Chua co thue gia tri gia tang A CUOC CHUYE-N PHAT NHANH: Muc cuuc (USD) STT Nuoc nhan Den 250gr Tren 250gr den SOOgr Mdi nac 500gr tiep theo Tren SOOgr den lOOOgr Albania 13.64 18.18 22.73 5.45 Algeria 25.9! 28.45 34; 18 5.00' J Australia 12.27 14.55 19.55 5.00 Austria 25.91 28.45 34.18 5.45 Belgium 18.18 20.91 26.36 5.00 Brazil 18.18 25.45 34.55 8.64 Brunei Darussalem 11.23 12.15 13,73 1.58 Bulgaria 25.91 28,45 34.18 5.45 Cambodia 8.18 10.91 15.45 1.36 10 Cameroon 25.91 28.45 34.18 6.82 11 Canada 15.91 19,09 25.91 5.91 12 Cayman Islands 28.79 31,38 35.78 - 4,44 13 China 10.91 14.09 16.82 2.73 14 Cuba 25.91 28.45 34.18 7.82 15 Denmark 22.73 26,36 31.36 5,00 16 Ethiopia 15.45 24,91 30,18 7,73 19.64 25.09 31,82 5,91 17 Finland L 18 France 17.73 22,00 27,91 5,00 19 Georgia 18,15 20,02 22,97 3,91 20 Germany 17,73 21,82 26,36 5,4-5 21 Hongkong 11,82 14,91 17,09 1,82 22 Hungary 19.45 23.36 29,73 5,45 23 India 10,91 14,09 16,82 1,82 24 Indonesia 10,10 11,22 12,75 1,53 25 Iran 25,91 28,45 34,18 5,45 26 Italy 19,09 23,64 30,91 5,45 27 Japan 10,91 15,45 18,18 3,00 28 Kuwait 28,79 31,38 35,78 29 Laos 12,73 18,18 19,55 1,27 30 Latvia 16,82 19,91 25,91 4,09 31 Macao 10.91 12,73 15,45 2,27 32 Malaysia 9,64 10,73 12,09 33 Morocco 18,82 21,18 26,36 5,9J 34 Mozambique 25,91 28,45 34,18 6,82 35 Netherland 17,73 20,27 26,36 5,36 36 New Zealand 18,64 20,82 26,55 5,64 - • ' 4,44 1,45 Hiing cm'rc Bint chinh wciim n litre n/ itinic te Ctruc EMS iiiuH /e Muc cudc (USD) Nuoc nhan STT 37 Norway 38 Philippines Den 250gr Tren 250gr Tren SOOgr Mdi nac SOOgr den SOOgr den lOOOgr tiep theo 21,18 26,18 32.00 5.64 lieu Hdtig hod 9.70 11.20 12.20 1,20 12,40 13.90 15.60 1.60 39 Poland 16.27 18,55 23.82 5.45 40 Romania 25.91 28,45 34.18 5,91 41 Russia Federation 16.82 19.91 25,64 4,18 42 Singapore 8.64 10.00 11.82 1.73 43 South Korea 10.00 13.18 15.00 2,64 44 Spain 25.91 28,45 34.18 5.45 45 Sweden 23.73 26.00 31,36 5.64 46 Switzerland 18.18 21,36 27,09 5.45 47 Taiwan 12.55 14,55 16.64 1.82 48 Thailand 8.64 9.55 10.91 1,36 49 United Kingdom 17,18 19,82 25,55 5,91 50 USA 17,09 21,36 30.00 7.00 51 Yugoslavia 16,45 18.73 - 24.00 5.45 7Tz/ B CUClC DICH VU DAC BIET: t (Special service rates) - Nhan nhanh EMS tai dia chi ngudi gui (tir nhan dupe yeu cdu cua khach hang den nhan tai dia chi thdi gian khong qua 60 phut): - Muc cudc theo khoi lucmg: + Den 2.000gr 5.455 d/EMS : + Tren 2.OOOgr den lO.OOOgr 9.091 : + Tren lO.OOOgr den 20.000gr: + Tren 20.000gr d/EMS 10.909 d/EMS : 13.636 d/EMS Neu khach hang gui cung mot luc tir buu phSm EMS trd len tai nha hoac tai co quan thi chi thu cudc dich vu “chap nhan tai dia chi ngudi gui” ddi vdi buu phaim EMS co muc cudc dich vu cong them cao nhat, tir buu pham EMS thu hai trd di chi thu 50% cudc dich vu cong them C MUC BOI THUdNG TOI DA CHO MOI EMS: (Khong thuoc doi tuttrig dieu chinh cua Luat thue Gia tri gia tang) Hoan cudc da thu va boi thudng vdi muc: + Den lOOgr 5,00 USD : + Tren lOOgr den 500gr : 11,20 USD + Tren 500gr den 2.000g : 33,70 USD + Tren 2.OOOgr den 5.000gr : 76,00 USD : 97,00 USD + Tren lO.OOOgr den 20.OOOgr : 132,00 USD + Tren 5.OOOgr den lO.OOOgr + Tren 20.OOOgr :— 167,00 USD BANG GIA CU6C CPN CONG TY TNT (Parcel) Dan vi tinh: USD Khoi luong (kg) 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0 Vung Vung 42.00 47.00 52.00 57.00 62.00 67.00 72.00 77.00 82.00 87.00 91.00 95.00 99.00 103.00 107.00 111.00 115.00 119.00 123.00 127.00 133.00 139.00 145.00 151.00 157.00 163.00 169.00 175.00 181.00 187.00 192.00 197.00 202.00 207.00 212.00 217.00 222.00 227.00 232.00 237.00 46.00 54.00 62.00 70.00 78.00 86.00 93.00 100.00 107.00 114.00 120.00 126.00 132.00 138.00 144.00 149.50 155.00 160.50 166.00 171.50 181.00 190.50 200.00 209.00 219.00 228.50 238.00 247.50 257.00 266.50 275.00 283.50 292.00 300.50 309.00 317.50 326.00 334.50 343.00 351.50 5.00 8.50 ' Vung Vung Vung Vung Vung Vung ■'.00 : 5.00 63.00 71.00 79.00 87.00 95.00 103.00 111.00 119.00 125.50 132.00 138.50 145.00 151.50 157.50 163.50 169.50 175.50 181.50 191.50 201.50 211.50 221.50 231.50 241.50 251.50 261.50 271.50 281.50 290.50 299.50 308.50 317.50 326.50 336.50 344.50 353.50 362.50 371.50 53.00 65.00 77.00 89.00 101.00 113.00 125.100 137.00 149.00 161.00 172.50 184.00 195.50 207.00 218.50 229.00 239.50 250.00 260.50 271.00 286.00 301.00 316.00 331.00 346.00 359.00 372.00 385.00 398.00 411.00 421.00 431.00 441.00 451.00 461.00 471.00 481.00 491.00 501.00 511.00 54.00 67.00 80.00 93.00 106.00 119.00 131.00 143.00 155.00 167.00 178.00 190.00 201.50 231.00 224.50 235.00 245.50 256.00 266.50 277.00 292.50 308.00 323.50 339.00 354.50 369.00 383.50 398.00 412.50 427.00 439.00 451.00 463.00 475.00 487.00 439.00 511.00 523.00 535.00 547.00 60.00 74.00 88.00 102.00 116.00 130.00 143.50 157.00 170.50 184.00 196.00 208.00 220.00 232.00 244.00 255.00 266.00 277.00 288.00 299.00 316.00 333.00 350.00 367.00 384.00 400.00 416.00 432.00 448.00 464.00 478.00 492.00 506.00 520.00 534.00 548.00 562.00 576.00 590.00 604.00 64.00 78.00 92.00 106.00 120.00 134.00 147.00 160.00 173.00 186.00 198.00 210.00 222.00 234.00 246.00 257.00 268.00 279.00 290.00 301.00 318.00 335.00 352.00 369.00 386.00 402.00 418.00 434.00 450.00 466.00 480.00 494.00 508.00 522.00 536.00 550.00 564.00 578.00 592.00 606.00 70.00 86.00 102.00 118.00 134.00 150.00 165.00 180.00 195.00 210.00 223.00 236.00 249.00 262.00 275.00 287.00 299.00 311.00 323.00 335.00 356.00 377.00 398.00 419.00 440.00 460.00 480.00 500.00 520.00 540.00 559.00 578.00 597.00 616.00 635.00 654.00 673.00 692.00 711.00 730.00 9.00 10.00 12.00 14.00 14.00 19.00 * Gia cudc tren da bao gom 3% phi phuc vu va 10% thue VAT BANG GIA CUOC CPN CONG TY TNT (Document) Dan vi tinh: USD Khoi Vung Vung Vung Vung Vung Vung Vung Vung luong 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 38.00 43.00 48.00 53.00 58.00 63.00 68.00 73.00 ■ 78.00 83.00 87.00 91.00 95.00 99.00 103.00 107.00 111.00 115.00 119.00 123.00 129.00 135.00 141.00 147.00 153.00 159.00 165.00 171.00 177.00 183.00 39.00 47.00 55.00 63.00 71.00 79.00 86.00 93.00 100.00 107.00 113.00 119.00 125.00 131.00 137.00 142.00 148.00 153.00 159.00 164.00 174.00 183.50 193.00 202.50 212.00 221.50 231.00 240.50 250.00 259.50 41.00 49.00 57.00 65.00 73.00 81.00 89.00 97.00 105.00 113.00 119.50 126.00 132.50 139.00 145.50 151.50 157.50 163.50 169.50 175.50 185.50 195.50 205.50 215.50 225.50 235.50 245.50 255.50 265.50 275.50 51.00 63.00 75.00 87.00 99.00 111.00 123.00 135.00 147.00 159.00 170.00 182.00 193.50 205.00 216.50 227.00 237.50 • 248.00 258.50 269.00 284.00 299.00 314.00 329.00 344.00 357.00 370.00 383.00 396.00 409.00 52.00 65.00 78.00 91.00 104.00 117.00 129.00 141.00 153.00 165.00 176.50 188.00 199.50 211.00 222.50 233.00 243.50 254.00 264.50 275.00 290.50 306.00 321.50 337.00 352.50 367.00 381.50 396.00 401.50 425.00 54.00 68.00 82.00 96.00 110.00 124.00 137.50 151.00 164.50 178.00 190.00 202.00 214.00 226.00 238.00 249.00 260.00 271.00 282.00 293.00 310.00 327.00 344.00 361.00 378.00 394.00 410.00 426.00 442.00 458.00 * Gia cudc tren da bao gom 3% phf phuc vu va 10% thue VAT 58.00 72.00 86.00 100.00 114.00 128.00 141.00 154.00 167.00 180.00 192.00 204.00 216.00 228.00 240.00 251.00 262.00 273.00 284.00 295.00 312.00 329.00 346.00 363.00 380.00 396.00 412.00 428.00 444.00 460.00 64.00 80.00 96.00 112.00 128.00 144.00 159.00 174.00 189.00 204.00 217.00 230.00 243.00 256.00 269.00 281.00 293.00 305.00 317.00 329.00 350.00 371.00 392.00 413.00 434.00 454.00 474.00 494.00 514.00 534.00 BANG GIA CUdC CPN CONG TY AIRBONRE (Package) Kilo 0.5 1.5 2.5 3.5 4.5 5.5 6.6 7.5 8.5 9.5 10 11 12 13 14 15 16 17 18 19 20 Them l/2kg A 36.00 39.00 42.00 45.00 48.00 51.00 54.00 57.00 60.00 63.00 66.00 69.00 72.00 75.00 78.00 81.00 84.00 87.00 90.00 97.00 103.00 109.00 115.00 121.00 127.00 133.00 139.00 145.00 151.00 157.00 3.00 B 41.00 46.50 52.00 57.50 63.00 68.50 74.00 79.50 85.00 90.50 96.00 101.50 107.00 112.50 118.00 123.50 129.00 134.50 140.00 149.50 162.50 175.50 188.50 201.50 214.50 227.50 240.50 253.50 266.50 279.50 6.50 C 50.00 58.25 66.50 74.75 83.00 91.25 98.75 106.25 113.75 121.25 128.00 134.75 141.50 148.25 155.00 161.75 168.50 175.25 182.00 192.75 206.25 219.75 233.25 246.75 260.25 274.75 287.75 300.75 314.25 327.75 6.75 D 52.00 63.00 74.00 85.00 96.00 107.00 118.00 129.00 140.00 151.00 162.00 173.00 184.00 195.00 206.00 217.00 228.00 239.00 250.00 265.00 287.00 309.00 331.00 353.00 370.00 397.00 419.00 441.00 463.00 485.00 11.00 * Gia cudc tren da bao gom 4.5% phi phuc vu va 10% thue VAT Pern vi tinh: USD E 55.00 66.00 77.00 88.00 99.00 110.00 121.00 132.00 143.00 154.00 165.00 176.00 187.00 198.00 209.00 220.00 231.00 242.00 253.00 268.00 290.00 231.00 334.00 356.00 378.00 400.00 422.00 444.00 466.00 488.00 11.00 BANG GIA CVdC CPN CONG TY AIRBONRE (Document) Kilo 0.5 1.5 2.5 3.5 4.5 5.5 6.6 7.5 8.5 9.5 10 11 12 13 14 15 16 17 18 19 20 Them l/2kg A 32.00 35.00 38.00 41.00 44.00 B 37.00 42.50 48.00 53.50 59.00 C 46.00 54.25 62.50 70.75 79.50 D 48.00 59.00 70.00 81.00 92.00 47.00 50.00 53.00 56.00 59.00 62.00 65.00 68.00 71.00 74.00 77.00 80.00 83.00 86.00 89.00 95.00 101.00 107.00 113.00 119.00 125.00 131.00 137.00 143.00 149.00 3.00 64.50 70.00 75.50 81.00 86.50 92.00 97.50 103.00 108.50 114.00 119.50 125.00 130.50 136.00 141.50 154.50 167.50 180.50 193.50 206.50 219.50 232.50 245.50 258.50 271.50 6.50 87.25 94.75 102.25 109.25 117.25 124.00 130.75 137.50 144.25 151.00 157.75 164.50 171.25 178.00 184.75 198.25 211.75 225.25 238.75 252.25 266.75279.25 292.75 306.25 319.75 6.75 103.00 114.00 125.00 136.00 147.00 158.00 169.00 180.00 191.00 202.00 213.00 224.00 235.00 246.00 257.00 279.00 301.00 323.00 345.00' 362.00 389.00 411.00 433.00 455.00 477.00 11.00 * Gia cudc tren da bao gom 4,5% phi phuc vu va 10% thue VAT Dan vi tinh: USD E 51.00 62.00 73.00 84.00 95.00 106.00 117.00 128.00 139.00 150.00 161.00 172.00 183.00 194.00 205.00 216.00 227.00 238.00 249.00 260.00 282.00 304.00 326.00 348.00 370.00 392.00 414.00 436.00 458.00 480.00 11.00 BANG GIA ClTdC CPN CONG TY DHL (Package) Pern vi tinh: USD Vung A B c 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0 40.00 44.50 49.00 53.50 58.00 62.50 66.00 69.50 73.00 76.50 79.50 82.50 85.50 88.50 91.50 94.50 97.50 100.50 103.50 106.50 108.50 110.50 112.50 114.50 116.50 118.50 120.50 122.50 124.50 126.50 128.50 130.50 132.50 134.50 136.50 138.50 140.50 142.50 144.50 146.50 148.50 150.50 152.50 154.50 156.50 158.50 160.50 162.50 164.50 166.50 46.00 50.00 56.00 59.00 64.00 68.50 72.00 75.50 79.00 82.50 85.50 88.50 91.50 94.50 97.50 100.50 103.50 106.50 109.50 112.50 115.50 118.50 121.50 124.50 127.50 130.50 133.50 136.50 139.50 142.50 145.50 148.50 151.50 154.50 157.50 160.50 163.50 166.50 169.50 172.50 175.50 178.50 181.50 184.50 187.50 190.50 193.50 196.50 199.50 202.50 48.00 55.50 63.00 70.00 78.00 85.50 93.00 100.50 108.00 115.50 122.50 129.50 136.50 143.50 150.50 157.50 164.50 171.50 178.50 185.50 189.00 192.50 196.00 199.00 203.00 206.50 210.00 213.50 217.00 220.50 224.00 227.50 231.00 234.50 238.00 241.50 245.00 248.50 252.00 255.50 258.50 261.50 264.50 267.50 270.50 273.50 276.50 279.50 282 50 285.50 D Khoi Immg (kg) 47.00 54.50 62.00 69.50 77.00 84.50 92.00 99.50 107.00 114.50 121.50 128.50 135.50 142.50 149.50 156.50 163.50 170.50 177.50 184.50 188.50 192.50 196.50 200.50 204.50 208.50 212.50 216.50 220.50 224.50 228.50 232.50 236.50 240.50 244.50 248.50 252.50 256.50 260.50 264.50 268.50 272.50 276.50 280.50 284.50 288.50 292.50 296.50 300.50 304.50 2.00 3.00 3.00 Them 500 gm 4.00 * * Gia cudc tren da bao gom 10% thue VAT E G H I 52.00 63.50 75.50 86.50 98.50 109.50 119.00 128.50 138.50 147.50 156.50 165.50 174.50 183.50 192.50 201.50 210.50 219.50 228.50 237.50 242.50 246.50 251.50 255.50 260.50 264.50 269.50 273.50 278.50 282.50 287.50 291.50 296.00 300.50 305.50 309.50 314.50 318.50 323.00 327.50 331.50 335.50 339.50 343.50 347.50 351.50 355.50 359.50 363.50 367.50 54.00 66.00 78.00 90.00 102.00 114.00 124.00 135.00 145.00 156.00 165.00 174.00 183.00 192.00 201.00 210.00 219.00 228.00 237.00 246.00 251.00 256.00 261.00 266.00 271.00 276.00 281.00 286.00 291.00 296.00 301.00 306.00 311.00 316.00 321.00 326.00 331.00 336.00 341.00 346.00 350.50 355.00 359.50 364.00 368.50 373.00 377.50 382.00 386.50 391.00 58.00 71.50 85.00 98.50 112.00 125.50 138.00 150.50 163.00 175.50 187.50 199.50 311.50 223.50 235.50 247.50 259.50 271.50 283.50 295.50 302.50 309.50 316.50 323.50 330.50 337.50 344.50 351.50 358.50 365.50 372.50 379.50 386.50 393.50 400.50 407.50 414.50 421.50 428.50 435.50 441.50 447.50 453.50 459.50 465.50 471.50 477.50 483.50 489.50 495.50 70.00 84.50 99.00 113.50 128.00 142.50 156.00 169.50 183.00 196.50 209.50 222.50 235.50 248.50 261.50 274.50 287.50 30030 313.50 326.50 336.50 345.50 355.50 364.50 374.00 383.50 393.00 402.50 412.00 421.50 431.00 440.50 450.00 459.50 469.00 478.50 488.00 497.50 507.00 516.50 526.00 535.50 545.00 554.50 564.00 573.50 583.00 529.50 602.00 611.50 6.00 9.50 * 4.00 4.50 BANG GIA CUOC CPN CONG TY DHL (Document) De'n vi tinh: USD Vung A B c 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0 37.00 41.50 46.00 50.50 55.00 62.50 66.00 69.50 73.00 76.50 79.50 82.50 85.50 88.50 91.50 94.50 97.50 100.50 103.50 106.50 108.50 110.50 112.50 114.50 116.50 118.50 120.50 122.50 124.50 126.50 128.50 130.50 132.50 134.50 136.50 138.50 140.50 142.50 144.50 146.50 148.50 150.50 152.50 154.50 156.50 158.50 160.50 162.50 164.50 166.50 41.00 45.50 50.00 54.50 59.00 68.50 72.00 75.50 79.00 82.50 85.50 88.50 91.50 94.50 97.50 100.50 103.50 106.50 109.50 112.50 115.50 118.50 121.50 124.50 127.50 130.50 133.50 136.50 139.50 142.50 145.50 148.50 151.50 154.50 157.50 160.50 163.50 166.50 169.50 172.50 175.50 178.50 181.50 184.50 187.50 190.50 193.50 196.50 199.50 202.50 2.00 3:00 E G H I 44.00 51.50 59.00 66.50 74.00 85.50 93.00 100.50 108.00 115.50 122.50 129.50 136.50 143.50 150.50 157.50 164.50 171.50 178.50 185.50 189.00 192.50 196.00 199.50 203.00 206.50 210.00 213.50 217.00 220.50 224.50 227.50 231.00 234.50 238.00 241.50 245.00 248.50 252.00 255.50 258.00 261.50 264.50 267.50 270.50 273.50 276.50 279.50 282.50 285.50 D Khoi luong (kg) 41.00 48.50 56.00 63.50 71.00 84.50 92.00 99.50 107.00 114.50 121.50 128.50 135.50 142.50 149.50 156.50 163.50 170.50 177.50 184.50 188.50 192.50 196.50 200.50 204.50 208.50 212.50 216.50 220.50 224.50 228.50 232.50 236.50 240.50 244.50 248.50 252.50 256.50 260.50 264.50 268.50 272.50 276.50 280.50 284.50 288.50 292.50 296.50 300.50 304.50 49.00 60.50 72.00 83.50 95.00 109.50 119.50 128.50 138.50 147.50 156.50 165.50 165.50 174.50 183.50 192.50 201.50 210.50 219.50 228.50 237.50 242.50 246.50 251.50 255.50 260.50 264.50 269.50 278.50 282.50 287.50 291.50 296.00 300.50 305.00 309.50 314.00 318.50 323.00 327.50 331.50 335.50 339.50 343.50 347.50 351.50 355.50 359.50 363.50 367.50 50.00 62.00 74.00 86.00 98.00 114.00 124.50 135.00 145.50 156.00 165.00 174.00 183.00 192.00 201.00 210.00 219.00 228.00 237.00 246.00 251.00 256.00 261.00 266.00 274.00 276.00 280.00 286.00 291.00 296.00 301.00 306.00 311.00 316.00 321.00 326.00 331.00 336.00 341.00 346.00 350.00 355.00 359.00 364.00 368.00 373.00 377.00 382.00 386.00 391.00 55.00 68.50 82.00 95.50 109.00 125.50 138.00 150.50 163.00 175.50 187.50 1*9 50 211.50 223.50 235.50 247.50 259.50 271.50 283.50 295.50 302.50 309.50 316.50 323.50 330.50 337.50 344.50 351.50 358.50 365.50 372.50 379.50 386.50 393.50 400.50 407.50 414.50 421.50 428.50 435.50 441.50 447.50 453.50 459.50 465.50 471.50 477.50 483.50 489.50 495.50 65.00 79.50 94.00 108.50 123.00 142.50 156.00 169.50 183.00 196.50 209.50 222.50 235.50 248.50 261.50 274.50 287.50 300.50 313.50 326.50 336.50 345.50 355.50 364.50 374.00 383.50 393.50 402.50 412.50 421.50 431.50 440.50 450.50 459.50 469.00 478.50 488.00 497.50 507.00 516.50 526.00 535.50 545.00 554.50 564.00 573.50 583.00 592.50 602.00 611.50 3.00 Them 500 gm 4.00 4.00 4.50 6.00 '9.50 * Gia cudc tren da bao gom 10% thue VAT | BANG GIA CUdC CPN CONG TY Fedex (Package) Pern vi tinh: USD 7 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 A 34.00 37.00 41.50 45.50 49.50 53.50 40.00 45.00 50.00 55.00 60.00 65.00 70.00 75.00 oU.UU oD.UU 82 75 uu 91 50 94 75 98.00 101.25 104.50 107.75 111.00 114.25 117.50 124.50 131.50 138.50 145.50 152.50 158/.50 164.50 170.50 |87 50 192 50 197.50 202.50 207.50 212.50 217.50 222.50 227.50 232.50 236.50 240.50 244.50 248.50 252.50 256.50 260.50 272 50 276 50 280.50 284.50 288.50 B 39.00 41.00 49.00 57.00 65.00 73.00 47.00 55.00 63.00 71.00 79.00 87.00 95.00 103.00 111.00 119.00 125.50 132.00 138.50 145.00 151.00 157.50 163.50 169.50 175.50 181.50 192.50 203.50 214.50 225.50 236.50 247.50 258.50 269.50 280.50 291.50 299.00 306.50 314.00 321.50 329.00 336.50 344.00 351.50 359.00 366.50 373.50 380.50 387.50 394.50 401.50 408.50 415.50 422.50 429.50 436.50 443.50 450.50 457.50 464.50 C 42.00 43.00 51.00 58.00 65.00 72.00 48.00 56.00 64.00 72.00 80.00 88.00 96.00 104.00 112.00 120.00 126.50 133.00 139.50 146.00 152.50 158.50 164.50 170.50 176.50 182.50 195.00 207.50 220.00 232.50 245.00 257.50 270.00 282.50 295.00 307.50 318.00 328.50 339.00 349.50 360.00 370.50 381.00 391.50 402.00 412.50 422.50 432.50 442.50 452.50 462.50 472.50 482.50 492.50 502.50 512.50 522.50 532.50 542.50 552.50 ■ D 48.00 50.00 62.00 73.00 84.00 95.00 53.00 64.50 76.00 87.50 99.00 110.50 122.00 133.50 145.00 156.50 167.50 178.50 189.50 200.50 211.50 221.50 231.50 241.50 251.50 261.50 278.50 295.50 321.50 329.50 346.50 360.50 374.50 388.50 402.50 416.50 426.90 437.30 447.70 458.10 468.50 478.90 489.30 499.70 510.10 520.50 530.90 541.30 551.70 562.10 572.50 582.90 593.30 603.70 614.10 624.50 634.90 645.30 655.70 666.10 * Gia cudc tren da bao gom 10% thue VAT E 49.00 51.00 63.00 74.00 85.00 96.00 54.00 66.50 79.00 91.50 104.00 116.50 129.00 141.50 154.00 166.50 178.50 190.50 202.50 214.50 226.50 237.00 247.50 258.00 268.50 279.00 297.00 315.00 333.00 351.00 369.00 384.00 399.00 414.00 429.00 444.00 455.00 466.00 477.00 488.00 499.00 510.00 521.00 532.00 543.00 554.00 565.00 576.00 587.00 598.00 609.00 620.00 631.00 642.00 653.00 664.00 675.00 686.00 697.00 708.00 F 54.00 58.00 70.00 82.00 94.00 106.00 60.00 74.00 88.00 102.00 116.00 130.00 144.00 158.00 172.00 186.00 199.00 212.00 225.00 238.00 251.00 263.50 276.00 288.50 301.00 313.50 335.50 357.50 379.50 401.50 423.50 443.50 463.50 483.50 503.50 523.50 541.50 559.50 577.50 595.50 613.50 631.50 649.50 667.50 685.50 703.50 721.00 738.50 756.00 773.50 791.00 808.50 826.00 843.50 861.00 878.50 896.00 913.50 931.00 948.50 G 56.00 63.00 76.00 89.00 102.00 115.00 66.00 83.00 100.00 117.00 134.00 151.00 168.00 185.00 202.00 219.00 231.00 243.00 255.00 267.00 279.00 291.00 303.00 315.00 327.00 339.00 359.50 380.00 400.50 421.00 441.50 462.00 482.50 503.00 523.50 544.00 564.50 585.00 605.50 626.00 646.50 667.00 687.50 708.00 728.50 749.00 769.50 790.00 810.50 831.00 851.50 872.00 892.50 913.00 933.50 954.00 974.50 995.00 1015.50 1036.00 H 60.00 70.00 84.00 97.00 110.00 123.00 71.00 88.00 105.00 122.00 139.00 156.00 173.00 190.00 207.00 224.00 240.00 256.00 272.00 288.00 304.00 319.00 334.00 349.00 364.00 379.00 402.00 425.00 448.00 471.00 494.00 517.00 '40.00 563.00 586.00 609.00 630.00 651.00 672.00 693.00 714.00 735.00 756.00 777.00 798.00 819.00 839.00 859.00 879.00 899.00 919.00 939.00 959.00 979.00 999.00 1019.00 1039.00 1059.00 1079.00 1099.00 BANG GIA cudc CPN CONG TY Fedex (Document) Den vi tinh: USD 0.5 0.5 kg kg 1.0 1.5 2.0 2.5 0.5 kg 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.55.0 5.5 6,0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0 11.0 12.0 13.0 174.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0 41.0 42.0 43.0 44.0 A 22.10 24.05 26.97 29.57 32.17 34.77 B 25.35 26.65 31.85 37.05 42.24 47.45 C 27.30 27.95 33.15 37.70 42.25 46.80 D 31.20 32.50 40.30 47.45 54.60 61.75 E 31.85 33.15 40.95 48.10 55.25 62.40 F 35.10 37.70 45.50 53.30 61.10 68.90 G 36.40 40.95 49.40 57.85 66.30 74.75 H 39.00 45.50 54.60 63.05 71.50 79.95 26.00 29.25 32.50 35.75 39.00 42.25 45.50 /J 30.55 35.75 40.95 46.15 51.35 56.55 61.75 66.95 72.15 77.35 81.57 85.80 90.02 94.25 98.47 102.37 106.27 110.17 114.07 117.97 125.12 132.27 139.42 146.57 153.72 160.87 168.02 175.17 182.32 189.47 194.35 199.22 204.10 208.97 213.85 218.72 223.60 228.47 233.35 238.22 242.77 247.32 251.87 256.42 260.97 265.52 270.07 274.62 279.17 283.72 288.27 292.82 297.37 301.92 31.20 36.40 41.60 46.80 52.00 57.20 62.40 67.60 72.80 78.0v 82.22 86.45 90.67 94.90 99.12 103.02 106.92 110.82 114.72 118.62 126.75 134.87 143.00 151.12 159.25 167.37 175.50 183.62 191.75 199.87 206.70 213.52 220.35 227.17 234.00 240.82 247.65 254.47 261.30 268.12 274.62 281.12 287.62 294.12 300.62 307.12 313.62 320.12 326.62 333.12 339.62 346.12 352.62 359.12 34.45 41.92 49.40 56.87 64.35 71.82 79.30 86.77 94.25 101.72 108.87 116.02 123.17 130.32 137.47 143.97 150.47 156.97 163.47 169.97 181.02 192.07 203.12 214.17 225.22 234.32 243.42 252.52 261.62 270.72 277.48 284.24 291.00 297.76 304.52 311.28 318.04 324.80 331.56 338.32 345.08 351.84 358.60 365.36 372.12 378.88 385.64 392.40 399.16 405.92 412.68 419.44 426.20 432.96 35.10 43.22 51.35 59.47 67.60 75.72 83.85 91.97 100.10 108.22 116.02 123.82 131.62 139.42 147.22 154.05 160.87 167.70 174.52 181.35 193.05 204.75 216.45 228.15 239.85 249.60 259.35 269.10 278.85 288.60 295.75 302.90 310.05 317.20 324.385 331.50 338.65 345.80 352.95 360.10 367.25 374.40 381.55 388.70 395.85 403.00 410.15 417.30 424.45 431.60 438.75 445.90 453.05 460.20 39.00 48.00 57.20 66.30 75.40 84.50 93.60 102.70 111.80 120.90 129.35 137.80 146.25 154.70 163.15 171.27 179.40 187.52 195.65 203.77 218.07 232.37 246.67 260.97 275.27 288.27 301.27 314.27 327.27 340.27 351/ ' 363.67 375.37 387.07 398.77 410.47 422.17 433.87 445.57 457.27 468.65 480.02 491.40 502.77 514.15 525.52 536.90 548.27 559.65 571.02 582.40 593.77 605.15 616.52 42.90 53.95 65.00 76.05 87.10 98.15 109.20 120.25 131.30 142.35 150.15 157.95 165.75 173.55 181.25 189.15 196.95 204.75 212.55 220.35 233.67 247.00 260.32 237.65 286.97 300.30 313.62 326.95 340.27 353.60 366.92 380.25 393.57 406.90 420.22 433.55 446.87 460.20 473.52 486.85 500.17 513.50 526.82 540.15 553.47 566.80 580.12 593.45 606.77 620.10 633.42 646.75 660.07 673.40 46.15 57.20 68.25 79.30 90.35 101.40 112.45 123.50 134.55 145.60 156.00 166.40 176.80 187.20 197.60 207.35 217.10 226.85 236.60 246.35 261.30 276.25 291.20 306.15 321.10 336.05 351.00 365.95 380.90 395.85 409.50 423.15 436.80 450.45 464.10 477.75 491.40 505.05 518.70 532.35 545.35 558.35 571.35 584.35 597.35 610.35 623.35 636.35 649.35 662.35 675.35 688.35 701.35 714.35 B 6.82 6.50 6.17 6.17 6.17 6.17 C 8.12 7.80 7.47 7.15 7.15 7.15 D 9.81 9.49 9.16 8.84 8.84 8.84 E 10.40 10.27 10.07 10.01 10.01 10.01 F 13.97 13.65 13.32 13.32 13.32 13.32 G 15.27 14.95 14.62 14.62 14.62 14.62 H 16.25 15.92 15.60 15.60 15.60 15.60 55 75 57 36 59.47 61.59 63.70 65.81 67.92 70.04 72.15 74.26 76.37 80.92 85.47 90.02 94.57 99.12 103.02 IX 67 121 X7 125.12 128.37 131.62 134.87 138.12 141.37 144.62 147.87 151.12 153.72 156.32 158.92 161.52 164.12 74 57 177 12 179.72 182.32 184.92 187.52 Khoi long 45 - 70 kg 71 - 99 kg 100 - 299kg 300 - 499kg 500 - 999kg 1000+ kg A 4.22 3.90 3.57 3.57 3.57 3.57 * Gia cudc tren da bao gom 10% thue VAT