Luận văn hoàn thiện công tác trả lương tại công ty cổ phần xây dựng và thi công nền móng thành đại lộc

BO• GIAO DUC • VA DAO TAO • TRLONG DAI HOC KINH TE QUOC DAN TRUING DHKTQD I NGO THI BICH I’ll L ONG HOAN THIEN CONG TAC TRA HONG TAI • • CONG TY CO PHAN XAY l)L\G VA THI CONG NEN MONG THANH DAI • LOC • CHUYEN NGANH: QUAN TRI NHAN LIC MA NGANH: 8340404 LUAN VAN THAC SI QUAN TRI NHAN LtfC NGlTdl HUtXNG DAN KHOA HOC : TS VU THI UYEN dai hoc k.t.q.d TT THONG TIN THlTVIEN LCH CAM DOAN Toi xin cam (Joan day la cong trinh nghien cuu cua rieng toi Cac so lieu, ket qua neu luan van la trung thirc va chua tung duqc cong bo bat ky cong trinh nao khac Ha noi, thangJOnam 2019 rri r • Tac gia Ngo Thi Bich Phuong A_ •? r LOI CAM ON De co the hoan de tai luan van thac si mot each hoan chinh, ben canh su nd luc cd gang cua ban than co su huong dan nhiet tinh cua quy Thay Co, cung nhu su dong vien ung ho cua gia dinh va ban be sudt thdi gian hoc tap nghien cuu va thuc hien luan van thac si Xin chan bay to long biet on den TS Vu Thi Uyen ngudi da hdt long giup va tao moi dieu kien tot nhat cho toi hoan luan van Xin chan bay to long biet on den toan the quy thay co khoa Kinh te va quan ly nguOn nhan luc trudng Dai hoc Kinh te Quoc Dan da tan tinh truyen dat nhung kien thuc quy bao cung nhu tao moi dieu kien thuan lpi nhat cho tOi sudt qua trinh hoc tap nghien cuu va cho den thuc hien de tai luan van Xin chan bay to long biet on den Cong ty co phan Xay dung va Thi cong nen mong Thanh Dai Loc da khong ngung hd trp va tao moi dieu kien tot nhat cho toi sudt thdi gian nghien cuu va thuc hien luan van Cuoi cung, toi xin chan cam on den gia dinh, cac anh chi va cac ban dong nghiep da hd trp cho toi rat nhieu sudt qua trinh hoc tap, nghien cuu va thuc hien de tai luan van thac si mot cach hoan chinh Ha noi, thang'!® nam 2019 Hoc vien thuc hien Ngo Thi Bich Phinmg YEU CAU CUA HOI HONG CHAM LUAN VAN THAC SI VE Nhung diem can sua chtta bo sung truoc nop luan van chinh thuc cho Vien dao tao SDH ' ■■7- ; Chu tich Hoi dong (Ky va ghi ro ho ten) Cam ket cua Hoc vien7 PGS.TS Pham Thuy Huong Hoc vien Ngo Thi Bich Phuong Neu hoc vien co frach nhiem chinh sua theo yeu clu cua Hoi ddng chlm luan van Trong truong hop khong chinh sua sS hong duoc cong nhan kSt qua bao ve loc vien phai dong ban yeu cau chinh sua vao trudc phan muc luc luan van chinh thuc nop cho Vien DT SDH 18/25118 YEU CAU CUA HOI DONG CHAM LUAN VAN THAC SI VE • • • Nhung diem cdn sua chua bo sung trudc nop luan van chinh thuc cho Vien dao tao SDH A A A r r TS Pham Thi Kim Ngoc Cau hoi: Tac gia hay cho biet cac nguyen tac tra luong tai doanh nghiep? Hien viec tra luong tai z cong •> ty CP Xay dung va thi cong nen mong r Thanh Dai Loe tot d diem nao, chua tot d diem nao? Nguyen nhan va giai phap khac phuc? Tac gia hay giai thich cac can cu de de xuat d giai phap l (bang 3.2, 3.3, 3.4): dinh gia cong viec, cho khoi van phong va khoi san xuat CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu* - Hanh phuc BAN NHAN • XET LUAN • VAN THAC • SI (Dung cho ngucri phan bien) mong Thanh Dai Loc Chuyen nganh: Quan tri nhan luc Ma so: 60340404 Hoc vien: Ngo Thi Bich Phuong Ngirdi phan bien: Nguyen Nam Phuong Don vj cong tac: Khoa Kinh te va Quan ly ngudn nhan luc, Dai hoc kinh td qudc dan Tinh cap thiet, y nghia khoa hoc va thuc tien cua de tai luan van r r Doi vdi doanh nghiep, cong tac tra luong cho ngudi lao dong co mot y nghia het sue to Ion, quyet dinh den su cong cua chinh sach tien va co anh hudng rat Ion den dong luc r r t r cua ngudi lao dong va su cong hien cho doanh nghiep Vdi su thay doi linh hoat cua co che tra luong qua cac thdi ky thi cac doanh nghiep khong chi don thuan thuc hien theo cac quy dinh cua Nha nude, Chinh phu ve tidn luong ma co quyen van dung linh hoat cho phu hop voi tinh hinh san xuat kinh doanh cua doanh nghiep Do can co su cai tien cong tac tra luong nham thay ddi kip thdi voi nhung quy dinh cua Nha nude, dam bao tuan theo quy luat khach quan cua thi trudng, cong ty cd phan xay dung va thi cong nen mong Thanh Dai Loc khong nam ngoai yeu cau do, tac gia lua chon de tai: Hoan thien cdng tac tra luong tai cdng ty cd phan xay dung va thi cdng nen mong Thanh Dai Loc” la co y nghia ve ca ly luan lan thuc tien + Cdng trinh nghien cuu cua tac gia khong trung lap voi cac ket qua nghien cuu da cdng »d vd cdng tac tra luong trudc ma ngudi doc duoc tidp can Cac tai lieu trich din phu hop di noi dung chuyen mon, rd rang, day du + Noi dung nghien cuu phu hop voi ten de tai Ten de tai phu hop voi chuyen nganh va ma dao tao 77 KET LUAN Qua viec phan tich thuc tien ve cdng tac tra luong tai Cong ty CP Xay dung va Thi cong nen mong Thanh Dai Loc ta nhan thay dupe nhung diem manh va diem yeu chinh sach tien luong ma Cong ty dang ap dung Dd tu do, luan van tham gia nghien cuu giai quyet mot so van de ve ly luan va thuc tien nhu sau: - He thong hoa nhung van de co ban ve tien luong cac doanh nghiep - Phan tich thuc trang cong tac tra luong, xac dinh mot so nguyen nhan chu yeu, chi ro uu nhupc diem cua cong tac tra luong tai Cong ty CP Xay dung va Thi cong nen mong Thanh Dai Loc thoi gian qua - De xuat giai phap de hoan thien viec cong tac tra luong tai Cong ty CP Xay dung va Thi cong nen mong Thanh Dai Loc thoi gian den Voi ket qua nghien cuu nhu tren, tac gia hy vong se giup cho Ban Tong giam / 7 doc cua cong ty co the lam can cu de co nhung chinh sach tien luong hop ly de nham phat huy nhung mac tich cue, han che nhung mac yeu de kich thich va dong vien nguoi lao dong phat trien san suat, nang cao chat lupng lao dong, lam tang doanh thu va gop phan giup cho Cong ty dung vung tren thi truong r r nhung nam sap den Tuy nhien, viec van dung chinh sach tra luong, thuong, phu \ cap phai het sue than trong, vi neu lam dung khuyen khich bang tien luong tien r r a thudng qua muc se gay phan tac dung, gay su mat doan k£t tap the, lam giam hieu qua san xuat 78 DANH MUC TAI LIEU THAM KHAO • • [1] Bo Lao Dong - Thuong binh va Xa Hoi (2019), Bo Luat Lao Dong 2019 Luat Cong Doan - Che Tien Luong, Bao Hiem Xa Hoi, Bao Hiem Y Te moi nhat, NXB Lao Dong [2] Bach khoa toan thu mb Wikipedia [3] Mai Ngoc Cubng (Thang 7/2012), Truong Dai hoc Kinh te Quoc dan, “Ve chinh sach tien luong va thu nhap b nubc ta hien nay”, Tap chi Kinh te Phat trien, so 181 [4] Le Dat Chi (2008), Truong bo mon Dau tu tai chinh, Dai hoc Kinh te TPHCM, “Cai goc cua chuyen luong cao hay thap”, Thbi bao kinh te Sai Gon [5] Tran Xuan Cau, PGS.TS Mai Quoc Chanh (2009), Truong DH Kinh te quoc dan, Giao trinh Kinh te nguon nhan luc, NXB DH Kinh te quoc dan [6 Tran Xuan Cau (Thang 10/2013), “Trien khai tra luong theo vi tri viec lam doi voi cdng chuc- vien chuc: Tir ly thuyet den thuc tien”, Tap chi Kinh te & Phat trien, sb 196, trang 80-84 [7] Tran Kim Dung (2009), Giao trinh Quan tri nguon nhan lire, NXB Thong ke [8] Nguydn Van Dong (2013), Xay dung quy che tra luong, noi dung & phuong phap thuc hien, Cong ty Tu van Macconsult [9] Le Quoc Ly, Pho Giam doc Hoc vien Chinh tri - Hanh chinh Quoc gia Ho Chi Minh, (T3/2012), “Tien luong cong chuc: Nhung bat cap va giai phap khac phuc”, Tap chi Kinh te va Du bao, so (518) [10] Nguyen Trong Nghia, (2018), Nhan dien cai each tien luong va giai phap A A tao nguon thuc hien tien luong, Bo Tai chinh [11] Quy che tra luong cua Cong ty CP Xay dung va Thi cdng nen mong Thanh Dai Loc [12] Phuong Ngoc Thach, (2008), Quan he giua tien luong va tang tnrbng kinh te, Truong Dai hoc Tay Bac [13] https://www.ilo.org [14] Nguyen Van Phuong, 2018 Lam ban ve tien luong cua ngudi lao dong 79 Tap chi ngan hang So 16 Thang 8/2018 [15] CIEM, 2012 Vai tro cua luong va thu nhap nhu la dong luc thuc diy tang truong kinh td bdn vung, Vien nghien cuu quan ly kinh td TW - Trung tam thong tin - du lieu So 08/2012 80 PHU• LUC • BANG CAU HOI (Ve hoan thien cong tac tra luong cho nguoi lao dong tai Cong ty CP Xay dung va Thi cong nen mong Thanh Dai Loc) Xin chao Quy Anh (Chi)! Toi ten la: Hoc vien lop Cao hoc , Truong Dai hoc Kinh te quoc dan Hien Toi dang nghien cun de thuc hien de tai: “Hoan thien cong tac tra luong tai Cong ty CP Xay dung va Thi cong nen mong Thanh Dai Loc” Toi can thu thap mot so thong tin ve cong tac tra luong de hoan luan van Toi rAt mong nhan dupe sir quan tam giup cua cac Anh (Chi) viec tham gia tra loi bang cau hoi Tdi xin cam ket thong tin ma Anh (Chi) cung cap chi dupe su dung cho muc dich nghien cuu cua de tai luan van noi tren chu khong sir dung cho muc dich nao khac I ANH (CHI) HAY DANH DAU VAO NHUNG PHU HOP VCH LUA CHON CUA BAN THAN Gidi tinh: □ Nam □ Nu Do tuoi: □ Dudi 30 tuoi □ Tir 30-40 tuoi □ Tir 40-50 tuoi □ Tren 50 tuoi Bo phan cdng tac: Anh/Chj da lam viec Cdng ty dirpe bao lau: □ Dudi nam □ Tir 1-5 nam □ Tir 5-10 nam □ Tir 10-15 nam □ Tren 15 nam Chuc vu: Trinh chuyen mon: 81 □ Tren Dai Hoc □ Dai Hoc □ Trung cap, cao dang □ Cong nhan ky thuat □ Khac Anh/Chi hay danh gia muc quan cua cac yeu to sau tai cong ty Theo thu1 tu* tir den 8, danh gia muc quan nhat den it quan r A nhat bang each khoanh trdn: Tieu chi Mu c c lap ung A Tien luong va cac khoan phuc lqi Dieu kien lam viec Van hoa cong ty Co hoi thang tien Su yeu thich cong viec Duoc dao tao Quan he giua lanh dao va nhan vien 8 Khac II NOI DUNG KHAO SAT VE CONG TAC TIEN LUONG TAI CONG TY Anh/Chi Y kien cua ngudi lao dong ve nguon hinh quy tien Iuong □ Co □ Khong A A A ' A ' l.a Neu anh/chj khong cd y kien ve nguon hinh quy tien luong xin r vui long cho biet ly la gi? □ Nguon quy tien luong khong on dinh □ Nguon quy tien luong quy dinh qua chung chung □ Ly khac (neu co) Theo anh/ chi he thong bang luong Cty Thanh Dai Loc xay dung dang ■* ap dung co day du, hoan thien, phu hop khong? 82 □ Co □ Khong a Neu khong thay phu hop ve he thong bang lwo’ng cty Thanh Dai Loc xay du-ng xin anh/chi vui long cho biet ly la gi? □ He so luong chua phan anh dung tinh chat, muc do, cuong cong viec □ So bac luong ngach chua phu hop t r , □ Mot so cong viec chua duoc the hien bang luong □ Ly khac (neu co) Theo anh/ chi phan bo Quy tien luong cua Cong ty Thanh Dai Loc nhir hien co phu hop khong? □ Co □ Khong a Neu thay phan bo Quy tien luong cua Cong ty Thanh Dai Loc khong phu hop a/c vui long cho biet ly la gi? □ Co qua nhieu quy tien luong □ Ty quy tien luong thap □ Ty phan bo quy Du phong, Quy dieu tiet la chua phu hop □ Ly khac (neu co) Theo anh/ chi quy dinh nang bac luong Cty Thanh Dai Loc hien co phu hop hay chua? □ Co a □ Khong Neu a/c thay quy dinh nang bac luong Cty Thanh Dai Loc hien chua phu hop xin vui long cho biet diem chua hoan thien la gi? □ Quy trinh xet nang bac luong rac roi □ Thoi gian nang luong co ban (luong 204/2004/ND-CP) qua lau □ Luong dong bao hiem qua thap □ Dieu kien xet nang bac luong chua ro rang □ Quy dinh nang luong truoc thoi han chua ro rang □ Nang luong chuc danh va luong co ban khong dong thoi 83 □ Muc nang luong chuc danh qua thap, khong cd tac dung khuyen khi'ch r r ngudi lao dong phan dau, khong theo kip muc tang tren thi trudng lao dong Theo anh/ chi viec xac dinh luong hang thang hien co phu hop khong? □ Cd □ Khong r a Neu anh/ chj viec xac dinh luong hang thang hien chua phu hop vui long cho biet ly la gi? □ Cdng thuc tinh luong gom nhieu phan □ Luong thdi gian va luong san pham chua tach bach rd rang □ Chua the hien ro cdng thuc tinh luong Quy che tra luong □ Ly khac (neu cd) Theo anh/ chi danh gia thuc hien cdng viec (hien nay) co phu hop khong? □ Cd a □ Khong Neu anh/ chi thay danh gia thuc hien cdng viec (hien nay) khong phu xin vui long cho biet ly la gi? □ Phuong phap danh gia ap dung chua phu hop □ Bang chi tieu danh gia xep loai chua phu hop □ Quy trinh thuc hien danh gia phuc tap □ Quy dinh cung ty xep loai la khong phu hop □ Ly khac (neu cd) Chan cam o'n Anh/Chi da giup d& tdi hoan bang cau hoi nay! 84 PHU LUC KET QUA KHAO SAT PHAN I Mire quan trQng cua cac yeu to - • • '• ■ y Tien Iirnng ' ■ ’ Churc So nguoi va cac danh duoc hoi khoan Phuc Dieu kien lam viec • Van Cn hoa hoi cdng thang ty ■ ' • tien 10 Suyeu Du’O’c thich dao cdng tao • vi$c Sd y quan ly kien he ■■ • ; giua ■ • • lanh Khac dao • Tdng sd va nhan vien Can bo Quan 3 20 45 10 15 15 100 10 2 20 50 15 10 10 100 62 100 62 100 81 14 13 12 20 Ty le cac cap (%) So y Can bo nghiep vu kien 20 Ty le (%) So y kien Nhan vien 100 Ty le (%) T6ng cong Ty le (%) 140 57,86 10,00 3,57 9,29 5,00 8,57 4,29 1,43 100,00 85 KET QUA KHAO SAT PHAN II So STT • ’ ■ \ - " ■ ■ • ’ - Noi dung hoi , ■ ‘ , ngudi dutfc * hoi Tyle Ghi chu % • Theo anh/ chi he thong bang luong Cty Thanh Dai Loc xay dung dang ap dung cd 140 100% day du, hoan thien, phu hop khong? ngudi Co 50 36% Khong 90 64% So vdi duoc hoi Ly tra loi khong He sd luong chua phan anh dung tinh chat, 59 muc do, cudng cdng viec 66% So vdi Sd bac luong ngach chua phu hop 56 _ Mot sd cdng viec chua duoc the hien 28 bang luong 63% ngudi tra ldi khong 31% Theo anh/ chi quy dinh nang bac luong Cty Thanh Dai Loc hien co phu hop hay 140 100% chua? So vdi ngudi Cd 64 46% Khong 76 54% duqc hoi Ly tra loi khong Quy trinh xet nang bac luong rac roi 56 74% 70 93% Luong dong bao hiem khdi true tiep qua thap 70 93% Dieu kien xet nang bac luong chua ro rang 56 74% Quy dinh nang luong trade thdi han chua ro 50 67% Thdi gian nang luong co ban (luong 204/2004/ND-CP) qua lau So vdi ngudi tra ldi khong 86 rang Nang luong chuc danh va luong ca ban khong 64 85% 70 93% 140 100% Co 62 44% Khong 78 56% 73 93% 64 82% 50 64% dong thdi Muc nang luong chuc danh qua thap, khong co tac dung khuyen khich ngucri lao dong phan dau, khong theo kip muc tang tren thi trudng lao dong Theo anh/ chi viec xac dinh luong hang thang hien co phu hop khong? So vdi ngudi duac hoi Ly tra loi khong Cdng thuc tinh luong gom nhieu phan Luong thai gian va luong san pham chua tach bach rd rang Chua the hien rd cdng thuc tinh luong Quy che tra luong So vdi ngudi tra ldi khong Theo anh/ chi phan bo Quy tien hromg cua Cdng ty Thanh Dai Loc nhu hien co 140 100% phu hop khong? ngudi Cd 56 40% Khong 84 60% 70 83% 73 87% 42 50% Ly khac (neu co) 56 67% Theo anh/ chj danh gia thuc hien cdng viec 140 100% duac hoi Ly tra lai khong Cd qua nhieu quy tien luong Ty quy tien luong thap \ r Ty phan bo quy Du phdng, Quy dieu tiet la chua phu hop So vdi So vdi ngudi tra ldi khong So vdi 87 (hien nay) cd phu hop khong? ngudi Cd 64 46% Khong 76 54% dupe hoi Ly tra lcri khong Phuong phap danh gia ap dung chua phu hop 56 74% Bang chi tieu danh gia xep loai chua phu hop 62 81% Quy trinh thuc hien danh gia phuc tap 64 85% 56 74% Quy dinh cung ty xep loai la khong phu hop ngudi duoc tra ldi khong y Y kien cua ngirdi lao dong ve nguon hinh quy tien luong ' y ? Nguon quy tien luong khong on dinh 58 50 So vdi r So vdi r Nguon quy tien luong quy dinh qua chung chung 70 60 ngudi tra ldi khong PHU LUC 3: DANH MUC DIA BAN THUOC VUNG I, II, III Theo Phu luc cua Nghi dinh 157/2018/ND-CP thi Danh muc dia ban ap dung muc luong toi thieu thuoc vung I, vung II, vung III va vung IV duoc quy dinh nhu sau: Vung Bao gdm - Cac quan va cac huyen Gia Lam, Dong Anh, Soc Son, Thanh Tri, Thudng Tin, Hoai Due, Thach That, Qudc Oai, Thanh Oai, Me Linh, Chuang My va thi xa Son Tay thuoc Ha Noi; - Cac quan va cac huyen Thuy Nguyen, An Duong, An Lao, Vinh Bao, Tien Lang, Cat Hai, Kien Thuy thuoc Hai Phdng; Vung I - Cac quan va cac huyen Cu Chi, Hoc Mon, Binh Chanh, Nha Be thuoc Ho Chf Minh; - Thanh Bien Hoa, thi xa Long Khanh va cac huyen Nhon Trach, Long Thanh, Vinh Cuu, Trang Bom thuoc tinh Ddng Nai; - Thanh Thu Dau Mot, cac thi xa Thuan An, DT An, Ben Cat, Tan Uyen va cac huyen Bau Bang, Bac Tan Uyen, Dau Tieng, Phu Giao thuoc tinh Binh Duong; 88 - Thanh Vung Tau, thi xa Phu My thuoc tinh Ba Ria - Vung Tau - Cac huyen lai thuoc Ha Noi; - Cac huyen cdn lai thuoc Hai Phong; - Thanh Hai Duong thuoc tinh Hai Duong; - Thanh Hung Yen va cac huyen My Hao, Van Lam, Van Giang, Yen My thuoc tinh Hung Yen; - Cac Vinh Yen, Phuc Yen va cac huyen Binh Xuyen, Yen Lac thuoc tinh Vinh Phuc; - Thanh Bac Ninh, thi xa Tu Son va cac huyen Que Vo, Tien Du, Yen Phong, Thuan Thanh, Gia Binh, Luong Tai thuoc tinh Bac Ninh; - Cac Ha Long, Cam Pha, Uong Bi, Mong Cai thuoc tinh Quang Ninh; - Cac Thai Nguyen, Song Cong va thi xa Pho Yen va thuoc tinh Thai Nguyen; - Thanh Viet Tri thuoc tinh Phu Tho; - Thanh Lao Cai thuoc tinh Lao Cai; - Thanh Nam Dinh va huyen My Loc thuoc tinh Nam Dinh; Vung II - Thanh Ninh Binh thuoc tinh Ninh Binh; - Thanh Hue thuoc tinh Thua Thien Hue; - Cac Hoi An, Tam ky thuoc tinh Quang Nam; - Cac quan, huyen thuoc Da Nang; - Cac Nha Trang, Cam Ranh thuoc tinh Khanh Hoa; - Cac Da Lat, Bao Loc thuoc tinh Lam Dong; - Thanh Phan Thiet thuoc tinh Binh Thuan; - Huyen Can Gio thuoc Thanh Ho Chi Minh; - Thanh Tay Ninh va cac huyen Trang Bang, Go Dau thuoc tinh Tay Ninh; - Cac huyen Dinh Quan, Xuan Loc, Thong Nhat thuoc tinh Dong Nai; - Thi xa Dong Xoai va huyen Chon Thanh thuoc tinh Binh Phuoc; - Thanh Ba Ria thuoc tinh Ba Ria - Vung Tau; - Thanh Tan An va cac huyen Due Hoa, Ben Luc, Thu Thua, Can Duoc, Can Giuoc thuoc tinh Long An; - Thanh My Tho va huyen Chau Thanh thuoc tinh Tien Giang; - Cac quan thuoc Can Thor; 89 - Thanh Rach Gia, thi xa Ha Tien va huyen Phu Quoc thuoc tinh Kien Giang; - Cac Long Xuyen, Chau Doc thuoc tinh An Giang; - Thanh Tra Vinh thuoc tinh Tra Vinh; - Thanh Ca Mau thuoc tinh Ca Mau; - Thanh Dong Hoi thuoc tinh Quang Binh - Cac true thuoc tinh lai (tru cac true thuoc tinh neu tai vung I, vung II); - Thi xa Chi Linh va cac huyen Cam Giang, Nam Sach, Kim Thanh, Kinh Mon, Gia Loc, Binh Giang, Tu Ky thuoc tinh Hai Duong; - Cac huyen Vmh Tuong, Tam Dao, Tam Duong, Lap Thach, Song Lo thuoc tinh Vinh Phuc; - Thi xa Phu Tho va cac huyen Phil Ninh, Lam Thao, Thanh Ba, Tam Nong thuoc tinh Phu Tho; - Cac huyen Viet Yen, Yen Dung, Hiep Hoa, Tan Yen, Lang Giang thuoc tinh Bac Giang; - Cac thi xa Quang Yen, Dong Trieu va huyen Hoanh Bo thuoc tinh Quang Ninh; - Cac huyen Bao Thang, Sa Pa thuoc tinh Lao Cai; Vung III - Cac huyen lai thuoc tinh Hung Yen; - Cac huyen Phu Binh, Phu Luong, Dong Hy, Dai Ttr thuoc tinh Thai Nguyen; - Huyen Luong Son thuoc tinh Hoa Binh; - Cac huyen lai thuoc tinh Nam Dinh; - Cac huyen Duy Tien, Kim Bang thuoc tinh Ha Nam; - Cac huyen Gia Vien, Yen Khanh, Hoa Lu thuoc tinh Ninh Binh; - Thi xa Bim Son va huyen Tinh Gia thuoc tinh Thanh Hoa; - Thi xa Ky Anh thuoc tinh Ha Tinh; - Cac thi xa Huong Thuy, Huong Tra va cac huyen Phu Loc, Phong Dien, Quang Dien, Phu Vang thuoc tinh Thira Thien Hue; - Thi xa Dien Ban va cac huyen Dai Loc, Duy Xuyen, Nui Thanh, Que Son, Thang Binh, Phu Ninh thuoc tinh Quang Nam; - Cac huyen Binh Son, Son Tinh thuoc tinh Quang Ngai; - Thi xa Song Cau va huyen Dong Hoa thuoc tinh Phu Yen; 90 - Cac huyen Ninh Hai, Thuan Bac thuoc tinh Ninh Thuan; - Thi xa Ninh Hoa va cac huyen Cam Lam, Dien Khanh, Van Ninh thuoc tinh Khanh Hoa; - Huyen Dak Ha thuoc tinh Kon Turn; - Cac huyen Due Trong, Di Linh thuoc tinh Lam Dong; - Thi xa La Gi va cac huyen Ham Thuan Bac, Ham Thuan Nam thuoc tinh Binh Thuan; - Cac thi xa Phudc Long, Binh Long va cac huyen Dong Phu, Hon Quan, Loc Ninh, Thu Rieng thuoc tinh Binh Phudc; - Cac huyen lai thuoc tinh Tay Ninh; - Cac huyen lai thuoc tinh Dong Nai; - Cac huyen Long Dien, Dat Do, Xuyen Moc, Chau Due, Con Dao thuoc tinh Ba Ria - Vung Tau; - Thi xa Kien Tuong va cac huyen Due Hue, Chau Thanh, Tan Tru, Thanh Hoa thuoc tinh Long An; - Cac thi xa Go Cong, Cai Lay va cac huyen Cho Gao, Tan Phuoc thuoc tinh Tien Giang; - Huyen Chau Thanh thuoc tinh Ben Tre; - Thi xa Binh Minh va huyen Long Ho thuoc tinh Vinh Long; - Cac huyen thuoc Can Tho; - Cac huyen Kien Luong, Kien Hai, Chau Thanh thuoc tinh Kien Giang; - Thi xa Tan Chau va cac huyen Chau Phu, Chau Thanh, Thoai Son thuoc tinh An Giang; - Thi xa Nga Bay va cac huyen Chau Thanh, Chau Thanh A thuoc tinh Hau Giang; - Thi xa Duyen Hai thuoc tinh Tra Vinh; 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