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DAI HOC KINH TE THANH PHO HO CHi MINH KHOA THUONG MAI- DU LICH- MARKETING CAC HINH THUC GIAO DICH TREN THI TRUONG QUOC TE BO mon: Quan Tri Xuit Nhap Khaéu GVHD: Lé Tan Bitu THANH VIEN NHOM GD TM12 K35 ~ Dinh Nguyén Hai Bang - Nguyén Trong Bio Khinh . Ho Thi Thy Tran |. Ding Lam Ti Tran |. Phan Quéc Trung Thang 5/2012 (Quan tr Xudt Nhap khdu MUC LUC 1. GIAO DICH TRUC TIEP. 5 1K aie: 5 2. Cie bade gio dich cs 2.1 Hing (Im Enmiy vs 22 Chi hing (Of) 5 2. ae hing Order 6 24. Hat gi (Comte On) 7 2.5. Chip nhiin ( Acceptance ) :. at 2.6. Xie ain (Coniston) “8 2.Uu, shoe dm ia phoog the ga dich eve lp § Maden 8 32 Hanehé 8 Il. GIA CONG QUOC TE... 9 1. Khél nigm va age didn 9 LI Khim 3 12 bie aim = 2. Phan lost 9 21 eed mt uy sh gue i 9 22 Xi vb mic dg eang cp nguyen i ‘0 23 étvb gi gion 0 2.4 et btn ham gi : 10 3. Vasnhuge dm cia phon thie gi cng qué 0 BA Udi 10 32. Nhugedin ul 4. Mét sé diém lu ¥: 2 Ill. MUA BAN HANG HOA QUA Sé GIAO DiCH HANG HOA... 13 if ts 3. mit hing dye la deh qua SGA is 4G dung oo bin ap dng mua bn hing ha gua SGDHHE “4 41 Tén hing (44i nrgng hop ding): 14 42° Chitugne hing hi 14 43. Gidwi hinge 14 (4 Tid gio ting \4 45 Diaciin gia ting \s ‘5. Quyén va nghia vy ctia cae bén trong hop dong mua ban hang hoa qua SGDHH:. 15 5.1 Quylin vi nghia vy ela ede bén trong hop dng ki han Cac inh thie giao dich trén thi trurong qué t& (Quan tr Xudt Nhap khdu 5.2 Quyén vi nghia wy eta fe bén trang hop dng quyén choM nso 1s IV. H@l CHg, TRIN LAM THUONG Mal 16 1. Khai 16 2. Quy trinh thy hign 16 2.1 Ding iy t che hoi cho, triém lim thong mi 16 2.2 HO so ding ky t5 che hi cho, trén fim thuong mai 16 2.3. Tidp akin hd so dang ky td chit hi chy rin Ki thueme. mai 0 24 Trung biy hing gi, hing vi pham quyén se hi tt dé so sinh V6 ng BE a 17 3. Bao cho két qua tb chvte ht tg, tri Fam thuromg mai oer sows 7 V. GIAO DjCH QUA TRUNG GIAN THUONG Mal 0 1. Khai 0 2. Die didn: n 3. Phan logi dat ly: 18 4 Hop dng dai (Lut Throng mai Vigt Nam diu 168) 19 5. Vin a8 x din hs 19 6. Vin a8 ph us thie va cde logi phic lie quan . 20 7. Thank coin: 20 5. Lya chon dai ly 20 9. Vin d2 sic dyng trung gan 6 Vigt Nam 20 VI. BUON BAN DOLLUU 21 1. Dinh nghia. 21 2. Hoan cinh ra di ea phuomg thire bud bain i lw a 3. De diém cia phuwng thie budn bin dé iw a1 4. Cae hinh thie budn ban 464 tu: 2 41 Hing di hing( Barter. 2 4.2 Hin thie bi tri 2 43 Mua di img(counter- purchasing) 2 444 Mus ai (buying — back). 2B 4S Nahigp vu chuyén ng Gite) 23 4.6 Giao dich bai hodn (ote) 23 '5. Cae bign php bao dim thy hign hep bg... mene 23 6. Ui, hue diém ca bud bn di lou vo snnnnisnnnanon 6.1 Uadiém, 24 6.2 Nhuge diéen 24 vil. bau G14 — pau THAU, 24 1.NOF dung. 24 2. Nhiing vin a8 trong dd thu qude té tal Vige Nam 34 2.1 Khun khd php IY Va 480 RAM nnn 34 2.2 Cie thn tue va théng i eu thi i BEE 9 ‘Cac hinh thitc giao dich trén thi trong quéc té 3 (Quan tr Xudt Nhap khdu 23° Khudn khé thé ch& 35 : 35 24 Neuén nhin lye vt ing Iye du thi ce : 2.5 Cie cbng ty Trung Quéc nim git 90% ci gi thiw EPC (thi tron gi) tai Vigt Nam, 36 3. Ning hung vy ddu gl, du thu ti bigu cia Vigt Nam ” 31 iugié u ‘a, Dem cd vit di du gi... sno 7 i 37 . Doan niin da thing du gid ej en Bute 3” 32 iuthin 0 a, The tang Gi 1 thing. a Nh bb 2 NGUON THAM KHAO va snonsinninininrniumannnanimnnnnsninnnmannnns 6B ‘Cac hinh thitc giao dich trén thi trong quéc té 4 (Quan tr Xudt Nhap khdu PHUONG THUC GIAO DICH QUOC TE Kit mig Giao dich true tip 1 phuon thie giao dich 6 thé dgn ra moi noi, moi ic, ha ben: ngud bin (ngud sin nuit, nh cung cp) va nguisi mua tre tgp giao dich qua gp mit, thu tt, «ign tin va tha thud v8 hing hn, gc, vi ede dibukign giao dich 2.Cic bude vino dich: ‘Dé tién hinh, nha kinh doan edn thye hign ede cong vige sau: 1, Nehign eiu thi tratng va thuong nha, 2, Dainh gi higu qua thuong vu thong quan xde dinh ty gid xudt khiu va ty gid nhop ki. Chi thye hign kinh doanh khi: Ty gid xuét khiu nhé hon ty gid hoi doai va ty id nhp kidu phai in hon ty gid Ndi dos, 3. Té chite giao dich dam phin hoge thong qua giri cdc thir giao dich throng mai, hoi hing, bao gi, hoin gi, dt hing... hoe 2 bén mua ban tre tip ip nhau, dim phn throng mai 4. Ky ét hop ding kinh doanh xaitnhip kh 5. TS chite thre hia hop ng xudt hose nhap kh di ky ket. Phin duns day di sau vio Ij thuyét eta bie giao dich im phn. Cie cach tite vit thu {hong mai rong dim phi, xintham khiothém trong sich mye Bam phn bing th, tang 260, sich quan tri xudt nhap khiu, Doan Thi Hoi hing ( Inquiry! Enguiry) * khong ring bude nghla vy ngudsi hoi hang, ¢6 nghia la 1g Van, gui hoi hing khdng c6 nghfa vu phi mua hing. Khong mua hing ngudi boi mua ing thé bi kign hoe bj Khigu ni VE thuong mai : thi day ld viée ngucri mua dé nghi nguéi ban bao cho minh biét gid ca vice dibukign dé mua hing. & Trudng hop dp dung: + Khi shim ahip hi tram m6, cn thu hip thong tin, © Nguisi mua khdng muon bj ring bude, 2.2 Chao hing ( Offer) : & ¥é mat theomg mai : La Wo dé nahi ky Két hop dng xut phat te pha ngudi ba. ‘Khée véi hoi hang chi la 48 nghj thiét Kip quan hé mua bain, Trong bun ban qué té ngudi ta thudng phan bigt hai loai chao hang. Cc hinh tite giao ch trén thi rong qube t& s (Quan tr Xudt Nhap khdu + Chao hang te do:L’ loai chao hing ngudi bin khong bi ring bud trich nhigen vii thur chao hing, c6 nghta la nguisi bin king khong cam két mt cach ditt Khost nghia ‘vu cung cp hing hod cho ngusi mua.Logi chao hing nay thudng duge giti cho nhibu ‘nguisi mua tiém oiing chio ban mot 16 hing, ai tri gié cao nt thi bin.hode bin cho gui mua nao ma ngutsi ban thy ¢6 loi ham. + Chdo hang ob cam kée : Naud bin cam két mt eéch ditt khodt nghia vy cung ofp hing hod cho nguéi mua trong mot khoiing thoi gian nhit dinh, va Jogi cho hing ny chi gtr cho mot news, V8 ma php I thi Kh git tr chao hing 66 doh cho Khich hing, ngudi bin hing da ‘uring bude minh v6i cde nahi vu theo ee diéu kién quy Ginh trong thu chi hang trong thoi gian higu Ive cit thu chio hing, néu don phuong tir ehdi khong thye hign 6 thé s& bi khiéu nai hod kign ra tod va pha b thug thigt h.Do vy, Kh ky phit nhiin the chi hing e dink, gui bin hing ein phi xcm xét kf hugng,timg chi tide nko cing phi phi hop vi lu php va phai 6 lo cho nh mie, e6 Iai cho cng ty va khong dé phit sinh tranh chip hofe thn thi. + Cio hang chi ie kh ‘Cha thé hop phip. + Déituong hyp phip. + Noi dung hap phip © Hinh thie hyp phap. + Chit hang king of higu he ki © Khi hét thisi han higu hye. ‘© Khi bj hiiy bo hyp phip. © Khi c6 sy mie ea. ¢ Gap trudng hyp bit kha King + Khi ng chio hing mit kha nang Dit hing (Orden V2 mar thuomg mai Lia & nghi te phi mzudi mada mua hing hos, he hia f din mun mua King cia ngudi mua, Trong don dit hing nguri mua thug néu cy thé ten hing hod dinh mua va 48 nghi ngudi ban cung cép hing cho minh theo ning dif kin (s8 huang, phim chit, thi han giao hing v..) do minh ty dt ra ‘Cac hinh thitc giao dich trén thi trong quéc té 6 (Quan tr Xudt Nhap khdu 4 Vé mat pha 16 :M0tKhi ngus bin chip nhn hoan toan don d3t hing trong thai han quy dinh thi hop ding coi nhur da duoc thin lip gitta bén mua va bén bin Thing hop dp dung + Trong the té ng ta hay dt hing v6i nhimg khich hing da ¢6 quan hg that uyén boi vay ta efing thudng wip cae don dat hing chi e6 ede mye: tén hing, s6 Iugng, phim chit, thii han giao hing .v.v. edn ede digu ign khdc thi Ap dung nhur rnhiing lin giao hang truce 46, = Yéu ciu cung cip hing hoa sin xuat theo quy dinh cha nguoi mua, (Chi §: Bon dt hing chi nén gti di khi biét chive ngudi ban hang o6 hing va e6 ¥ dinh, ban hang hole c6 kha ning cung ep hing hod. = Don dat hing thudng kt ¢6 dinh, ede quy dinh vé don dat hing etng wiéng nh the chito hang (thu chao hing 6 dinh). 2.4, Hoin gid (Counter = Offer) % VE mat phip I~ ili chio hing mi duye dara dya trén li chit hang cf 4 V2 mat dhaomg mai ta sp me ci v8 gid ci vA didu kign giao dich, 2.5. Chip nhin ( Acceptance @ Khdi niém : la su chip nhan hoan todn ndi dung trong chao hang. Hé qua php ly cia vige chip nhgin la dn t6i vige ky két hop ddng mua bin. >. Phén logi: Acceptance durge chia lam 2 logs 4 Acceptance hodn toin v6 dita kigm ‘Voi vige chip nhian niy hyp ding 8 duge ky két, va hop dng bao gm nhiing chirng tir sau + Offer: do ngs iin ky + Order do nguiti mua ky + Acceptance : do nguéi mua ky. ‘Sau khi 3 loai chimg ti n6i trén duge ky két thi hop dng coi nhw 4a duge ky. © Acceptance 6 diéu kign ‘Vé co ban thi hop déng vin chua duye ky két va vin cdn nhiéu kha nang khong duge ky. ¢ Diku kign higu he ita Acceptance + Phii theo hinh thie ma lujt php cia timg nude yéu clu, (Theo lugt Vigt Nam hinh thire chip nhan tuong ty nhu hinh thire cia hop ding, diéu 24 ) ++ Phi lim trong thai hpmhiga ue ia offer hoBe order. Néu ngodi thai hyn th vigc ‘Cac hinh thitc giao dich trén thi trong quéc té 7 (Quan tr Xudt Nhap khdu chip ohn khong ogi te ++Phai duge chin ngudi nin gid chip nh + Chip nhn phi duge gi tn tay ngudi chio hoge nub dat hing, néu ning ng nay khing nbn dupe thi chip nbn cing khéng gi tr v8 mat php iy 2.6. Xie nhin ( Confirmation a. Khdi niém -LA vige khang djnh Igi sy thod thug nua bén dé ting thém tinh chéc chin ‘cia né va dé phan biét nhiing diéu khoan cudi cling veri nhiing diéu kign dam phan ban dau. b._Khi ky hop dng ein ha + Nhig van bin trao i tne kh hop dng sé het higu xe ké tr Khi ky bop ding. + Nhimng vain biin trao doi sau khi ky hop dong phai duge xem xét mét eich téng the trong n 6i lign hé véi hop dng da ky. hoe diém th ich. 31. ‘Thong qua dim phan tho ludntrye tip dB cing di én tng nit va it xay ra ahing hig Lim ding tge do 86 ‘© Cho php ngudi xuft khdu nim bi duye nhu clu eta thi traimg vé 6 lung, cht Iuong, gi ea tip ngudi ban thoa man t6t nit nhu edu ei thi trade. sy dumg chign hrge tgp th qube pha hop. 6 digu kign phat huy tinh dc Kap cho doanh nghiép. © Gidip ngwii bin khdng bj chia sé li nud, ‘© Chai d@ng trong vige tigu thy/ mua sim hing héa sin phim 3.2.Han ché ‘© Chi phi tip th thi trxdng nue ngodi cao én ning doanh nghigp e6 quy m6 no vn thi nén xt np kh ty thée 66 lg hon, DE xiy rari wo, ‘© Néu nine King 66 ng e6 i trnh d9 giao dich dm phn va e6 kinh nghigm bud bin quée t8, die bigt fa nghigp vu thank todn quée téthéng thao, khitham gia ki két hop ding & mot thi treong mdi hay mie phi sau Lim gay bit loi cho mink ‘+ Khdi lugng hing hoa tham gia giao dich thudiag phai ld thi méi o6 thé bi dip duge chi phi trong giao dich. ‘Cac hin thitc giao dich trén thi trong quéc té 8 (Quan tr Xudt Nhap khdu hi tham giao dich tre tigp phi chun bi tét mot s6 cing vige : Nehign ci ky ve ban hing, Joai hing ha dinh mua bin, chon ng c@ dt ning ie tham gia giao dich, can nhc khOi omg hing ha cin tit digu kign giao dich da trao déi, phuong thie thanh toan, la sino dich o6 higu qua IL GIA CONG QUOC TE 1. hil wigm vi die didmm: 1.A_Khii nig Gia cong hing wut ki Ib mot hinh thie sin xudt Ming héa xudt Ku, Trong d6 ngudi gia ‘cng & mot nude cung cap don hing, hang mau, may mée thiét bi, nguyén phy ligu, hode bin thanh pham,... theo dinh mire cho trade cho ngudi nhin gia cong, 6 nude khic. Nguti nhgn gia cOng t6 chite sin xuat sin phim theo yéu ciu cia khich hing To’n b6 san phim lim ra ngudi nhan gia cong sé duge giao Igi cho nguiri dat gia cong dé nhan tién cong. ibn cbr gia crt NPLBTP, Ben datgiacdng | Lméurine | [Ban nhan gia cong TB ehire qua tinh (ause ngoaiy (rong nurse) sin xudt eT ‘Ted sin phim hodn chin 1.2.Bac diém ¥ Oi twang mua bin li sie lao ding két tinh rong hing héa. Tuy ahiga gi ‘cong khing phai fa xuit kidu lao dng. Tién cling tuomg dung vii lwgng lao mandatory) La mga due chi doh 48 hinh dng thay cho ng uy thic, vi danh nghta va chi phi cia nguoi uy thé, Thilo ca gui dai Hy o6 thé 1A ‘mot khoan tién hoe mot mize phi trim tinh trén kim agach 1a cong vige, + Bai a hing (Commision Agent: Langu dil dupe wy thie tén hin host dng vi danh nghia cia minh, nhung vi chi phi cia ngud uy thic va durge ain idm thi Tao goi la tién hoa hing, ‘Trén thye té c6 nhiéu céng ty ¢6 hang mudn ban hang vao mét s6 thi traéng nhung do this tue phite tap nén khé tham nb true tiép ma phai thong qua mot s6 cong ty dai ly 6 nhoing {hj trudng d6. Bing cdich nay thi vige thim nhgp thj tredng d& kh6 khiin hon, tiét kigm due chi phi mé chi nhanh, crudmg hop e6 kign tung xiy ra néu e6 dai IY 1a ngudi mse so tai thi do tn chi phi hon rét nhigu, = Bail kinh tu (Merchant Agent): La ngs kinh doanh tigu thy, hogt dong nbiin danh minh véi chi phi eiia minh dé bin m6t logi hing hoa no dé va duge ahd thi lao ka A gitta gid ban va gi mua Trén thi trudmng thé gidi ngudi ta cn gap mot sé logi dai I nhur sau: ‘Cac hinh thitc giao dich trén thi trong quéc té 8 (Quan tr Xudt Nhap khdu = Phic to (Factor): La ngs dai by due gino quyén chim hit hing hod hog chime ti sé hitu hang hoa, duge phép dimg tén ciia ho bain hang hay cdm c6 hing he v6i gi ca mi ho cho li €6 loi nhit cho nguis uy thie, duge true tigp nha tién hang ti news mua hang. = Bai lf gti hin (Consignee or Agent Carrying Stock): Langu dai ly duge uy thie bn ra, véi danh ngtia cia ho va chi phi do nguisi uy thé chju, nhiing hing hod do gui uy thie giao cho dé ban ra tr kho cla ngudi di ly. = Dai lf do dim than fodin: LA nguisi dai ly ding ra bio dm s& bai thuimg eho nguri uy thée néu nguti mua hang (ngudi thir ba) ky Két hep dng v6i minh khong thanh toda tién hang, = Dai lt de qurén (Sole Agent, Exclusive Agent Wa ngudi daily day nhét cho mot ngudi uy thae dé thye hién mOt hanh vi ndo 46 nhu bin hang, mua hang, thué tu v.v.tai mot hu vue va trong mor thoi gian do hop ding quy dinh, Néuw ten thi trun da oy mot hop ding dai ly dée quyén thi nu di bin thi phi tri phn ein Kéch dt qu dinh cho dai I be quyen ¥en uy thie mat quyén ban rye tiép cho ngubi khiic, 3.3 Clin tt vio nghip vu nguei ta chia edie dai I thin, ~ Daily xuit ku (ban) + Bai ly nhip eu (mua) ~ Daily suit np kb (vita ma vita bain) 4 Hop ding dai i CLudt Thuong mai Vigt Nam diéu 168) Noi dung phai theo quy dinh eva phép luat Ki k§ hop ding edn pha hea § Vé diéu kiodn tha gian higu ive cha hgp dng phai quy dinh rd ring thoi gian thye hhign vi hoda thinh céng vige, day chink I cased than phi daily = Vé van dé dia die : Phai quy dinh dia du ban hang, khéng duge dem hang tir dia phuong nay sang bin 6 dia phuong khie néu nw khOng duge phép eta ngudi uy thi ‘vi theo chinh sach tham nhap thj trong hang hoa giri ban o cde dia phuong khic nhau 6 chinh sich iu dai kha nhau, o6 gid Khe nhau. ~ Vévdn dé quyén han cia dai t+ Pha xée dinh pham vi quyén han etia dai ly, ching ng? han e6 dave ning gi hay gidm gid kh 5. Van dé xe dinh gid: ‘ath git san: gi hp of th ning wuyy Xie dinh gi én: Gid cao ti da 06 thé ban con gid thdp tuy ¥ ‘Cac hinh thitc giao dich trén thi trong quéc té 19 (Quan tr Xudt Nhap khdu = Xée dink thung gid : Xi doh gid ban dao dng cn gid ma nga di 6 thé st dung, tte Ia 6, Vin d& phi uy thie va céc loai phi o6 lién quan. Phi dai ly chinh la cOng eta nguisi dai ly, do vy edn phai choa thufin cdng cho 19 ring, chi due mua hoe ban trong gid han gif nay. phit hgp va kh xae dinh phi ny ti cin phai ein ei vo: ++ Khdi hong cng vige cba mgs dai + Tho gian hodn tinh cng vige~ thoi gian cdng ngin th phi cing cao. + ia du cing kh khan (tt lakh thm nh, kh can tran) thi phi cing cao, + Uy tin: Uy tn cua ng kam dai ly cing cao thi phi cing evo. * Cach tinh cong dai by + C6 thé tin tanh tién oy thé + C6 thé tinh bing % * Chi phi etia dai I cin bao gém: + Chiphi tne tip: Tr tin quing edo, maa bio hiém hing bod. + Chip gm tgp: Chi phi cho cic dich wy phye va cho vige mua, bin hing hoi ai lai chi phi ny o6 thé tinh riéng ahumg thong thutmg nga ta hay tinh gop. 7. Thanh toan: Phi quy dinh eu thé ++ Ths gian thanh tn + Phuong thie thanh toan, + $6 tidn than ton ting Lin * Tién thanh todn o6 thé phan loa nue sau: + Tiga ding trad. + Thanh ton cho tin trin the higm ing vge. + Thanh todin sau khi hoan thanh cing vige, s6 tién nay durge ding dé khing ché nui lim dai iy 8, Lara chon dai te Pha thoa min ede dibukign: + Am hiéu nghigp vu, ¢6 nghia 1a phai nim ving thong tin vé thj truéng va ede thing ‘in €6 lim quan dén thi rudng. ++ Naw trung gian phi c6 kha ning ti chin, e6 thye hign cong vige ¢6 higu qual + Naud trung gian ph 9, An dé sir dung trung gian & Viét Nam 6 uy tin, ‘Cac hinh thitc giao dich trén thi trong quéc té 20 (Quan tr Xudt Nhap khdu digu ‘Thoo quy dinhhign hin khi kim dail cho ngudi nude ngodi phi tho’ man & itn su: + Tit cl thong nhin Vigt Nam Aéu duge phép lim dai by cho ngui nude ngoi + bi v6i nhng hing hos efim xu fp Khu phaic6 ily phép cia nha muse (id: smu ban vi kh, ehit nd). ++ Nhiing hing hod xuat nhjp khiu o6 diu kign phi ed gidy phép ciia B6 Thucmg mai vv cée BO quan ly chuyén nganh c6 lign quan, ++ Phim thi khodn ring cho hang dai Wy. + Néu lim dai ly mua hang cho ngui nude ngoai thi phai c6 gidy chirng nha fa phia nude ngodi da chuyén tién vio Viét Nam, gidy niy do ngiin hing edp vt hii quan s@ kiém tra hi lam thi te xudt kha, + Nguéi dai ly phai thay mat nguti uy thée nOp tat ea ede khodn thué theo quy dinh cia Vigt Nam, Phai dy kién trudng hgp tra lai hing va quy dink digu khoan nay trong hp dong va hing tra gi phi phi hop wi quy cach, chit hrgng lite wut di VI. BUON BAN DOL LUU 1. Dinh nghta Phuong th «quan hg chat che v6i hau xuit Ks vie 1 2, Hodn cinh ra di ctia phuong thie budn ban d6i tou Phuong thie budn ban déi hu ra di do ahiéu nguyén abn trong dé o6 nguyen nh ka di ha la phomg thite giao dich trong d6 xt Khu vi nap Kh 6 vita diéu kign dé trao déi. do ahi ue qui If ngoai bi, than toin bing ida mgt gp abu Kh6 Kin, hoe ci bén d6i tic khong o& ngoait@ myn. Mt nguyen nfdn nda cng cin pit Ké A Ws do hang hod dbitugng ca bud bin Abi ha turing a kém chit gg hole kis tiéu thy cho nén ede bén tim cach dbi cho nau. Cé thé n6i day ld nhiing nguyén nhian chinh cho ra doi ‘Phung thie buon bain d6i he. S pcain ee ite diém.1: Gide si dyng eda ng hos duge quan tim li chink vi 46 tie vi nhau chi 48 tho man mgt nu no 6, ee 46 te it quan tm dn wi er ca Gi hing git cée hang hod Nhung hign my trong phuong thie budn bin nly ngui ea cong da bit tinh dén gi er a hing hod, vi mye dich chin cia host dug bubn bn Ii tm kiém li nun vA eke bén fing 48 tinh dn vige tao Abi ng hod gl 8 cd Miva alas vy phuomg tic ny 2H mit din tinh ayn thing cia né la thod man mt nhu clu no € ‘Cac hinh thitc giao dich trén thi trong quéc té a (Quan tr Xudt Nhap khdu c bén m2: Titn trong phirong tite nay chi la phuomg tiga dé tin ton 68 nghia lic

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