Imported 1 ton of raw material J, import tax calculated for each kg of material J is 24,000 VND. It imported of 6,000 products under processing contracts for foreign countries. In the period, it used up of the above materials J to produce 75,000 finished goods A. Export 3,000 processed B products, FOB price VND 90,000/product. Exported 50,000 products of these products A, FOB price of 200,000 VND / product, (I + F)is 6,000 VND / product. The remaining 25,000 products A sold to MQ import-export Company, price 18,000 VND / product. The export tax rate of product A is 4%. Product B has the export tax rate of 3%, the import tax rate is 20%.