{"id":12819,"date":"2015-09-09T04:19:54","date_gmt":"2015-09-09T04:19:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12819"},"modified":"2015-09-10T03:02:34","modified_gmt":"2015-09-10T03:02:34","slug":"doi-tuong-khong-chiu-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12819","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\" size-medium wp-image-12821 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ed1i-t\u01b0\u1ee3ng-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-Ti\u00eau-th\u1ee5-\u0111\u1eb7c-bi\u1ec7t-300x157.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\" width=\"300\" height=\"157\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ed1i-t\u01b0\u1ee3ng-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-Ti\u00eau-th\u1ee5-\u0111\u1eb7c-bi\u1ec7t-300x157.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ed1i-t\u01b0\u1ee3ng-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-Ti\u00eau-th\u1ee5-\u0111\u1eb7c-bi\u1ec7t.jpg 670w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a \u0111\u1eb7c bi\u1ec7t nh\u1eb1m t\u0103ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp. V\u1eady nh\u1eefng h\u00e0ng h\u00f3a n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u1edf bi\u1ec7t \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/luat-so-272008qh12-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12<\/a><\/strong>, \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-262009nd-cp-quy-dinh-chi-tiet-mot-so-dieu-ve-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP<\/a><\/strong> ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7, \u0110i\u1ec1u 2 <strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-1132011nd-cp-quy-dinh-sua-doi-mot-so-dieu-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP<\/a> <\/strong>ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 &amp; \u0110i\u1ec1u 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-052012tt-btc-huong-dan-ve-luat-thue-tieu-thu-dac-biet\/\" target=\"_blank\">Th\u00f4ng T\u01b0 05\/2012\/TT-BTC<\/a><\/strong> ng\u00e0y 05\/01\/2012, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. H\u00e0ng h\u00f3a do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, gia c\u00f4ng ch\u1ebf bi\u1ebfn tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ho\u1eb7c b\u00e1n, \u1ee7y th\u00e1c cho c\u01a1 s\u1edf kinh doanh kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. H\u00e0ng h\u00f3a do c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, gia c\u00f4ng tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a b\u00e1n, gia c\u00f4ng cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, tr\u1eeb \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i b\u00e1n cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh n\u00e0y ph\u1ea3i c\u00f3 h\u00f2 s\u01a1 ch\u1ee9ng minh l\u00e0 h\u00e0ng \u0111\u00e3 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c tr\u1ea3 h\u00e0ng, thanh to\u00e1n ti\u1ec1n gia c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B n\u1ebfu t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u, trong th\u1eddi h\u1ea1n ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec khi t\u00e1i nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TT\u0110B, nh\u01b0ng khi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a n\u00e0y ph\u1ea3i n\u1ed9p thu\u1ebf TT\u0110B<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. H\u00e0ng h\u00f3a do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ho\u1eb7c \u1ee7y th\u00e1c cho c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u mua, nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc, c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a n\u00e0y khi ti\u00eau th\u1ee5 b\u00e1n trong n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">d. H\u00e0ng h\u00f3a mang ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3 tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. H\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i; qu\u00e0 t\u1eb7ng, qu\u00e0 bi\u1ebfu bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o v\u00e0 h\u00e0ng vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, bao g\u1ed3m c\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; h\u00e0ng tr\u1ee3 gi\u00fap nh\u00e2n \u0111\u1ea1o, c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p nh\u1eb1m kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 chi\u1ebfn tranh, thi\u00ean tai, d\u1ecbch b\u1ec7nh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam theo \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh ho\u1eb7c m\u01b0\u1ee3n \u0111\u01b0\u1eddng qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam, h\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam v\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u ra kh\u1ecfi Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam v\u00e0 \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan, kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam v\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u ra kh\u1ecfi Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng qu\u00e1 c\u1ea3nh, m\u01b0\u1ee3n \u0111\u01b0\u1eddng qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c gi\u1eefa c\u01a1 quan, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u00e0 Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u kh\u00f4ng qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u, n\u1ebfu th\u1ef1c t\u00e1i xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TT\u0110B t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng th\u1ef1c t\u00e1i xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u, n\u1ebfu th\u1ef1c t\u00e1i nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TT\u0110B t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng th\u1ef1c t\u00e1i nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">d. H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, n\u1ebfu th\u1ef1c t\u00e1i xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ebft th\u1eddi gian h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng t\u00e1i xu\u1ea5t h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B; n\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng k\u00ea khai m\u00e0 b\u1ecb ki\u1ec3m tra, ph\u00e1t hi\u1ec7n th\u00ec ngo\u00e0i vi\u1ec7c truy thu thu\u1ebf TT\u0110B c\u00f2n b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">e. \u0110\u1ed3 d\u00f9ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo ti\u00eau chu\u1ea9n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 mi\u1ec5n tr\u1eeb ngo\u1ea1i giao.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">f. H\u00e0ng mang theo ng\u01b0\u1eddi trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi xu\u1ea5t, nh\u1eadp c\u1ea3nh qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">g. H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n mi\u1ec5n thu\u1ebf t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n h\u00e0ng mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">h. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan, h\u00e0ng ho\u00e1 t\u1eeb n\u1ed9i \u0111\u1ecba b\u00e1n v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c mua b\u00e1n gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau, tr\u1eeb xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 24 ch\u1ed7.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u01a1 s\u1edf nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00ad\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B khi nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B kh\u00e2u nh\u1eadp kh\u1ea9u v\u1edbi c\u01a1 quan h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>3. T\u00e0u bay, du thuy\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch v\u00e0 kinh doanh du l\u1ecbch.<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>4. Xe \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng; xe \u00f4 t\u00f4 ch\u1edf ph\u1ea1m nh\u00e2n; xe \u00f4 t\u00f4 tang l\u1ec5; xe \u00f4 t\u00f4 thi\u1ebft k\u1ebf v\u1eeba c\u00f3 ch\u1ed7 ng\u1ed3i, v\u1eeba c\u00f3 ch\u1ed7 \u0111\u1ee9ng ch\u1edf \u0111\u01b0\u1ee3c t\u1eeb 24 ng\u01b0\u1eddi tr\u1edf l\u00ean; xe \u00f4 t\u00f4 ch\u1ea1y trong khu vui ch\u01a1i, gi\u1ea3i tr\u00ed, th\u1ec3 thao kh\u00f4ng \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh v\u00e0 kh\u00f4ng tham gia giao th\u00f4ng;<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>5. Nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ra nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra cho c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kh\u00e1c \u0111\u1ec3 s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m (tr\u1eeb s\u1ea3n xu\u1ea5t x\u0103ng).<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>6. \u0110i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9 c\u00f3 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng, theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t ch\u1ec9 \u0111\u1ec3 l\u1eafp tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, bao g\u1ed3m \u00f4 t\u00f4, toa xe l\u1eeda, t\u00e0u, thuy\u1ec1n, t\u00e0u bay.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u; u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u h\u1ec7 th\u1ed1ng \u0111i\u1ec1u ho\u00e0 trung t\u00e2m tr\u00ean 90.000 BTU ho\u1eb7c c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb trong n\u01b0\u1edbc v\u1ec1 vi\u1ec7c cung c\u1ea5p h\u1ec7 th\u1ed1ng \u0111i\u1ec1u h\u00f2a trung t\u00e2m tr\u00ean 90.000 BTU; vi\u1ec7c giao h\u00e0ng t\u00f9y thu\u1ed9c v\u00e0o ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng c\u00f4ng tr\u00ecnh (h\u1ec7 th\u1ed1ng \u0111i\u1ec1u h\u00f2a n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u th\u00e0nh nhi\u1ec1u l\u1ea7n nhi\u1ec1u chuy\u1ebfn) \u0111\u1ec3 kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi t\u1eebng l\u1ea7n nh\u1eadp kh\u1ea9u l\u00e0 c\u00e1c chi ti\u1ebft c\u1ee7a thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u nh\u01b0 c\u1ee5c n\u00f3ng ho\u1eb7c c\u1ee5c l\u1ea1nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-va-cach-tinh-thue-tieu-thu-dac-biet\/\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-thue-tieu-thu-dac-biet\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-duoc-hoan-thue-tieu-thu-dac-biet\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-ve-thue-gtgt\/\">Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p quy nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":12949,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1596],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12819"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12819"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12949"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12819"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}