{"id":12851,"date":"2015-09-09T08:26:27","date_gmt":"2015-09-09T08:26:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12851"},"modified":"2015-09-09T08:45:10","modified_gmt":"2015-09-09T08:45:10","slug":"thong-tu-052012tt-btc-huong-dan-ve-luat-thue-tieu-thu-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12851","title":{"rendered":"Th\u00f4ng t\u01b0 05\/2012\/TT-BTC – H\u01b0\u1edbng d\u1eabn v\u1ec1 lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span>
\nH\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113 \/2011\/N\u0110-CP ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12 ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2008;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113 \/2011\/N\u0110-CP ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113 \/2011\/N\u0110-CP ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span>
\nNH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span>
\nTh\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/strong><\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7, kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n\u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u0111i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B: Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ho\u1eb7c c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u nh\u1eadp t\u00e1ch ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn l\u00e0 c\u1ee5c n\u00f3ng ho\u1eb7c c\u1ee5c l\u1ea1nh th\u00ec h\u00e0ng h\u00f3a b\u00e1n ra ho\u1eb7c nh\u1eadp kh\u1ea9u (c\u1ee5c n\u00f3ng, c\u1ee5c l\u1ea1nh) v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B nh\u01b0 \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh (m\u00e1y \u0111i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9 ho\u00e0n ch\u1ec9nh).<\/span>
\n\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong><\/span>
\nH\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n1. H\u00e0ng h\u00f3a do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, gia c\u00f4ng 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:<\/span>
\n1.1. H\u00e0ng ho\u00e1 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 ho\u00e1 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>
\nC\u01a1 s\u1edf c\u00f3 h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e0 h\u00e0ng \u0111\u00e3 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n– H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n– Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ho\u1eb7c tr\u1ea3 h\u00e0ng, thanh to\u00e1n ti\u1ec1n gia c\u00f4ng.<\/span>
\n– T\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u<\/span>
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua Ng\u00e2n h\u00e0ng.<\/span>
\nThanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3, ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n v\u1edbi n\u01b0\u1edbc ngo\u00e0i qua ng\u00e2n h\u00e0ng.<\/span>
\n1.2. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 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 kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh 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 b\u00e1n h\u00e0ng ho\u00e1 n\u00e0y ph\u1ea3i n\u1ed9p thu\u1ebf TT\u0110B.<\/span>
\n1.3. 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>
\nC\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u00f3 h\u00e0ng ho\u00e1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e0 h\u00e0ng ho\u00e1 \u0111\u00e3 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span>
\n– H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u.<\/span>
\n– H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, giao h\u00e0ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span>
\n– Bi\u00ean b\u1ea3n thanh l\u00fd (thanh l\u00fd to\u00e0n b\u1ed9 ho\u1eb7c t\u1eebng ph\u1ea7n) h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u th\u1ec3 hi\u1ec7n r\u00f5 c\u00e1c n\u1ed9i dung sau:<\/span>
\nT\u00ean, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, m\u1eb7t h\u00e0ng, gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u; h\u00ecnh th\u1ee9c thanh to\u00e1n; s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1, ng\u00e0y ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi mua n\u01b0\u1edbc ngo\u00e0i cho c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u; s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1, ng\u00e0y c\u1ee7a ch\u1ee9ng t\u1eeb thanh to\u00e1n gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u1edbi c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u; s\u1ed1, ng\u00e0y c\u1ee7a h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, b\u1ea3n sao t\u1edd khai H\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u.<\/span>
\n\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u mua, nh\u1eadn u\u1ef7 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 c\u00e1c h\u00e0ng ho\u00e1 n\u00e0y khi ti\u00eau th\u1ee5 (b\u00e1n) trong n\u01b0\u1edbc.<\/span>
\n1.4. H\u00e0ng ho\u00e1 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>
\nC\u01a1 s\u1edf c\u00f3 h\u00e0ng ho\u00e1 mang ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3 tri\u1ec3n l\u00e3m ph\u1ea3i c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c:<\/span>
\n– Gi\u1ea5y m\u1eddi ho\u1eb7c gi\u1ea5y \u0111\u0103ng k\u00fd tham gia h\u1ed9i ch\u1ee3 tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n– T\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan H\u1ea3i quan v\u1ec1 h\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t kh\u1ea9u.<\/span>
\n– B\u1ea3ng k\u00ea h\u00e0ng b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3 tri\u1ec3n l\u00e3m.<\/span>
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3 tri\u1ec3n l\u00e3m, tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ti\u1ec1n m\u1eb7t c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean m\u1ee9c quy \u0111\u1ecbnh th\u00ec ph\u1ea3i khai b\u00e1o v\u1edbi c\u01a1 quan H\u1ea3i quan, c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span>
\n2. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n2.1. 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>
\na) 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>
\nb) 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 – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n.<\/span>
\nc) 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>
\n2.2. 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>
\na) 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>
\nb) 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>
\nc) 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>
\nd) 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>
\n2.3. 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>
\nH\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>
\n2.4. 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>
\nH\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>
\n2.5. \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>
\n2.6. 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>
\n2.7. 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>
\n3. 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>
\nH\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft kh\u00f4ng thu thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i quy\u1ebft kh\u00f4ng thu thu\u1ebf, mi\u1ec5n 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.<\/span>
\nC\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\u00ac\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B khi nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, 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.<\/span>
\n4. 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.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u00e0u bay, du thuy\u1ec1n thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng sau \u0111\u00f3 kh\u00f4ng 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 th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\nC\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0u bay, du thuy\u1ec1n nh\u1eadp kh\u1ea9u chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch n\u00eau tr\u00ean ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B 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.<\/span>
\nC\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0u bay, du thuy\u1ec1n \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch n\u00eau tr\u00ean ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i sau khi tr\u1eeb gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n5. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c lo\u1ea1i xe theo thi\u1ebft k\u1ebf c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m xe c\u1ee9u th\u01b0\u01a1ng, xe ch\u1edf ph\u1ea1m nh\u00e2n, xe tang l\u1ec5; xe ki\u1ec3m tra, ki\u1ec3m so\u00e1t t\u1ea7n s\u1ed1 v\u00f4 tuy\u1ebfn \u0111i\u1ec7n; xe b\u1ecdc th\u00e9p ph\u00f3ng thang; xe truy\u1ec1n h\u00ecnh l\u01b0u \u0111\u1ed9ng; xe 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 v\u00e0 c\u00e1c lo\u1ea1i xe chuy\u00ean d\u1ee5ng, xe kh\u00f4ng \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh, kh\u00f4ng tham gia giao th\u00f4ng do B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, c\u01a1 quan li\u00ean quan c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span>
\nC\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4 c\u00f3 thi\u1ebft k\u1ebf ch\u1ec9 d\u00f9ng \u0111\u1ec3 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 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u00eau t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan n\u01a1i m\u1edf t\u1edd khai nh\u1eadp kh\u1ea9u h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c sau:<\/span>
\n– B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ch\u1ee9ng minh c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u c\u00f3 ch\u1ee9c n\u0103ng kinh doanh khu vui ch\u01a1i, gi\u1ea3i tr\u00ed, th\u1ec3 thao (c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u).<\/span>
\n– C\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u ghi r\u00f5 tr\u00ean T\u1edd khai h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u n\u1ed9i dung: \u201cxe \u00f4 t\u00f4 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf, ch\u1ebf t\u1ea1o ch\u1ec9 d\u00f9ng 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\u201d. C\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u.<\/span>
\nC\u01a1 quan H\u1ea3i quan n\u01a1i c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd m\u1edf T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ki\u1ec3m tra h\u00e0ng h\u00f3a v\u00e0 kh\u00f4ng thu thu\u1ebf TT\u0110B m\u1eb7t h\u00e0ng n\u00eau tr\u00ean, kh\u00f4ng c\u1ea5p T\u1edd khai x\u00e1c nh\u1eadn ngu\u1ed3n g\u1ed1c xe nh\u1eadp kh\u1ea9u cho c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p xe \u00f4 t\u00f4 c\u00f3 thi\u1ebft k\u1ebf ch\u1ec9 d\u00f9ng 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 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y v\u1edbi c\u01a1 quan H\u1ea3i quan, n\u1ebfu thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng so v\u1edbi khi nh\u1eadp kh\u1ea9u, kh\u00f4ng s\u1eed d\u1ee5ng trong khu vui ch\u01a1i, gi\u1ea3i tr\u00ed, th\u1ec3 thao v\u00e0 l\u00e0 lo\u1ea1i xe \u00f4 t\u00f4 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B th\u00ec c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B 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. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 n\u1ed9p thu\u1ebf TT\u0110B do thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng so v\u1edbi khi nh\u1eadp kh\u1ea9u th\u00ec c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n6. Nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c d\u00f9ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m (tr\u1eeb s\u1ea3n xu\u1ea5t x\u0103ng) do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u;<\/span>
\nNap-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 ).<\/span>
\nH\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c:<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u, c\u01a1 s\u1edf ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan c\u00e1c h\u1ed3 s\u01a1 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 (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 th\u00eam h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u); B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh (c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u1eadp kh\u1ea9u) v\u00e0 B\u1ea3n cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u1eadp kh\u1ea9u v\u1ec1 c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1 l\u00e0 nap-ta (naptha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m (tr\u1eeb s\u1ea3n xu\u1ea5t x\u0103ng);<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc tr\u1ef1c ti\u1ebfp b\u00e1n ra cho c\u01a1 s\u1edf 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) l\u00e0: H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a; B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a b\u00ean mua h\u00e0ng (c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a b\u00ean mua h\u00e0ng) v\u00e0 B\u1ea3n cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a b\u00ean mua v\u1ec1 h\u00e0ng ho\u00e1 l\u00e0 nap-ta (naptha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c \u0111\u01b0\u1ee3c b\u00ean mua h\u00e0ng s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m (tr\u1eeb s\u1ea3n xu\u1ea5t x\u0103ng);<\/span>
\nb) Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\nC\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y 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.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c trong n\u01b0\u1edbc tr\u1ef1c ti\u1ebfp b\u00e1n cho c\u00e1c c\u01a1 s\u1edf 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) th\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf TT\u0110B.<\/span>
\nC\u01a1 s\u1edf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m mua h\u00e0ng tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y n\u1ebfu ti\u00eau th\u1ee5 (b\u00e1n ra) trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec c\u01a1 s\u1edf mua h\u00e0ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1 n\u00e0y khi ti\u00eau th\u1ee5 (b\u00e1n ra) trong n\u01b0\u1edbc ho\u1eb7c xu\u1ea5t d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c.<\/span>
\nRi\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u1eadp kh\u1ea9u ho\u1eb7c mua tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc nap-ta (naphtha), condensate, ch\u1ebf ph\u1ea9m t\u00e1i h\u1ee3p (reformade component) v\u00e0 c\u00e1c ch\u1ebf ph\u1ea9m kh\u00e1c \u0111\u1ec3 l\u00e0m nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t \u0111\u1ed3ng th\u1eddi ra x\u0103ng, d\u1ea7u v\u00e0 c\u00e1c dung m\u00f4i h\u00f3a d\u1ea7u th\u00ec c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t x\u0103ng, d\u1ea7u th\u1ef1c hi\u1ec7n n\u1ed9p, tr\u1ea3 thu\u1ebf TT\u0110B khi mua nguy\u00ean li\u1ec7u. S\u1ed1 thu\u1ebf TT\u0110B m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n\u00a0 \u00a0V\u00ed d\u1ee5 1:<\/em> C\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1ecdc ho\u00e1 d\u1ea7u A nh\u1eadp kh\u1ea9u condensate \u0111\u1ec3 l\u00e0m nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t ra x\u0103ng, d\u1ea7u diesel v\u00e0 m\u1ed9t s\u1ed1 dung m\u00f4i ho\u00e1 d\u1ea7u kh\u00e1c. C\u00f4ng ty A th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf TT\u0110B khi nh\u1eadp kh\u1ea9u condensate. S\u1ed1 thu\u1ebf TT\u0110B m\u00e0 c\u00f4ng ty A \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u condensate n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n\u00a0 \u00a0V\u00ed d\u1ee5 2:<\/em> C\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1ecdc ho\u00e1 d\u1ea7u B mua condensate t\u1eeb C\u00f4ng ty D\u1ea7u kh\u00ed C tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ra condensate \u0111\u1ec3 l\u00e0m nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t ra x\u0103ng, d\u1ea7u diesel v\u00e0 m\u1ed9t s\u1ed1 dung m\u00f4i ho\u00e1 d\u1ea7u kh\u00e1c. C\u00f4ng ty B thanh to\u00e1n cho C\u00f4ng ty C theo gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf TT\u0110B. S\u1ed1 thu\u1ebf TT\u0110B m\u00e0 C\u00f4ng ty B \u0111\u00e3 tr\u1ea3 cho C\u00f4ng ty C \u0111\u01b0\u1ee3c C\u00f4ng ty B kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n7. \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.<\/span>
\nTr\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 th\u00ec h\u1ed3 s\u01a1 c\u1ea7n xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan h\u1ea3i quan g\u1ed3m:<\/span>
\n– H\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 th\u00eam h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u) ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n (b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u) h\u1ec7 th\u1ed1ng \u0111i\u1ec1u h\u00f2a trung t\u00e2m v\u1edbi nh\u00e0 th\u1ea7u thi c\u00f4ng trong n\u01b0\u1edbc; trong h\u1ee3p \u0111\u1ed3ng ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00e2y l\u00e0 thi\u1ebft b\u1ecb \u0111\u1ed3ng b\u1ed9 c\u00f3 c\u00f4ng su\u1ea5t tr\u00ean 90.000 BTU \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u nguy\u00ean chi\u1ebfc theo ti\u00eau chu\u1ea9n c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t k\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1 l\u01b0\u1ee3ng c\u00e1c chi ti\u1ebft c\u1ee7a thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u.<\/span>
\n– S\u01a1 \u0111\u1ed3 k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng \u0111i\u1ec1u h\u00f2a trung t\u00e2m c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadp kh\u1ea9u v\u00e0 nh\u00e0 th\u1ea7u thi c\u00f4ng (trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u00e0 th\u1ea7u thi c\u00f4ng).<\/span>
\n– Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh v\u1ec1 c\u00f4ng su\u1ea5t v\u00e0 t\u00ednh \u0111\u1ed3ng b\u1ed9 c\u1ee7a thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, \u0111\u1ed3ng th\u1eddi c\u00e1c b\u1ed9 ph\u1eadn t\u00e1ch r\u1eddi (c\u1ee5c n\u00f3ng, c\u1ee5c l\u1ea1nh) ho\u1eb7c nh\u00f3m c\u00e1c b\u1ed9 ph\u1eadn t\u00e1ch r\u1eddi c\u1ee7a thi\u1ebft b\u1ecb kh\u00f4ng th\u1ec3 t\u1ef1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp do c\u01a1 quan gi\u00e1m \u0111\u1ecbnh c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ea5p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1eebng b\u1ed9 ph\u1eadn t\u00e1ch r\u1eddi ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e1ch r\u1eddi l\u1eafp \u0111\u01b0\u1ee3c th\u00e0nh m\u1ed9t m\u00e1y \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 ho\u00e0n ch\u1ec9nh, c\u00f3 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u1ea7n k\u1ebft n\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng th\u00ec t\u1eebng b\u1ed9 ph\u1eadn n\u00e0y v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B.<\/span>
\n– B\u1ea3n cam k\u1ebft c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 cam k\u1ebft c\u1ee7a m\u00ecnh.<\/span>
\nC\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 xu\u1ea5t tr\u00ecnh c\u1ee7a c\u01a1 s\u1edf kinh doanh, c\u01a1 quan h\u1ea3i quan l\u1eadp phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i nh\u01b0 ph\u1ee5 l\u1ee5c s\u1ed1 1 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 theo d\u00f5i qu\u1ea3n l\u00fd.<\/span>
\n\u0110i\u1ec1u 4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TT\u0110B l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B, bao g\u1ed3m:<\/span>
\n1.1. C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 \u0111\u0103ng k\u00fd kinh doanh theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc (nay l\u00e0 Lu\u1eadt Doanh nghi\u1ec7p) v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span>
\n1.2. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span>
\n1.3. C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean n\u01b0\u1edbc ngo\u00e0i tham gia h\u1ee3p t\u00e1c kinh doanh theo Lu\u1eadt \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (nay l\u00e0 Lu\u1eadt \u0111\u1ea7u t\u01b0); c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1edf Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n1.4. C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m ng\u01b0\u1eddi kinh doanh \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, nh\u1eadp kh\u1ea9u.<\/span>
\n2. C\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u mua h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc th\u00ec c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TT\u0110B. Khi b\u00e1n h\u00e0ng h\u00f3a, c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf TT\u0110B.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/strong><\/span>
\nC\u0102N C\u1ee8 T\u00cdNH THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 5. Gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng ho\u00e1, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

Trong \u0111\u00f3, gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 do c\u01a1 s\u1edf quy \u0111\u1ecbnh v\u00e0 ch\u1ec9 h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u00f2ng (n\u1ebfu c\u00f3) do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t quy \u0111\u1ecbnh ch\u01b0a tr\u1eeb hoa h\u1ed3ng.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n h\u00e0ng qua c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u00f3 b\u00e1n ra. Ri\u00eang m\u1eb7t h\u00e0ng xe \u00f4 t\u00f4, gi\u00e1 b\u00e1n b\u00ecnh qu\u00e2n c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 so s\u00e1nh l\u00e0 gi\u00e1 b\u00e1n xe \u00f4 t\u00f4 theo ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c nh\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng b\u1ed1 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i xe ch\u01b0a bao g\u1ed3m c\u00e1c l\u1ef1a ch\u1ecdn v\u1ec1 trang thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng m\u00e0 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u1eafp \u0111\u1eb7t th\u00eam theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u: Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf TT\u0110B = Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf TT\u0110B, gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B v\u00e0 kh\u00f4ng lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb v\u1ecf bao b\u00ec.<\/span>
\n\u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng bia chai n\u1ebfu c\u00f3 \u0111\u1eb7t ti\u1ec1n c\u01b0\u1ee3c v\u1ecf chai, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c v\u1ecf chai th\u00ec s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c t\u01b0\u01a1ng \u1ee9ng gi\u00e1 tr\u1ecb s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf TT\u0110B.<\/span>
\n\u00a0 \u00a0V\u00ed d\u1ee5 3:<\/em> \u0110\u1ed1i v\u1edbi bia h\u1ed9p, n\u0103m 2012 gi\u00e1 b\u00e1n c\u1ee7a 1l\u00edt bia h\u1ed9p ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 20.000\u0111, thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B m\u1eb7t h\u00e0ng bia (t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2010 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2012) l\u00e0 45% th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

\u00a0 \u00a0V\u00ed d\u1ee5 4:<\/em> Qu\u00fd II\/2012, gi\u00e1 b\u00e1n c\u1ee7a m\u1ed9t k\u00e9t bia chai H\u00e0 N\u1ed9i ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0 120.000\u0111\/k\u00e9t, th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

\u00a0 \u00a0V\u00ed d\u1ee5 5:<\/em> Qu\u00fd III\/2012, C\u00f4ng ty bia A b\u00e1n 1.000 chai bia cho kh\u00e1ch h\u00e0ng B v\u00e0 c\u00f3 thu ti\u1ec1n c\u01b0\u1ee3c v\u1ecf chai v\u1edbi m\u1ee9c 1.200\u0111\/v\u1ecf chai, t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 1.200.000\u0111. H\u1ebft qu\u00fd C\u00f4ng ty A v\u00e0 kh\u00e1ch h\u00e0ng B th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n: s\u1ed1 v\u1ecf chai thu h\u1ed3i l\u00e0 800 v\u1ecf chai, s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c l\u00e0 200 v\u1ecf chai, c\u0103n c\u1ee9 s\u1ed1 l\u01b0\u1ee3ng v\u1ecf chai thu h\u1ed3i, C\u00f4ng ty A tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng B s\u1ed1 ti\u1ec1n l\u00e0 960.000\u0111, s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u01b0\u1ee3c t\u01b0\u01a1ng \u1ee9ng s\u1ed1 v\u1ecf chai kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c l\u00e0 240.000\u0111 (200 v\u1ecf chai x 1.200\u0111\/v\u1ecf chai) C\u00f4ng ty A ph\u1ea3i \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf TT\u0110B.<\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 gia c\u00f4ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra c\u1ee7a c\u01a1 s\u1edf giao gia c\u00f4ng ho\u1eb7c gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B.<\/span>
\n5. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u (nh\u00e3n hi\u1ec7u) h\u00e0ng ho\u00e1, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t th\u00ec gi\u00e1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ra ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) c\u1ee7a c\u01a1 s\u1edf s\u1eed d\u1ee5ng ho\u1eb7c s\u1edf h\u1eefu th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng ho\u00e1, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n v\u00e0 chuy\u1ec3n giao h\u00e0ng ho\u00e1 cho chi nh\u00e1nh ho\u1eb7c \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ra c\u1ee7a chi nh\u00e1nh, \u0111\u1ea1i di\u1ec7n c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n6. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm, gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.<\/span>
\n7. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho, khuy\u1ebfn m\u1ea1i l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span>
\n8. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u mua h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u m\u00e0 b\u00e1n trong n\u01b0\u1edbc th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u k\u00ea khai gi\u00e1 b\u00e1n (\u0111\u00e3 c\u00f3 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 thu\u1ebf TT\u0110B) l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B th\u1ea5p h\u01a1n 10% so v\u1edbi gi\u00e1 b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n9. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5, gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf TT\u0110B, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

Gi\u00e1 d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi kinh doanh g\u00f4n (bao g\u1ed3m c\u1ea3 kinh doanh s\u00e2n t\u1eadp g\u00f4n) l\u00e0 doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u1ec1 b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n, bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u00e1n v\u00e9 t\u1eadp g\u00f4n, ti\u1ec1n b\u1ea3o d\u01b0\u1ee1ng s\u00e2n c\u1ecf, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea xe (buggy) v\u00e0 thu\u00ea ng\u01b0\u1eddi gi\u00fap vi\u1ec7c trong khi ch\u01a1i g\u00f4n (caddy), ti\u1ec1n k\u00fd qu\u1ef9 (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c li\u00ean quan \u0111\u1ebfn ch\u01a1i g\u00f4n do ng\u01b0\u1eddi ch\u01a1i g\u00f4n, h\u1ed9i vi\u00ean tr\u1ea3 cho c\u01a1 s\u1edf kinh doanh g\u00f4n. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi k\u00fd qu\u1ef9 th\u00ec c\u01a1 s\u1edf s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo, n\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb th\u00ec c\u01a1 s\u1edf s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh g\u00f4n c\u00f3 kinh doanh c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0: kh\u00e1ch s\u1ea1n, \u0103n u\u1ed1ng, b\u00e1n h\u00e0ng h\u00f3a, ho\u1eb7c c\u00e1c tr\u00f2 ch\u01a1i th\u00ec c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span>
\n\u00a0 \u00a0V\u00ed d\u1ee5 6:<\/em> c\u01a1 s\u1edf kinh doanh g\u00f4n c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1ch s\u1ea1n, \u0103n u\u1ed1ng, b\u00e1n h\u00e0ng h\u00f3a, ho\u1eb7c c\u00e1c tr\u00f2 ch\u01a1i kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B th\u00ec c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B.<\/span>
\nb) \u0110\u1ed1i v\u1edbi kinh doanh ca-si-n\u00f4, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 doanh thu t\u1eeb kinh doanh ca-si-n\u00f4, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng \u0111\u00e3 tr\u1eeb ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch t\u1ee9c l\u00e0 b\u1eb1ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (ch\u01b0a c\u00f3 thu\u1ebf GTGT) do \u0111\u1ed5i cho kh\u00e1ch tr\u01b0\u1edbc khi ch\u01a1i t\u1ea1i qu\u1ea7y \u0111\u1ed5i ti\u1ec1n ho\u1eb7c b\u00e0n ch\u01a1i, m\u00e1y ch\u01a1i tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 l\u1ea1i kh\u00e1ch h\u00e0ng.<\/span>
\nc) \u0110\u1ed1i v\u1edbi kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c, gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 doanh thu b\u00e1n v\u00e9 \u0111\u1eb7t c\u01b0\u1ee3c tr\u1eeb (-) ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT), kh\u00f4ng bao g\u1ed3m doanh s\u1ed1 b\u00e1n v\u00e9 v\u00e0o c\u1eeda xem c\u00e1c s\u1ef1 ki\u1ec7n gi\u1ea3i tr\u00ed g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7t c\u01b0\u1ee3c.<\/span>
\nd) \u0110\u1ed1i v\u1edbi kinh doanh v\u0169 tr\u01b0\u1eddng, m\u00e1t-xa v\u00e0 ka-ra-\u00f4-k\u00ea, gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong v\u0169 tr\u01b0\u1eddng, c\u01a1 s\u1edf m\u00e1t-xa v\u00e0 karaoke, bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111i k\u00e8m (v\u00ed d\u1ee5 t\u1eafm, x\u00f4ng h\u01a1i trong c\u01a1 s\u1edf m\u00e1t-xa).<\/span>
\n\u00a0 \u00a0V\u00ed d\u1ee5 7:<\/em> Doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT kinh doanh v\u0169 tr\u01b0\u1eddng (bao g\u1ed3m c\u1ea3 doanh thu d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng) c\u1ee7a c\u01a1 s\u1edf kinh doanh A trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 100.000.000\u0111.<\/span>
\n\"Th\u00f4ng\u0111) \u0110\u1ed1i v\u1edbi kinh doanh x\u1ed5 s\u1ed1, gi\u00e1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B l\u00e0 doanh thu b\u00e1n v\u00e9 c\u00e1c lo\u1ea1i h\u00ecnh x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span>
\n10. Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 kho\u1ea3n thu th\u00eam t\u00ednh ngo\u00e0i gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3) m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span>
\nGi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span>
\n\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: Vi\u1ec7c quy \u0111\u1ed5i t\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\n11. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh th\u1ef1c t\u1ebf \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p.<\/span>
\n12. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf TT\u0110B nh\u01b0 sau:<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a: th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n;<\/span>
\n– \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5: th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span>
\n– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span>
\n13. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, kinh doanh d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf TT\u0110B ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi mua, b\u00e1n h\u00e0ng h\u00f3a, kinh doanh d\u1ecbch v\u1ee5 v\u00e0 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nC\u01a1 s\u1edf s\u1ea3n xu\u1ea5t khi b\u00e1n h\u00e0ng h\u00f3a, giao h\u00e0ng cho c\u00e1c chi nh\u00e1nh, c\u01a1 s\u1edf ph\u1ee5 thu\u1ed9c, \u0111\u1ea1i l\u00fd \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, c\u1eeda h\u00e0ng tr\u1ef1c thu\u1ed9c \u0111\u1eb7t tr\u00ean c\u00f9ng m\u1ed9t t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c h\u00e0ng xu\u1ea5t chuy\u1ec3n kho th\u00ec c\u01a1 s\u1edf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/span>
\nC\u01a1 s\u1edf s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf TT\u0110B c\u00f3 s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u0103ng k\u00fd m\u1eabu nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/span>
\n\u0110i\u1ec1u 6. Thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B<\/strong><\/span>
\n1. Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16\/3\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP ng\u00e0y 8\/12\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 kinh doanh nhi\u1ec1u lo\u1ea1i d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf TT\u0110B c\u00f3 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TT\u0110B theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; n\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, kinh doanh d\u1ecbch v\u1ee5 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf c\u00f3 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/strong><\/span>
\nHO\u00c0N THU\u1ebe, KH\u1ea4U TR\u1eea, GI\u1ea2M THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 7. Ho\u00e0n thu\u1ebf<\/strong><\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u00e3 n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\nH\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/span>
\na) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nb) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 giao, b\u00e1n h\u00e0ng cho n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf qua c\u1ea3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf theo qui \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\nc) H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u theo ph\u01b0\u01a1ng th\u1ee9c kinh doanh h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t khi t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng t\u00e1i xu\u1ea5t kh\u1ea9u.<\/span>
\nd) H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng t\u00e1i xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n\u0111) H\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c kh\u00e1c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh \u0111\u00e3 n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, khi t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span>
\ne) H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf TT\u0110B theo khai b\u00e1o, nh\u01b0ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u \u00edt h\u01a1n so v\u1edbi khai b\u00e1o; h\u00e0ng nh\u1eadp kh\u1ea9u trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t c\u00f3 l\u00fd do x\u00e1c \u0111\u00e1ng, \u0111\u00e3 n\u1ed9p thu\u1ebf TT\u0110B.<\/span>
\ng) \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a ph\u00f9 h\u1ee3p v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i theo h\u1ee3p \u0111\u1ed3ng, gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u (do ph\u00eda ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i g\u1eedi sai), c\u00f3 gi\u00e1m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m nghi\u1ec7m v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u th\u00ec c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn l\u1ea1i s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, n\u1ebfu n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ph\u1ea3i n\u1ed9p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng cho b\u00ean n\u01b0\u1edbc ngo\u00e0i 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 th\u00ec c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra th\u1ee7 t\u1ee5c v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u00f4ng thu thu\u1ebf TT\u0110B ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 h\u00e0ng nh\u1eadp kh\u1ea9u tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n2. H\u00e0ng ho\u00e1 l\u00e0 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\nVi\u1ec7c ho\u00e0n thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n 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.<\/span>
\n3. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh quy\u1ebft to\u00e1n thu\u1ebf khi s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ed9p th\u1eeba, c\u01a1 s\u1edf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u1ed9p th\u1eeba.<\/span>
\n4. Ho\u00e0n thu\u1ebf TT\u0110B trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\na) Ho\u00e0n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nb) Ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span>
\nc) Ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/span>
\nTh\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf TT\u0110B theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>
\n\u0110i\u1ec1u 8. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u1eb1ng c\u00e1c nguy\u00ean li\u1ec7u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u mua tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p. S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a nguy\u00ean li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n ra.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t \u0111\u1ed3ng th\u1eddi ra x\u0103ng, d\u1ea7u v\u00e0 c\u00e1c dung m\u00f4i h\u00f3a d\u1ea7u b\u1eb1ng c\u00e1c nguy\u00ean li\u1ec7u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u00e3 tr\u1ea3 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u mua tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p. S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a nguy\u00ean li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n ra.<\/span>
\n\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u ch\u1ecbu thu\u1ebf TT\u0110B \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf TT\u0110B th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TT\u0110B kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span>
\n– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc:<\/span>
\n+ H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1, trong h\u1ee3p \u0111\u1ed3ng ph\u1ea3i c\u00f3 n\u1ed9i dung th\u1ec3 hi\u1ec7n h\u00e0ng ho\u00e1 do c\u01a1 s\u1edf b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t; B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh c\u1ee7a c\u01a1 s\u1edf b\u00e1n h\u00e0ng (c\u00f3 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 s\u1edf b\u00e1n h\u00e0ng);<\/span>
\n+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\n+ Ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb thu\u1ebf TT\u0110B l\u00e0 ho\u00e1 \u0111\u01a1n GTGT khi mua h\u00e0ng. S\u1ed1 thu\u1ebf TT\u0110B m\u00e0 \u0111\u01a1n v\u1ecb mua h\u00e0ng \u0111\u00e3 tr\u1ea3 khi mua nguy\u00ean li\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh = gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B nh\u00e2n (x) thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B; trong \u0111\u00f3:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

S\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a nguy\u00ean li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n ra.<\/span>
\nVi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi k\u00ea khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

\u00a0 \u00a0V\u00ed d\u1ee5 8:<\/em><\/span>
\nTrong k\u1ef3 k\u00ea khai thu\u1ebf, c\u01a1 s\u1edf A ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span>
\n+ Nh\u1eadp kh\u1ea9u 10.000 l\u00edt r\u01b0\u1ee3u n\u01b0\u1edbc, \u0111\u00e3 n\u1ed9p thu\u1ebf TT\u0110B khi nh\u1eadp kh\u1ea9u 250 tri\u1ec7u \u0111\u1ed3ng (c\u0103n c\u1ee9 bi\u00ean lai n\u1ed9p thu\u1ebf TT\u0110B \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u).<\/span>
\n+ Xu\u1ea5t kho 8.000 l\u00edt \u0111\u1ec3 s\u1ea3n xu\u1ea5t 12.000 chai r\u01b0\u1ee3u.<\/span>
\n+ Xu\u1ea5t b\u00e1n 9.000 chai r\u01b0\u1ee3u, s\u1ed1 thu\u1ebf TT\u0110B ph\u00e1t sinh khi xu\u1ea5t b\u00e1n c\u1ee7a 9.000 chai r\u01b0\u1ee3u xu\u1ea5t b\u00e1n l\u00e0 350 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\n+ S\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u n\u01b0\u1edbc r\u01b0\u1ee3u ph\u00e2n b\u1ed5 cho 9.000 chai r\u01b0\u1ee3u \u0111\u00e3 b\u00e1n ra l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\nS\u1ed1 thu\u1ebf TT\u0110B c\u01a1 s\u1edf A ph\u1ea3i n\u1ed9p trong k\u1ef3 l\u00e0:<\/span>
\n350 tri\u1ec7u \u0111\u1ed3ng – 150 tri\u1ec7u \u0111\u1ed3ng = 200 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p (ho\u1eb7c \u0111\u00e3 tr\u1ea3) cho s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 s\u1ea3n ph\u1ea9m ti\u00eau th\u1ee5 trong k\u1ef3 th\u00ec c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ebd x\u00e1c \u0111\u1ecbnh theo s\u1ed1 th\u1ef1c t\u1ebf v\u00e0o cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf TT\u0110B t\u00ednh cho ph\u1ea7n nguy\u00ean li\u1ec7u theo ti\u00eau chu\u1ea9n \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt c\u1ee7a s\u1ea3n ph\u1ea9m. C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt c\u1ee7a s\u1ea3n ph\u1ea9m v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u01a1 s\u1edf.<\/span>
\n\u0110i\u1ec1u 9. Gi\u1ea3m thu\u1ebf<\/strong><\/span>
\nVi\u1ec7c gi\u1ea3m thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12.<\/span>
\nTh\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/strong><\/span>
\n\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 10. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span>
\n1. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 113\/2011\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 01\/02\/2012).<\/span>
\n2.Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 64\/2009\/TT-BTC ng\u00e0y 27\/3\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16\/3\/2009 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span>
\n\u0110i\u1ec1u 11. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span>
\n1. C\u01a1 quan Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu thu\u1ebf TT\u0110B v\u00e0 ho\u00e0n, gi\u1ea3m thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh.<\/span>
\n2. C\u01a1 quan H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu thu\u1ebf TT\u0110B, ho\u00e0n thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span>
\n3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, c\u01a1 s\u1edf kinh doanh ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 05\/2012\/TT-BTC – H\u01b0\u1edbng d\u1eabn v\u1ec1 lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o v\u00e0 Download.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1604],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12851"}],"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=12851"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12851\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12851"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}