{"id":13057,"date":"2015-09-11T02:57:41","date_gmt":"2015-09-11T02:57:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13057"},"modified":"2015-09-12T09:28:21","modified_gmt":"2015-09-12T09:28:21","slug":"doi-tuong-chiu-thue-va-doi-tuong-khong-chiu-thue-xuat-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13057","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-13079\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ed1i-t\u01b0\u1ee3ng-ch\u1ecbu-thu\u1ebf-v\u00e0-\u0111\u1ed1i-t\u01b0\u1ee3ng-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-xu\u1ea5t-nh\u1eadp-kh\u1ea9u-\u1ea3nh-ch\u00ednh-300x212.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"212\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ed1i-t\u01b0\u1ee3ng-ch\u1ecbu-thu\u1ebf-v\u00e0-\u0111\u1ed1i-t\u01b0\u1ee3ng-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-xu\u1ea5t-nh\u1eadp-kh\u1ea9u-\u1ea3nh-ch\u00ednh-300x212.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ed1i-t\u01b0\u1ee3ng-ch\u1ecbu-thu\u1ebf-v\u00e0-\u0111\u1ed1i-t\u01b0\u1ee3ng-kh\u00f4ng-ch\u1ecbu-thu\u1ebf-xu\u1ea5t-nh\u1eadp-kh\u1ea9u-\u1ea3nh-ch\u00ednh.jpg 434w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, m\u1ed9t y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi c\u1ee7a m\u1ed9t qu\u1ed1c gia ho\u1eb7c t\u1eeb th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba v\u00e0o khu phi thu\u1ebf quan, khu ch\u1ebf xu\u1ea5t ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.\u00a0<strong>K\u1ebf to\u00e1n Centax<\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf XNK \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1.\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i\u00a0\u0110i\u1ec1u 2 <strong>Lu\u1eadt thu\u1ebf XNK\u00a0s\u1ed1 45\/2005\/QH11<\/strong> quy\u00a0\u0111\u1ecbnh v\u1ec1\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a01. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam;<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><em>2. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan v\u00e0 t\u1eeb khu phi thu\u1ebf quan v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u ch\u1ec9 bao g\u1ed3m h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ecbch v\u1ee5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t nh\u1eadp qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam. D\u1ea5u hi\u1ec7u \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf XNK. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 h\u00e0ng h\u00f3a thu\u1ed9c danh m\u1ee5c c\u1ea5m XNK n\u1ebfu c\u00f3 XNK th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u thu\u1ed9c danh m\u1ee5c c\u1ea5m xu\u1ea5t. Vi\u1ec7c XNk c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c danh m\u1ee5c c\u1ea5m xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh vi bu\u00f4n l\u1eadu v\u00e0 t\u00f9y theo t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf XNK kh\u00f4ng c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t v\u1ec1 m\u1ee5c \u0111\u00edch kinh doanh hay phi kinh doah, ch\u00ednh ng\u1ea1ch hay ti\u1ec3u ng\u1ea1ch, mi\u1ec5n l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t nh\u1eadp kh\u1ea9u qua bi\u00ean gi\u1edbi, c\u1eeda kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2.\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i\u00a0\u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf XNK\u00a0s\u1ed1 45\/2005\/QH11\u00a0quy\u00a0\u0111\u1ecbnh v\u1ec1\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n 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 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh Ph\u1ee7<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan, h\u00e0ng h\u00f3a \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng h\u00f3a l\u00e0 ph\u1ea7n d\u1ea7u kh\u00ed thu\u1ed9c thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3.\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i\u00a0\u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf XNK s\u1ed1 45\/2005\/QH11 quy\u00a0\u0111\u1ecbnh v\u1ec1\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 t\u1ed5 ch\u1ee9c,\u00a0c\u00e1 nh\u00e2n c\u00f3 h\u00e0ng h\u00f3a thu\u1ebf xu\u1ea5t kh\u1ea9u,thu\u1ebf nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf n\u00eau tr\u00ean<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u,nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c th\u00ec t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u,thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c 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\/nhap-khau-hang-hoa-va-nhung-dieu-luu-y-ve-ke-khai-thue-va-hach-toan\/\">Nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 nh\u1eefng \u0111i\u1ec1u l\u01b0u \u00fd v\u1ec1 k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-hoan-thue-gia-tri-gia-tang-doi-voi-hoat-dong-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-thue-gtgt-voi-hang-hoa-dich-vu-xuat-khau-thieu-chung-tu\/\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thi\u1ebfu ch\u1ee9ng t\u1eeb<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-nghiep-vu-nhap-khau-uy-thac\/\">H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-nghiep-vu-xuat-khau-uy-thac-hang-hoa\/\">H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c h\u00e0ng h\u00f3a<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u, Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, m\u1ed9t y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi c\u1ee7a m\u1ed9t qu\u1ed1c gia ho\u1eb7c t\u1eeb th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba v\u00e0o khu phi thu\u1ebf quan, khu ch\u1ebf xu\u1ea5t ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf XNK \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":13247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1628,1629],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13057"}],"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=13057"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13057\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13247"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13057"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}