{"id":13463,"date":"2015-09-17T03:45:48","date_gmt":"2015-09-17T03:45:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13463"},"modified":"2015-10-29T10:16:58","modified_gmt":"2015-10-29T10:16:58","slug":"can-chuan-bi-nhung-chung-tu-gi-de-giai-trinh-voi-thue-la-ban-hang-vao-khu-che-xuat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13463","title":{"rendered":"Ch\u1ee9ng t\u1eeb gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t?"},"content":{"rendered":"

\"Ch\u1ee9ng<\/p>\n

C\u00e2u h\u1ecfi:<\/span><\/strong><\/h2>\n

C\u00f4ng ty t\u00f4i l\u00e0m d\u1ecbch v\u1ee5 n\u00e2ng h\u1ea1 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00f4ng ty ABC \u00a0thu\u1ed9c khu ch\u1ebf xu\u1ea5t t\u1ea1i KCN Ch\u00e2u S\u01a1n – H\u00e0 Nam. Nay xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00ean c\u00f4ng ty ABC y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf xu\u1ea5t 0%. Cho t\u00f4i h\u1ecfi t c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi thu\u1ebf l\u00e0 b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/h2>\n

K\u1ebf to\u00e1n Centax<\/strong><\/a> xin \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi c\u1ee7a b\u1ea1n<\/span><\/p>\n

Nh\u1eefng ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi thu\u1ebf l\u00e0 b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c ghi chi ti\u1ebft theo th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0111i\u1ec1u 9, kho\u1ea3n 2, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n

– C\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span><\/em><\/p>\n

– C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/em><\/p>\n

– C\u00f3 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y. (tr\u00edch th\u00f4ng t\u01b0 219\/2013\/TT-BTC: “…T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c 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 h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u…”)<\/span><\/em><\/p>\n

Tuy nhi\u00ean, c\u00f4ng ty b\u1ea1n cung c\u1ea5p d\u1ecbch v\u1ee5 cho khu ch\u1ebf su\u1ea5t, v\u00ec th\u1ebf s\u1ebd kh\u00f4ng c\u00f3 t\u1edd khai h\u1ea3i quan.\u00a0\u0110\u1ec3\u00a0\u0111\u1ea3m b\u1ea3o vi\u1ec7c xu\u1ea5t ho\u00e1\u00a0\u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% th\u00ec b\u1ea1n c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span><\/p>\n

– H\u1ee3p\u00a0\u0111\u1ed3ng kinh t\u1ebf<\/span><\/p>\n

– Ho\u00e1\u00a0\u0111\u01a1n GTGT cung c\u1ea5p d\u1ecbch v\u1ee5 (ho\u1eb7c invoice)<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n \u00a0m\u1eb7t<\/span><\/p>\n

– Gi\u1ea5y ph\u00e9p\u00a0\u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p trong khu ch\u1ebf su\u1ea5t, ghi r\u00f5\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0\u01b0u\u00a0\u0111\u00e3i c\u1ee7a doanh nghi\u1ec7p (\u00a0\u0110\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%)<\/span><\/p>\n

– N\u1ebfu l\u00e0 h\u00e0ng ho\u00e1, c\u1ea7n th\u00eam t\u1edd khai h\u1ea3i quan xu\u1ea5t h\u00e0ng v\u00e0o khu ch\u1ebf su\u1ea5t\u00a0<\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft – C\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi thu\u1ebf l\u00e0 b\u00e1n h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":13615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1690],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13463"}],"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=13463"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13463\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13615"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13463"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}