{"id":13715,"date":"2015-09-21T03:47:10","date_gmt":"2015-09-21T03:47:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13715"},"modified":"2015-09-26T09:10:15","modified_gmt":"2015-09-26T09:10:15","slug":"dieu-kien-nao-de-lam-to-khai-nhap-khau-va-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13715","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u?"},"content":{"rendered":"

\"\u0110i\u1ec1u<\/h2>\n

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

B\u00ean em c\u00f3 mua h\u00e0ng t\u1eeb m\u1ed9t c\u00f4ng ty\u00a0\u1edf Malaysia. H\u00e0ng h\u00f3a s\u1ebd\u00a0\u0111\u01b0\u1ee3c chuy\u1ec3n th\u1eb3ng\u00a0t\u1eeb c\u1ea3ng Penang – Malaysia\u00a0\u0111\u1ebfn\u00a0c\u1ea3ng Incheon – H\u00e0n Qu\u1ed1c (kh\u00e1ch h\u00e0ng c\u1ee7a b\u00ean em l\u00e0 m\u1ed9t doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c). V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi h\u00e0ng kh\u00f4ng chuy\u1ec3n v\u1ec1 N\u1ed9i B\u00e0i m\u00e0 xu\u1ea5t th\u1eb3ng t\u1eeb Penang\u00a0sang Inchoen th\u00ec b\u00ean em c\u00f3 ph\u1ea3i l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u h\u00e0ng t\u1eeb Malay\u00a0kh\u00f4ng. N\u1ebfu kh\u00f4ng c\u1ea7n l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u\u00a0th\u00ec c\u01a1 s\u1edf h\u1ea1ch to\u00e1n khi quy\u1ebft to\u00e1n thu\u1ebf d\u1ef1a tr\u00ean ch\u1ee9ng t\u1eeb n\u00e0o. V\u00e0 t\u1edd khai xu\u1ea5t kh\u1ea9u cho H\u00e0n Qu\u1ed1c th\u00ec s\u1ebd khai nh\u01b0 th\u1ebf n\u00e0o\u00a0\u1ea1. B\u00ean em l\u1ea7n\u00a0\u0111\u1ea7u g\u1eb7p ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u00ean kh\u00f4ng c\u00f3 kinh nghi\u1ec7m.<\/span><\/p>\n

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

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

H\u00e0ng c\u1ee7a c\u00f4ng ty b\u1ea1n kh\u00f4ng nh\u1eadp v\u1ec1 Vi\u1ec7t nam, v\u00ec th\u1ebf kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan\u00a0\u1edf Vi\u1ec7t nam.\u00a0<\/span><\/p>\n

C\u00f4ng ty b\u1ea1n ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u (n\u1ebfu t\u1ea1i Malaysia) v\u00e0 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o H\u00e0n Qu\u1ed1c.<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 2 quy \u0111\u1ecbnh:\u00a0<\/span><\/p>\n

\u201c\u2026 Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 b\u00e1n m\u00e0 \u0111i\u1ec3m giao, nh\u1eadn h\u00e0ng ho\u00e1 \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u01a1 s\u1edf kinh doanh (b\u00ean b\u00e1n) ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c giao, nh\u1eadn h\u00e0ng h\u00f3a \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a k\u00fd v\u1edbi b\u00ean b\u00e1n h\u00e0ng ho\u00e1 \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1 k\u00fd v\u1edbi b\u00ean mua h\u00e0ng; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao, nh\u1eadn \u1edf ngo\u00e0i Vi\u1ec7t Nam nh\u01b0: h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9\u2026; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng g\u1ed3m: ch\u1ee9ng t\u1eeb qua ng\u00e2n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh thanh to\u00e1n cho b\u00ean b\u00e1n h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i; ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng h\u00f3a thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh.<\/em><\/span><\/p>\n

\u00a0 \u00a0\u00a0V\u00ed d\u1ee5 48: C\u00f4ng ty A v\u00e0 C\u00f4ng ty B (l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam) k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u1ea7u nh\u1eddn. C\u00f4ng ty A mua d\u1ea7u nh\u1eddn c\u1ee7a c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, sau \u0111\u00f3 b\u00e1n cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A c\u00f3: H\u1ee3p \u0111\u1ed3ng mua d\u1ea7u nh\u1eddn k\u00fd v\u1edbi c\u00e1c c\u00f4ng ty \u1edf Sin-ga-po, h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng gi\u1eefa C\u00f4ng ty A v\u00e0 C\u00f4ng ty B; ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 giao cho C\u00f4ng ty B t\u1ea1i c\u1ea3ng bi\u1ec3n Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty A chuy\u1ec3n cho c\u00e1c c\u00f4ng ty b\u00e1n d\u1ea7u nh\u1eddn \u1edf Sin-ga-po, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng do C\u00f4ng ty B thanh to\u00e1n cho C\u00f4ng ty A th\u00ec doanh thu do C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n d\u1ea7u nh\u1eddn cho C\u00f4ng ty B \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%.\u201d<\/em><\/span><\/p>\n

B\u1ea1n c\u0103n c\u1ee9 quy\u00a0\u0111\u1ecbnh tr\u00ean\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n

X\u1eed l\u00fd khi m\u1ea5t h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

Nh\u1eefng v\u1ea5n\u00a0\u0111\u1ec1 th\u1eafc m\u1eafc trong quy\u1ebft to\u00e1n<\/a><\/span><\/p>\n

T\u1ea1i sao sau khi h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf v\u1eabn\u00a0c\u00f2n d\u01b0 c\u00f3 TK 3331<\/a><\/span><\/p>\n

K\u1ebf to\u00e1n trong\u00a0\u0111\u01a1n v\u1ecb b\u00e1n v\u00e9 m\u00e1y bay<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3\u00a0\u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft: \u0110i\u1ec1u ki\u1ec7n n\u00e0o \u0111\u1ec3 l\u00e0m t\u1edd khai nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":13925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1729],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13715"}],"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=13715"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13715\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13925"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13715"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}