{"id":17194,"date":"2015-11-02T08:41:57","date_gmt":"2015-11-02T08:41:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17194"},"modified":"2016-12-12T04:39:59","modified_gmt":"2016-12-12T04:39:59","slug":"quy-dinh-ho-so-hai-quan-voi-nhung-truong-hop-uu-dai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17194","title":{"rendered":"Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-17242\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-dinh-ho-s\u01a1-hai-quan-doi-voi-truong-hop-uu-dai-thue-anh-chinh-300x201.jpg\" alt=\"Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf\" width=\"193\" height=\"129\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-dinh-ho-s\u01a1-hai-quan-doi-voi-truong-hop-uu-dai-thue-anh-chinh-300x201.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-dinh-ho-s\u01a1-hai-quan-doi-voi-truong-hop-uu-dai-thue-anh-chinh.jpg 640w\" sizes=\"(max-width: 193px) 100vw, 193px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ea7n c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan nh\u01b0 th\u1ebf n\u00e0o?<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb \u00a0t\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft\u00a0<strong>Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 H\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf<\/strong>.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. H\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-382015tt-btc-quy-dinh-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-hai-quan-thue-xuat-khau-thue-nhap-khau-va-quan-ly-thue-doi-voi-hang-hoa-xuat-khau-nhap-khau\/\" target=\"_blank\">Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 <strong>h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;3.H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 104 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p danh m\u1ee5c, phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, nh\u01b0ng ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u n\u00eau t\u1ea1i \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1) Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 104 Th\u00f4ng t\u01b0 n\u00e0y: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 tr\u1eeb l\u00f9i.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p danh m\u1ee5c, phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, nh\u01b0ng ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2) Ch\u1ee9ng t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf kh\u00e1c: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, <strong>h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ho-so-hai-quan-doi-voi-hang-xuat-nhap-khau\/\">Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. H\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 16 <strong>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 <strong>h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;4. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) T\u1edd khai x\u00e1c nh\u1eadn vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, nh\u00e0 th\u1ea7u ch\u00ednh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 th\u00eam h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a, trong \u0111\u00f3 quy \u0111\u1ecbnh gi\u00e1 tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u00fang th\u1ea7u nh\u1eadp kh\u1ea9u); h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, trong \u0111\u00f3 quy \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a, trong \u0111\u00f3, quy \u0111\u1ecbnh gi\u00e1 tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3): n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh trong l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t theo k\u1ebft qu\u1ea3 \u0111\u1ea5u th\u1ea7u ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a, trong \u0111\u00f3, quy \u0111\u1ecbnh gi\u00e1 tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3) \u0111\u1ec3 ph\u1ee5c v\u1ee5 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t do c\u00e1c nh\u00e0 th\u1ea7u nh\u1eadp kh\u1ea9u;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d) H\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t; t\u00e0u bay, gi\u00e0n khoan, t\u00e0u thu\u1ef7 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ec3 cho thu\u00ea, ph\u1ea3i c\u00f3:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d.1) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c doanh nghi\u1ec7p theo k\u1ebft qu\u1ea3 \u0111\u1ea5u th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng ho\u00e1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 (ghi r\u00f5 gi\u00e1 h\u00e0ng ho\u00e1 ph\u1ea3i thanh to\u00e1n kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do c\u01a1 s\u1edf tr\u00fang th\u1ea7u ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh th\u1ea7u ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh trong l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d.2) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d.3) V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao nhi\u1ec7m v\u1ee5 cho c\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 gi\u1eefa b\u00ean \u0111\u1eb7t h\u00e0ng v\u1edbi b\u00ean nh\u1eadn \u0111\u1eb7t h\u00e0ng th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d.4) H\u1ee3p \u0111\u1ed3ng thu\u00ea k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0u bay, gi\u00e0n khoan, t\u00e0u thu\u1ef7; lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ec3 cho thu\u00ea: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0111) Gi\u1ea5y x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u1ed1c ph\u00f2ng c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng ho\u1eb7c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho an ninh c\u1ee7a B\u1ed9 C\u00f4ng an \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 v\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u1ed1c ph\u00f2ng, an ninh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng: n\u1ed9p 01 b\u1ea3n ch\u00ednh.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, <strong>h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ho-so-hai-quan-doi-voi-hang-xuat-nhap-khau\/\">Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai x\u00e1c nh\u1eadn vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B, GTGT (N\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u1ed1c ph\u00f2ng ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\">3. H\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u01b0ng tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 16 <strong>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 <strong>h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%\u00a0bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;5.\u00a0\u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc, c\u00e1c vi\u1ec7n nghi\u00ean c\u1ee9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh trong l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, <strong>h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% \u00a0bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-chiu-thue-va-doi-tuong-khong-chiu-thue-xuat-nhap-khau\/\">\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<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17319,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2078],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17194"}],"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=17194"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17194\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17319"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17194"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}