{"id":17302,"date":"2015-11-16T07:43:47","date_gmt":"2015-11-16T07:43:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17302"},"modified":"2016-12-08T10:04:39","modified_gmt":"2016-12-08T10:04:39","slug":"quy-dinh-ve-khai-thay-doi-muc-dich-su-dung-chuyen-tieu-thu-noi-dia","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17302","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-17791\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-khai-thay-doi-muc-dich-su-dung-chuyen-tieu-thu-noi-dia-anh-chinh-300x169.jpg\" alt=\"Quy dinh ve khai thay doi muc dich su dung, chuyen tieu thu noi dia - anh chinh\" width=\"187\" height=\"105\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-khai-thay-doi-muc-dich-su-dung-chuyen-tieu-thu-noi-dia-anh-chinh-300x169.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-khai-thay-doi-muc-dich-su-dung-chuyen-tieu-thu-noi-dia-anh-chinh.jpg 500w\" sizes=\"(max-width: 187px) 100vw, 187px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u01b0ng l\u1ea1i mu\u1ed1n thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba s\u1ebd d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc n\u00e0o, tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan 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 thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Quy \u0111\u1ecbnh v\u1ec1 khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 21 <a href=\"https:\/\/centax.dsoftware.vn\/diem-moi-cua-thong-tu-382015tt-btc-ve-pham-vi-dieu-chinh-va-quyen-nghia-vu-cua-nguoi-khai-hai-quan-nguoi-nop-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> v\u1ec1 nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Vi\u1ec7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi ng\u01b0\u1eddi khai h\u1ea3i quan ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u1edd khai h\u1ea3i quan m\u1edbi;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) H\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, khi chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d) H\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.\u201d<\/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, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi t\u1edd khai m\u1edbi \u0111\u01b0\u1ee3c th\u00f4ng quan;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c XK, NK thu\u1ed9c di\u1ec7n ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p th\u00ec ph\u1ea3i c\u00f3 Gi\u1ea5y ph\u00e9p chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ng\u01b0\u1eddi khai ph\u1ea3i k\u00ea khai, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 c\u01a1 quan h\u1ea3i quan<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 22 <strong>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan khi khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">a) N\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan g\u1ed3m:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">a.1) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">a.2) Gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9, ng\u00e0nh cho ph\u00e9p thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p: 01 b\u1ea3n ch\u00ednh;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">a.3) V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng, thu\u00ea m\u01b0\u1ee3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp: 01 b\u1ea3n ch\u1ee5p.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">b) K\u00ea khai, n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi v\u00e0 ghi r\u00f5 s\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u0169, h\u00ecnh th\u1ee9c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0o \u00f4 \u201cPh\u1ea7n ghi ch\u00fa\u201d c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c \u00f4 \u201cGhi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng b\u1eb1ng h\u00ecnh th\u1ee9c t\u00e1i xu\u1ea5t ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng t\u1ef1 gi\u00e1c k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan, n\u1ebfu c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c ki\u1ec3m tra, ph\u00e1t hi\u1ec7n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan h\u1ea3i quan.\u201d<\/span><\/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, h\u1ed3 s\u01a1 \u0111\u1ec3 n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u1ea3i quan<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9, ng\u00e0nh cho ph\u00e9p thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0V\u1ec1 vi\u1ec7c k\u00ea khai, n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 ghi r\u00f5 s\u1ed1 t\u1edd khai h\u1ea3i quan<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a c\u1ee7a H\u1ea3i quan\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-ho-so-xuat-khau-hang-hoa-cua-hai-quan\/\">Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a c\u1ee7a H\u1ea3i quan<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Chi ti\u1ebft h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ho-so-hai-quan-voi-nhung-truong-hop-uu-dai-thue\/\">Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.2 Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 21 <strong>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan khi khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169: Sau khi s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p, c\u01a1 quan h\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai c\u0169;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169: C\u01a1 quan h\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi (th\u1ef1c hi\u1ec7n x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba). N\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 \u00edt h\u01a1n so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, n\u1ebfu th\u1eeba th\u00ec c\u01a1 quan h\u1ea3i quan s\u1ebd ho\u00e0n tr\u1ea3 theo \u0111\u00fang quy \u0111\u1ecbnh. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 03\/Q\u0110\u0110C\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 49 Th\u00f4ng t\u01b0 n\u00e0y. Trong th\u1eddi gian c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 v\u1edbi s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.\u201d<\/span><\/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, vi\u1ec7c x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1edd khai c\u0169 ch\u01b0a n\u1ed9p thu\u1ebf th\u00ec \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai c\u0169 \u0111\u00e3 n\u1ed9p thu\u1ebf th\u00ec gi\u1ea3m thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 thu\u1ebf n\u1ebfu c\u00f2n th\u1eeba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><sup>\u00a0<\/sup><sup>Chi ti\u1ebft Quy \u0111\u1ecbnh v\u1ec1 khai b<\/sup><sup>\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan \u00a0<\/sup><sup><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-khai-bo-sung-ho-so-hai-quan\/\">Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan<\/a><\/sup><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan nh\u01b0 th\u1ebf n\u00e0o? Khi x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u01b0ng l\u1ea1i mu\u1ed1n thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh v\u1ec1 khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":18525,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2139,2140],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17302"}],"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=17302"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17302\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18525"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17302"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}