{"id":17369,"date":"2015-11-16T09:05:41","date_gmt":"2015-11-16T09:05:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17369"},"modified":"2016-12-08T10:00:41","modified_gmt":"2016-12-08T10:00:41","slug":"quy-dinh-ve-nop-xac-nhan-va-su-dung-cac-chung-tu-thuoc-ho-so-hai-quanue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17369","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p, x\u00e1c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan"},"content":{"rendered":"

\"Quy<\/h2>\n

Khi ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai h\u1ea3i quan cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi gian bao l\u00e2u? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p, x\u00e1c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> v\u1ec1 n\u1ed9p, x\u00e1c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1edd khai h\u1ea3i quan) khi \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, gia h\u1ea1n n\u1ed9p thu\u1ebf, n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/em><\/span><\/p>\n

2. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 khai b\u1ed5 sung, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, h\u1ed3 s\u01a1 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p cho c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c n\u1ed9p b\u1ea3n gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p b\u1ea3n ch\u00ednh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh cho c\u01a1 quan h\u1ea3i quan.<\/em><\/span><\/p>\n

Khi ki\u1ec3m tra h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u tr\u1eef.<\/em><\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh l\u00e0 b\u1ea3n ch\u1ee5p th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n ch\u1ee5p. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3n ch\u1ee5p ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed, fax, telex ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u do ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t h\u00e0nh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c nh\u1eadn, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3n ch\u1ee5p c\u00f3 nhi\u1ec1u trang th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c nh\u1eadn, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u l\u00ean trang \u0111\u1ea7u v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai to\u00e0n b\u1ed9 v\u0103n b\u1ea3n.<\/em><\/span><\/p>\n

4. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y n\u1ebfu kh\u00f4ng ph\u1ea3i b\u1ea3n ti\u1ebfng Vi\u1ec7t ho\u1eb7c ti\u1ebfng Anh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch.<\/em><\/span><\/p>\n

5.Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. Ngo\u00e0i ra, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u tr\u1eef c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 5 n\u0103m, bao g\u1ed3m ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, phi\u1ebfu \u0111\u00f3ng g\u00f3i, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u tr\u1eef b\u1ea3n ch\u00ednh c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau tr\u00ean (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p b\u1ea3n ch\u00ednh cho c\u01a1 quan h\u1ea3i quan), tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00ec l\u01b0u gi\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ra ch\u1ee9ng t\u1eeb gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p, x\u00e1c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n