{"id":17376,"date":"2015-11-16T10:26:24","date_gmt":"2015-11-16T10:26:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17376"},"modified":"2016-12-08T09:40:41","modified_gmt":"2016-12-08T09:40:41","slug":"diem-moi-cua-thong-tu-38-2015-tt-btc-ve-pham-vi-dieu-chinh-va-quyen-nghia-vu-cua-nguoi-khai-hai-quan-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17376","title":{"rendered":"\u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 38\/2015\/TT-BTC v\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf"},"content":{"rendered":"

\"Diem<\/h2>\n

Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 25\/3\/2015 Quy \u0111\u1ecbnh 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. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 38\/2015\/TT-BTC v\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

1. V\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/span><\/h2>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> \u00a0v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a XK, NK s\u1ebd \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn ri\u00eang bao g\u1ed3m:<\/span><\/p>\n

\u201c2. Th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u sau \u0111\u00e2y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/em><\/span><\/p>\n

a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf;<\/em><\/span><\/p>\n

b) B\u01b0u g\u1eedi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua m\u1ea1ng b\u01b0u ch\u00ednh v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh;<\/em><\/span><\/p>\n

c) X\u0103ng, d\u1ea7u; nguy\u00ean li\u1ec7u x\u0103ng, d\u1ea7u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t;<\/em><\/span><\/p>\n

d) Kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 pha ch\u1ebf kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, trong ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee5 th\u1ec3, c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi l\u00e0 B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn ri\u00eang \u0111\u1ed1i v\u1edbi th\u1ee7 t\u1ee5c h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a XK, NK m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a bao g\u1ed3m\u00a0:<\/span><\/p>\n

    \n
  • H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf\u00a0;<\/span><\/li>\n
  • B\u01b0u g\u1eedi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf\u00a0;<\/span><\/li>\n
  • B\u01b0u g\u1eedi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua m\u1ea1ng b\u01b0u ch\u00ednh v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh ;<\/span><\/li>\n
  • X\u0103ng, d\u1ea7u\u00a0; nguy\u00ean li\u1ec7u x\u0103ng, d\u1ea7u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t\u00a0;<\/span><\/li>\n
  • Kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u\u00a0; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 pha ch\u1ebf kh\u00ed v\u00e0 d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng\u00a0; nguy\u00ean li\u1ec7u nh\u1eadp \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng.<\/span><\/li>\n<\/ul>\n

    2. V\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/span><\/h2>\n

    \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> nh\u01b0 sau\u00a0<\/span><\/p>\n

    “1. Ngo\u00e0i c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Lu\u1eadt H\u1ea3i quan; \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c khai h\u1ea3i quan, khai b\u1ed5 sung v\u00e0 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a theo m\u1ee5c \u0111\u00edch k\u00ea khai nh\u01b0 sau:<\/em><\/span><\/p>\n

    a) T\u1ef1 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3i n\u1ed9p, ph\u1ea3i xu\u1ea5t tr\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9, li\u00ean quan \u0111\u1ebfn t\u00ednh thu\u1ebf ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, 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, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf);<\/em><\/span><\/p>\n

    b) T\u1ef1 x\u00e1c \u0111\u1ecbnh, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, 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, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/em><\/span><\/p>\n

    c) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u k\u00ea khai 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 ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo k\u00ea khai nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan; ha\u0300ng ho\u0301a la\u0300 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u va\u0300 h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t chuy\u00ea\u0309n ti\u00eau thu\u0323 n\u00f4\u0323i \u0111i\u0323a th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

    d) C\u1eed ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c v\u1edbi c\u01a1 quan h\u1ea3i quan.”<\/em><\/span><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai h\u1ea3i quan, b\u1ed5 sung v\u00e0 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a theo m\u1ee5c \u0111\u00edch k\u00ea khai nh\u01b0 sau\u00a0:<\/span><\/p>\n

      \n
    • T\u1ef1 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3i n\u1ed9p, ph\u1ea3i xu\u1ea5t tr\u00ecnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 li\u00ean quan \u0111\u1ebfn t\u00ednh thu\u1ebf ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf GTGT, thu\u1ebf BVMT (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf)\u00a0;<\/span><\/li>\n
    • \u00a0T\u1ef1 x\u00e1c \u0111\u1ecbnh, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0; s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B, thu\u1ebf GTGT, thu\u1ebf BVMT theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\u00a0; k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh v\u1ec1 thu, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u\u00a0;<\/span><\/li>\n
    • \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u k\u00ea khai 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 TT\u0110B, thu\u1ebf GTGT, thu\u1ebf BVMT ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo k\u00ea khai nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan\u00a0; h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n \u0111\u1ed5i ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh\u00a0;<\/span><\/li>\n
    • C\u1eed \u0111\u1ea1i di\u1ec7n khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n

      \n","protected":false},"excerpt":{"rendered":"

      K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 38\/2015\/TT-BTC v\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":18528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2121,2122,2123],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17376"}],"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=17376"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17376\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18528"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17376"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}