![\"Quy](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-bao-cao-quyet-toan-tinh-hinh-su-dung-hang-hoa-xuat-khau.jpg\")
<\/h2>\n<\/h2>\n\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng n\u0103m ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u cho Chi c\u1ee5c H\u1ea3i quan. V\u1eady th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m c\u0169ng nh\u01b0 m\u1eabu ch\u1ee9ng t\u1eeb n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng trong khi quy\u1ebft to\u00e1n? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n Theo kho\u1ea3n 1 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n \u201c1. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/em><\/span><\/p>\n \u0110\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u trong n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan h\u1ea3i quan.\u201d<\/em><\/span><\/p>\n Theo quy \u0111\u1ecbnh tr\u00ean th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ecbnh<\/strong> k\u1ef3 h\u00e0ng n\u0103m<\/strong>,\u00a0ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/strong>.<\/span><\/p>\n Theo kho\u1ea3n 2 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n \u201c2. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span><\/p>\n T\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t.\u201d<\/span><\/p>\n Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u<\/strong> ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/strong>.<\/span><\/p>\n Theo kho\u1ea3n 3 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n \u201ca) N\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/em><\/span><\/p>\n a.1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/em><\/span><\/p>\n N\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo nguy\u00ean t\u1eafc t\u1ed5ng tr\u1ecb gi\u00e1 nh\u1eadp – xu\u1ea5t – t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh theo m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y cho c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/em><\/span><\/p>\n a.2) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i:<\/em><\/span><\/p>\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u do b\u00ean \u0111\u1eb7t gia c\u00f4ng cung c\u1ea5p, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea m\u01b0\u1ee3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, b\u00e1n th\u00e0nh ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh t\u1ea1i t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng ho\u1eb7c tr\u00ean H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 m\u1eabu s\u1ed1 16\/BCQT-MMTB\/GSQL \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo d\u00f5i chi ti\u1ebft l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, kh\u00f4ng theo tr\u1ecb gi\u00e1 th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 k\u1ebft xu\u1ea5t t\u1eeb H\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a kh\u00f4ng qu\u1ea3n l\u00fd theo tr\u1ecb gi\u00e1 n\u00e0y;<\/em><\/span><\/p>\n a.3) \u0110\u1ed1i v\u1edbi DNCX b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc n\u00eau t\u1ea1i \u0111i\u1ec3m a.1, a.2 kho\u1ea3n n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i h\u00ecnh nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c gia c\u00f4ng.\u201d<\/em><\/span><\/p>\n Theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n Hi\u1ec7n nay, \u0111\u00e2y l\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u1eabn c\u00f2n m\u1edbi n\u00ean theo B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n lo\u1ea1i h\u00ecnh nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL. Chi ti\u1ebft xem t\u1ea1i\u00a0C\u00f4ng v\u0103n 16120\/BTC-TCHQ h\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a><\/span><\/p>\n \n","protected":false},"excerpt":{"rendered":" Quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 38\/2015\/TT-BTC.<\/p>\n","protected":false},"author":7,"featured_media":17622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2088],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17516"}],"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=17516"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17516\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17622"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17516"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n
1. Th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n\u00a0t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n
1.1 Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span><\/h3>\n
1.2 \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span><\/h3>\n
2. N\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n\u00a0t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n
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