{"id":30935,"date":"2017-09-27T00:45:01","date_gmt":"2017-09-27T00:45:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30935"},"modified":"2017-09-13T06:49:30","modified_gmt":"2017-09-13T06:49:30","slug":"quy-dinh-ve-viec-mien-thue-nhap-khau-cho-may-moc-phuc-vu-du-an-dau-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30935","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0."},"content":{"rendered":"
\"Mi\u1ec5n<\/a>

Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p><\/div>\n

\u0110\u1ec3 khuy\u1ebfn kh\u00edch v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0,\u00a0Ch\u00ednh ph\u1ee7 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 . Vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111\u1ed1i nh\u1eefng h\u00e0ng h\u00f3a l\u00e0 m\u00e1y m\u00f3c, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/h2>\n

1.\u00a0Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/strong><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2010\/N\u0110-CP\u00a0ng\u00e0y 13\/8\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/p>\n

    \n
  1. “Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c;<\/em><\/span><\/li>\n
  2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n g\u1ed3m xe \u00f4 t\u00f4 t\u1eeb 24 ch\u1ed7 ngoi tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y;<\/em><\/span><\/li>\n
  3. Linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng, g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111\u00ec k\u00e8m \u0111\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y;<\/em><\/span><\/li>\n
  4. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ebf t\u1ea1o thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 ho\u1eb7c \u0111\u1ec3 ch\u1ebf t\u1ea1o linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng, g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m \u0111\u1ebf l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ebfm a kho\u1ea3n n\u00e0y;<\/em><\/span><\/li>\n<\/ol>\n

    \u0111. V\u1eadt t\u01b0 x\u00e2y d\u1ef1ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.”<\/em><\/span><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u00a0nh\u1eb1m t\u1ea1o ra \u00a0m\u00e1y m\u00f3c, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u00a0l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

    2.\u00a0Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo \u0111\u1ecba b\u00e0n.<\/span><\/strong><\/h2>\n

    C\u00f4ng v\u0103n s\u1ed1: 5628\/TCHQ-TXNK <\/a>V\/v mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 l\u00e0:\u00a0<\/span><\/p>\n

    “Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 18 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2010\/N\u0110-CP\u00a0th\u00ec \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0124\/2008\/N\u0110-CP\u00a0ng\u00e0y 11 th\u00e1ng 12 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a053\/2010\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 5 n\u0103m 2010 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh.”<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf nh\u1eefng \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh \u00a0m\u1edbi th\u00e0nh l\u1eadp do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh.<\/span><\/p>\n

    3.\u00a0Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1\u0111\u1ecbnh c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0.<\/span><\/strong><\/h2>\n

    C\u00f4ng v\u0103n s\u1ed1: 5628\/TCHQ-TXNK<\/a> V\/v mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 l\u00e0:<\/span><\/p>\n

    “Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 m\u1ee5c I ph\u1ea7n B ph\u1ee5 l\u1ee5c I danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2010\/N\u0110-CP\u00a0th\u00ec l\u0129nh v\u1ef1c “\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi nh\u00e0 m\u00e1y \u0111i\u1ec7n, ph\u00e2n ph\u1ed1i \u0111i\u1ec7n, truy\u1ec1n t\u1ea3i \u0111i\u1ec7n” thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0.<\/em>“<\/span><\/p>\n

    Nh\u01b0 v\u1eady, vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf nh\u1eefng l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo danh m\u1ee5c c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ebfu:<\/span><\/p>\n