{"id":31085,"date":"2017-10-03T00:45:26","date_gmt":"2017-10-03T00:45:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31085"},"modified":"2017-09-25T03:12:45","modified_gmt":"2017-09-25T03:12:45","slug":"xu-ly-thue-doi-voi-nguyen-vat-lieu-nhap-khau-bi-hoa-hoan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31085","title":{"rendered":"X\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n."},"content":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n, ch\u00e1y h\u1ecfng kh\u00f4ng th\u1ec3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p \u00a0x\u1eed l\u00fd thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft.<\/span><\/p>\n

X\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n.<\/span><\/p>\n

    \n
  1. Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n<\/strong><\/span><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 5 \u0111i\u1ec1u 107 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC<\/a> th\u00ec:<\/span><\/p>\n

    \u201cNguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft bi nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i to\u00e0n b\u1ed9, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng do thi\u00ean tai, h\u1ea3o ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb thi\u1ec7t h\u1ea1i do c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt g\u00e2y ra t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng trong s\u1ef1 ki\u1ec7n gi\u00e0n khoan HD981 c\u00f3 h\u01b0\u1edbng d\u1eabn kh\u00e1c c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n \u0111\u00f3)\u201d<\/em> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP<\/strong> ng\u00e0y 13\/8\/2010 , \u0110i\u1ec1u 111 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC<\/strong> ng\u00e0y 25\/3\/2015 quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201cH\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111ang trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan n\u1ebfu b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh, ch\u1ee9ng nh\u1eadn th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a. C\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb m\u1ea5t m\u00e1t v\u00e0 t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ecbnh, ch\u1ee9ng nh\u1eadn \u0111\u1ec3 x\u00e9t gi\u1ea3m thu\u1ebf\u201d.<\/em><\/span><\/p>\n

    Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13<\/strong> th\u00ec\u00a0:<\/em><\/span><\/p>\n

    \u201cH\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan t\u1eeb khi nh\u1eadp kh\u1ea9u, trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m cho \u0111\u1ebfn khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng\u201d.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i do h\u1ecfa ho\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC.<\/em><\/span><\/p>\n

    Theo nh\u1eefng quy\u00a0\u0111\u1ecbnh tr\u00ean, nguy\u00ean v\u1eadt li\u1ec7u\u00a0nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n, s\u1ebd\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/p>\n

      \n
    1. Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n.<\/strong><\/span><\/li>\n<\/ol>\n

      H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC:<\/span><\/p>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP<\/strong> th\u00ec m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf, g\u1ed3m\u00a0:\u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/em><\/span><\/p>\n

      Gi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd\u201d.<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 108 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC th\u00ec m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, g\u1ed3m \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, v\u1ec1 t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng: 01 b\u1ea3n ch\u1ee5p;\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 112 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC th\u00ec m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf g\u1ed3m \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u00ednh;\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, c\u01a1 quan x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd l\u00e0 th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh.<\/span><\/p>\n

        \n
      1. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n<\/strong><\/span><\/li>\n<\/ol>\n

        C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 109 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> th\u00ec :<\/span><\/p>\n

        \u201c\u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn v\u1ec1 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i\u201d.<\/em><\/span><\/p>\n

        C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP<\/strong> th\u00ec:
        \n\u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 m\u1ee9c \u0111\u1ed9 h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t, thi\u1ec7t h\u1ea1i\u201d.<\/em><\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c xem x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n

        M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1 5529\/TCHQ-TXNK<\/a> ng\u00e0y 22 th\u00e1ng 8 n\u0103m 2017<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u1ecfa ho\u1ea1n, ch\u00e1y h\u1ecfng kh\u00f4ng th\u1ec3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p \u00a0x\u1eed l\u00fd thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft. X\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb..<\/p>\n","protected":false},"author":7,"featured_media":29678,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31085"}],"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=31085"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31085\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29678"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31085"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}