{"id":31097,"date":"2017-09-30T00:45:38","date_gmt":"2017-09-30T00:45:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31097"},"modified":"2017-09-25T01:50:34","modified_gmt":"2017-09-25T01:50:34","slug":"thue-nhap-khau-doi-voi-phe-lieu-phe-pham-va-nguyen-lieu-vat-tu-du-thua-cua-hop-dong-gia-cong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31097","title":{"rendered":"Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng."},"content":{"rendered":"<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 thu\u00ea gia c\u00f4ng ch\u1ebf bi\u1ebfn khi th\u1eeba ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u00ec vi\u1ec7c x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch x\u1eed l\u00fd qua b\u00e0i vi\u1ebft.<\/span><\/strong><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/span><\/strong><\/h2>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong> Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo kho\u1ea3n 6 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf XNK 107\/2016\/QH13 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c6. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn v\u00e0o s\u1ea3n ph\u1ea9m gia c\u00f4ng; s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>S\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u t\u00ednh tr\u00ean ph\u1ea7n tr\u1ecb gi\u00e1 c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t kh\u1ea9u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m gia c\u00f4ng. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 nh\u1eadp kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady theo quy \u0111\u1ecbnh tr\u00ean th\u00ec nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0\u00a0 linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 nh\u1eadp kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf tr\u00ean ph\u1ea7n tr\u1ecb gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m gia c\u00f4ng (\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng sau \u0111\u00f3 nh\u1eadp kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong> Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m,nguy\u00ean li\u1ec7u, v\u00e0 v\u1eadt t\u01b0 d\u01b0 th\u1eeba c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 4 Kho\u1ea3n 10 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c4. Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng kh\u00f4ng qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u khi ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, nh\u01b0ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) cho c\u01a1 quan h\u1ea3i quan.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, sau qu\u00e1 tr\u00ecnh gia c\u00f4ng doanh nghi\u1ec7p c\u00f3 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi s\u1ed1 v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00f3 n\u1ebfu t\u1ef7 l\u1ec7 kh\u00f4ng qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c nh\u1eadp theo h\u1ee3p \u0111\u1ed3ng.(Nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3))<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-2767txnk-cst-vv-phe-lieu-phe-pham-cua-hop-dong-gia-cong\/\">c\u00f4ng v\u0103n s\u1ed1 2767\/TXNK-CST<\/a> ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 thu\u00ea gia c\u00f4ng ch\u1ebf bi\u1ebfn khi th\u1eeba ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u00ec vi\u1ec7c x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch x\u1eed l\u00fd qua b\u00e0i..<\/p>\n","protected":false},"author":7,"featured_media":23898,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4425,4458,4459,4460],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31097"}],"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=31097"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31097\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23898"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31097"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}